M/S Balaji Agricultural Industries (P) ... vs Jt,Cit,, Allahabad on 13 January, 2021
ITA
copy of
speed post delivery details, sale and purchase bills, confirmations,
quantitative details, copies of VAT returns, ledger accounts of
commodities etc. have been produced ... accounts which were duly audited and further day to
day quantitative details have also been maintained and therefore, the
trading results are to be accepted
find that the ld. CIT(A) has considered the quantitative
details, stock and the payment made by the assessee with
regard to this purchases ... Confirmed copy of stock register of M/s Arihant Exports
wherein quantitative details of their sale to the assessee
company are accounted for.
2. Regarding
form No. 3CD of the audit
report requires quantitative; details of items traded and also of
items manufactured. Shortage in the manufacturing process and
percentage ... details
not maintained. Vide notice u/s 142(1) dated 27/07/2015
alongwith detailed questionnaire, the assessee was asked to
file complete details
valuer. It
is pertinent to mention here that the quantitative details of stock as found on the
date of search are not in dispute ... therefore stated that when the quantitative details are not in dispute, the
difference has to be worked out following identical scale. The fact also remains
Soparkar has contested that the assessee has
maintained the quantitative details of purchases and sale of steel.
He has pleaded that the auditor has given ... quantitative details as
per the Special Auditor which confirms the maintenance of
quantitative record. It was enquired from the Bench that whether
the stock register
issue of sales declared in
books of account with reference to quantitative details supplied
in Form 3CD to ascertain true and correct details of sales ... revenue, because
issue of verification of sales with reference to quantitative
details of goods manufactured and sold declared in Form 3CD
has been thoroughly examined
addition of Rs.1,20,825/- by observing that
in the quantitative details of Soyabean Oil account, the assessee
has claimed loss ... Loss treated as income - deemed
e.Quantitative details as per table of AO on page 2 para 4.2 - after
considering the loss
f. No document
Abhishekh Steel Industries Ltd.,, ... vs D.C.I.T. Central Cricle, Raipur on 25 October
matter on r ecord that the appel lant has maintained
quantitative records of raw material cons umed and finished pr oduct
produced. The books ... depending upon fixed carbon in coal. The
quantitative details of consumption of sponge iron and coal were
found to be within t he reasonable range