The ITO, Ward-11(4), Ahmedabad V. Shalibhadra Speciality Chem Industries, Ahmedabad

ITA 1692/AHD/2015

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 94905 (ITAT-AHMEDABAD)
• Duration Of Justice: 6 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-12-2015
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2011-2012
• Appeal Filed On: 11-06-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Tax effect

Judgement Text

, -1 IN THE INCOME TAX APPELLATE TRIBUNAL A-1 BENCH, AHMEDABAD - , , BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI MANISH BORAD, ACCOUNTANT MEMBER ./ I.T.A. NO.1692/AHD/2015 ( / ASSESSMENT YEAR : 2011-12) AND 166 OTHERS THE INCOME TAX OFFICER WARD-11(4), AHMEDABAD ( AND 166 OTHERS AS PER COLUMN 4 OF LIST ATTACHED AS ANNEXURE-1 TO THIS ORDER ) / VS. SHALIBHADRA SPECIALITY CHEM INDUSTRIES, 12, 1 ST FLOOR, NEW CLOTH MARKET O/S. RAIPUR GATE, AHMEDABAD ( AND 166 OTHERS AS PER COLUMN 5 OF THE LIST ATTACHED AS ANNEXURE-1 TO THIS ORDER ) $ ./ ./ PAN/GIR NO. :PAN : ABOFS 0827N ( $' / APPELLANTS ) .. ( ()$' / RESPONDENTS ) AND RELATED 14 CROSS OBJECTIONS AS PER LIST ATTAC HED [*RELATED PAN NUMBERS OF THE ASSESSEE AND THE RELAT ED ASSESSMENT YEARS ARE SET OUT IN ANNEXURE-1, COL.6 A ND 3 RESPECTIVELY] REVENUE BY : SHRI DINESH SINGH, SR.DR ASSESSEE S B Y : -NONE- *+ , - / DATE OF HEARING 16/12/2015 ./ , - / DATE OF PRONOUNCEMENT 16/12/2015 ITA NO.1692/AHD/2015 AND 166 OTHERS ASST.YEAR 2011-12 [AND 14 COS BY DIFFERENT ASSESSEES] ITO VS. SHALIBHADRA SPECIALITY CHEM INDUSTRIES & O THERS - 2 - / O R D E R PER BENCH: ALL THESE APPEALS BY THE REVENUE ARE DIRECTED AGA INST THE SEPARATE ORDERS OF THE LD.COMMISSIONER OF INCOME TAX(APPEALS )-[CIT(A) IN SHORT] PERTAINING TO DIFFERENT ASSESSMENT YEARS (A YS) AND CROSS- OBJECTIONS BY 14 ASSESSEES (AS PER LIST ATTACHED). IN THESE APPEALS, TAX EFFECT IS LESS THAN RS.10 LACS. THE CENTRAL BOARD OF DIRECT TAXES (CBDT) HAS ISSUED A CIRCULAR NO.21/2015 DATED 10 TH DECEMBER-2015. THE RELEVANT EXTRACTS OF THE AFORESAID CIRCULAR ARE AS FOLLOWS:- 3. HENCEFORTH, APPEALS/ SLPS SHALL NOT BE FILED IN CASES WHERE THE TAX EFFECT DOES NOT EXCEED THE MONETARY LIMITS GIVEN HEREUNDER: S NO APPEALS IN INCOME-TAX MATTERS MONETARY LIMI T (IN RS) 1. BEFORE APPELLATE TRIBUNAL 10,00,000/- 2. BEFORE HIGH COURT 20,00,000/- 3. BEFORE SUPREME COURT 25,00,000/- IT IS CLARIFIED THAT AN APPEAL SHOULD NOT BE FILED MERELY BECAUSE THE TAX EFFECT IN A CASE EXCEEDS THE MONETARY LIMIT S PRESCRIBED ABOVE. FILING OF APPEAL IN SUCH CASES IS TO BE DECI DED ON MERITS OF THE CASE. ITA NO.1692/AHD/2015 AND 166 OTHERS ASST.YEAR 2011-12 [AND 14 COS BY DIFFERENT ASSESSEES] ITO VS. SHALIBHADRA SPECIALITY CHEM INDUSTRIES & O THERS - 3 - 4. FOR THIS PURPOSE, TAX EFFECT MEANS THE DIFFERE NCE BETWEEN THE TAX ON THE TOTAL INCOME ASSESSED AND THE TAX THAT W OULD HAVE BEEN CHARGEABLE HAD SUCH TOTAL INCOME BEEN REDUCED BY THE AMOUNT OF INCOME IN RESPECT OF THE ISSUES AGAINST W HICH APPEAL IS INTENDED TO BE FILED (HEREINAFTER REFERRED TO AS D ISPUTED ISSUES). HOWEVER THE TAX WILL NOT INCLUDE ANY INTEREST THERE ON, EXCEPT WHERE CHARGEABILITY OF INTEREST ITSELF IS IN DISPUT E. IN CASE THE CHARGEABILITY OF INTEREST IS THE ISSUE UNDER DISPUT E, THE AMOUNT OF INTEREST SHALL BE THE TAX EFFECT. IN CASES WHERE RE TURNED LOSS IS REDUCED OR ASSESSED AS INCOME, THE TAX EFFECT WOULD INCLUDE NOTIONAL TAX ON DISPUTED ADDITIONS. IN CASE OF PENA LTY ORDERS, THE TAX EFFECT WILL MEAN QUANTUM OF PENALTY DELETED OR REDUCED IN THE ORDER TO BE APPEALED AGAINST. 