The ITO, Ward-4(1), Ahmedabad V. M/s. E-Infochips Limited, Ahmedabad

ITA 2311/AHD/2008

• Counselvise Citation: [2010] 135 COUNSELVISE.COM (IT) 9784 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 3 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-09-2010
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 17-09-2010
• Assessment Year: 2005-2006
• Appeal Filed On: 17-06-2008
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ALOK JOHRI
• Assessee Lawyers: S N SOPARKAR SRAR
• Keywords: Business income
• Section: 10B

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AT AHMEDABAD AHMEDABAD B BENCH BEFORE SHRI G.D. AGARWAL, VICE-PRESIDENT (AZ) AND SHRI MAHAVIR SINGH, JUDICIAL MEMBER ITA NO.2311/AHD/2008 [ASSTT.YEAR: 2005-06] INCOME TAX OFFICER, -VS- E-INFOCHIP LTD. WARD-4(1), R.NO.105, 11/A-B, CARGO MOTORS, OFF. 1 ST FLOOR, NAVJIVAN TRUST C.G. ROAD, ELISBRIDGE, AHME DABAD BUILDING, NAVJIVAN P.O. PAN NO.AACCS1310E AHMEDABAD (APPELLANT) (RESPONDENT) REVENUE BY : SHRI ALOK JOHRI, CIT-DR ASSESSEE BY: SHRI S.N.SOPA RKAR, SR-AR & SHRI B ANDISH SOPARKAR O R D E R PER MAHAVIR SINGH, JUDICIAL MEMBER:- THIS APPEAL BY REVENUE IS ARISING OUT OF THE ORDER OF COMMISSIONER OF INCOME-TAX (APPEALS)-VIII, AHMEDABAD IN APPEAL NO. CIT(A)- VIII/ITO/4(1)/147/07-08 DATED 28-03-2008. THE ASSES SMENT WAS FRAMED BY ITO, WARD-4(1), AHMEDABAD U/S.143(3) OF THE INCOME- TAX ACT, 1961 (HEREINAFTER REFERRED TO AS THE ACT) VIDE HIS ORD ER DATED 19-12-2008 FOR ASSESSMENT YEAR 2005-06. 2. THE FIRST ISSUE IN THIS APPEAL OF REVENUE IS AGA INST THE ORDER OF CIT(A) EXEMPTED AN AMOUNT OF RS.8,40,35,068/- U/S.10B OF T HE ACT. FOR THIS, REVENUE HAS RAISED THE FOLLOWING GROUND NO.1 :- 1. THE LD. CIT(A) HAS ERRED IN LAW AND ON THE FACT S IN HOLDING THAT THE ASSESSEE IS ENTITLED FOR EXEMPTION U/S.10B OF RS.8, 40,35,068/- IN RESPECT OF THE AHMEDABAD UNDERTAKING. ITA NO.2311/AHD/2008 A.Y. 2005-06 ITO WD-4(1) ABD V. E-INFOCHIP LTD. PAGE 2 3. AT THE OUTSET LD. SR-COUNSEL FOR THE ASSESSEE, S HRI S.N.SOPARKAR STATED THAT THIS ISSUE IS COVERED IN FAVOUR OF ASSE SSEE AND AGAINST THE REVENUE BY THE DECISION OF THIS TRIBUNAL IN ASSESSE ES OWN CASE IN ITA NO.4005/AHD/2003 DATED 30-05-2008 FOR ASSESSMENT YEAR 2001-02, WHERE IN EXACTLY ON SIMILAR FACTS, THE TRIBUNAL HAS DECIDED THE ISSUE VIDE PARA-7.5 AS UNDER:- 7.5 WE HAVE HEARD THE RIVAL CONTENTION AND GONE T HROUGH THE FACTS OF THE CASE. ON THE ASPECTS OF VIOLATION OF STPI NORMS AND ESTABLISHMENT OF NEW UNDERTAKING, WE DO NOT FIND AN Y INFIRMITY IN THE FINDINGS OF LD. CIT(A). IN