Income Tax Officer, Suryapet V. Sri. Ginjupalli Ramesh, Kodad

ITA 161/HYD/2012

• Counselvise Citation: [2012] 140 COUNSELVISE.COM (IT) 61871 (ITAT-HYDERABAD)
• Duration Of Justice: 3 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-05-2012
• Appeal Filed By: Department
• Order Result: Partly Allowed
• Bench Allotted: B
• Assessment Year: 2008-2009
• Appeal Filed On: 02-02-2012
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: B V PRASAD REDDY

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD B BENCH, HYDERABAD BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. ASHA VIJAYARAGHVAN, JUDICIAL MEMBER ITA NO. AY APPELLANT RESPONDENT 148 /HYD/12 2007 - 08 INCOME TAX OFFICER, SURYAPET BEERAVELLI VENKAT REDDY, NEMMIKAL (V&M) (PAN AFIPB0793A) 149 /HYD/12 2008 - 09 INCOME TAX OFFICER, SURYAPET BEERAVELLI KIRANREDDY SURYAPET (PAN ANPPB5317B) 150 /HYD/12 2008 - 09 INCOME TAX OFFICER, SURYAPET KALAKOTA RAM REDDY SURYAPET 508213 (PAN AOZPK0509H) 151 /HYD/12 2008 - 09 INCOME TAX OFFICER, SURYAPET YERRA ARUNA REDDY, MOTHEY (V&M) (PAN AAQPY2241R) 152 /HYD/12 2008 - 09 INCOME TAX OFFICER, SURYAPET MANDADI NAGESHWAR, SURYAPET (PAN AGJPM6279Q) 153 /HYD/12 2008 - 09 INCOME TAX OFFICER, SURYAPET R. VENKATESHWARLU, SURYAPET 508213 (PAN ADQPR3129L) 154 /HYD/12 2008 - 09 INCOME TAX OFFICER, SURYAPET POLEBOINA HARISH, SURYAPET 508213 (PAN AIXPP6905E) 155 /HYD/12 2008 - 09 INCOME TAX OFFICER, SURYAPET KUNCHAM SRINIVAS, SURYAPET 508213 (PAN BAPPS6684E) 156 /HYD/12 2008 - 09 INCOME TAX OFFICER, SURYAPET MARAM VENKAT REDDY, SURYAPET 508213 (PAN AKAPM8982F) 157 /HYD/12 2008 - 09 INCOME TAX OFFICER, SURYAPET M. VENKATESHWARA RAO, SURYAPET 508213 (PAN AJSPR0561N) ITA NOS 148 TO 177/HYD/12 SRI BEERAVELLI VENKAT REDDY & OTHERS. 2 158 /HYD/12 2007 - 08 INCOME TAX OFFICER, WARD- 7(1), HYDERABAD MAYURI WINES, KODAD 508206 (PAN AADFM8997L 159 /HYD/12 2008 - 09 INCOME TAX OFFICER, SURYAPET M/S MAYURI WINES, KODAD 508206. (PAN AADFM8997L 160 /HYD/12 2007 - 08 INCOME TAX OFFICER, SURYAPET YERRA ARUNA REDDY, MOTHEY (V&M) (PAN AAPQY2241Z) 161/HYD/12 2008 - 09 INCOME TAX OFFICER, SURYAPET GINJUPALLI RAMESH, KODAD 508206 (PAN AKLPG0103H) 162/HYD/12 2008 - 09 INCOME TAX OFFICER, SURYAPET GAVVA RAJESH REDDY, SURYAPET 508213 (PAN AKQPG9092G) 163/HYD/12 2008 - 09 INCOME TAX OFFICER, SURYAPET V. SRINIVASA RAO, KODAD 508206. (PAN AECPV5975K) 