5. THE ASSESSING OFFICER SHALL CALCULATE THE TAX EF FECT SEPARATELY FOR EVERY ASSESSMENT YEAR IN RESPECT OF THE DISPUTE D ISSUES IN THE CASE OF EVERY ASSESSEE. LF, IN THE CASE OF AN ASSES SEE, THE DISPUTED ISSUES ARISE IN MORE THAN ONE ASSESSMENT Y EAR, APPEAL, CAN BE FILED IN RESPECT OF SUCH ASSESSMENT YEAR OR YEARS IN WHICH THE TAX EFFECT IN RESPECT OF THE DISPUTED ISSUES EX CEEDS THE MONETARY LIMIT SPECIFIED IN PARA 3. NO APPEAL SHALL BE FILED IN RESPECT OF AN ASSESSMENT YEAR OR YEARS IN WHICH THE TAX EFFECT IS LESS THAN THE MONETARY LIMIT SPECIFIED IN PARA 3. I N OTHER WORDS, HENCEFORTH, APPEALS CAN BE FILED ONLY WITH REFERENC E TO THE TAX EFFECT IN THE RELEVANT ASSESSMENT YEAR. HOWEVER, IN CASE OF A COMPOSITE ORDER OF ANY HIGH COURT OR APPELLATE AUTH ORITY, WHICH INVOLVES MORE THAN ONE ASSESSMENT YEAR AND COMMON I SSUES IN MORE THAN ONE ASSESSMENT YEAR, APPEAL SHALL BE FILE D IN RESPECT OF ALL SUCH ASSESSMENT YEARS EVEN IF THE TAX EFFEC T IS LESS THAN THE PRESCRIBED MONETARY LIMITS IN ANY OF THE YEAR(S ), IF IT IS DECIDED TO FILE APPEAL IN RESPECT OF THE YEAR(S) IN WHICH TAX EFFECT EXCEEDS THE MONETARY LIMIT PRESCRIBED. IN CASE WHER E A ITA NO.1692/AHD/2015 AND 166 OTHERS ASST.YEAR 2011-12 [AND 14 COS BY DIFFERENT ASSESSEES] ITO VS. SHALIBHADRA SPECIALITY CHEM INDUSTRIES & O THERS - 4 - COMPOSITE ORDER/ JUDGEMENT INVOLVES MORE THAN ONE A SSESSEE, EACH ASSESSEE SHALL BE DEALT WITH SEPARATELY. 2. IN VIEW OF THE ABOVE CBDT CIRCULAR, THESE APPEA LS ARE NOT MAINTAINABLE BEFORE THIS TRIBUNAL SINCE THE TAX EF FECT IS LESS THAN THE PRESCRIBED LIMIT RUPEES TEN LACS. 3. NONE APPEARED ON BEHALF OF ASSESSEES. THE LD.S R.DR HAS CONCEDED THE FACT OF ABOVEMENTIONED CIRCULAR. HOWEVER, HE S UBMITS THAT, IN CASE, IF IT IS NOTICED SUBSEQUENTLY THESE APPEALS FALL UN DER THE EXEMPTIONS OF ANY CLAUSE OF THE AFORESAID CIRCULAR, A LIBERTY BE GRANTED TO REVENUE FOR APPROACHING THIS TRIBUNAL FOR SEEKING RECALLING OF THE ORDER. 4. WE HAVE HEARD THE LD.SR.DR, PERUSED THE MATERIAL AVAILABLE ON RECORD AND GONE THROUGH THE ORDERS OF THE AUTHORITI ES BELOW. SINCE ADMITTEDLY THE TAX EFFECT IN ALL THESE APPEALS IS L ESS THAN THE PRESCRIBED LIMIT, THEREFORE THESE APPEALS ARE DISMISSED AS NOT MAINTAINABLE. HOWEVER, IT IS CLARIFIED THAT IN CASE, THE REVENUE FINDS THAT ANY OF THE APPEALS FALL WITHIN THE EXCEPTIONAL CLAUSE OR IF TH ERE IS ANY ARITHMETICAL ERROR IN COMPUTING THE TAX EFFECT, THE REVENUE WOUL D BE AT LIBERTY TO FILE APPROPRIATE APPLICATION FOR RECALLING THE TRIBUNAL S ORDER. ITA NO.1692/AHD/2015 AND 166 OTHERS ASST.YEAR 2011-12 [AND 14 COS BY DIFFERENT ASSESSEES] ITO VS. SHALIBHADRA SPECIALITY CHEM INDUSTRIES & O THERS - 5 - 4.1. SO FAR AS THE CROSS-OBJECTIONS (AS PER LIST AT TACHED) FILED BY THE DIFFERENT ASSESSEES ARE CONCERNED, SINCE THESE ARE IN SUPPORT OF IMPUGNED ORDER, THE SAME HAVE BECOME INFRUCTUOUS AND, ACCORD INGLY, DISMISSED AS INFRUCTUOUS. 4.2. UNDER THE IDENTICAL FACTS AND CIRCUMSTANCES, T HE COORDINATE BENCH (ITAT A-1 BENCH AHMEDABAD IN ITA NO.302/AHD/2014 FOR AY 1994- 95 AND TWO-FIFTY OTHERS (AND 7 COS) IN THE CASE OF DY.CIT VS. SOMA TEXTILES & INDUSTRIES LTD. AND OTHERS VIDE ORDER D ATED 15/12/2015 HAS ALSO DISMISSED THE SIMILAR APPEALS. THEREFORE, TAK ING A CONSISTENT VIEW, WE HEREBY DISMISS ALL THE APPEALS OF THE REVENUE AN D ALL THE CROSS- OBJECTIONS FILED BY THE ASSESSEES ARE DISMISSED IN LIMINE . 