, B , , ./ ITA NO.1868 & 1869/AHD/2013 ! / ASSESSMENT YEAR 2007-08 & 2008-09 RAIPUR MANUFACTURING CO. LTD.(IN LIQN.) C/O OFFICIAL LIQUIDATOR, JIVABHAI CHAMBERS, ASHRAM ROAD, AHMEDABAD. PAN AAECR 1872Q /V/S. ITO, WD-5(3), AHMEDABAD. / APPELLANT !' / RESPONDENT '#$ % / BY APPELLANT #$ &''# $ % / BY RESPONDENT MR. JAMES KURIEN, SR. DR ( ) $ *+ / DATE OF HEARING: 10/02/2017 ,! - $ *+ /DATE OF PRONOUNCEMENT 10/02/2017 % / ORDER & , ' ( ) *+, -* . / ( 0*() 3 45 02-11-2012 & 07.11.2012 , ! 5 2007-08 & 2008-09 6 78 9 $ :) /;< 2. $ 6>+ ( ) $ *+ 4 24/11/2016 $ ( ) 45 10/02/2017 :) ' < -* . ? @ A /+ + :) B /+ C &*D . ( ) ': /* ( ) 4 :< ? -E'*F G, / / * /; H -* /+ /* ( ?I> ( /+ /;< ? ! , / + D!, 4J+ K ! ./ ITA NO.1868 & 1869/AHD/2013 2 ( 0* EJLM ?ENO (&) PPLO, 38 ?L+O 320 (4J+ ) T U&3 CIA ! :# * ( /V ( 0* 223 ?L+ 480 (T..) ( ! * / ( T -* $ X * * / ( T YZ G /+ ( IN LIMINE) -[ * /\< 3. -! 7, -*/6 Z: $ YZ G /+ - $ * /\< % - .#/ 0 10 TH FEBRUARY, 2017 # ' 1 2 - 3$ SD/- S D/- ( ) ( ) 45 10/02/2017 / < % - !4+56 76/+, 1) -* 2) &''# 3) D* ( 0* 4) ( 0*-()- 5) 6 Z: &*D, + D!, / 6) : O A? < //'6+ !4+// 3 , / EB, + D!, / <