16 4 /HYD/12 2007 - 08 INCOME TAX OFFICER, SURYAPET KALAKOTA RAM REDDY SURYAPET 508213. (PAN AOZPK0509H) 165/HYD/12 2007 - 08 INCOME TAX OFFICER, SURYAPET SRI MANDADI NAGESHWAR, SURYAPET 508213 (PAN AGJPN6279Q) 166/HYD/12 2008 - 09 INCOME TAX OFFICER, SURYAPET BOLLAMPALLY ANJIREDDY, BOMMALARAMARAM (M) (PAN AKBP5307N) 167/HYD/12 2008 - 09 INCOME TAX OFFICER, SURYAPET KOLA RAMULU, RAJAPET (V&M) (PAN ARJPK7001M) 168/HYD/12 2008 - 09 INCOME TAX OFFICER, SURYAPET LINGALA SRIKAR REDDY, BAHADURPET (VIL.), ALER (M) (PAN ABJPL9848H) 169/HYD/12 2008 - 09 INCOME TAX OFFICER, SURYAPET K. VENKATESH BABU, YADAGIRIGUTTA (V&M) (PAN AOUPK8869H) 170/HYD/12 2008 - 09 INCOME TAX OFFICER, SURYAPET BAIRI RAMESH, RAJAPETA (V&M) (PAN AKXPB0197N) ITA NOS 148 TO 177/HYD/12 SRI BEERAVELLI VENKAT REDDY & OTHERS. 3 171/HYD/12 2008 - 09 INCOME TAX OFFICER, SURYAPET ADDAGATLA SURESH KUMAR, YADAGIRIGUTTA, (PAN AFHPA8898Q) 172/HYD/12 2008 - 09 INCOME TAX OFFICER, SURYAPET KARNAKANTI BHOOPAL, RAJAPETA (M). (PAN AOQPK4978P) 173/HYD/12 2008 - 09 INCOME TAX OFFICER, SURYAPET KORREMULA RAMESH GOUD, MADHAPUR. (PAN ARJPK7003K) 174/HYD/12 2008 - 09 INCOME TAX OFFICER, SURYAPET CHERUKU KATAMAIAH, MOTAKONDUR (VILL.) (PAN AIKPC2755Q) 175/HYD/12 2008 - 09 INCOME TAX OFFICER, SURYAPET BAIRI SOMESHWAR, THURKAPALLY (V&M) (PAN AKWPB9974C) 176/HYD/12 2008 - 09 INCOME TAX OFFICER, SURYAPET MACHA SRINIVAS GOUD, CHIKATIMAMIDI (VILL.) (PAN AIJPM8903F) 177/HYD/12 2008 - 09 INCOME TAX OFFICER, SURYAPET N. MADHUSUDHAN GOUD, BHONGIR-508116 (PAN ACZPN0238J) APPELLANT BY : MR. B.V. PRASAD REDDY RESPONDENT BY : NONE DATE OF HEARING : 07/05/2012 DATE OF PRONOUNCEMENT : 07/ 05/2012 ORDER PER ASHA VIJAYARAGHAVAN, J.M; THESE APPEALS BY THE REVENUE ARE DIRECTED AGAINST THE ORDERS PASSED BY THE CIT(A) VI, HYDERABAD FOR ASSESSMENT YEARS 2007-08 & 2008-09. SINCE IDENTICAL ISSUES ARE INVOLVED IN THESE APPEALS, THEY ARE CLUB BED, HEARD AND DISPOSED OFF TOGETHER FOR THE SAKE OF CONVENIENCE. ITA NOS 148 TO 177/HYD/12 SRI BEERAVELLI VENKAT REDDY & OTHERS. 