The Jt.CIT, A'bad- Range-3, Ahmedabad V. M/s. Mahendra Chemicals, Ahmedabad

ITA 1753/AHD/2015

• Counselvise Citation: 175320514 RSA 2015
• Duration Of Justice: 6 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-12-2015
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: D
• Assessment Year: 2011-2012
• Appeal Filed On: 15-06-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: DINESH SINGH
• Keywords: Sale consideration of property below Jantri Value; Charitable institution; Audit objection; Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, AHMEDABAD A-1 BENCH, AHMEDABAD BEFORE SHRI SHAILENDRA KUMAR YADAV, JUDICIAL MEMBER AND SHRI MANISH BORAD, ACCOUNTANT MEMBER I.T.A. NO.: 1753/AHD/2015 & OTHERS ASSESSMENT YEAR: 2011-12 [AS PER ANNEXURE-1 ATTACHED] ACIT, CIRCLE-7 (2), AHMEDABAD ( AND 324 OTHERS, AS PER COLUMN 4 OF LIST ATTACHED AS ANNEXURE 1 TO THIS ORDER*) .APPELLANT VS. M/S. MAHENDRA CHEMICALS, B-1/127, GIDC ESTATE, NARODA, AHMEDABAD .RESPONDENT [PAN: AABFM 4908 L ](AND 324 OTHERS, AS PER COLUMN 5 OF THE LIST ATTACHED AS ANNEXURE 1 TO THIS ORDER*) AND RELATED 33 CROSS OBJECTIONS- AS PER LIST ATTACH ED [*RELATED PAN NUMBERS OF THE ASSESSEE AND THE RELAT ED ASSESSMENT YEARS ARE SET OUT IN ANNEXURE 1 COL 6 AND 3 RESPECTIVELY] REVENUE BY SHRI DINESH SINGH, SR DR ASSESSEE(S) BY NONE / DATE OF HEARING 16/12/2015 /DATE OF PRONOUNCEMENT 16/12/2015 ORDER PER BENCH: THE PRESENT BUNCH OF APPEALS IS DIRECTED AT THE INSTANCE OF THE REVENUE AGAINST DIFFERENT ORDERS OF THE LD.CIT(A). THESE A PPEALS HAVE BEEN TAKEN UP FOR OUT-OF-TURN HEARING, BECAUSE, ON VERIFICATION O F RECORD, IT REVEALED THAT I.T.A. NO.:1753/AHD/2015 & OTHERS ASSESSMENT YEAR: 2011-12 PAGE 2 OF 10 TAX EFFECT INVOLVED IN ALL THESE APPEALS INDIVIDUAL LY, BY VIRTUE OF RELIEF GRANTED BY THE CIT(A) IS LESS THAN RS.10 LAKHS, AND THEREFO RE, IN VIEW OF THE CBDT INSTRUCTION BEARING NO.21/2015 DATED 10 TH DECEMBER, 2015, THESE APPEALS ARE NOT MAINTAINABLE BEFORE THE TRIBUNAL. IN THIS REGARD, IN THE LIGHT OF THE DISCUSSIONS WITH THE PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX (GUJARAT) AND REPRESENTATIVES OF THE AHMEDABAD ITAT BAR ASSOCIATION, INDIVIDUAL NOTICES ARE DISPENSED WITH NOTICES ONLY THR OUGH THE NOTICE BOARD. 2. THE CO-ORDINATE BENCH OF THE TRIBUNAL HAS CONSIDERED TH IS ASPECT IN THE CASE OF DCIT VS. SOMA TEXTILES & INDUSTRIES LTD ., IN ITA NO.302/AHD/2014, ORDER DATED 15.12.2015. THE TRIBU NAL HAS PASSED THE FOLLOWING ORDER ON THIS ISSUE: I.T.A. NO.:302/AHD/2014 ASSESSMENT YEAR: 1994-95 DY COMMISSIONER OF INCOME TAX CIRCLE 8, AHMEDABAD (AND 250 OTHERS, AS PER COLUMN 4 OF LIST ATTACHED AS ANNEXURE 1 TO THIS ORDER*) .APPELLANT VS. SOMA TEXTILES & INDUSTRIES LIMITED .RESPONDENT [PAN: AADCS0405R](AND 250 OTHERS, AS PER COLUMN 5 O F THE LIST ATTACHED AS ANNEXURE 1 TO THIS ORDER*) AND RELATED 7CROSS OBJECTIONS- AS PER LIST ATTACHED [*RELATED PAN NUMBERS OF THE ASSESSEE AND THE RELAT ED ASSESSMENT YEARS ARE SET OUTIN ANNEXURE 1 COL 6 AND 3 RESPECTI VELY] APPEARANCES BY: DINESH SINGH FOR THE APPELLANT GC PIPARA FOR THE ASSESSEE I.T.A. NO.:1753/AHD/2015 & OTHERS ASSESSMENT YEAR: 2011-12 PAGE 3 OF 10 OFFICE BEARERS AND MEMBERS OF THE ITAT BAR ASSOCIAT ION, AHMEDABAD AND OTHER COUNSEL REPRESENTING VARIOUS TAXPAYERS AS PER LIST ATTACHED DATE OF CONCLUDING THE HEARING :DECEMBER 15, 201 5 DATE OF PRONOUNCING THE ORDER :DECEMBER 15, 2015 ORDER PER BENCH: 1. ALL THESE APPEALS ARE DEPARTMENTAL APPEALS, FILE D BY THE ASSESSING OFFICERS, UNDER THE INCOME TAX ACT,1961, ALL THESE APPEALS CALL INTO QUESTION CORRECTNESS OF THE RELIEF GRANTE D TO THE TAXPAYERS BY THE COMMISSIONERS (APPEALS) AND, MOST IMPORTANTLY, THE TAX EFFECT INVOLVED IN ALL THESE APPEALS DOES NOT EXCEED RS 10 ,00,000 IN EACH OF THESE APPEALS. IN THE LEAD CASE, THE ISSUE INVOLVED IS WHETHER OR NOT THE LEARNED CIT(A) WAS JUSTIFIED IN DELETING, VIDE HIS ORDER DATED 20 TH NOVEMBER 2013 AND FOR THE ASSESSMENT YEAR 1994-95, THE PENALTY OF RS 7,43,060 IMPOSED ON THE ASSESSEE UNDER SECTION 2 71(1)(C) OF THE ACT. IN THESE CASES, IN THE LIGHT OF THE DISCUSSI ONS WITH THE PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX (GUJARAT) AND REPR ESENTATIVES OF THE AHMEDABAD ITAT BAR ASSOCIATION, INDIVIDUAL NOTI CES ARE DISPENSED WITH; NOTICES ONLY THROUGH THE NOTICE BOA RD. 2. IT IS IN THIS BACKGROUND THAT WE NEED TO TAKE NO TE OF A VERY PRAGMATIC INITIATIVE, TAKEN BY THE CENTRAL BOARD OF DIRECT TAXES LAST WEEK, FOR REDUCING LITIGATION IN DIRECT TAXES. VIDE CIRCULAR NO. 21/ 2015 DATED 10 TH DECEMBER 2015, THE CENTRAL BOARD OF DIRECT TAXES H AS, INTER ALIA, ANNOUNCED THAT, SUBJECT TO CERTAIN EXCE PTIONS- WHICH ARE NOT RELEVANT IN THE PRESENT CONTEXT, HENCEFORTH, NO DEPARTMENTAL APPEALS WILL BE FILED AGAINST RELIEF GIVEN BY THE CIT(A), BEFORE THIS TRIBUNAL, UNLESS THE TAX EFFECT, EXCLUDING INTEREST , EXCEEDS RS 10,00,000. WHAT IS EVEN MORE IMPORTANT IS THAT NOT ONLY THAT SUCH A TAXPAYER FRIENDLY MEASURE WILL BE IMPLEMENTED IN AL L FUTURE TAX LITIGATION, EVEN THE PENDING APPEALS, WHEREVER THE TAX INVOLVED IN THE APPEALS DOES NOT EXCEED RS 10,00,000, SHALL NOT BE PRESSED OR WITHDRAWN. IN EFFECT THUS, IRRESPECTIVE OF THE YEAR TO WHICH THE DEPARTMENTAL APPEAL BEFORE THE TRIBUNAL PERTAINS, A S LONG AS SUCH AN APPEAL IS PENDING BEFORE THE TRIBUNAL, THIS WILL BE A LEGAL NULLITY. THE RELEVANT EXTRACTS OF THE AFORESAID CIRCULAR ARE AS FOLLOWS: I.T.A. NO.:1753/AHD/2015 & OTHERS ASSESSMENT YEAR: 2011-12 PAGE 4 OF 10 3. HENCEFORTH, APPEALS/ SLPS SHALL NOT BE FILED IN CASES WHERE THE TAX EFFECT DOES NOT EXCEED THE MONETARY L IMITS GIVEN HEREUNDER: S NO APPEALS IN INCOME-TAX MATTERS MONETARY LIMIT (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 MONETA RY LIMITS PRESCRIBED ABOVE. FILING OF APPEAL IN SUCH CASES IS TO BE DECIDED ON MERITS OF THE CASE. 4. FOR THIS PURPOSE, TAX EFFECT MEANS THE DIFFERE NCE BETWEEN THE TAX ON THE TOTAL INCOME ASSESSED AND TH E TAX THAT WOULD HAVE BEEN CHARGEABLE HAD SUCH TOTAL INCO ME BEEN REDUCED BY THE AMOUNT OF INCOME IN RESPECT OF THE ISSUES AGAINST WHICH APPEAL IS INTENDED TO BE FILED (HEREINAFTER REFERRED TO AS DISPUTED ISSUES). HOW EVER THE TAX WILL NOT INCLUDE ANY INTEREST THEREON, EXCEPT W HERE CHARGEABILITY OF INTEREST ITSELF IS IN DISPUTE. IN CASE THE CHARGEABILITY OF INTEREST IS THE ISSUE UNDER DISPUT E, THE AMOUNT OF INTEREST SHALL BE THE TAX EFFECT. IN CASE S WHERE RETURNED LOSS IS REDUCED OR ASSESSED AS INCOME, THE TAX EFFECT WOULD INCLUDE NOTIONAL TAX ON DISPUTED ADDIT IONS. IN CASE OF PENALTY ORDERS, THE TAX EFFECT WILL MEAN QU ANTUM OF PENALTY DELETED OR REDUCED IN THE ORDER TO BE APPEA LED AGAINST. 5. THE ASSESSING OFFICER SHALL CALCULATE THE TAX EF FECT SEPARATELY FOR EVERY ASSESSMENT YEAR IN RESPECT OF THE DISPUTED ISSUES IN THE CASE OF EVERY ASSESSEE. LF, IN THE CASE OF AN ASSESSEE, THE DISPUTED ISSUES ARISE IN MORE T HAN ONE ASSESSMENT YEAR, APPEAL, CAN BE FILED IN RESPECT OF SUCH ASSESSMENT YEAR OR YEARS IN WHICH THE TAX EFFECT IN RESPECT OF THE DISPUTED ISSUES EXCEEDS THE MONETARY LIMIT S PECIFIED IN PARA 3. NO APPEAL SHALL BE FILED IN RESPECT OF A N ASSESSMENT YEAR OR YEARS IN WHICH THE TAX EFFECT IS LESS THAN THE MONETARY LIMIT SPECIFIED IN PARA 3. IN OTHER WO RDS, HENCEFORTH, APPEALS CAN BE FILED ONLY WITH REFERENC E TO THE I.T.A. NO.:1753/AHD/2015 & OTHERS ASSESSMENT YEAR: 2011-12 PAGE 5 OF 10 TAX EFFECT IN THE RELEVANT ASSESSMENT YEAR. HOWEVER , IN CASE OF A COMPOSITE ORDER OF ANY HIGH COURT OR APPELLATE AUTHORITY, WHICH INVOLVES MORE THAN ONE ASSESSMENT YEAR AND COMMON ISSUES IN MORE THAN ONE ASSESSMENT YEAR, APPEAL SHALL BE FILED IN RESPECT OF ALL SUCH ASSESS MENT YEARS EVEN IF THE TAX EFFECT IS LESS THAN THE PRESCRIBE D MONETARY LIMITS IN ANY OF THE YEAR(S), IF IT IS DECIDED TO F ILE APPEAL IN RESPECT OF THE YEAR(S) IN WHICH TAX EFFECT EXCEED S THE MONETARY LIMIT PRESCRIBED. IN CASE WHERE A COMPOSIT E ORDER/ JUDGEMENT INVOLVES MORE THAN ONE ASSESSEE, E ACH ASSESSEE SHALL BE DEALT WITH SEPARATELY. 3. SO FAR AS RETROSPECTIVE OPERATION OF THIS MEASUR E IS CONCERNED, THE RELEVANT PORTION OF THE CBDT CIRCULAR IS AS FOL LOWS: 10. THIS INSTRUCTION WILL APPLY RETROSPECTIVELY TO PENDING APPEALS AND APPEALS TO BE FILED HENCEFORTH IN HIGH COURTS/ TRIBUNALS. PENDING APPEALS BELOW THE SPECIFIED TAX LIMITS IN PARA 3 ABOVE MAY BE WITHDRAWN/ NOT PRESSED........ 4. IT IS IN THIS BACKDROP THAT THE WE PROPOSED TO F IX ALL THESE APPEALS FOR HEARING AND PUT THE LEARNED DEPARTMENTA L REPRESENTATIVE TO NOTICE AS TO WHY ALL THESE APPEALS NOT BE DISMIS SED AS NON MAINTAINABLE IN THE LIGHT OF THE CIRCULAR NO. 21/20 15 DATED 10 TH DECEMBER, 2015. HOWEVER, IN ALL FAIRNESS TO THE RE VENUE AUTHORITIES, THIS PROPOSAL WAS SUBJECT TO FOLLOWING CONDITIONS T O SAFEGUARD THEIR LEGITIMATE INTERESTS: (A) IN TERMS OF PARAGRAPH 6 AND 7 OF THE SAID CIRCU LAR, THIS DISMISSAL WILL BE WITHOUT ANY PREJUDICE TO THE RIGH TS OF THE REVENUE AUTHORITIES TO RAISE THE SAME ISSUE, IN THE CASE OF THE RELEVANT ASSESSEE OR ANY OTHER ASSESSEE, AS AND WHE N THE TAX EFFECT INVOLVED IN SUCH LITIGATION CROSSES THE THRE SHOLD LIMIT FOR THAT ASSESSMENT YEAR. THE RELEVANT PARAGRAPHS OF TH E CBDT CIRCULAR, FOR READY REFERENCE, ARE AS FOLLOWS: 6. IN A CASE WHERE APPEAL BEFORE A TRIBUNAL OR A CO URT IS NOT FILED ONLY ON ACCOUNT OF THE TAX EFFECT BEING L ESS THAN THE MONETARY LIMIT SPECIFIED ABOVE, THE COMMISSIONE R OF INCOME-TAX SHALL SPECIFICALLY RECORD THAT EVEN THO UGH THE DECISION IS NOT ACCEPTABLE, APPEAL IS NOT BEING FIL ED ONLY I.T.A. NO.:1753/AHD/2015 & OTHERS ASSESSMENT YEAR: 2011-12 PAGE 6 OF 10 ON THE CONSIDERATION THAT THE TAX EFFECT IS LESS TH AN THE MONETARY LIMIT SPECIFIED IN THIS INSTRUCTION. FURT HER, IN SUCH CASES, THERE WILL BE NO PRESUMPTION THAT THE I NCOME- TAX DEPARTMENT HAS ACQUIESCED IN THE DECISION ON TH E DISPUTED ISSUES. THE INCOME-TAX DEPARTMENT SHALL NO T BE PRECLUDED FROM FILING AN APPEAL AGAINST THE DISPUTE D ISSUES IN THE CASE OF THE SAME ASSESSEE FOR ANY OTH ER ASSESSMENT YEAR, OR IN THE CASE OF ANY OTHER ASSESS EE FOR THE SAME OR ANY OTHER ASSESSMENT YEAR, IF THE TAX E FFECT EXCEEDS THE SPECIFIED MONETARY LIMITS. 7. IN THE PAST, A NUMBER OF INSTANCES HAVE COME TO THE NOTICE OF THE BOARD, WHEREBY AN ASSESSEE HAS CLAIME D RELIEF FROM THE TRIBUNAL OR THE COURT ONLY ON THE G ROUND THAT THE DEPARTMENT HAS IMPLICITLY ACCEPTED THE DEC ISION OF THE TRIBUNAL OR COURT IN THE CASE OF THE ASSESSE E FOR ANY OTHER ASSESSMENT YEAR OR IN THE CASE OF ANY OTH ER ASSESSEE FOR THE SAME OR ANY OTHER ASSESSMENT YEAR, BY NOT FILING AN APPEAL ON THE SAME DISPUTED ISSUES. T HE DEPARTMENTAL REPRESENTATIVES/COUNSELS MUST MAKE EVE RY EFFORT TO BRING TO THE NOTICE OF THE TRIBUNAL OR TH E COURT THAT THE APPEAL IN SUCH CASES WAS NOT FILED OR NOT ADMITTED ONLY FOR THE REASON OF THE TAX EFFECT BEIN G LESS THAN THE SPECIFIED MONETARY LIMIT AND, THEREFORE, N O INFERENCE SHOULD BE DRAWN THAT THE DECISIONS RENDER ED THEREIN WERE ACCEPTABLE TO THE DEPARTMENT. ACCORDIN GLY, THEY SHOULD IMPRESS UPON THE TRIBUNAL OR THE COURT THAT SUCH CASES DO NOT HAVE ANY PRECEDENT VALUE. AS THE EVIDENCE OF NOT FILING APPEAL DUE TO THIS INSTRUCTI ON MAY HAVE TO BE PRODUCED IN COURTS, THE JUDICIAL FOLDERS IN THE OFFICE OF CSIT MUST BE MAINTAINED IN A SYSTEMIC MAN NER FOR EASY RETRIEVAL (B) THE REVENUE AUTHORITIES WILL HAVE THE LIBERTY T O