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"I have gone through assessee's submission and AO's findings. Ground no 1 is general in nature and is not being adjudicated. As regards Ground of appeal no. 2, it is seen that the G.P. shown was 1% as against 1.05% in the immediately preceding year. On a turnover of more than 109 crores, this marginal decrease in my opinion is insignificant and could be due to various business factors which also cannot give constant G.P. year after year. When the department does not give any extra credit to a business for achieving a higher G.P. then it should also not be concerned with a minor decrease in the same especially when, as in this case, the A.O. has no specific defects highlighted in the books but has generalized his argument on the basis of absence of stock register quality wise & certain expenses not being supported by proper vouchers & been paid in cash. The assessee is a foodgrain dealer & in such a trade it is neither practical nor possible to maintain quality wise details as has been held by me in several cases of this nature earlier.