4 2. SINCE FACTS INVOLVED IN ALL THESE APPEALS ARE QUITE COMMON AND IDENTICAL, FOR THE SAKE OF BREVITY, WE D EAL WITH THE FACTS AS MENTIONED IN ITA NO. 148/HYD/201 2 IN THE CASE OF BEERAVELLI VENKAT REDDY. BRIEF FACTS O F THE CASE ARE THAT THE ASSESSEE IS CARRYING ON THE BUSIN ESS OF RETAIL TRADE IN LIQUOR. THE ENTIRE PURCHASES OF TH E ASSESSEE ARE FROM THE ANDHRA PRADESH BEVERAGES CORPORATION LTD. THE ASSESSING OFFICER OBSERVED TH AT AS PER THE GOMS NO.184 DATED 7.2.2005 OF THE GOVT., OF AP THE RETAILERS MARGIN WAS FIXED AT 27% FOR ORDINARY LIQUOR ITEMS, 20% FOR MEDIUM AND PREMIUM ITEMS AND 25% FOR BEER. SINCE THE ASSESSEE WAS UNABLE TO PRODUCE THE EVIDENCE FOR ITS TURNOVER IN THE FORM OF SALE BILLS , THE ASSESSING OFFICER COMPUTED THE TURNOVER BY ADOPTING THE PROFIT MARGIN AS 27% AND ADDED THE DIFFERENCE TO TH E INCOME OF THE ASSESSEE. BEING AGGRIEVED OF THE ASSESSMENT ORDER, APPEAL WAS FILED BEFORE CIT (A). THE CIT (A) FOLLOWING THE DECISION OF ITAT, HYDERABAD BENCH IN ITA NO.591/HYD/2011 DATED 28-7-2011 IN CASE OF M /S KANAKA DURGA WINES DIRECTED THE ASSESSING OFFICER T O ESTIMATE THE NET PROFIT AT 3%. AGGRIEVED BY THE ORD ER OF THE CIT(A), THE REVENUE IS IN APPEAL BEFORE US. 3. THE GROUNDS OF APPEAL RAISED BY THE REVENUE ARE COMMON IN ALL THE APPEALS UNDER CONSIDERATION, THEREFORE, THE GROUNDS OF APPEAL FROM ITA NO. 148/HYD/2012 ARE REPRODUCED BELOW:- 1. THE ORDER OF THE CIT(A) IS ERRONEOUS ON THE FACT S AND IN THE CIRCUMSTANCES OF THE CASE. 2. THE CIT(A) OUGHT TO HAVE UPHELD THE ESTIMATION O F SALES MADE BY THE ASSESSING OFFICER ADOPTING 27% PROFIT MARGIN ON THE STOCKS SOLD, DULY ALLOWING TH E DEDUCTIONS CLAIMED BY THE ASSESSEE. ITA NOS 148 TO 177/HYD/12 SRI BEERAVELLI VENKAT REDDY & OTHERS. 5 3. THE LEARNED CIT(A)-VI ERRED IN CONSIDERING THE FACTS OF THE CASE, AND RELIED UPON THE CASE DECIDED BY THE HONBLE ITAT IN ITA NO. 591/HYD/2011, DT. 28/07/2011 IN THE CASE OF M/S KANAKADURGA WINES. 4. THE LEARNED CIT(A) ERRED IN RELYING ON THE HONB LE ITATS ORDER BECAUSE THE HONBLE ITAT IN THE ABOVE CASE REFERRED THE ORDER OF THE COORDINATE BENCH OF THE TRIBUNAL IN THE CASE OF MANJIT SINGH BAGGA VS. ITO IN ITA NO. 371 AND OTHERS DT. 30/09/2010. THE CASE OF MANJITH SINGH BAGGA IS A HUGE TURNOVER CASE AND WITH A VIEW TO ROTATE THE BUSINESS ARTICLE ( I.E. ALCOHOLIC LIQUOR FOR HUMAN CONSUMPTION) QUICKLY AND INCREASE THE TURNOVER THE MARGIN IS LESS WHEREAS TH E ASSESSEE IS A RETAIL LICENSE HOLDER IN A SMALL TOWN IN NALGONDA DISTT. HENCE, THE CASE OF MANJIT SINGH BAGGA IS NOT A COMPARABLE CASE TO THE ASSESSEE. 