APPROACH THIS TRIBUNAL, UPON NECESSARY VERIFICATIONS, TO REC ALL THE DISMISSAL OF APPEALS AND SEEK RESTORATION OF THE SA ME IN THE CASES IN WHICH IT CAN BE DEMONSTRATED THAT THE APPE ALS ARE COVERED BY THE EXCEPTIONS SET OUT IN PARAGRAPH 8 OF THE SAID CIRCULAR WHICH STATES AS FOLLOWS: I.T.A. NO.:1753/AHD/2015 & OTHERS ASSESSMENT YEAR: 2011-12 PAGE 7 OF 10 8. ADVERSE JUDGMENTS RELATING TO THE FOLLOWING ISSU ES SHOULD BE CONTESTED ON MERITS NOTWITHSTANDING THAT THE TAX EFFECT ENTAILED IS LESS THAN THE MONETARY LIMIT S SPECIFIED IN PARA 3 ABOVE OR THERE IS NO TAX EFFECT : (A) WHERE THE CONSTITUTIONAL VALIDITY OF THE PROVIS IONS OF AN ACT OR RULE ARE UNDER CHALLENGE, OR (B) WHERE BOARDS ORDER, NOTIFICATION, INSTRUCTION OR CIRCULAR HAS BEEN HELD TO BE ILLEGAL OR ULTRA VIRES , OR (C) WHERE REVENUE AUDIT OBJECTION IN THE CASE HAS B EEN ACCEPTED BY THE DEPARTMENT, OR (D) WHERE THE ADDITION RELATES TO UNDISCLOSED FOREI GN ASSETS/ BANK ACCOUNTS. 5. SHRI PIPARA, LEARNED COUNSEL FOR THE ASSESSEE, T OOK US THROUGH THE CBDT CIRCULAR TO DEMONSTRATE AS TO HOW, IN THE LIGHT OF THIS CBDT CIRCULAR, THE APPEAL SHOULD BE DISMISSED AS WITHDRA WN. LEARNED DEPARTMENTAL REPRESENTATIVE VERY FAIRLY DID NOT OPP OSE THE ACTION PROPOSED BY THIS TRIBUNAL, IN PRINCIPLE, BUT HAS RE QUESTED THAT THE LEGITIMATE INTERESTS OF THE REVENUE AUTHORITIES BE SUITABLY PROTECTED SO AS THE APPEALS WHICH ARE ULTIMATELY FOUND TO BE NOT COVERED BY THE PROVISIONS OF THE AFORESAID CIRCULAR ARE REINSTATED AND DECIDED ON MERITS. HE ALSO SUBMITS THAT IT IS HUMANLY IMPOSSIB LE TO VERIFY TAX EFFECT IN ALL THESE CASES, AND SEEKS TIME SO AS TO CALL FOR A REPORT FROM THE ASSESSING OFFICER CONCERNED. HE ALSO SUBMITS T HAT IN THE CASES OF COMPOSITE ORDERS INVOLVING MORE THAN ONE ASSESSMENT YEAR IN THE CASE OF A SINGLE ASSESSEE, EVEN IF TAX EFFECT IS LESS TH AN RS 10,00,000 IS CERTAIN ASSESSMENT YEARS, THE APPEALS ARE TO BE FIL ED FOR ALL THE YEARS NEVERTHELESS. IN ADDITION TO THE MATERIALLY SIMILAR ARGUMENTS IN SUPPORT OF ALL THESE CASES BEING COVERED BY THE CBD T CIRCULAR, HAVING BEEN MADE BY A LARGE NUMBER OF LEARNED COUNSEL, A F EW OTHER POINTS WERE ALSO MADE. SHRI DEVATIA SUBMITS THAT THE EXPRE SSION COMPOSITE ORDER IS NOT DEFINED IN THE CIRCULAR AND IN ANY CA SE IT IS NOT RELEVANT FOR DISMISSAL OF APPEALS, AS IT IS RESTRICTED ONLY TO FILING OF APPEALS. SHRI TUSHAR HEMANI SUBMITS THAT WHILE THERE ARE NO ISSUES WITH RESPECT TO THE CROSS OBJECTIONS, WHICH ONLY SUPPORT THE CONCLUSIONS ARRIVED AT BY THE CIT(A), THE DISMISSAL OF THE CROS S OBJECTIONS COULD DAMAGE INTERESTS OF THE ASSESSEE IN THE CASES INVOL VING SUBSTANTIVE GROUNDS. SHRI SANJAY SHAH SUBMITTED THAT IN SOME O F THE CASES, EVEN I.T.A. NO.:1753/AHD/2015 & OTHERS ASSESSMENT YEAR: 2011-12 PAGE 8 OF 10 APPEAL DOCUMENTS ARE NOT SERVED ON THE RESPONDENT A SSESSEES AND, AS SUCH, THE ASSESSEES RIGHTS TO FILE THE CO ARE ADVE RSELY AFFECTED BY DISMISSAL OF APPEALS. MS URVASHI SHODHAN POINTS OUT THAT IN ONE OF THE CASES, LISTED AT ITEM NO. 93, THE ASSESSEE HAS ALSO FILED A CROSS OBJECTION BUT THE SAME IS NOT LISTED BEFORE US. IT IS POINTED OUT THAT THE CO HAS AN INDEPENDENT GROUND WHICH REQUIRES ADJ UDICATION ON MERITS. WE, HOWEVER, SEE NO NEED TO DEAL WITH THIS ASPECT OF THE MATTER AT THIS STAGE AS THE CO IS NOT LISTED BEFORE US. SIMILARLY, OTHER ISSUES RAISED BEFORE US, AS SET OUT ABOVE, ARE SOME WHAT HYPOTHETICAL AT THIS STAGE. AS FOR THE APPREHENSIONS RAISED BY T HE LEARNED DEPARTMENTAL REPRESENTATIVE, SUFFICE TO SAY IN THE EVENT ANY SPECIFIC CASES HAVING BEEN WRONGLY INCLUDED IN THIS BUNCH OF APPEALS, THE SAME WILL BE RECALLED IN ACCORDANCE WITH THE LAW. L EARNED DEPARTMENTAL REPRESENTATIVE IS AT LIBERTY TO POINT OUT THE SPECIFIC CASES, IF ANY, FOR APPROPRIATE REMEDIAL ACTION. 6. WHILE WE HAVE CHECKED AND RECHECKED EACH CASE IN DIVIDUALLY AND WE ARE SATISFIED THAT IN NONE OF THESE CASES TA X EFFECT INVOLVED IS NOT MORE THAN RS 10,00,000, WE ACCEPT THAT HUMAN ER RORS ARE POSSIBLE AND NO SUCH ERROR SHOULD BE ALLOWED TO PRE JUDICE LEGITIMATE INTERESTS OF THE REVENUE. THE LIBERTY IS, THEREFORE , SPECIFICALLY GRANTED TO THE ASSESSING OFFICERS TO APPROACH THIS TRIBUNAL IN CASE THERE ARE ANY CASES, INADVERTENTLY INCLUDED IN THIS BUNCH OF APPEALS, WHEREIN THE TAX EFFECT, IN TERMS OF THE CBDT CIRCULAR (SUPR A), EXCEEDS RS 10,00,000, SO THAT THE RELATED APPEALS CAN BE RECAL LED FOR ADJUDICATION ON MERITS. 7. IN VIEW OF THE ABOVE DISCUSSIONS, AS ALSO BEARIN G IN MIND ENTIRETY OF THE CASE, WE DEEM IT FIT AND PROPER TO DISMISS ALL THESE APPEALS AS NON MAINTAINABLE. WITHOUT ANY PREJUDICE TO THE GENERALITIES OF THE LEGAL RIGHTS OF BOTH THE PARTIE S, THIS DISMISSAL IS SPECIFICALLY SUBJECT TO THE LIBERTY GRANTED TO THE REVENUE AUTHORITIES IN TERMS OF THE ASSURANCES IN THE PARAGRAPHS 4 AND 6 A BOVE. 8. WE HAVE ALSO NOTED THAT IN SEVEN OF THE CASES, A S A RESULT OF THE APPEALS HAVING BEEN FILED BY THE REVENUE, THE ASSES SEES HAVE ALSO FILED THE CROSS OBJECTIONS. HOWEVER, THE RIGHT TO FILE A CROSS OBJECTION ARISES ONLY WHEN THE APPEAL FILED BY THE OTHER PARTY IS AD MITTED, AND, IN A SITUATION IN WHICH THE APPEAL ITSELF IS HELD TO NON MAINTAINABLE, THE VERY FOUNDATION FOR THE CROSS OBJECTION CEASES TO H OLD GOOD IN LAW. AS THE APPEALS ARE FOUND TO BE NON MAINTAINABLE AND AS THE CROSS OBJECTIONS ARISE ONLY AS A RESULT OF THESE APPEALS, THESE CROSS I.T.A. NO.:1753/AHD/2015 & OTHERS ASSESSMENT YEAR: 2011-12 PAGE 9 OF 10 OBJECTIONS ALSO DISMISSED. IN ANY CASE, ALL THESE C ROSS OBJECTIONS MERELY SUPPORT THE CONCLUSIONS ARRIVED AT BY THE CI T(A), DONOT RAISE ANY GRIEVANCE REQUIRING ADJUDICATION BY US AND ARE, THEREFORE, REQUIRED TO BE DISMISSED AS INFRUCTUOUS. ALL THE CR OSS OBJECTIONS ARE, THEREFORE, DISMISSED. 