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6. However, the main dispute in this case has arisen due to the fact that the gross sales disclosed by the assessee in its audited books of accounts (now produced before AO), does not match with the gross sales reflected in impounded documents (Annexure C-1, C-2, and C-3) which are receipt books and reflects receipts of Rs.15,000/- per month per client. On examination of the particulars contained in the impounded documents, e.g. digital data consisting of impounded lap-top, pen drive back up, etc. various ms-word and ms-excel files, financial statements were recovered, in the form of master sheet -data , comprising the name of all clients, type I.T.A. No. 43/Asr/2024 Assessment Year: 2019-20 of diet (veg and non - veg) supplied and even the names of drivers specifically entrusted for delivery of such meals, were all found recorded and the average number of clients (customers)were between the figures 100 and 110 clients, daily.

(iii) In one sample case of one patient Smt. Dimple Bhatia, Copy of the receipts filed by the assessee appears to be a non-genuine document, as the amount in one of the receipts claimed to be received from the patient Smt. Dimple Bhatia does not commensurate with the amount in the receipt in the impounded document. The amount of Rs. 10,000/- is being shown in the receipts as a part of additional evidence filed by the assessee whereas the amount of Rs.15,000/- has been shown in the receipts which forms part of impounded documents.

25. The Ld. DR further argued that regarding the issue of disclosure during survey that the assessee will be disclosing a total income of Rs.15 lacs before partners, interest and salary, he countered that the statement of the AR is just ipse dixit and cannot be accepted as full and final, considering the fact that the AO has worked out the entire sale proceeds , on the basis of excel sheets (impounded documents)person wise to whom food has been supplied which perfectly matches with the impounded annexures C-1, C-2, & C-3. Moreover, copies of impounded materials, were already provided to the assessee beforehand on request, but the same could not be controverted with evidence and as such, the estimation of gross turnover made by the Assessing Officer on the basis of impounded documents were rightly upheld by the ld. first appellate authority, and he prayed for upholding the appellate order.

26. We have heard the rival submissions and considered all materials on record and we find that this is a case where the AO has materials in his possession found at the business premises and taken into custody (in form of impounded documents) I.T.A. No. 43/Asr/2024 Assessment Year: 2019-20 consisting of money receipts (annexures-C-1, C-2, & C-3), attendance registers, lap top and pen drive ( containing master sheet data of 105 customers), and statement given by the partner Mr. Arun Sharma explaining the nature of business, number of customers served and has also given break up of receipts (bonafide) for the asst years 2017-18, 2018-19 and also for the assessment year 2019-20 (under appeal) as Rs.4 lakhs to 5 lakhs per month till August 2018 and Rs.12 lakhs to Rs.13 lakhs per month from September 2018 onwards (page -5 of assessment order ) , and these figures are also matching with the contents of the impounded materials as discussed by the AO , and are fully corroborated on all counts , and as such the assessment based on statement recorded are supported in toto by impounded documents and cannot be simply brushed aside as irrelevant .