5. THE LEARNED CIT(A) ERRED IN ESTIMATING THE NET PROFIT AT 3% OF THE PURCHASES OR STOCK PUT FOR SALE . IN THIS CASE THE ASSESSEE COULD NOT PRODUCE ANY SALE BILLS ITEM-WISE, DAY-WISE AND CATEGORY OF LIQUOR WISE TO THE EFFECT THAT HE SOLD THE STOCK FOR BELOW THE RATE OF MRP. 6. THE PRINCIPLE THAT IT IS WELL SETTLED LAW THAT THE BEST GUIDE FOR ESTIMATION OF INCOME AFTER REJECTING THE BOOKS OF ACCOUNT IS EITHER PAST HISTORY OF THE ASSESSEE AS ALL THE ASSESSEES OF NALGONDA DISTT. WHO ARE IN THIS LINE OF BUSINESS ARE HAVING SAME CONDITIONS AND SELLING THE COMMODITY FOR MRP PRICE FIXED BY THE AP GOVT. OR FOR MORE AMOUNT AS PER THE CONVENIENCE AND CIRCUMSTANCES, AND THE ASSESSEE WAS NOT HAVING ANY PAST HISTORY THAT CAN BE CONSIDERED . 4. NONE APPEARED ON BEHALF OF THE RESPONDENT- ASSESSEES AT THE TIME OF HEARING BEFORE US. HOWEVER , WE PROCEEDED TO DISPOSE OF THESE APPEALS AS THE ISSUE IN THESE APPEALS IS COVERED BY THE DECISION OF THE CO- ORDINATE BENCHES OF ITAT, HYDERABAD. 5. BEFORE US, THE LEARNED DR HAS FILED WRITTEN SUBMISSIONS, WHEREIN IT WAS STATED AS UNDER:- ITA NOS 148 TO 177/HYD/12 SRI BEERAVELLI VENKAT REDDY & OTHERS. 6 1. IN THE CASE OF M/S KANAKADURGA WINES VS. ITO, WARD-9(3), HYDERABAD(591/HYD/2011, THE HONBLE ITAT HAD UPHELD THE REJECTION OF BOOKS OF ACCOUNT AND ALSO ESTIMATION OF GP@30% OF SALES. 2. THE HONBLE ITAT HAD DIRECTED THAT THE NET PROFI T BE ESTIMATED @ 3% OF PURCHASES. THIS WAS DONE AFTER VERIFYING THE PREVIOUS HISTORY OF BUSINESS DO NE BY THE ASSESSEE. THE HONBLE ITAT HAD FOLLOWED THE SAME DECISION IN SOME OTHER CASES. 3. HOWEVER, IN THESE CASES, THERE IS NO PREVIOUS BUSINESS DONE BY THE ASSESSEE TO VERIFY. THE ASSESSING OFFICER HAS RELIED ON THE BUSINESS PRACTICES IN THIS TRADE WHERE THE SALE PRICE IS MUC H ABOVE THAT FIXED BY THE EXCISE DEPT. I.E. MORE THAN MRP. THE MEDIA HAVE REPORTED NUMEROUS CASES WHERE LIQUOR IS SOLD ABOVE THE MRP. 4. IT IS BROUGHT TO THE KIND NOTICE OF THE HONBLE TRIBUNAL THAT AS PER THE LATEST ACB INVESTIGATION I N THE LIQUOR TRADE, THE SALES ARE MADE MUCH ABOVE MRP BY FORMING CARTELS OF LIQUOR TRADERS. 5. IN THE INTEREST OF SOCIAL JUSTICE, IT IS IMPERAT IVE THAT APPROPRIATE TAXES ARE COLLECTED FROM LIQUOR TRADE. IT IS ESTIMATED THAT LIQUOR TRADE CONTRIBUTE S TO RS. 18,000 CRORES TO THE STATE EXCHEQUER BUT PROPORTIONATE DIRECT TAXES ARE NOT REALIZED BY THE INCOME TAX DEPARTMENT. 