ITANo.742/Ind/2018
Sanee Infrastructure Pvt. Ltd
percentage of decrease in turnover is not in consonance with the
percentage of decrease in cost ... minimum required enquiry was towards examining decrease
in turnover and the increase in cost of material consumption. The
details of sales made in the preceding
2022
A.Y. 2012-13 & 2013-14
10
sales turnover decreased to Rs.452.45 Cr in assessment year
2009-10, from that
2022
A.Y. 2012-13 & 2013-14
10
sales turnover decreased to Rs.452.45 Cr in assessment year
2009-10, from that
which decrease in turnover. The G.P. has
increased from 0.11% in AY 2012-13 to 0.13% in AY 2013-14.
4.2.9 The appellant ... compared to the preceding year. In the period
under consideration despite decrease in turnover, the G.P. has increased
compared to the preceding year
which decrease in turnover. The G.P. has
increased from 0.11% in AY 2012-13 to 0.13% in AY 2013-14.
4.2.9 The appellant ... compared to the preceding year. In the period
under consideration despite decrease in turnover, the G.P. has increased
compared to the preceding year
which decrease in turnover. The G.P. has
increased from 0.11% in AY 2012-13 to 0.13% in AY 2013-14.
4.2.9 The appellant ... compared to the preceding year. In the period
under consideration despite decrease in turnover, the G.P. has increased
compared to the preceding year
82Bang/2017
Page 19 of 28
expansion, the turnover increase/decrease should have been
compared with 3-4 preceding/succeeding years ... view of the
assessee's explanation of expansion, the turnover
increase/decrease should have been compared with 3-4
preceding/succeeding years.
The appellant
paddy
is also one of the ground for decrease in the Sales
Turnover. It may be true if there is an increase in
production ... paddy in Tamilnadu or Andhra Pradesh,
there may be decrease in the Sales Turnover of our
Company."
28. Further, he has not produced
Assessing Officer the
assessee has not given any reply for decrease in turnover.
9
According to Assessing Officer perusal of documents raise
following important issues ... filed before the
Assessing Officer. It was particularly explained that turnover
11
has decreased because there was some family dispute and out
of two units
observed that though the cash sales as compared to
the turnover were decreased from ... this case
that the ratio of cash sales to the turnover has decreased from 6.2% to 5.87%
which means there was no increase in cash