RESPECT OF FINDING OF THE AO REGARDING CONVERSION OF UNIT IN TO STPI UNIT, WE MAY HAVE A L OOK AT THE FOLLOWING CIRCULAR ISSUED BY THE CBDT. SUBJECT: TAX HOLIDAY UNDER SECTION 10B OF THE INCO ME-TAX ACT TO 100% EXPORT ORIENTED UNDERTAKING-CERTAIN CLARIFICAT ION-REG. CIRCULAR NO.1 OF 2005, DT. 6 TH JAN., 2005 SECTION 10B OF THE INCOME-TAX ACT PROVIDES FOR 100% DEDUCTION OF PROFITS DERIVED BY A HUNDRED PER CENT EXPORT ORIENT ED UNDERTAKING, FROM EXPORT OF ARTICLES OR THINGS OR COMPUTER SOFTW ARE MANUFACTURED OR PRODUCED BY IT. THE DEDUCTION IS AV AILABLE FOR A PERIOD OF TEN CONSECUTIVE ASSESSMENT YEARS BEGINNIN G WITH THE ASSESSMENT YEAR RELEVANT TO THE PREVIOUS YEAR IN WH ICH THE UNDERTAKING BEGINS TO MANUFACTURE OR PRODUCE ARTICL ES OR THINGS OR COMPUTER SOFTWARE. HOWEVER, NO DEDUCTION UNDER SECT ION 10B IS AVAILABLE AFTER ASSESSMENT YEAR 2009-10. 2. THE DEDUCTION UNDER SECTION 10B IS AVAILABLE TO AN UNDERTAKING WHICH FULFILLS ALL THE FOLLOWING CONDIT IONS:- I) IT MANUFACTURES OR PRODUCES ANY ARTICLE OR THING OR COMPUTER SOFTWARE ; II) IT IS NOT FORMED BY THE SPLITTING UP, OR THE RECONSTRUCTION, OF A BUSINESS ALREADY IN EXISTENCE EXCEPT IN THE CIRCUMSTANCES SPECIFIED UNDER SECTION 33B OF THE IT ACT ; III) IT IS NOT FORMED BY THE TRANSFER TO A NEW BUSI NESS OF MACHINERY OR PLANT PREVIOUSLY USED FOR ANY PURPOSE. ITA NO.2311/AHD/2008 A.Y. 2005-06 ITO WD-4(1) ABD V. E-INFOCHIP LTD. PAGE 3 3. REPRESENTATIONS HAVE BEEN RECEIVED FROM VARIOUS QUARTERS AS TO WHETHER AN UNDERTAKING SET UP IN DOMESTIC TAR IFF AREA, WHICH IS SUBSEQUENTLY APPROVED AS 100% EOU BY THE BOARD A PPOINTED BY THE CENTRAL GOVERNMENT IN EXERCISE OF POWERS CON FERRED UNDER SECTION 14 OF THE INDUSTRIES (DEVELOPMENT AND REGUL ATION) ACT, 1951, IS ELIGIBLE FOR DEDUCTION UNDER SECTION 10B O F THE INCOME-TAX ACT. 4. THE MATTER HAS BEEN EXAMINED AND IT IS HEREBY CL ARIFIED THAT AN UNDERTAKING SET UP IN DOMESTIC TARIFF AREA (DTA) AND DERIVING PROFIT FROM EXPORT OF ARTICLES OR THINGS OR COMPUTE R SOFTWARE MANUFACTURED OR PRODUCED BY IT, WHICH IS SUBSEQUENT LY CONVERTED INTO A EOU, SHALL BE ELIGIBLE FOR DEDUCTION UNDER S ECTION 10B OF THE IT ACT, ON GETTING APPROVAL AS 100% EXPORT ORIENTED UNDERTAKING. IN SUCH A CASE, THE DEDUCTION SHALL BE AVAILABLE ON LY FROM THE YEAR IN WHICH IT HAS GOT THE APPROVAL AS 100% AND SHALL BE AVAILABLE ONLY FOR THE REMAINING PERIOD OF TEN CONSECUTIVE AS SESSMENT YEARS, BEGINNING WITH THE ASSESSMENT YEAR RELEVANT TO THE PREVIOUS YEAR IN WHICH THE UNDERTAKING BEGINS TO MANUFACTURE OR P RODUCE ARTICLES OR THINGS OR COMPUTER SOFTWARE, AS DTA UNIT. FURTHE R, IN THE YEAR OF APPROVAL, THE DEDUCTION SHALL BE RESTRICTED TO THE PROFITS DERIVED FROM EXPORTS, FROM AND AFTER THE DATE OF APPROVAL O F THE DTA UNIT AS 100% EOU. MOREOVER, THE DEDUCTION TO SUCH UNITS IN ANY CASE WILL NOT BE AVAILABLE AFTER ASSESSMENT YEAR 2009-01 . 