6. IT IS ALSO SUBMITTED THAT TDS AND TCS RATES HAVE BEEN PRESCRIBED BY THE CBDT AFTER EVALUATING THE PROFIT MARGIN IN EACH TRADE. FOR THE LIQUOR TRADE, A RATE OF 1% TCS (AND INCREASED BY SURCHARGE AND EDUCATION CESS) HAS BEEN PRESCRIBED. IF THIS RATE I S ITA NOS 148 TO 177/HYD/12 SRI BEERAVELLI VENKAT REDDY & OTHERS. 7 ADOPTED, THE NET PROFIT MARGIN IN THE LIQUOR TRADE EXCEEDS 5%. 7. A PROVISION FOR REFUND IS PROVIDED TO THE ASSESS EE UNDER UNFORESEEN CONDITIONS WHERE THE ASSESSEE INCURS LOSSES OR LESSER PROFITS. BUT AFTER A PERUSA L OF THE FACTS OF THESE CASES, THERE DOES NOT SEEM TO BE A CASE FOR LOSS OR LOW PROFITS. 8. AS A RESULT OF ESTIMATION OF 3% BEING UPHELD BY THE ITAT, REFUNDS ARE RESULTING IN MANY CASES WHICH IS NOT A SCENARIO ENVISAGED BY THE CBDT WHILE FIXING TCS OF 1% FOR LIQUOR TRADE. 9. UNDER THE CIRCUMSTANCES CITED ABOVE, IT IS REQUESTED THAT THE HONBLE TRIBUNAL BE PLEASED TO DIRECT THAT THE ESTIMATE OF NET PROFIT ABOVE 5% OF THE PURCHASES MADE BY THE ASSESSEE. 6. WE HEARD BOTH THE PARTIES AND PERUSED THE RECORD AS WELL AS GONE THROUGH THE ORDERS OF THE AUTHORITI ES BELOW. THE IMPUGNED ORDERS OF THE CIT(A) IN DIRECT ING THE ASSESSING OFFICER TO ESTIMATE THE PROFIT OF THE ASSESSEE AT 3% OF THE PURCHASES OR STOCK PUT FOR SALE DURING THE YEARS, AS NOTED ABOVE, ARE BASED ON THE DECISION OF THE TRIBUNAL IN ITA NO.591/HYD/2011 DATED 28.7.2011 WHEREIN THE TRIBUNAL HAS HELD AS UNDER:- WE FIND THAT THE ASSESSING OFFICER HAS RIGHTLY ADOPTED THE SALE PRICE AT 30% OVER THE COST OF PURCHASE TO ARRIVE AT THE UNDERSTATEMENT OF SALES O F RS.93,65,993/- BY THE ASSESSEE. BUT THE SAME TIME, THE ENTIRE UNDERSTATEMENT OF SALES CANNOT BE TREATE D AS UNDISCLOSED INCOME OF THE ASSESSEE FOR THE YEAR UNDER CONSIDERATION. IT IS WELL SETTLED LAW THAT T HE BEST GUIDE FOR ESTIMATION OF INCOME AFTER REJECTING THE BOOKS OF ACCOUNTS IS EITHER PAST HISTORY OF THE ASSESSEE OR ANY OTHER COMPARABLE CASES. THE LEARNED COUNSEL FOR THE ASSESSEE CLEARLY DEMONSTRATED BEFORE US THAT THE ASSESSEES NET PROF IT ITA NOS 148 TO 177/HYD/12 SRI BEERAVELLI VENKAT REDDY & OTHERS. 8 IN THE PAST IS BETWEEN 0.12% TO 0.28% OF SALES. TH E CO-ORDINATE BENCH OF THE TRIBUNAL IN THE CASE OF MANJIT SINGH BAGGA VS. ITO IN ITA NO.371 & OTHERS DATED 30 TH SEPTEMBER, 2010 HELD THAT THE ESTIMATION OF THE NET PROFIT AT 3% IS REASONABLE. IN VIEW OF THE MATTER, ENDS OF JUSTICE WOULD BE MET IF WE ESTIMATE THE NET PROFIT OF THE ASSESSEE AT 3% OF PURCHASES O R STOCK PUT FOR SALE DURING THE YEAR UNDER CONSIDERATION AS AGAINST THE ESTIMATION OF 5% MADE BY THE CIT(A). 