9. AS WE PART WITH THESE APPEALS, WE WOULD LIKE TO PLACE ON RECORD OUR APPRECIATION FOR THE INFORMATION REGARDING THE ISSUANCE OF THE CBDT CIRCULAR HAVING BEEN QUICKLY CIRCULATED BY WWW .ITATONLINE.ORG. WITHIN A DAY OF THE CBDT CIRCULAR HAVING BEEN ISSUE D, WWW.ITATONLINE.ORG WAS ABLE TO PUT THIS INFORMATION IN PUBLIC DOMAIN AND ALSO SEND THE INTIMATION EMAILS TO EVERYONE WHO HAS OPTED TO BE IN THEIR DATABASE. IT IS REALLY AMAZING AS TO HOW S OME PUBLIC SPIRITED PEOPLE, LIKE ITAT BAR ASSOCIATION MUMBAI, CAN DO SU CH OF SELFLESS SERVICE WITHOUT ANY MONETARY CONSIDERATION AND FOR SUCH A NOBLE CAUSE. WE MUST ALSO PLACE ON RECORD OUR DEEP APPREC IATION FOR THE REGISTRY AND THE OFFICE STAFF MEMBERS WHO VIRTUALLY WORKED ENTIRE WEEKEND TO SEGREGATE ALL THESE APPEALS AND ENSURE T HAT ALL THE NECESSARY GROUND WORK WAS DONE QUICKLY. WE ALSO PL ACE ON RECORD OUR DEEP APPRECIATION FOR THE COOPERATION AND ACTIV E INVOLVEMENT OF SHRI CHANDRA, PRINCIPAL CHIEF COMMISSIONER OF INCOM E TAX (GUJARAT), IN THIS SPECIAL DRIVE TO CLEAR THE CASES COVERED BY THE NEW CBDT INITIATIVE, AND, TO SHRI TUSHAR HEMANI PRESIDENT AN D HIS COLLEAGUE MEMBERS OF THE ITAT BAR ASSOCIATION, AHMEDABAD, FOR THEIR ACTIVE COOPERATION AND INVOLVEMENT IN THE WHOLE PROCESS. IT IS BECAUSE OF THE ABLE LEADERSHIP OF, AND THE QUICK INITIATIVE TAKEN BY, THE HONBLE VICE PRESIDENT SHRI AGARWAL AND HONBLE PRESIDENT JUSTI CE SUD, AND THEIR ACTIVE SUPPORT AND GUIDANCE, THAT IT HAS BEEN POSSI BLE FOR OUR BENCHES TO IDENTIFY AND TAKE UP ALL THESE APPEALS SO AS TO BRING A SIGH OF RELIEF TO THOUSANDS OF TAXPAYERS THAT THE RELIEF GRANTED T O THEM BY THE FIRST APPELLATE AUTHORITY HAS REACHED FINALITY. 10. IT IS INDEED HEARTENING TO NOTE THAT IN ONE STR OKE, THE GOVERNMENT HAS NOT ONLY PREVENTED, BUT WITHDRAWN, T HOUSANDS OF APPEALS BEFORE THIS TRIBUNAL AND BEFORE HONBLE HI GH COURTS. IN AHMEDABAD BENCHES AND E-COURT ALONE, AS A RESULT OF THIS LAUDABLE INITIATIVE, ALMOST 1,500 SUCH APPEALS ARE LISTED FO R HEARING THIS WEEK, AND WILL HOPEFULLY GO OFF ITAT PENDENCY DOCKETS. WE ARE SURE THIS WILL ALLOW EVERYONE TO CONCENTRATE ON REALLY IMPORTANT W ORK AND CONTRIBUTE TO SPEEDIER RESOLUTION OF SERIOUS AND MORE IMPORTAN T TAX LITIGATION. IN AN ENVIRONMENT IN WHICH RETROSPECTIVITY WAS ATTACHE D ONLY TO THE TAXATION AND NOT TO TAX RELIEFS OR CONCESSIONS, SUC H A PARADIGM SHIFT IN I.T.A. NO.:1753/AHD/2015 & OTHERS ASSESSMENT YEAR: 2011-12 PAGE 10 OF 10 APPROACH IS UNPRECEDENTED AND POSSIBLY A GAME CHANG ING INITIATIVE HERALDING A NEW ERA IN THOUGHTFUL LITIGATION MANAGE MENT. 11. IN THE RESULTS, ALL THE 251 APPEALS AS ALSO ALL THE 7 CROSS OBJECTIONS ARE DISMISSED. PRONOUNCED IN THE OPEN CO URT TODAY ON 15TH DAY OF DECEMBER, 2015. 3. RESPECTFULLY FOLLOWING THE ORDER OF THE TRIBUNAL CITED SUPRA, WE ALSO DISMISS ALL THESE APPEALS BEFORE US IN THE SAME TER M AS LAID DOWN BY THE TRIBUNAL IN THE ABOVE ORDER. IN VIEW OF THE ABOVE , ALL THE APPEALS AND RESPECTIVE CROSS-OBJECTIONS ARE DISMISSED. 3.1 IN THE RESULT, ALL THE 325 APPEALS AS ALSO ALL THE 33 CROSS OBJECTIONS ARE DISMISSED. PRONOUNCED IN THE OPEN COURT TODAY ON 16 TH DAY OF DECEMBER, 2015. SD/- SD/- MANISH BORAD SHAILENDRA KUMAR YAD AV (ACCOUNTANT MEMBER) (JUDICIAL M EMBER) DATED: THE 16 TH DAY OF DECEMBER, 2015. COPIES TO: (1) THE APPELLANT (2) THE RESPON DENT (3) CIT (4) CIT(A) (5) DR (6) GUARD FILE BY ORDER //TRUE COPY// ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCHES, AHMEDABAD SR. NO. ITA NO. ASSTT. YEAR NAME OF APPELLANT NAME OF RESPONDENT PAN 1 2 3 4 5 6 1 1753/AHD/2015 2011-12 JT.CIT,RANGE-3, AHMEDABAD MAHENDRA CHEMICALS AABFM4908L 2 1729/AHD/2015 2008-09 ITO, WD-1(1), AHMEDABAD AASPASS MULTIMEDIA LTD. AABCA3153A 3 2525/AHD/2015 2009-10 DCIT, VALSAD CIRCLE, VALSAD VALSAD SAHAKARI KHAND UDYOG MANDLI LTD., VALSAD AAAAV0543Q 4 1920/AHD/2015 2011-12 DCIT, CIR-6(NOW CIR.2(3), SURAT SMT. SAGUNABEN D. CHAUHAN AAVPC8648K 5 1733/AHD/2015 2010-11 DCIT(OSD) RANGE-1, AHMEDABAD ANOLI HOLDINGS PVT. LTD., AHMEDABAD AABCA2583L 6 1819/AHD/2015 2008-09 ITO, WD-8(4), AHMEDABAD ZYDUS INFRASTRUCTURE PVT. LTD. AAACZ0629H 7 1826/AHD/2015 2011-12 DCIT, CIRCLE4(1)(2), AHMEDABAD TEXSPIN BEARINGS LTD. AACT5725G 8 1810/AHD/2015 2011-12 DCIT CIRCLE 4(1)(1), AHMEDABAD YOGESHWAR HEALTHCARE LTD. AAACY0730G 9 1805/AHD/2015 2011-12 ACIT CIRCLE-1, BARODA DWARKADAS P. PATEL ACQPP7191M 10 1808/AHD/2015 2009-10 ITO, WD-2(1)(4), AHMEDABAD METEOR SATELLITE PVT. LTD. AAACM 9909R 11 1806/AHD/2015 2011-12 ACIT, BK CIRCLE, PALANPUR KANODAR CO-OP.CREDIT SOCIETY LTD. AAAAT6767C 12 1812/AHD/2015 2008-09 ITO, VAPI WD-4, DAMAN JALARAM PLAST PACK, NANI DAMAN AAEFJ3685L 13 2856/AHD/2013 2011-12 ACIT, CC 2(4), AHMEDABAD RAJESH BALWANT GOHIL, JHARKHAND ACVPG 3965H 14 2246/AHD/2014 2010-11 DCIT, MEHSANA CIRCLE, MEHSANA M/S. GUJARAT SPICES & OIL SEEDS GROWERS CO OP UNION LTD, A'BAD AAAAG 2116 L 15 2253/AHD/2014 2007-08 ITO, WARD 3(3), SURAT SHRI MURARILAL RATANLAL AGARWAL, SURAT ABKPA 5609 G 16 2402/AHD/2014 2009-10 DCIT, CIRCLE-7, AHMEDABAD M/S. V. HARIBHAI & CO., AHMEDABAD AABFV 3763 A 17 2295/AHD/2014 2010-11 ITO, WARD-4(2), AHMEDABAD KALIKA BUILDCON PVT LTD, AHMEDABAD AACCK 3275 G 18 2478/AHD/2014 2011-12 ACIT, CIRCLE-1(2), BARODA M/S. ARIES HOTELS LIMITED, VADODARA AABCA 6743 N 19 2832/AHD/2014 2009-10 DCIT, KHEDA CIRCLE, NADIAD M/S. APEX CONSTRUCTIONS, KAPADWANJ AAEFA 1295 P 20 2624/AHD/2014 2005-06 ITO, WARD-8(2), AHMEDABAD SONIKA GRANITES PVT LTD, AHMEDABAD AAHCS 8646 L IN THE INCOME TAX APPELLATE TRIBUNAL, AHMEDABAD BENCHES, AHMEDABAD ANNEXURE-1 ANNEXURE TO ITA NO.1753/AHD/2015 & OTHERS - ORDER DATED 