5. IN THE RESULT, ALL THE 167 APPEALS AS ALSO ALL T HE 14 CROSS- OBJECTIONS ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON, THE WEDNESDA Y, DAY OF 16 TH DECEMBER, 2015 AT AHMEDABAD. SD/- SD/- ( ) ( ) ( MANISH BORAD ) ( KUL BHARAT ) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD; DATED 16/ 12 /2015 3-.., *.../ T.C. NAIR, SR. PS ITA NO.1692/AHD/2015 AND 166 OTHERS ASST.YEAR 2011-12 [AND 14 COS BY DIFFERENT ASSESSEES] ITO VS. SHALIBHADRA SPECIALITY CHEM INDUSTRIES & O THERS - 6 - !'#$%&%# / COPY OF THE ORDER FORWARDED TO : 1. $' / THE APPELLANT 2. ()$' / THE RESPONDENT. 3. 45 6 / CONCERNED CIT 4. 6 ( ) / THE CIT(A)-CONCERNED 5. 7*8 (45 , - 45/ , / DR, ITAT, AHMEDABAD 6. 8:; <+ / GUARD FILE. / BY ORDER, )7 ( //TRUE COPY// / ( DY./ASSTT.REGISTRAR) , / ITAT, AHMEDABAD 1. DATE OF DICTATION .. 16.12.15 (DICTATION-PAD 6 -PAGES ATTACHED AT THE END OF THIS FILE) 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER ..16.12.15 3. OTHER MEMBER... 4. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.P. S./P.S.. 5. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING MEMBER FOR PRONOUNCEMENT 6. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR.P .S./P.S.16.12.15 7. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 16.12.15 8. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK ... 9. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT RE GISTRAR FOR SIGNATURE ON THE ORDER.. 10. DATE OF DESPATCH OF THE ORDER SR. NO. ITA NO./CO NO. ASSTT. YEAR NAME OF APPELLANT NAME OF RESPONDENT PAN REMARKS 1 1692/AHD/2015 2011-12 ITO, WD-11(4), AHMEDABAD SHALIBHADRA SPECIALITY CHEM INDUSTRIES, AMEDABAD ABOFS 0827N 2 1100/AHD/2015 2006-07 ITO, WARD-4, VALSAD SHRI SHASHWAT J.KOTHARI, VALSAD ANAPK 8842K 3 2315/AHD/2015 2010-11 ITO, WARD-10(4), NOW WD- 5(2)(4), AHMEDABAD SNEHAL G.SHAH,AHMEDABAD AHZPS0623F 4 2907/AHD/2015 2010-11 ITO, WARD-1(3)(5), AHMEDABAD SHRI SANJIV D.SHAH ADGPS 0244P 5 3213/AHD/2015 2007-08 ACIT, CIR-5, AHMEDABAD NIRMA CHEMICALS WORKS PVT.LTD., AHMEDABAD AAACN 5353L 6 3209/AHD/2015 2009-10 ACIT CIRCLE-5, AHMEDABAD OSWAL EXTRUSION LTD., AHMEDABAD AAACO 7290H 7 3219/AHD/2015 2011-12 ACIT, CIR-1(1)(2), SURAT JAY BHARAT DYEING & PRINTING MILLS P.LTD., SURAT AAACJ7428C 8 3132/AHD/2015 2011-12 ITO, WARD-1(1), AHMEDABAD ARCHIT ORGANOSYS LTD., AHMEDABAD AADCS 0475M 9 3137/AHD/2015 2008-09 DCIT, CIR-1(1)(1), AHMEDABAD ADANI LOGISTICS LTD., (FORMERLY KNOWN AS INLAND CONWARE PVT.LTD.), AHMEDABAD AABCI 4157J 10 3142/AHD/2015 2012-13 ITO, WARD-4(2) (5), AHMEDABAD SMT.YAMINIBEN CHIMANBHAI PATEL, AHMEDABAD AITPP 2751Q 11 2318/AHD/2015----- 2008-09 ITO, WARD-10(2), NOW WARD- 5(2)(5), AHMEDABAD KETAN S.MORAKHIYA, AHMEDABAD ABHPM 9153A 12 1288/AHD/2015 2011-12 ITO, WD-1(4), SURAT CHOGAME HOTELS PVT.LTD, SURAT AAACC9547M 13 1279/AHD/2015 2011-02 ACIT, CIR-6, SURAT LASER MARK, SURAT AAAFL9390C 14 1276/AHD/2015 2010-11 ITO, WD-2(2)(1), SURAT SHRI BABUBHAI K.PATEL, SURAT AFLPP 5314E 15 1632/AHD/2015 2008-09 ITO, WARD-6(2), AHMEDABAD JYOTIBEN A.PATEL, AHMEDABAD AITPP 2738B 16 1633/AHD/2015 2010-11 ITO, WARD-6(2), AHMEDABAD JYOTIBEN A.PATEL, AHMEDABAD AITPP 2738B 17 1709/AHD/2015 2006-07 DCIT, AHMEDABAD TECEE INVESTMENTS, AHMEDABAD AABFT 8706F 18 2099/AHD/2015 2010-11 ITO, WD-1(1)(3), AHMEDABAD CADICA CONSTRUCTIONS & IMPEX PVT.LTD., AHMEDABAD AAACCC3428P 19 991/AHD/2015 2005-06 DCIT, CIR-4, AHMEDABAD GUJ.STATE FINANCIAL SERVICES LTD., AHMEDABAD AAACG 5581B 20 2068/AHD/2013 2007-08 ITO, WARD-12(13), AHMEDABAD VIPUL HASMUKHBHAI DAVE, AHMEDABAD AISPD 3518L IN THE INCOME TAX APPELLATE TRIBUNAL, AHMEDABAD BENCHES, AHMEDABAD (ANNEXURE-1) PAGE 1 OF 9 SR. NO. ITA NO./CO NO. ASSTT. YEAR NAME OF APPELLANT NAME OF RESPONDENT PAN REMARKS IN THE INCOME TAX