4. TO CLARIFY THE ABOVE POSITION, CERTAIN ILLUSTRAT IONS ARE GIVEN AS UNDER:- I) UNDERTAKING A IS SET UP IN DOMESTIC TARIFF ARE A AND STARTS MANUFACTURE OR PRODUCTION OF COMPUTER SOFTWA RE IN FINANCIAL YEAR 1999-00 RELEVANT TO ASSESSMENT YE AR 2000-01. IT GETS APPROVAL AS 100% EOU ON 10 TH SEPTEMBER, 2004 IN THE FINANCIAL YEAR 2004-05 RELEV ANT TO ASSESSMENT YEAR 2005-06. ACCORDINGLY, IT SHALL BE ELIGIBLE FOR DEDUCTION UNDER SECTION 10B FROM ASSESSMENT YEAR 2005-06 I.E., THE YEAR IN WHICH IT FULFILLS THE BASIC CONDITION OF BEING A 100% EOU. FURTHER, THE DEDUCTION SHALL BE AVAILABLE ONLY FOR THE REMAINING PERIOD OF EOU. FURTHER, THE DEDUCTION SH ALL BE AVAILABLE ONLY FOR THE REMAINING PERIOD OF TEN Y EARS I.E., FROM ASSESSMENT YEAR 2005-06 TO ASSESSMENT YEAR 2009-10. THIS DEDUCTION UNDER SECTION 10B FOR ASSESSMENT YEAR 2005-06 SHALL BE RESTRICTED TO THE ITA NO.2311/AHD/2008 A.Y. 2005-06 ITO WD-4(1) ABD V. E-INFOCHIP LTD. PAGE 4 PROFITS DERIVED FROM EXPORTS, FROM AND AFTER THE DA TE OF APPROVAL OF THE DTA UNIT AS 1005 EOU. II) UNDERTAKING B SET UP IN DOMESTIC TARIFF AREA, BEGINS TO MANUFACTURE OR PRODUCE COMPUTER SOFTWARE IN FINANCIAL YEAR 1996-97 RELEVANT TO ASSESSMENT YEAR 1997-98. IT GETS APPROVAL AS 100% EOU IN FINANCIAL YEAR 2007-08 RELEVANT TO ASSESSMENT YEAR 2008-09. N O DEDUCTION UNDER SECTION 10B SHALL BE ADMISSIBLE TO UNDERTAKING B AS THE PERIOD OF 10 YEARS EXPIRES I N FINANCIAL YEAR 2005-06 RELEVANT TO ASSESSMENT YEAR 2006-07, PRIOR TO ITS APPROVAL AS 100% EOU. III) UNDERTAKING C IS SET UP IN DOMESTIC TARIFF A REA IN THE FINANCIAL YEAR 2000-01 RELEVANT TO ASSESSMENT YEAR 2001-02 AND ENGAGED IN THE BUSINESS OF PROVIDING COMPUTER RELATED SERVICES, OTHER THAN THOSE NOTIFIE D BY THE BOARD FOR THE PURPOSES OF SECTION 10B. IN FINA NCIAL YEAR 2002-03, IT ACQUIRES MORE THAN 20% OF OLD PLAN T & MACHINERY AND STARTS MANUFACTURING COMPUTER SOFTWARE. IT ALSO GETS APPROVAL AS 100% EOU IN FINANCIAL YEAR 2002-03. UNDERTAKING C SHALL NOT BE ELIGIBLE FOR DEDUCTION UNDER SECTION 10B, AS THERE HAS BEEN TRANSFER OF OLD PLANT & MACHINERY. IV) UNDERTAKING D IS SET UP AND STARTS PRODUCING COMPUTER SOFTWARE IN FINANCIAL YEAR 2003-04 RELEVAN T TO ASSESSMENT YEAR 2004-05. IT GETS APPROVAL AS 