16.12.2015 16.12.2015 PAGE 1 OF 17 BT SR. NO. ITA NO. ASSTT. YEAR NAME OF APPELLANT NAME OF RESPONDENT PAN 1 2 3 4 5 6 IN THE INCOME TAX APPELLATE TRIBUNAL, AHMEDABAD BENCHES, AHMEDABAD ANNEXURE-1 ANNEXURE TO ITA NO.1753/AHD/2015 & OTHERS - ORDER DATED 16.12.2015 21 2515/AHD/2014 2006-07 ACIT, CIRCLE-9, SURAT M/S. RUCHI EXPORTS, SURAT AADFR 0705 Q 22 3479/AHD/2014 2011-12 DCIT, CIR-1(1)(1), AHMEDABAD M/S. BLUECOAT PVT LTD, AHMEDABAD AAACB 7703 N 23 IT(SS)A 430/AHD/2013 2009-10 ACIT CC-1(4), AHMEDABAD CHETAN JAYANTILAL KARIA, AHMEDABAD AEMPK2511C 24 IT(SS)A 429/AHD/2013 2009-10 ACIT,CCIRCLE-1, BARODA PRAFUL K. MISTRY, BARODA ADAPM2004M 25 2691/AHD/2013 2010-11 ITO, WD-3(4), SURAT TUSHAR A. SANGHVI HUF, SURAT AAFHS7515B 26 2718/AHD/2013 2005-06 ITO, WD-8(1), AHMEDABAD SAURASHTRA SUPPLIERS & CONTRACTORS P. LTD., AHMEDABAD AAHCS0476Q 27 2797/AHD2013 2006-07 ITO, WD-10(1), AHMEDABAD LATE LILAVATIBEN ATMARAM SHAH, AHMEDABAD AJYPS8743D 28 2812/AHD/2013 2006-07 ITO, WD-11(4), AHMEDABAD GANESHMAL SAGARMAL HUF, AHMEDABAD AACHG 5086J 29 IT(SS)A 434/AHD/2013 2004-05 DCIT(OSD)-1, CIRCLE,4 AHMEDABAD MEGHMANI INDUSTRIES LTD., AHMEDABAD AABCM0535G 30 2844/AHD/2013 2005-06 ITO, WD-2(2), SURAT SRI AMRISHKUMAR GHANSHYAMDAS NARANG, SURAT AAOPN0913B 31 2843/AHD/2013 2007-08 ACIT, CIRCLE-2, SURAT M/S PRIME CO-OP. BANK LTD., SURAT AAAAP0057G 32 2854/AHD/2013 2005-06 ACIT, CRCLE-5, SURAT ASFAQUE HAJI YUNUS NOORANI AAOPN 6148A 33 IT(SS)A 440/AHD/2013 2008-09 ACIT CC 2(4), AHMEDABAD DWARKESH RESTAURANT P. LTD., AHMEDABAD AABCD3927B 34 IT(SS)A 441/AHD/2013 2010-11 ACIT CC 2(4), AHMEDABAD DWARKESH RESTAURANT P. LTD., AHMEDABAD AABCD3927B 35 3333/AHD/2015 2011-12 ITO, WARD 3(3)(1), AHMEDABAD SHRI BHAVCHAND T. SAVALIA, AHMEDABAD AIWPS 7359 G 36 3282/AHD/2015 2008-09 DCIT, VALSAD CIRCLE, VALSAD RAKESH KANTILAL MEHTA, VALSAD ACSPM 1332 P 37 2972/AHD/2015 2009-10 ACIT, CIRCLE-2, BHARUCH SHRI SATISHKUMAR RAVJIBHAI PATEL, NARMADA ADZPP 8136 C 38 2973/AHD/2015 2010-11 ACIT, CIRCLE-2, BHARUCH SHRI SATISHKUMAR RAVJIBHAI PATEL, NARMADA ADZPP 8136 C 16.12.2015 PAGE 2 OF 17 BT SR. NO. ITA NO. ASSTT. YEAR NAME OF APPELLANT NAME OF RESPONDENT PAN 1 2 3 4 5 6 IN THE INCOME TAX APPELLATE TRIBUNAL, AHMEDABAD BENCHES, AHMEDABAD ANNEXURE-1 ANNEXURE TO ITA NO.1753/AHD/2015 & OTHERS - ORDER DATED 16.12.2015 39 2974/AHD/2015 2011-12 ITO, WARD-2(3), BHARUCH SHRI SATISHKUMAR RAVJIBHAI PATEL, NARMADA ADZPP 8136 C 40 3264/AHD/2015 2012-13 ITO, WARD-1(3)(4), AHMEDABAD SHRI PARAG MOHTA, AHMEDABAD AAZPM 1736 A 41 3234/AHD/2015 2010-11 DCIT, CIRCLE-4(1)(1), AHMEDABAD M/S. STOVEC INDUSTREIS LTD, AHMEDABAD AABCS 7223 D 42 2766/AHD/2015 2011-12 DCIT, CIRCLE-1(2), BARODA SHRI PUSHPAKSINGH D CHAVAN, BARODA ABIPC 0606 K 43 2731/AHD/2015 2011-12 ITO, WARD 1(1)(1), AHMEDABAD M/S. AGRANIL MARKETING LTD, AHMEDABAD AABCA 3122 F 44 3004/AHD/2015 2012-13 DCIT, CENTRAL CIRCLE-2, BARODA M/S. COMED CHEMICALS LTD, BARODA AABCC 0242 N 45 3003/AHD/2015 2010-11 DCIT, CENTRAL CIRCLE-2, BARODA M/S. COMED CHEMICALS LTD, BARODA AABCC 0242 N 46 3361/AHD/2015 2012-13 ACIT, CIRCLE 1(1)(2), BARODA M/S. FROHBERG BUILDERS LTD, BARODA AAACF 3162 D 47 90/AHD/2013 2008-09 DCIT, ANAND CIRCLE, ANAND ANUPAM INDUSTRIES LTD., ANAND AABCA 9602Q 48 213/AHD/2015 2010-11 ITO WD 3(3)(5) AHMEDABAD SONALI KALPESHKUMAR PATEL, AHMEDABAD AAWPP1102C 49 214/AHD/2015 2010-11 ITO WD-3(3), AHMEDABAD SMT. SUDHABEN D. PATEL AKJPP8778R 50 119/AHD/2013 2009-10 ACIT, VAPI CIRCLE, VAPI DUTTA DEVELOPERS AACFD0228R 51 103/AHD/2013 2007-08 ITO, VAPI WARD-4, NANI DAMAN TWINA POLYPLAST, NANI DAMAN AADFT7341L 52 26/AHD/2013 2005-06 DCIT, PATAN CIRCLE,PATAN M/S HASMUKHRAM PRABHURAM AABFH6856J 53 591/AHD/2013 2007-08 DCIT, CIRCLE-2(4), AHMEDABAD MANGAL COTTON MILLS P. LTD. AABCM0470G 54 2760/AHD/2013 2009-10 ITO, WD-8(3), AHMEDABAD RAJIV RAMANLAL PATEL, AHMEDABAD ABBPP2578G 55 IT(SS)A 442/AHD/2013 2007-08 ITO, WD-8(3) SURAT RADHESHYAM V. PATEL AEDPP 0925Q 56 2845/AHD/2013 1995-96 ITO, WD-2(1), SURAT SHYAMJIBHAI L. THUMAR, SURAT AAIPT4575H 57 2730/AHD/2013 2010-11 ITO, WD-8(4), AHMEDABAD ZOETIC AYURVEDICS P. LTD. AAACZ1407D 58 7222/AHD/2013 2005-06 DCIT, BHARUCH CIRCLE, BHARUCH GUJARAT FUSION GLASS LTD., BHARUCH AAACG8435A 59 2719/AHD/2013 2003-04 ITO, WD-2(2), BARODA NILO PLAST AABFN5987C 16.12.2015 PAGE 3 OF 17 BT SR. NO. ITA NO. ASSTT. YEAR NAME OF APPELLANT NAME OF RESPONDENT PAN 1 2 3 4 5 6 IN THE INCOME TAX APPELLATE TRIBUNAL, AHMEDABAD BENCHES, AHMEDABAD ANNEXURE-1 ANNEXURE TO ITA NO.1753/AHD/2015 & OTHERS - ORDER DATED 16.12.2015 60 2769/AHD/2013 2009-10 ACIT, CIRCLE-9, SURAT SURBHI GEMS, SURAT AAJFS6821L 61 70/AHD/2014 2009-10 ACIT, CIRCLE 6, SURAT SARLA RAJKUMAR VERMA, SURAT AICPV7936L 62 44/AHD/2014 2009-10 ACIT, CIRCLE-4, SURAT RIVAA EXPORTS LTD. SURAT AAACE8331P 63 46/AHD/2014 2009-10 ITO, WD-5(4), SURAT SMT. URVASHIBEN BIPINCHANDRA PASHUBHAIWALA ABTPP8251E 64 43/AHD/2014 2010-11 ACIT, CIRCLE-4, SURAT JAIN SWETAMBER MURTIPUJAK SANGH, SURAT AABTS2656K 65 140/AHD/2014 2009-10 ACIT,CIRCLE-5, AHMEDABAD M/S RAJRATNA FASTENERS PVT. LTD. AACCR7873B 66 80/AHD/2014 2010-11 DCIT, CIRCLE-6, AHMEDABAD M/S FLU-TEF INDUSTRIES AAAFF 4911D 67 390/AHD/2014 2007-08 ACIT, CC-2(4), AHMEDABAD VAX HOUSING FINANCE CORPORATION LTD. AABCV 4001G 68 391/AHD/2014 2008-09 ACIT,CC-2(4), AHMEDABAD VAX HOUSING FINANCE CORPORATION LTD. AABCV 4001G 69 392/AHD/2014 2006-07 ACIT, ANAND CIRCLE, ANAND EMTICI ENGINEERING LTD. AAACF4642F 70 82/AHD/2014 2010-11 DCIT, CIRCLE-8, AHMEDABAD SCI INTERNATIONAL SECURITIES LTD. AAGCS2303F 71 2916/AHD/2013 2011-12 DCIT CC-2(1), AHMEDABAD SANJAY KANTIBHAI SAVALIA, AHMEDABAD ACWPS 4720K 72 IT(SS)A 453/AHD/2013 2010-11 DCIT, CC-2(1), AHMEDABAD