APPELLATE TRIBUNAL, AHMEDABAD BENCHES, AHMEDABAD (ANNEXURE-1) 21 2374/AHD/2013 2010-11 DCIT, CIR-1, AHMEDABAD M/S.AROR INTERNATIONAL PVT.LTD., AHMEDABAD AAECA 1210B 22 2188/AHD/2013 2010-11 ITO, WD-2, ANAND ANAND CATHOLIC CO-OP.CREDIT SOC.LTD., ANAND AAAAA 5138Q 23 2164/AHD/2013 2010-11 ITO WARD-8(1), AHMEDABAD NAMITABEN VIRENDRABHAI SHAH, AHEDABAD AINPS 3851 L 24 2189/AHD/2013 2010-11 ITO, WARD-2, ANAND HADUD CO-OP.CREDIT SOCIETY LTD., ANAND AAAAT5337L 25 2257/AHD/2013 2006-07 ITO, WARD-2(3),BARODA SMT.KAMLABEN BADILAL DEWASI, BARODA AALPD 8886C 26 2100/AHD/2013 2007-08 ITO, WARD-4, PALANPUR ARASURI ASSOCIATES, GANDHINAGAR AAKFA 9989J 27 2051/AHD/2013 2009-10 ACIT, CIRCLE-10, AHMEDABAD BHAVESH R.PRADHAN, AHMEDABAD ACVPP2725N 28 2039/AHD/2013 2010-11 ACIT, RANGE-5, AHMEDABAD NANDAN EXIM LTD., AHMEDABAD AAACN 5327L 29 2167/AHD/2013 2009-10 DCIT (OSD), CIR-8, AHMEDABAD TARUN COMPOSITES PVT.LTD., AHMEDABAD AAACT 7644J 30 1763/AHD/2013 2008-09 ACIT, VAPI CIRCLE, VAPI NADKARNI HOSPITAL & TEST TUBE BABY, PARDI AACFN 3118Q 31 1848/AHD/2013 2009-10 ITO, WARD-6(2), SURAT JIGNESHBHAI N.PATEL,D SURAT AOMPP 0571M 32 2049/AHD/2013 2009-10 ITO, WARD-7(2), SURAT GAUTAM KUMAR SUBHASHCHAND BHANSALI, SURAT AJSPB 5305N 33 ITSS 261/AHD/2013 2010-11 DCIT, CENT.CIR-3, SURAT R.A.SHAIKH PAPER MILLS P.LTD.D, VAPI AABCR 1454K 34 1801/AHD/2013 2004-05 ITO, WARD-2(4), BARODA PRAKASH BUILDERS, BARODA AAHFM 5601M 35 2027/AHD/2013 2008-09 DCIT(OSD) CIRCLE-8, AHMEDABAD VAGHANI TECHNO BUILD LTD., AHMEDABAD AAACD 7725J 36 2099/AHD/2013 2009-10 ACIT, BK CIRCLE, PALANPUR CHHAPI NAGARIK SAHAKARI BANK LTD., BANASKANTHA AAATN 1395F 37 1896/AHD/2013 2008-09 ITO, WARD-4(4), BARODA TONIRA PHARMA LTD., BARODA AABCT 0638F 38 1899/AHD/2013 2009-10 ACIT, BK CIRCLE,D PALANPUR SHRI MANOJKUMAR BABULAL AGRAWAL, PALANPUR AACHA 5547 E 39 1900/AHD/2013 2006-07 ACIT, BK CIRCLE, PALANPUR SEVANTILAL RAVACHAND SANGHVI, DEESA AFOPS 0071 C 40 2395/AHD/2013 2010-11 DCIT, CIRCLE-4, AHMEDABAD GLOBE ECOLOGISTICS LTD., AHMEDABAD AA ACG 3938J 41 ITSS 349/AHD/2013 2010-11 ACIT (OSD), CIR-9, AHMEDABAD SMT.VIRBALABEN N.PARIKH, AHMEDABAD AABPZ 7758 H PAGE 2 OF 9 SR. NO. ITA NO./CO NO. ASSTT. YEAR NAME OF APPELLANT NAME OF RESPONDENT PAN REMARKS IN THE INCOME TAX APPELLATE TRIBUNAL, AHMEDABAD BENCHES, AHMEDABAD (ANNEXURE-1) 42 1544/AHD/2014 2008-09 ITO, WARD-9 (2), AHMEDABAD MADHAV CONSTRUCTION, AHMEDABAD AANFM 8341D 43 2302/AHD/2013 2009-10 ITO, WARD-10(4), AHMEDABAD SHRI RAJNIKANT CHANDULAL JARIWALA, AHMEDABAD ACDPJ 8677 K 44 2226/AHD/2013 2009-10 ITO, WARD-6(3), SURAT PRAMOD SOMABHAI PATEL, SURAT AOWPP 7879L 45 2227/AHD/2013 2010-11 DCIT, CENT.CIR-3, AHMEDABAD PATEL ISHWARBHAI SOMABHAI & CO., AHMEDABAD AAKFP 6988N 46 2228/AHD/2013 2010-11 DCIT, CENT.CIRCLE-1(2),AHMEDABAD PATEL DINESHKUMAR DASHRATBHAI & CO., SURAT AAKFP 5255C 47 2222/AHD/2013 2009-10 ITO, SK WARD-1, HIMATNAGAR ARUNKUMAR VINODKUMAR PATEL, SABARKANTHA AFSPP 8939 E 48 2213/AHD/2013 2006-07 DCIT, TDS CIRCLE, AHMEDABAD NIRMA LTD., AHMEDABAD AAACN 5350K 49 2311/AHD/2013 2004-05 ITO, SUAT SHRI JAYANTIBHI VASHRAMBHAI LAKHANI (HUF), SURAT AABHJ 2870G 50 1596/AHD/2013 2009-10 ITO, WARD-5(1), BARODA THE GOVT.SERVANTS CO-OP.CREDIT SOCIETY LTD., BARODA AABAT 5146 J 51 1595/AHD/2013 2009-10 ITO, WARD-5(1), BARODA SHRI SAMIR USMANGANI SHAIKH, BARODA AVEPS 4689 L 52 1627/AHD/2013 2001-02 DCIT (OSD), RANGE-1, AHMEDABAD DYNAMIC INDUSTRIES LTD., AHMEDABAD AAACD 9872E 53 1619/AHD/2013 2009-10 ITO, VAPI WARD-3, VAPI SUBH PAPER PRODUCTS,D SILVASSA AAYFS 0019H 54 1620/AHD/2013 2009-10 