7. WE FIND THAT THE COORDINATE BENCHES OF THIS TRIBUNAL HAVE BEEN CONSISTENTLY FOLLOWING THE SAID DECISION OF THE TRIBUNAL RELIED UPON BY THE CIT(A), IN ITS RECENT ORDERS IN SIMILAR KIND OF WINE GROUP CASES . HOWEVER, TAKING INTO CONSIDERATION THE SUBMISSIONS OF THE DR, INTER-ALIA, THAT ESTIMATE OF NET PROFIT ABO VE 5% OF THE PURCHASES MADE BY THE ASSESSEE IS TO BE ADOPTED , WE DIRECT THE ASSESSING OFFICER TO ESTIMATE NET PROFIT AT 5% OF THE PURCHASES OR STOCK PUT FOR SALE DURING THE Y EAR SUBJECT TO THE ASSESSED INCOME NOT LESS THAN RETURN ED INCOME. THE ORDER OF THE CIT(A), TO THIS EXTENT, IS MODIFIED ACCORDINGLY. 8. IN THE RESULT, ALL THE APPEALS OF THE REVENUE ARE PARTLY ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 07/05/2012. SD/- SD/- (CHANDRA POOJARI) ACCOUNTANT MEMBER (ASHA VIJAYARAGHAVAN) JUDICIAL MEMBER HYDERABAD, DATED 07 TH MAY, 2012 KV ITA NOS 148 TO 177/HYD/12 SRI BEERAVELLI VENKAT REDDY & OTHERS. 9 COPY FORWARDED TO: 1 THE INCOME - TAX OFFICER, KRISHNANAGAR COLONY, OPP. HI TECH BUS STAND, SURYAPET 508 213 2 SRI BEERAVELLI VENKAT REDDY, S/O LINGA REDDY, PROP: M/S NEERAJA WINES, D.NO. C/1-15, MAIN ROAD, NEMMIKAL (V&M) 3 SRI BEERAVELLI KIRAN REDDY, S/O VENKAT REDDY, PROP. M/S NEW NEERAJA WINES, D.NO. OC/1- 33, MAIN ROAD, SURYAPET 508213. 4 SRI KALAKOTA RAM REDDY, S/O CHANDRA REDDY PROP. M/S BALAJI WINES, D.NO. 2-02-104/1, MAIN ROAD, SURYAPET 508213 5. SRI YERRA ARUNA REDDY, S/O PRATAP REDDY, PROP. M/S NEERAJA WINES, D.NO. 3/184, MAIN ROAD, MOTHEY (V&M) 6. SRI MANDADI NAGESHWAR, S/O SEETHARAMAIAH , PROP. M/S BRUNDAVAN RESTAURANT & BAR, D.NO. 1-5-112, ALANKAR TALKIES ROAD, SURYAPET 508213. 7. SRI R. VENKATESHWARLU, S/O LAKSHMAIAH, PROP. M/S SHIVA SAI WINES, D.NO. 3-2-64, POOLA CENTRE, SURYAPET 508213. 8. SRI POLEBOINA HARISH, S/O MADAN MOHAN P ILLAI, PROP. M/S MADHU WINES, JANAGOAN CROSS ROADS, SURYAPET-508213. 9. SRI KUNCHAM SRINIVAS, S/O BHADRAIAH, PROP. M/S KEERTHI WINES, D.NO. 1-2-101/4, SHANKAR VILAS CENTRE, SURYAPET 508213. 10. SRI MARAM VENKAT REDDY, S/O PICHI REDDY, PROP. M/S SHIVANI WINES, D.NO. 2-75/1, POOLA CENTRE, SURYAPET 508213. 11. SRI M. VENKATESHWARA RAO, S/O CHANDRAIAH, PROP. M/S SRI LAXMI WINES, BYPASS ROAD, SURYAPET-508213. 12 M/S MAYURI WINES, D.NO. 1 - 26/B, MAIN ROAD, KODAD 508206. 