SANJAY KANTIBHAI SAVALIA, AHMEDABAD ACWPS 4720K 73 111/AHD/2015 2007-08 ITO,WD-7(1)(4), AHMEDABAD JAYDEEP MAFATLAL PATEL AOEPP2045N 74 88/AHD/2015 2011-12 ITO WARD-2, ANAND ODE NAGRIK CREDIT CO-OP. SOCIETY LTD. AAATT4181D 75 432/AHD/2013 2008-09 ITO, SK WD-1,HIMATNAGAR SUBHASHCHANDRA MANILAL SHAH ABEFS 9242B 76 2789/AHD/2013 2009-10 DCIT,CIRCLE-1, AHMEDABAD ANIL NUTRIENTS LTD., AHMEDABAD AAGCS5565F 77 1906/AHD/2013 2009-10 DCIT, CIRCLE-8, AHMEDABAD. SHITAL INDUSTRIES P. LTD. AACCS7415G 78 2982/AHD/2013 2010-11 DCIT CIRCLE-4 AHMEDABAD MANISH P. KIRI, AHMEDABAD AAACM9909R 16.12.2015 PAGE 4 OF 17 BT SR. NO. ITA NO. ASSTT. YEAR NAME OF APPELLANT NAME OF RESPONDENT PAN 1 2 3 4 5 6 IN THE INCOME TAX APPELLATE TRIBUNAL, AHMEDABAD BENCHES, AHMEDABAD ANNEXURE-1 ANNEXURE TO ITA NO.1753/AHD/2015 & OTHERS - ORDER DATED 16.12.2015 79 3078/AHD/2013 2009-10 ACIT ANAND CIRCLE, ANAND S. K. FINANCE & INVESTMENT CO. ANAND AAJFS2689A 80 2985/AHD/2013 2009-10 DCIT (OSD)-1CIR-4 AHMEDABAD JASUBHAI JEWELLERS PVT. LTD. AHMEDABAD AABCC8395G 81 3092/AHD/2013 2010-11 ITO,WD-8(4), AHMEDABAD VERONICA CONSTRUCTION P.LTD. AABCV 3849G 82 3132/AHD/2013 2007-08 ITO WD 8(3), AHMEDABAD SHIVALIK BUILDWELL P.LTD., AHMEDABAD AABCP1802H 83 3047/AHD/2013 2011-12 ITO (INTL.TAXN)-II, AHMEDABAD AKROSH CONSULTANTS P. LTD.,AHMEDABAD AABCA2593E 84 3038/AHD/2013 2009-10 ACIT (OSD) CIR-10, AHMEDABAD VIRENDRA A. PATEL, AHMEDABAD AAVPP8848A 85 2920/AHD/2013 2005-06 DCIT, BHARUCH CIRCLE, BHARUCH HARISHBHAI MADHABHAI PATEL, PANOLI ABEPP 8746K 86 2919/AHD/2013 2009-10 ITO, WD 2(1), BARODA BHAGWATIBEN P. RAI, BARODA ACLPR9567N 87 IT(SS)A 454/AHD/2013 2010-11 DCIT, CC-2(1), AHMEDABAD PARESH NANUBHAI GAJERA, AHMEDABAD ABNPG 1713A 88 142/AHD/2015 2006-07 ITO, WD-2(2)(1), AHMEDABAD APEX DYES & INTERMEDIATES, AHMEDABAD AADFA 2959F 89 272/AHD/2015 2010-11 ITO, SK WD-2, HIMATNAGAR NRUPANSH A. PATEL AOCPP 8575P 90 89/AHD/2015 2010-11 DCIT, ANAND CIRCLE, ANAND ROTOMOTIVE POWERDRIVES INDIA LTD. AADCR3368J 91 96/AHD/2015 2011-12 ITO WD-2(1)(3), BARODA SAMEER E-CLIPSE (PRODUCTS) P. LTD.,BARODA AAGCS 7973R 92 1951/AHD/2014 & 2011-12 ACIT, CC-1, BARODA SHRI RAJESH M. VACHHANI AAVPV7650C 93 2669/AHD/2014 & 2009-10 ITO, WARD-2(2), BARODA SHRI PRANBHAI LAVJIBHAI CHHANIARA ABEPC7175M 94 1942/AHD/2014 2005-06 ITO, WARD-1(4), SURAT M/S. PRIYANK CORDS AND TASSELS P. LTD. AACCP6896L 95 1943/AHD/2014 2006-07 ITO, WARD-1(4), SURAT M/S. PRIYANK CORDS AND TASSELS P. LTD. AACCP6896L 96 ITA NO. 170/AHD/2014 2006-07 DY.CIT, CIRCLE-1, AHMEDABAD M/S. ASTRAL POYTECHNIK PVT. LTD. AABCA2951N 16.12.2015 PAGE 5 OF 17 BT SR. NO. ITA NO. ASSTT. YEAR NAME OF APPELLANT NAME OF RESPONDENT PAN 1 2 3 4 5 6 IN THE INCOME TAX APPELLATE TRIBUNAL, AHMEDABAD BENCHES, AHMEDABAD ANNEXURE-1 ANNEXURE TO ITA NO.1753/AHD/2015 & OTHERS - ORDER DATED 16.12.2015 97 ITA NO. 272/AHD/2014 2010-2011 ITO, WARD-5(1),BARODA SHREE KASHI VISHWANATH MAHADEV MANDIR AABTS2216F 98 ITA NO. 160/AHD/2014 2008-09 ACIT, CIRCLE-2, SURAT M/S. AIM COMMUNICATIONS AALFA0629E 99 ITA NO. 156/AHD/2014 2006-07 ITO, WARD-2(2), SURAT SMT. GITABEN N. KAPADIA AAUPK4396H 100 ITA NO. 240/AHD/2014 2005-06 ITO., WARD-1(2), AHMEDABAD BHUMI IMPEX PVT. LTD. AAACB7831P 101 ITA NO. 158/AHD/2014 2009-10 ITO, WARD-2(4), SURAT SHRI RAJESHKUMAR P. JARIWALA AHPPJ6097C 102 ITA NO. 134/AHD/2014 2009-10 ITO, WARD-6(2), AHMEDABAD SHRI KESHARBHAI MANJIBHAI JESANI AAKPJ6446R 103 ITA NO. 164/AHD/2014 2008-09 ACIT, CIRCLE-II, AHMEDABCAD SHRI PANKAJ KHUMCHAND JAIN AAQPJ7861C 104 IT(SS)A 42/AHD/14 2003-04 ITO., WARD-2(2), SURAT SHRI AMIT N. KAPADIA AKDPK2449J 105 ITA NO. 155/AHD/2014 2006-07 ITO., WARD-2(2), SUAT SHRI AMIT N. KAPADIA AKDPK2449J 106 IT(SS)A NO. 46/AHD/14 2006-07 ITO WARD-7(3), AHMEDABAD KAMLESH SOMABHAI PRAJAPATI ABVPP8911B 107 ITA NO. 206/AHD/2014 2009-10 ACIT(OSD), RANGE-1, AHD. M/S. C.DOCTOR INDIA PVT. LTD. AAACI3673A 108 ITA NO. 101/AHD/2014 2006-07 DY. CIT, CIRCLE-4, AHMEDABAD FRONTLINE CORPORATION LTD. AAACE2403M 109 ITA NO. 154/AHD/2014 2006-07 ITO, WARD-2(2), SURAT MRS. PREMILABEN A JARIWALA AALPJ 9580F 110 IT(SS)A NO. 47/AHD/14 2006-07 ITO, WARD-7(3), AHD. NISHA PANKAJ PRAJAPATI ANJPP8848F 111 834/AHD/2015 2010-11 ACIT, VAPI CIRCLE, VAPI M/S. ALIDHARA TEXSPIN ENGINEERS AAIFA2434N 112 2581/AHD/2015 2008-09 DCIT, CIRCLE 3(3), SURAT SHRI JAYESH RAMESHCHANDRA GANDHI ABKPG0796Q 113 2580/AHD/2015 2011-12 ACIT, CIRCLE 1(1)(1), SURAT SHRI MARUGAN MUTTAIAH MADASAMY AAMPM6642E 114 2579/AHD/2015 2011-12 ACIT, CIRCLE 1(1)(1), SURAT M/S. EMPIRE MOTORS PVT. LTD. AAACE5123F 115 2577/AHD/2015 2011-12 ITO, WARD2(2)(4), SURAT M/S. SIDDHI VINAYAK ESTATE ABLFS9456L 116 2422/AHD/2015 2009-10 DCIT, CIRCLE-2(1)(1), AHMEDABAD M/S. GSP CROP SCIENCE PVT. LTD. AAACG7984Q 117 2470/AHD/2015 2012-13 ITO, WARD-1, MEHSANA SHRI BHARAT ABHERAJBHAI CHAUDHARY ADDPC6609H 118 2471/AHD/2015 2012-13 ITO, WARD-1, MEHSANA SHRI GUNAVANT BHOGILAL PATEL AGWPP5715F 119 3152/AHD/2015 2012-13 DCIT, CIRCLE-3(1)(2), AHMEDABAD M/S. RBZ JEWELLERS PVT. LTD. AADCR9484R 16.12.2015 PAGE 6 OF 17 BT SR. NO. ITA NO. ASSTT. YEAR NAME OF APPELLANT NAME OF RESPONDENT PAN 1 2 3 4 5 6 IN THE INCOME TAX APPELLATE TRIBUNAL, AHMEDABAD BENCHES, AHMEDABAD ANNEXURE-1 ANNEXURE TO ITA NO.1753/AHD/2015 & OTHERS - ORDER DATED 16.12.2015 120 3243/AHD/2015 2010-11 ITO, WARD-1, PALANPUR M/S. PATEL JETHALAL & PARSHOTTAMDAS & CO. AAEFP3218M 121 2295/AHD/2015 2011-12 ITO, WARD-4, GANDHINAGAR SONIC TECHNOLOGY (INDIA) INC AARFS3913K 122 2306/AHD/2015 2011-12 ITO, WARD 3(2)(6), AHMEDABAD (NEW) & ITO WARD 6(4), AHMEDABAD (OLD) M/S. ARPAN AROMATICS AALFA3875G 123 2459/AHD/2015 2008-09 DCIT, CIRCLE-4(1)(1), AHMEDABAD USHA COMPRESSORS