ACIT, VAPI CIRCLE,D VAPI BHAGAT TEXTILES ENGINEERS, DADRA & NAGAR HAVELI AAFFB 8401R 55 1628/AHD/2013 2008-09 DCIT (OSD), RANGE-1, AHMEDABAD CHIRIPAL INDUSTRIES LTD.D, AHMEDABAD AAACC 8513B 56 1578/AHD/2013 2005-06 ITO, WARD-7(3), AHMEDABAD YOGESH VADILAL SHAH, AHMEDABAD AHWPS 2009N 57 1540/AHD/2013 2004-05 ITO, WARD-4(2), AHMEDABAD KRUTI ORGANIZERS PVT.LTD., AHMEDABAD AABCK 9339C 58 1664/AHD/2013 2004-05 DCIT, CEN.CIRCLE-2(3),D AHMEDABAD KANDLA EXPORT CORPORATION, GANDHIDHAM AACFK 1906F 59 1655/AHD/2013 2008-09 ITO, WARD-4(3), BARODA SAMEER LINKAGES (EXPORTS)PVT.LTD., BARODA AAECS 9430M 60 1961/AHD/2013 2009-10 ITO, WARD-8(1), AHMEDABAD AKIL DAWODBHAI GANDHI, AHMEDABAD ABKPG 1277A 61 1958/AHD/2013 2009-10 DCIT (OSD), CIRCLE-8, AHMEDABAD TORQUE AUTOMOTIVE PVT.LTD., AHMEDABAD AACCT 6528R PAGE 3 OF 9 SR. NO. ITA NO./CO NO. ASSTT. YEAR NAME OF APPELLANT NAME OF RESPONDENT PAN REMARKS IN THE INCOME TAX APPELLATE TRIBUNAL, AHMEDABAD BENCHES, AHMEDABAD (ANNEXURE-1) 62 1938/AHD/2013 2006-07 DCIT, CIRCLE-4, AHMEDABAD FAIRDEAL SUPPLIERS LTD., AHMEDABAD AAACF 2878C 63 ITSS 309/AHD/2013 2010-11 ITO, WARD-6(5), AHMEDABAD SHRI BHIKHABHAI K.PATEL, AHMEDABAD AGWPP 3929M 64 2115/AHD/2013 2010-11 DCIT CIRCLE-14, AHMEDABAD SHRI KRISHNAN G.IYER, AHMEDABAD AAFPI 8791R 65 1668/AHDD/2013 2004-05 ITO, WARD-2(2), SURAT SHRI MUKESH BASUDEO KOKRA, SURAT ACFPK 2372J 66 1511/AHD/2013 2010-11 DCIT, CENTRAL CIR-2(2), AHMEDABAD SHRI PANKAJKUMAR G.GANDHI,AHMEDABAD ABCPG 5176G 67 1509/AHD/2013 2008-09 DCIT, CENTRAL CIRCLE-2(2), AHMEDABAD SHRI GYANCHAND GANDHI, AHMEDABAD AABFPG 4752R 68 1564/AHD/2013 2009-10 ITO , WAD-6(4), AHMEDABAD KAILASH ISPAT, AHMEDABAD AAHFK 3383M 69 1524/AHD/2013 2009-10 ACIT, VAPI CIRCLE, VAPI SONA INTER-CHEM PVT.LTD., VAPI AADCS4426Q 70 1688/AHD/2013 2008-09 ITO, WARD-9(4), AHMEDABAD SHRI RAJENDRAKUMAR BHURARAM CHAUDHARY, AHMEDABAD AEUPC 3809H 71 1721/AHD/2013 2002-03 ITO, WARD-1, NADIAD HARIKRISHNA TIMBERS, NADIAD AAGFS 1647 H 72 1518/AHD/2013 2009-10 ITO, WARD-6(1), SURAT SHREE ASHVINBHAI JERAMBHAI PATEL, SURAT AKNPP 1036A 73 1643/AHD/2013 2005-06 ITO, VAPI WARD-2, VAPI KETAN MANSUKHLAL SHAH (HUF), VAPI AAMHS 6187A 74 1644/AHD/2013 2008-09 ITO , VAPI WARD-2, VAPI NIRAV RAJENDRABHAI SHAH, VAPI AZCPS 4784L 75 1652/AHD/2013 2008-09 ITO, VAPI WARD-4, NANI DAMAN SMT.DROPADIBEN DAHYABHAI PATEL NANI DAMAN ACCPP 2552L 76 1648/AHD/2013 2007-08 ITO, WARD-9(3), SURAT NEW GUJARAT PLASTICS, SURAT AACFN 0838R 77 1649/AHD/2013 2007-08 ITO, VAPI WARD-1, VAPI ARIHANT ENTERPRISE, VAPI AAKFA8386P 78 1998/AHD/2013 2010-11 ACIT NAVSARI CIRCLE, NAVSAI KERSI HOMI TANGRI, NAVSARI AARPT 2762P 79 2096/AHD/2013 2009-10 ITO, VAPI WARD-2, VAPI JALARAM DEVELOPERS, SILVASSA, D&N.H. AADFJ 0267D 80 2098/AHD/2013 2007-08 ACIT, BK CIRCLE, PALANPUR THE SHRI CO-OPERATIVE HOUSING SOCIETY LTD., DEESA AAHAS 2565C 81 1384/AHD/2013 2009-10 ACIT (OSD), CIRCLE-10, AHMEDABAD SONABEN JAYESH PARIKH, AHMEDABAD ABHPP 4070B 82 1984/AHD/2013 2006-07 ACIT, CIRCLE-1, SURAT ALTRET KPERFORMANCE CHEMICALS, SURAT AAECA 7918E 83 2500/AHD/2013 2004-05 ACIT, CIRCLE-2, MAJURAGATE, SURAT SHRI KISHORKUMAR P.MASHRUWALA, SURAT ABDPM 3305Q PAGE 4 OF 9 SR. NO. ITA NO./CO NO. ASSTT. YEAR NAME OF APPELLANT NAME OF RESPONDENT PAN REMARKS IN THE INCOME TAX APPELLATE TRIBUNAL, AHMEDABAD BENCHES, AHMEDABAD (ANNEXURE-1) 84 2501/AHD/2013 2005-06 ACIT, CIRCLE-2, MAJURAGATE, SURAT SHRI KISHORKUMAR P.MASHRUWALA, SURAT ABDPM 3305Q 85 2502/AHD/2013 2006-07 ACIT, CIRCLE-2, MAJURAGATE, SURAT SHRI KISHORKUMAR P.MASHRUWALA, SURAT ABDPM 3305Q 86 