13. M/S MAYURI WINES, D.NO. 1 - 26/B, MAIN ROAD, KODAD 508206. ITA NOS 148 TO 177/HYD/12 SRI BEERAVELLI VENKAT REDDY & OTHERS. 10 14. SRI YERRA ARUNA REDDY, S/O PRATAP REDDY, PROP. M/S NEERAJA WINES, D.NO. 3/184, MAIN ROAD, MOTHEY (V&M) 15. SRI GINJUPALLI RAMESH, S/O RAMANADHAM, PROP. M/S MANJEERA WINES, D.NO. 4-168/A, MAIN ROAD, KODAD-508206. 16. SRI GAVVA RAJESH REDDY, S/O KRISHNA REDDY, PROP. M/S SAI KRISHNA RESTAURANT & BAR, D.NO. 1-2-87/1, NAVYA TALKIES ROAD, SURYAPET- 508213. 17. SR I V. SRINIVASA RAO, S/O VENKATA RAMAIAH, PROP. M/S SHILPI WINES, MAIN ROAD, KODAD 508206 18. SRI KALAKOTA RAM REDDY, S/O CHANDRA REDDY PROP. M/S BALAJI WINES, D.NO. 2-02-104/1, MAIN ROAD, SURYAPET 508213 19. SRI MANDADI NAGESHWAR, S/O SEETHARAMAIAH, PROP. M/S BRUNDAVAN RESTAURANT & BAR, D.NO. 1-5-112, ALANKAR TALKIES ROAD, SURYAPET 508213. 20 SRI BOLLAMPALLY, ANJIREDDY, S/O RAGHAVA REDDY, PROP. M/S SRI KHANAKADURGA WINES, D.NO. 3-61, JALALPUR (VI..), BOMMALARAMARAM (M). 21 . SRI KOLA RAMULU, S/O NARAYANA, PROP. M/S BALAJI WINES, D.NO. 2-152, RAJAPET (V&M) 22. SRI LINGALA SRIKAR REDDY, S/O NARENDER REDDY, PROP. SRIKAR WINES, D.NO. 2-92/1, BAHADURPET (VIL.) ALER (M). 23. SRI K. VENKATESH BABU, S/O RAJAIAH, PROP. M/S SAI RAMA WINES, S.NO. 7-80/2, YADAGIRIGUTTA (V&M) 24. SRI BAIRI RAMESH, S/O PARANDHAMA, PROP. M/S SRI SAI WINES, D.NO. 3-63, RAJAPET (V&M), SURYAPET. 25. SRI ADDAGATLA SURESH KUMAR, S/O SWAMY, PROP. M/S JAI BALAJI WINES, D.NO. 7-98, YADAGIRIGUTTA, NALGONDA DT. PIN. 508115 26 SRI KARNAKANTI BHOOPAL, S/O MALLAIAH, PROP. M/S OM SAI WINES, D.NO. 4-11, RAGHUNATHPUR (VILL.) & RAJAPETA (M), SURYAPET. 27. SRI KO RREMULA RAMESH GOUND, S/O RANGA RAM, M/S VENKATESHWARA WINES, D.NO. 1-131, MADHAPUR (VIL.), BOMMALARAMARAM (M), SURYAPET. 28 SRI CHERUKU KATAMAIAH, S/O LAXMAIAH, PROP. M/S LAVANYA WINES, D.NO. 4-171, MOTAKONDURI (VILL.) ITA NOS 148 TO 177/HYD/12 SRI BEERAVELLI VENKAT REDDY & OTHERS. 11 BHONGIRI, NALGONDA 508 116. 29. SRI BAIRI SOMESHWAR, S/O PARANDHAMA, PROP. M/S LAXMI WINES, D.NO. 4-11, THURKAPALLY (V&M), SURYAPET. 30. SRI MACHA SRINIVAS GOUD, S/O NAGABHUSHANAM, PROP. M/S TIRUMALA WINES, D.NO. 1-61, CHIKATIMAMIDI (VILL.) BOMMALARAMARAM (M), SURYAPET. 31 SRI N. MADH USUDHAN GOUD, S/O RAMULU, PROP. M/S SRI SAI BAR & RESTAURANT, D.NO. 1-3-288/9, MAIN ROAD, BHONGIR 508116. 32 THE CIT (A) - VI, HYDERABAD 33 THE CIT, HYDERABAD 34 THE DR, ITAT, HYDERABAD