PVT. LTD. AAACU3349R 124 2252/AHD/2015 2008-09 ACIT, ANAND CIRCLE, ANAND EMTICI ENGINEERING LTD. AAACE4642F 125 2253/AHD/2015 2009-10 ACIT, ANAND CIRCLE, ANAND EMTICI ENGINEERING LTD. AAACE4642F 126 2154/AHD/2013 2008-09 ITO, WD 1(2), AHMEDABAD BARA MACHINES PVT. LTD. AABCB 8696F 127 2194/AHD/2013 2006-07 ACIT, CIRCLE 5, AHMEDABAD RAVJIBHAI M. PATEL ACMPP1986G 128 2193/AHD/2013 2009-10 ACIT, CIRCLE-5, AHMEDABAD PEARL STOCKHOLDING P. LTD. AAECP0788K 129 2192/AHD/2013 2006-07 ACIT, CIRCLE-5, AHMEDABAD OMKAR TEXTILE MILLS P. LTD. AAACO2424M 130 2181/AHD/2013 2008-09 DCIT (OSD) RANGE-1, AHMEDABAD BHAGWATI SPEROCAST PVT. LTD. AABCB 7709G 131 1844/AHD/2013 2009-10 ITO, WD-5(4), SURAT SUSHIL MEGHRAJ KEWLANI ATTPK7820M 132 1850/AHD/2013 2004-05 ACIT, CIRCLE6, SURAT HEENABEN HITENDRABHAI NANAVATI AAMPN 4781F 133 2131/AHD/2013 2007-08 ACIT, CIR-3, SURAT BONEY NIRANJANBHAI DESAI ACYPD 8194Q 134 2132/AHD/2013 2006-07 ACIT, CIR-3, SURAT SHRUTA KRISHNAKANT PATEL ABOPJ 2393J 135 2133/AHD/2013 2006-07 ACIT, CIR-3, SURAT SMT. |SUSHILABEN H. JARIWALA ABOPJ 2393J 136 2137/AHD/2013 2006-07 ITO, WARD-2(6), BARODA TEJAS DILIPBHAI CHOKSHI ACWPC 3216A 137 2310/AHD/2013 2004-05 ITO, WARD 9(2), SURAT JAYANTIBHAI V. LAKHANI AADPL 3843P 138 2278/AHD/2013 2009-10 ITO, WARD 5(2), BARODA NISHA DEEPAK POPAT ADFPP 0267L 139 2314/AHD/2013 2008-09 ACIT, CIRCLE 11, AHMEDABAD FALGUN SHIRISHCHANDRA SHETH AFBPS 1534H 140 ITA NO. 223/AHD/14 2005-06 ITO, WARD-2(4), AHMEDABAD C.J. SHAH & COMPANY AABFC-0912E 16.12.2015 PAGE 7 OF 17 BT SR. NO. ITA NO. ASSTT. YEAR NAME OF APPELLANT NAME OF RESPONDENT PAN 1 2 3 4 5 6 IN THE INCOME TAX APPELLATE TRIBUNAL, AHMEDABAD BENCHES, AHMEDABAD ANNEXURE-1 ANNEXURE TO ITA NO.1753/AHD/2015 & OTHERS - ORDER DATED 16.12.2015 141 ITA NO. 397/AHD/14 2010-2011 DYCIT, CIRCLE-8, AHMEDABAD SHARDA ALLOYS PVT. LTD. AACCS6833Q 142 ITA NO. 428/AHD/14 2009-2010 D.C.I.T., CIRCLE-1, AHMEDABAD M/S. ALPS CHEMICALS PVT. LTD. AAACA9523B 143 ITA NO. 423/AHD/14 2008-09 D.C.I.T., (OSD)-1, CIR-4, AHD KITCHEN EXPRESS OVERSEAS LTD. 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PATEL ACQPP 7378E 284 IT(SS)A 315/AHD/2013 2009-10 ACIT, CIRCLE-1, BARODA SHRI ARVIND G. PATEL ACQPP 7378E 285 2090/AHD/2014 2011-12 ACIT, CENTRAL CIRCLE-2, SURAT SHRI JIGAR SHASHIKANT SHAH, SURAT AMBPS 4012 P 286 2085/AHD/2014 2010-11 ACIT, CIRCLE-3, SURAT M/S. KINSUM INDUSTREIS, SURAT AACFK 9620 L 287 3064/AHD/2014 2011-12 DCIT, CIRCLE-3(3), AHMEDABAD SHRI TUSHAR AMIDHAR MAJUMUDAR, AHMEDABAD AFFPM 7176 M 288 3208/AHD/2014 2010-11 DCIT, CIR-1(1)(1), AHMEDABAD SHRI ANANGBHAI AJAYBHAI LALBHAI, AHMEDABAD AAFPL 0695 M 16.12.2015 PAGE 15 OF 17 BT SR. NO. ITA NO. ASSTT. YEAR NAME OF APPELLANT NAME OF RESPONDENT PAN 1 2 3 4 5 6 IN THE INCOME TAX APPELLATE TRIBUNAL, AHMEDABAD BENCHES, AHMEDABAD ANNEXURE-1 ANNEXURE TO ITA NO.1753/AHD/2015 & OTHERS - ORDER DATED 16.12.2015 289 83/AHD/2014 2008-09 DCIT, CIRCLE8, AHMEDABAD SARABHAI HOLDINGS PVT LTD, AHMEDABAD AAECS 6919 B 290 129/AHD/2014 2010-11 DCIT, CIRCLE-4, AHMEDABAD INNOVATIVE INFRASTRUCTURE PVT LTD, AHMEDABAD AABCI 2364 P 291 115/AHD/2014 2008-09 ITO, WARD 3(1), SURAT SMT. PARULBEN JAYKANT SHAH, SURAT AQBPS 7073 C 292 1534/AHD/2013 2009-10 ITO, WARD 6(5), AHMEDABAD M/S. KNACK POLYMERS, AHMEDABAD AAIFK 4470 E 293 2328/AHD/2015 2009-10 DCIT, CIRCLE 1(1)(1), VADODARA M/S. BANCO ALUMINIUM LTD, VADODARA AAACB 8629 B 294 IT(SS)A NO.420/AHD/2013 & 2009-10 ACIT, CENTRAL CIRCLE 2(4), AHMEDABAD DHIRAJLAL V. SANGHVI, HUF AAEHD6469E 295 IT(SS)A NO.421/AHD/2013 & 2010-11 ACIT, CENTRAL CIRCLE 2(4), AHMEDABAD DHIRAJLAL V. SANGHVI, HUF AAEHD6469E 296 2557/AHD/2013 & 2009-10 ITO, WARD 6(5), AHMEDABAD SMT. NAYANABEN ANILBHAI PATEL AEAPP9362C 297 2372/AHD/2013 & 2010-11 ACIT, CIRCLE-4, BARODA M/S. MUNJAL AUTO INDUSTRIES LTD. AAACG8588L 298 1505/AHD/2015 2008-09 ITO, WD. 5(3)(1), AHD SHRI ASHOKBHAI YASHWANTRAI DESAI, AHD ACXPD1718M 299 635/AHD/2015 2009-10 ITO, WD (2)(1), VADODARA SHRI DAHYABHAI SHANKARBHAI PATEL (HUF) AACHP3688P 300 616/AHD/2015 2010-11 ITO, WD. 4(2), AHD KHIZER IMPEX PVT. LTD, AHD AADCK0403B 301 696/AHD/2015 2010-11 ITO, WD.5, PALANPUR SHRI NAVGHANBHAI M. BHARVAD, GANDHINAGAR ABIPB7431M 302 IT(SS)A NO.385/AHD/2013 2005-06 ACIT, CENTRAL CIRCLE 1(1), AHMEDABAD SMT. MAMTABEN G. PATEL ABYPP7963N 303 IT(SS)A NO.384/AHD/2013 2005-06 ACIT, CENTRAL CIRCLE 1(1), AHMEDABAD SHRI GIRISH N. PATEL ABEPP8969L 304 2621/AHD/2013 2006-07 ITO, WARD 5(4), BARODA SHRI MOHMMADSARIF I. MANIYAR AFUPM3863Q 305 2443/AHD/2013 2008-09 ACIT, CIRCLE-11, AHMEDABAD SHRI PANKAJ KHUBCHAND JAIN AAQPJ7861C 306 IT(SS)A NO.418/AHD/2013 2010-11 DCIT, CENTRAL CIRCLE 1(2), AHMEDABAD M/S. PATEL ISHWARBHAI SOMABHAI & CO. AAKFP6988N 16.12.2015 PAGE 16 OF 17 BT SR. NO. ITA NO. ASSTT. YEAR NAME OF APPELLANT NAME OF RESPONDENT PAN 1 2 3 4 5 6 IN THE INCOME TAX APPELLATE TRIBUNAL, AHMEDABAD BENCHES, AHMEDABAD ANNEXURE-1 ANNEXURE TO ITA NO.1753/AHD/2015 & OTHERS - ORDER DATED 16.12.2015 307 IT(SS) NO.382/AHD/2013 2005-06 ACIT, CENTRAL CIRCLE 1(1), AHMEDABAD SHRI MRUNAL KANUBHAI PATEL AHGPP4252N 308 2483/AHD/2013 2010-11 ACIT, CENTRAL CIRCLE-1, BARODA M/S. J. P. PATEL & CO. AABFJ8814A 309 2383/AHD/2013 2009-10 ACIT, CIRCLE11, AHMEDABAD SHRI PRAVIN KUMAR SHIRIPAL JAIN AAUPJ0387R 310 2389/AHD/2013 2009-10 DCIT, CIRCLE-4, AHMEDABAD IRM OFF SHORE & MARINE P. LTD. AAAC14327B 311 2365/AHD/2013 2004-05 ITO, SABARKANTHAWARD-3, HIMATNAGAR M/S. YASHIKA CERAMICS INDUSTRIES AAAFY1569J 312 2366/AHD/2013 2004-05 ITO, S.K., WARD-1, HIMATNAGAR SANYO CERA TILES PVT. LTD. AAGCS1256D 313 2361/AHD/2013 2004-05 ITO, SABARKANTHAWARD-3, HIMATNAGAR YOGI CERAMICS AAAFY1063H 314 2262/AHD/2013 