2503/AHD/2013 2007-08 ACIT, CIRCLE-2, MAJURAGATE, SURAT SHRI KISHORKUMAR P.MASHRUWALA, SURAT ABDPM 3305Q 87 2362/AHD/2013 2004-05 ITO, SABARKANTHA WARD-3, HIMATNAGAR SIGMA CERAMICS, SABARKANTHA-383 001 AAHFS 7098F 88 2363/AHD/2013 2005-06 ITO, SABARKANTHA WARD-3, HIMATNAGAR SIGMA CERAMICS, SABARKANTHA-383 001 AAHFS 7098F 89 1593/AHD/2013 2008-09 DCIT, CIRCLE-1, AHMEDABAD ANIL TEHNOPLUS LTD., AHMEDABAD AABCR 0231L 90 1592/AHD/2013 2008-09 DCIT, CIRCLE-1, AHMEDABAD SANDEEP PRAVINBHAI ENGINEER, AHMEDABAD AABPE 1175D 91 1458/AHD/2013 2009-10 ACIT, NAVSARI CIRCLE, NAVSARI PROPYLON PRODUCTS, NAVSARI AADFP 1712B 92 1459/AHD/2013 2009-10 ACIT, NAVSARI CIRCLE, NAVSARI NARANLALA PVT.LTD., NAVSARI AAACN 7719C 93 1365/AHD/2013 2008-09 ACIT, BHRUCH CIRCLE, BHARUCH MUKESH NARBHERAM SHROFF, ANKLESHWAR, DIST.BHARUCH-393 002 AADFM 1215E 94 1359/AHD/2013 2005-06 DCIT, CIRCLE-4, AHMEDABAD INDIA GELATINE & CHEMICALS LTD., AHMEDABAD AAACI 3673F 95 1366/AHD/2013--- 2005-06 ACIT, BHARUCH CIRCLE, BHARUCH MAGANBHAI NANUBHAI DUDHAT, BHARUCH ACHPD 6111C 96 1364/AHD/2013 2009-10 ACIT, BHARUCH CIRCLE,D BHARUCH K.PATEL INTERNTIONAL, BHARUCH AACFK 7262Q 97 1007/AHD/2013 2008-09 DCIT (OSD)-I, CIRCLE-4, AHMEDABAD BABUBHAI SOMABHAI PATEL, THALTEJ, AHMEDABAD ACRPP 7594B 98 1265/AHD/2013 2005-06 ITO, WARD-5(3), SURAT SHRI NIRAV VASANTLAL DORIWALA (HUF) AADHN 7451D 99 1261/AHD/2013 2009-10 ITO, WARD-5(4), SURAT SHREEJI DEVELOPERS, SURAT AAYFS 4640L 100 1840/AHD/2013 2009-10 ITO, WARD-1(1), BHAVNAGAR SHRI DIGPALSINH D.RANA, BHAVNAGAR- 364290 ABUPR 7310P 101 1783/AHD/2013 2009-10 ITO, WARD-3(2), BARODA TIRUPATI DEVELOPERS, BARODA AAEFT 4424H 102 3441/AHD/2014 2006-07 ACIT, BK CIRCLE, PALANPUR RAJSURI PROTEINS PVT.LTD., PALANPUR AAACR 7462G 103 3225/AHD/2014 2011-12 ACIT, CIR-5(2), AHMEDBAD NEW NANDISEEDS CORPORATION, AHMEDABAD AAAFN 7860P 104 1723/AHD/2013 2009-10 ACIT, CIRCLE-4, SURAT SEYMORE PRINTS PVT.LTD., SURAT AAICS 0768E PAGE 5 OF 9 SR. NO. ITA NO./CO NO. ASSTT. YEAR NAME OF APPELLANT NAME OF RESPONDENT PAN REMARKS IN THE INCOME TAX APPELLATE TRIBUNAL, AHMEDABAD BENCHES, AHMEDABAD (ANNEXURE-1) 105 1726/AHD/2013 2002-03 ACIT CIRCLE-4, SURAT SHANTA SIZEWELL PVT.LTD., UMARWADA, SURAT- 395 010 AADCS 3057P 106 1722/AHD/2013 2009-10 ACIT, CIRCLE-4, SURAT VENKATESHWAR FILAMENTS PVT.LTD., SURAT AAACV 8082A 107 3426/AHD/2014 2010-11 ITO, BARODA SHREE BRAHMKSHATRIYA KNYA KELVANI MANDAL, VADODARA AABTS 2308G 108 3414/AHD/2014 2010-11 ACIT, NAVSARI CIRCLE, NAVSARI KHAND UDHYOG KARAMCHARI SAHKARI MANDALI LTD., NAVSARI-396 360 AAAAK 4332J 109 3219/AHD/2014 2008-09 ITO, WARD-2, ANAND SHRI BHAVESH A.PATEL, ANAND AJJPP 7838F 110 3408/AHD/2014 2007-08 VIMLABEN G.PATEL, BARODA ITO, WARD-5(4), BARODA AMYPP 0460B 111 1429/AHD/2013 2009-10 DCIT, CIRCLE-10, AHMEDABAD SHRI GAUARANG N.SHAH, AHMEDABAD AMJPS 7078K 112 1430/AHD/2013 2009-10 DCIT, CIRCLE-10, AHMEDABAD SHRI MAHENDRA R.VERMA, AHMEDABAD AAKPV 9144N 113 1735/AHD/2013 2009-10 ITO, WD-3(2), BARODA SHYAM DEVELOPERS, BARODA ABDFS 8627D 114 1552/AHD/2013 2004-05 DCIT, CIRCLE-3, AHMEDABAD STATION FINSTOCK PVT.LTD., DAHMEDABAD AAFCS 7281A 115 2347/AHD/2013 2006-07 ITO, WD-2(1), SURAT SHRI RAMESHKUMAR M.SHARDA, SURAT-395 002 ABNPS 7012C 116 2348/AHD/2013 2008-09 ACIT, CIR-2, SURAT SHRI RAMNIWAS RAMJIVAN KASAT, SURAT AEBPK 0877L 117 2351/AHD/2013 2005-06 ACIT, CIR-2, SURAT SHRI RAKESH O.AGARWAL, SURAT AAQPA 4811P 118 2349/AHD/2013 2003-04 ACIT, CIR-2, SURAT SHRI RAKESH O.AGARWAL, SURAT AAQPA 4811P 119 2364/AHD/2013 2004-05 ACIT, SK CIRCLE, SK SPENTA CERA TILES