2007-08 ACIT, CIRCLE 2(2), BARODA SHRI NAVALBHAI B PATEL ACOPP2881N 315 ITA NO. 490/AHD/15 2011-12 DY.CIT,CIRCLE-4(1)(1), AHD. STERLING ABRASIVES LTD. AACCS1266P 316 IT(SS) NO. 40/AHD/15 2006-07 ITO, WARD-5(1)(1), AHD. SHRI GIRISHKUMAR AMRATLAL GOR ACBPG5240M 317 ITA NO. 536/AHD/15 2006-07 DY.CIT, CIRCLE-1(2), AHMEDABAD SMT. SHASHIBEN RAJENDRA JAIN AARPJ4275F 318 ITA NO. 1280/AHD/15 2010-2011 ITO,WARD-8(2), BARODA SHRI MAGANBHAI RAMBHAI PATEL AHSPP1244J 319 ITA NO. 968/AHD/15 2012-13 ITO (EXEMPTIONS), PALANPUR GMDC SCIENCE & RESEARCH CENTRE AAATG1304R 320 2093/AHD/15 2010-11 DCIT, CIRCLE1(1)(2), AHD. M/S. CRYSTAL QUINONE PVT. LTD. AABCC1413H 321 ITA NO. 863/AHD/15 2007-08 ACIT, NAVSARI CIRCLE, NAVSARI MASS CHEMICAL INDUSTRIES PVT. LTD. AABCM6329A 322 ITA NO. 965/AHD/15 2007-08 ITO (EXEMPTIONS), PALANPUR THE BANASKANTHA DISTRICT KELVANI MANDAL AAATB1553B 323 ITA NO. 1225/AHD/15 2010-2011 DCIT, CIRCLE-3(3), AHMEDABAD GANESH DUNGARSHI GALA NAVNEET HOUSE ACZPG9111F 324 1027/AHD/15 2008-09 ITO, WARD-3(1)(1), AHMEDABAD NANOCAST R & D (I) PVT. LTD. AACCN2350H 325 2264/AHD/2013 2001-02 ACIT, CIRCLE-3, BARODA SHREEJI EDUCATION TRUST AABTS2214H 16.12.2015 PAGE 17 OF 17 BT SR. NO. ITA NO./CO NO. ASSTT. YEAR NAME OF APPELLANT NAME OF RESPONDENT PAN 1 2 3 4 5 6 1 CO 60/AHD/2014 (IN ITA NO.2916/AHD/2013 ) 2011-12 SANJAY KANTIBHAI SAVALIA,AHMEDABAD DCIT,CC-2(1), AHMEDABAD ACWPS 4720K 2 CO 59/AHD/2014 (IN IT(SS) 453/AHD/13) 2010-11 SANJAY KANTIBHAI SAVALIA, AHMEDABAD DCIT, CC-2(1), AHMEDABAD ACWPS 4720K 3 CO 32/AHD/2015 (IN ITA NO.111/AHD/2015) 2007-08 JAYDEEP MAFATLAL PATEL ITO,WD-7(1)(4), AHMEDABAD AOEPP2045N 4 CO 27/AHD/2015 (IN ITA NO.88/AHD/2015) 2011-12 ODE NAGRIK CREDIT CO-OP. SOCIETY LTD. ITO WARD-2, ANAND AAATT4181D 5 CO 103/AHD/2013 (IN ITA NO.432/AHD/2013) 2008-09 SUBHASHCHANDRA MANILAL SHAH ITO, SK WD-1,HIMATNAGAR ABEFS 9242B 6 CO 108/AHD/2014 (IN ITA NO. 2789/AHD/2013) 2009-10 ANIL NUTRIENTS LTD., AHMEDABAD DCIT,CIRCLE-1, AHMEDABAD AAGCS5565F 7 CO 2/AHD/2014(IN ITA NO.1906/AHD/2013) 2009-10 SHITAL INDUSTRIES P. LTD. DCIT, CIRCLE-8, AHMEDABAD. AACCS7415G 8 CO 237A/2014 (IN ITA 1951/A/14) 2011-12 SHRI RAJESH M. VACHHANI ACIT, CC-1, BARODA AAVPV7650C 9 CO 24/A/15 (IN ITA 2669/A/14) 2009-10 SHRI PRANBHAI LAVJIBHAI CHHANIARA ITO, WARD-2(2), BARODA ABEPC7175M 10 CO 216/A/14 (IN ITA 1942/A/14) 2005-06 M/S. PRIYANK CORDS AND TASSELS P. LTD. ITO, WARD-1(4), SURAT AACCP6896L 11 CO 217/A/14 (IN ITA 1943/A/14) 2006-07 M/S. PRIYANK CORDS AND TASSELS P. LTD. ITO, WARD-1(4), SURAT AACCP6896L 12 C.O. NO. 74/AHD/2014 IN ITA NO. 2961/AHD/2013 2009-2010 I.T.O, S.K. WARD-3, SABARKANTHA SHRI MAYURESHKUMAR DINESHBHAI PATEL ATHPP 6872 13 C.O. NO. 73/AHD/14 IN ITA NO. 2972/AHD/2013 2009-2010 ITO, WARD-10(2), AHMEDABAD KUM. DIPAL PRAVINKUMAR SHAH BFWPS 4243B 14 C.O. NO. 75/AHD/14 IN ITA NO. 2962/AHD/13 & 2009-2010 ITO, S.K. WARD-3, SABARKANTHA ANKITKUMAR DINESHBHAI PATEL ATHPP6878K 15 C.O. NO. 37/AHD/2014 IN ITA NO. 234/AHD/14 2009-2010 ITO, WARD-8(2), AHMEDABAD SHRI ALAP SOMABHAI PATEL AETPP8910M 16 C.O. NO. 58/AHD/2014 IN ITA NO. 3051/AHD/13 2010-2011 ITO., WARD-9(4), AHMEDABAD M/S. NABROS, AADFN4806C IN THE INCOME TAX APPELLATE TRIBUNAL, AHMEDABAD BENCHES, AHMEDABAD ANNEXURE-2 (CROSS OBJECTIONS) ANNEXURE TO ITA NO.1753/AHD/2015 & OTHERS - ORDER DATED 16.12.2015 16.12.2015 CO-FINAL PAGE 1 OF 2 BT SR. NO. ITA NO./CO NO. ASSTT. YEAR NAME OF APPELLANT NAME OF RESPONDENT PAN IN THE INCOME TAX APPELLATE TRIBUNAL, AHMEDABAD BENCHES, AHMEDABAD 17 C.O. NO. 08/AHD/15 IN ITA NO. 789/AHD/2015 2008-09 ITO., WARD-3(2)(6), AHMEDABAD SHRI ANANDKUMAR L. DIWAKAR ADPPD9918A 18 C.O NO. 96/AHD/15 IN ITA NO. 1187/AHD/15 2011-12 ITO, WARD1(3)(3), AHMEDABAD M/S. KUNVARJI FINSTOCK P. LTD. AAACK8760E 19 C.O. NO. 90/AHD/2015 IN ITA NO. 1028/AHD/15 2005-06 ITO, WARD-3(1)(1), AHMEDABAD N. MOHANLAL RAIL TRACK P. LTD. AAACN1838Q 20 C.O. NO. 89/AHD/2015 IN ITA NO. 938/AHD/15 2010-11 DCIT, CIRCLE-1(1)(1), VADODARA M/S. ADITYA FORGE LIMITED AABCA7948P 21 CO NO.264/AHD/2014 IN ITA NO.2090/AHD/2014 2011-12 SHRI JIGAR SHASHIKANT SHAH, SURAT ACIT, CENTRAL CIRCLE-2, SURAT AMBPS 4012 P 22 CO NO.313/AHD/2014 IN ITA NO.3064/AHD/2014 2011-12 SHRI TUSHAR AMIDHAR MAJUMUDAR, AHMEDABAD DCIT, CIRCLE-3(3), AHMEDABAD AFFPM 7176 M 23 CO NO.2/AHD/2015 IN ITA NO.3208/AHD/2014 2010-11 SHRI ANANGBHAI AJAYBHAI LALBHAI, AHMEDABAD DCIT, CIR-1(1)(1), AHMEDABAD AAFPL 0695 M 24 CO NO.169/AHD/2014 IN ITA NO.83/AHD/2014 2008-09 SARABHAI HOLDINGS PVT LTD, AHMEDABAD DCIT, CIRCLE8, AHMEDABAD AAECS 6919 B 25 CO NO. 102/AHD/2014 IN ITA NO.115/AHD/2014 SMT. PARULBEN JAYKANT SHAH, SURAT ITO, WARD 3(1), SURAT AQBPS 7073 C 26 CO NO.193/AHD/2013 IN ITA NO.1534/AHD/2013 2009-10 M/S. KNACK POLYMERS, AHMEDABAD ITO, WARD 6(5), AHMEDABAD AAIFK 4470 E 27 CO NO.170/AHD/2015 IN ITA NO.2328/AHD/2015 2009-10 M/S. BANCO ALUMINIUM LTD, VADODARA DCIT, CIRCLE 1(1)(1), VADODARA AAACB 8629 B 28 CO NO.127/A/14 (IN ITA 420/A/13) 2009-10 DHIRAJLAL V. SANGHVI, HUF ACIT, CENTRAL CIRCLE 2(4), AHMEDABAD AAEHD6469E 29 CO NO.128/A/14 (IN ITA 420/A/13) 2010-11 DHIRAJLAL V. SANGHVI, HUF ACIT, CENTRAL CIRCLE 2(4), AHMEDABAD AAEHD6469E 30 C.O NO.55/A/2014 (IN ITA 2557/A/13) 2009-10 SMT. NAYANABEN ANILBHAI PATEL ITO, WARD 6(5), AHMEDABAD AEAPP9362C 31 CO 51/A/2014 (IN ITA 2372/A/13) 2010-11 M/S. MUNJAL AUTO INDUSTRIES LTD. ACIT, CIRCLE-4, BARODA AAACG8588L 32 CO NO. 92/AHD/2015 (IN ITA NO.1505/AHD/2015 2008-09 ITO, WD. 5(3)(1), AHD SHRI ASHOKBHAI YASHWANTRAI DESAI, AHD ACXPD1718M 33 & CO NO. 60/AHD/2015 ( IN ITA NO. 635/AHD/2015) 2009-10 ITO, WD (2)(1), VADODARA SHRI DAHYABHAI SHANKARBHAI PATEL (HUF) AACHP3688P 16.12.2015 CO-FINAL PAGE 2 OF 2 BT