PVT.LTD., HIMATNAGAR AABCS 5605H 120 2510/AHD/2013 2003-04 ITO, WARD-2(1), SURAT RAMESH KUMAR M.SHARDA, SURAT ABNPS 7012C 121 2513/AHD/2013 2010-11 ITO, WARD-5(1), BARODA APPOLLO TYRES EMPLOYEES MULTIPURPOSE CONSUMER CO-OPERATIVE CREDIT SOCIETY LTD., VADODARA AAAAA2305H 122 2514/AHD/2013 2010-11 ITO, WARD-5(1), BARODA SHREE SHRAMJIVI NAGRIK SAHAKARI MANDALI LTD., BARODA AAAAS 1934L 123 2512/AHD/2013 2008-09 DCIT, CIRCLE-6, AHMEDABAD SHRI NARENDRAKUMAR S.PATEL, AHMEDABAD ACDPP 6122H 124 2515/AHD/2013 2010-11 ITO, WARD-5(1), BARODA RAILWAYMENS CO-OP.CREDIT SO.LTD., BARODA AABTR 1480Q 125 2506/AHD/2013 2008-09 ACIT, CIRCLE-2, SURAT RAKESH O.AGARWAL, SURAT AAQPA 4811P PAGE 6 OF 9 SR. NO. ITA NO./CO NO. ASSTT. YEAR NAME OF APPELLANT NAME OF RESPONDENT PAN REMARKS IN THE INCOME TAX APPELLATE TRIBUNAL, AHMEDABAD BENCHES, AHMEDABAD (ANNEXURE-1) 126 2628/AHD/2013 2008-09 DCIT, CIRCLE-3, SURAT FATIMA ABDUL HUSSAIN GANDHI, SURAT ABDPG 4634J 127 1797/AHD/2013 2008-09 ACIT, CIRCLE-2(2), BARODA SHRI SANJAYKUMAR V.PATEL, BARODA AKGPP 1433 G 128 1922/AHD/2013 2005-06 ITO, WARD-9(1), AHMEDABAD SHRE VINAYAK CONSTRUCTION CO., AHMEDABAD AAYFS 2631M 129 1921/AHD/2013 2005-06 ITO, WARD-9(1), AHMEDABAD VISHL CONSTRUCTION, AHMEDABAD AAEFV 9476H 130 1635/AHD/2013 2008-09 DCIT, CIRCLE-4, AHMEDABAD GSL NOVA PETROCHEMICALS LTD., AHMEDABAD AACN5419K 131 1654/AHD/2013 2004-05 ACIT, CIR-4, BARODA SHRI SHAILESH D.PATEL, BARODA ACQPP7076D 132 1757/AHD/2013 2003-04 ACIT, CIRCLE-4, SURAT SHANTA SIZEWELLD PVT.LTD., SURAT-395010 AADCS 3057P 133 1881/AHD/2013 2008-09 ITO, WARD-9(4), AHMEDABAD SHRI KAUSHIK S.JAIN, AHMEDABAD ABBPJ 6710G 134 1990/AHD/2013 2009-10 DCIT, BK CIRCLE, PALANPUR ACCURA BIKES PVT.LTD., DEHRADUN AAMFA 7121Q 135 1992/AHD/2013 2009-10 ITO, WARD-3(2), BARODA SHIV ENTERPRISES, BARODA ABKFS 7300Q 136 1898/AHD/2013 2009-10 ACIT, BK CIRCLE, PALANPUR PIYUSH VASUDEV AGARWAL, DEESA ADYPA 3176E 137 1897/AHD/2013 2009-10 ACIT, BK CIRCLE, PALANPUR VASUDEV KEDARMAL AGRAWAL, DEESA ABKPA 0593K 138 1884/AHD/2013 2009-10 DCIT, CIRCLE-8, AHMEDABAD SEASONS HOTEL PVT.LTD., AHMEDABAD AAFCS 7065K 139 1307/AHD/2013 2008-09 ITO, WD-9(1), AHMEDABAD SHRI RAMESHBHAI NAGJIBHAI SAVALIA AGVPS 0380C 140 1310/AHD/2013 2009-10 ITO, HIMATNAGAR SHRI VINODKUMAR B.PATEL, HIMATNAGAR AHSPP 6428N 141 1328/AHD/2013 2008-09 ACIT, TDS CIRCLE, BARODA POWER BUILD LIMITED, V.V.NAGAR AABCP 2494K 142 1339/AHD/2013 2008-09 ITO, WARD-9(4), AHMEDABAD SHRI RAKESHBHAI GOVINDBHAI PATEL, AHMEDABAD AASPP 5808R ITA NO./CO NO. 143 1278/AHD/2015 & 2010-11 DCIT, CIR-5, SURAT NANDKISHORE GATTANI, SURAT ACPPG 9875L 144 CO 118/AHD/2015 (IN ITA 1278/AHD/2015) 2010-11 NANDKISHORE GATTANI, SURAT ACIT, CIR-5, SURAT ACPPG 9875L 145 1696/AHD/2015 & 2011-12 ACIT (OSD), CIR-9, AHMEDABAD RASHMIBEN S.PATEL, AHMEDABAD AHPPP 4795F 146 CO 138/AHD/2015 (IN ITA 1696/AHD/2015) 2011-12 RASHMIBEN S.PATEL, AHMEDABAD ACIT (OSD), CIR-9, AHMEDABAD AHPPP 4795F 147 1253/AHD/2015 & 2010-11 DCIT, CIR-1(1), VADODARA COLLABERA TECHNOLIGIES PVT.LTD., VADODARA AACCM 4351R 148 CO 104/AHD/2015(IN ITA 1253/AHD/15)----- 2010-11 COLLABERA TECHNOLGIES PVT.LTD., VADODARA DCIT, CIR-1(1), BARODA AACCM 4351R PAGE 7 OF 9 SR. NO. ITA NO./CO NO. ASSTT. YEAR NAME OF APPELLANT NAME OF RESPONDENT PAN REMARKS IN THE INCOME TAX APPELLATE TRIBUNAL, AHMEDABAD BENCHES, AHMEDABAD (ANNEXURE-1) 149 2377/AHD/2013 & 2008-09 ITO, WARD-8(1), AHMEDABAD TEJ ORGANISERS PVT.LTD., AHMEDABAD AACCT5993Q 150 CO 50/AHD/2014 2008-09 TEJ ORGANISERS PVT.LTD., AHMEDABAD ITO, WD-8(1), AHMEDABAD AACCT 5993Q 151 2085/AHD/2014 & 2006-07 ITO, WARD-3(1), AHMEDABAD SMT.SULOCHANABEN PRAVIN SHAREDALAL, AHMEDABAD AQBPS 3167K 152 30/AHD/2014 (IN ITA 2085/AHD/2014) 2006-07 SMT.SULOCHANABEN PRAVIN SHAREDALAL, AHMEDABAD ITO, WARD-3(1), AHMEDABAD AQBPS 3167K 153 2436/AHD/2013 & 2008-09 ACIT, CIR-4, BARODA MET HET ENGINEERS PVT.LTD., BARORDA AABCM3871D 154 CO 57/AHD/2014 (IN ITA 2436/AHD/13) 2008-09 MET HET ENGINEERS PVT.LTD., BARORDA ACIT, CIR-4, BARODA AABCM3871D 155 2009/AHD/2013 & 2009-10 ITO, WARD-6(2), AHMEDABAD HITECH INFOSOFT AHMEDABAD AADF 7142M 156 CO 14/AHD/2014 (IN ITA NO.2009/AHD/2013) 2009-10 HITECH INFOSOFT AHMEDABAD ITO WARD-6(2), AHMEDABAD AADFH 7142 M 157 2376/AHD/2013 & 2010-11 DCIT, CIR-1, AHMEDABAD ANJANI SYNTHETICS LTD., AHMEDBAD AABCA 2789E 158 CO 45/AHD/2014 (IN ITA 2376/AHD/2013) 2010-11 ANJANI SYNTHETICS LTD., AHMEDABAD DCIT, CIRCLE-1, AHMEDABAD AABCA 2789E 159 2244/AHD/2013 & 2010-11 ITO, WARD-3, NADIAD THE MAHALAXMI CREDIT CO-OP.SOCIETY LTD.,D KHEDA AAAAT 4311Q 160 CO 64/AHD/2014 (IN ITA 2244/AHD/2013) 2010-11 THE MAHALAXMI CREDIT CO- OP.SOCIETY LTD.,D KHEDA ITO, WARD-3, NADIAD AAAAT 4311Q 161 1567/AHD/2013 & 2009-10 DCIT CIRCLE-2, AHMEDABAD ABDULHAQ .S. IRAKI, AHMEDABAD AAFPI 5495L 162 1568/AHD/2013 & 2009-10 DCIT, CIRCLE-2, AHMEDABAD INAMULHAQ S.IRAKI, AHMEDABAD AABPI 3662D 163 1585/AHD/2013 & 2009-10 DCIT, CIRCLE-8, AHMEDABAD URMIN PRODUCTS PVT.LTD., AHMEDABAD AAACU 4489Q 164 1954/AHD/2013 & 2007-08 ITO, WARD-7(4), AHMEDABAD NIPA SIMIT SHAH, AHMEDABAD ACLPS 2655Q 165 CO11/AHD/2014 (IN ITA 1954/AHD/2013) 2007-08 NIPA SIMIT SHAH, AHMEDABAD ITO, WARD-7(4), AHMEDABAD ACLPS 2655Q 166 1908/AHD/2013 & 2010-011 ITO, WARD-8(4), AHMEDBAD VEPAR PVT.LTD., AHMEDABAD AAACV 3821F 167 CO 218/AHD/2013 (IN ITA 1908/AHD/2013) 2010-11 VEPAR PVT.LTD., AHMEDABAD ITO, WARD-8(4), AHMEDBAD AAACV 3821F 168 2114/AHD/2013 & 2006-07 DCIT, CIRCLE-14, AHMEDABAD ANIL S. PAREEK, AHMEDABAD ADGPP 9728D PAGE 8 OF 9 SR. NO. ITA NO./CO NO. ASSTT. YEAR NAME OF APPELLANT NAME OF RESPONDENT PAN REMARKS IN THE INCOME TAX APPELLATE TRIBUNAL, AHMEDABAD BENCHES, AHMEDABAD (ANNEXURE-1) 169 CO 12/AHD/2014 (IN ITA 2114/AHD/2013) 2006-07 ANIL S. PAREEK, AHMEDABAD DCIT, CIRCLE-14, AHMEDABAD ADGPP 9728D 170 1901/AHD/2013 & 2007-08 ACIT, B.K.CIRCLE, PALANPUR THE DEESA SURARNKAR NAGRIK SARAFI SAHKARI MANDLI LTD., DEESA AABAT 3306J 171 CO 04/AHD/2014 (IN ITA NO.1901/AHD/2013) 2007-08 THE DEESA SURARNKAR NAGRIK SARAFI SAHKARI MANDLI LTD., DEESA ACIT, B.K.CIRCLE, PALANPUR AABAT 3306J 172 1645/AHD/2013 & 2008-09 DCIT, CIRCLE-1, BARODA SHRI BHAVANBHAI RUKHBAHI BHARWAD, BARODA ACGPB 2964E 173 CO198/AHD/2013 (IN ITA NO.1645/AHD/2013) 2008-09 BHAVANBHAI RUKHBHAI BHARWAD, BARODA DCIT, CIRCLE-1, BARODA ACGPB 2964E 174 1986/AHD/2013 & 2009-10 ITO, VAPI WARD-2, VAPI JAYESHKUMAR DHANRAJ SHAH, SILVASSA AEUPS 4446J 175 1988/AHD/2013 & 2009-10 ITO, VAPI WARD-2, VAPI SHRI PRAGNESHKUMAR DHANRAJ SHAH, SILVASSA AEUPS 4447K 176 1987/AHD/2013 & 2009-10 ITO, VAPI WARD-2, VAPI SHRI JANKKUMAR DHANRAJ SHAH AEUPS 4445M 177 1431/AHD/2013 & 2005-06 ITO, VAPI WARD-4, DAMAN BULSAR PLASTICS, NANI DAMAN AAGFB 5858D 178 1432/AHD/2013 & 2007-08 ITO, VAPI WARD-4, DAMAN BULSAR PLASTICS, NANI DAMAN AAGFB 5858D 179 2504/AHD/2013 & 2008-09 ACIT, CIRCLE-2, SURAT KISHOR KUMAR P.MASHRUWALA, SURAT ABDPM 3305 Q 180 1357/AHD/2013 & 2008-09 ITO, WARD-9(2), AHMEDABASD MAHESH KUMAR DESHRATHLAL PATEL, AHMEDABAD AAXPP 3141M 181 1484/AHD/2013 & 2008-09 DCIT, CIRCLE-2, AHMEDABAD ABDULHAQ S.IRAKI, AHMEDABAD AAFP 15495L SD/- SD/- (M.B.) (K.B.) A.M. J.M. PAGE 9 OF 9