100% EOU IN FINANCIAL YEAR 2006-07 RELEVANT TO ASSESSMEN T YEAR 2007-08. HOWEVER, THE DEDUCTION SHALL NOT BE AVAILABLE AFTER ASSESSMENT YEAR 2009-10. V) UNDERTAKING E IS SET UP AND STARTS PRODUCING COMPUTER SOFTWARE PRIOR TO 31 ST MARCH, 1994. IT GETS APPROVAL AS 100% EOU IN FINANCIAL YEAR 2004-05 RELEVANT TO ASSESSMENT YEAR 2005-06. UNDERTAKING E SHALL NOT BE ELIGIBLE FOR DEDUCTION UNDER SECTION 1 0B AS THE PERIOD OF DEDUCTION OF 10 YEARS EXPIRES PRIOR T O ASSESSMENT YEAR 2005-06. [F.NO.149/194/2004-TPL] 7.6 AS IS APPARENT FROM THE PARA-4 OF THE AFORESAI D CIRCULAR AND THE ILLUSTRATIONS GIVEN THEREAFTER, CBDT ITSELF HAS PERMITTED AN UNDERTAKING SET UP IN DOMESTIC TARIFF ARE (DTA) AND DERIVING PROFIT FROM EXPORT OF ARTICLES OR THINGS OR COMPUTER SOFTW ARE MANUFACTURED OR PRODUCED BY IT AND WHICH IS SUBSEQU ENTLY CONVERTED INTO A EOU, DEDUCTION UNDER SECTION 10B O F THE IT ACT ITA NO.2311/AHD/2008 A.Y. 2005-06 ITO WD-4(1) ABD V. E-INFOCHIP LTD. PAGE 5 ON GETTING APPROVAL AS 100% EXPORT ORIENTED UNDERTA KING. THE DEDUCTION IS AVAILABLE FROM THE YEAR IN WHICH IT GE TS THE APPROVAL AS 100% EOU AND IS AVAILABLE ONLY FOR THE REMAINING PERIOD OF TEN CONSECUTIVE ASSESSMENT YEARS, BEGINNING WITH THE AS SESSMENT YEAR RELEVANT TO THE PREVIOUS YEAR IN WHICH THE UND ERTAKING BEGINS TO MANUFACTURE OR PRODUCE ARTICLES OR THINGS OR COM PUTER SOFTWARE, AS A DTA UNIT. IN THE LIGHT OF THIS CIRCULAR AND T HE FINDINGS OF LD. CIT(A), WITH WHICH WE AGREE, THERE IS NO GROUND FOR DENIAL OF CLAIM FOR DEDUCTION U/S.10B OF THE ACT, THE TAXPAYER HAVI NG REGISTERED AS 100% EOU IN THE PERIOD RELEVANT TO AY 1996-97. AS REGARDS VIOLATION OF NORMS OF STPI, WE ARE OF THE VIEW THAT UNLESS VIOLATION OF CONDITIONS OF APPROVAL, IMPINGE ON CONDITIONS FO R GRANT OF DEDUCTION UNDER THE RELEVANT PROVISIONS OF THE ACT, THERE IS NO GROUND FOR DENIAL OF DEDUCTION. IN THIS CASE THE S TATUS OF TAXPAYER AS 100% EOU AND UNDER STPI SCHEME CONTINUES. FOR TH E DEFAULT ALREADY PENALTY HAS BEEN IMPOSED BY THE CONCERNED A UTHORITIES. 7.7 AS REGARDS DOMESTIC SALE, SECOND PROVISO TO THE EXTENT SEC. 10B(1) ITSELF PERMITS THAT THE PROFITS AND GAINS D ERIVED FROM SUCH DOMESTIC SALES OF ARTICLES OR THINGS OR COMPUTER SO FTWARE AS DO NOT EXCEED TWENTY-FIVE PER CENT OF TOTAL SALES SHALL BE DEEMED TO BE THE PROFITS AND GAINS DERIVED FROM THE EXPORT OF AR TICLES OR THINGS OR COMPUTER SOFTWARE. 7.8 REGARDING PERMISSION OF CENTRAL EXCISE AUTHORIT IES REFERRED O IN GROUNDS OF APPEAL, TO A QUERY BY THE BENCH, LD . DR COULD NOT EXPLAIN AS TO HOW IN THE ABSENCE OF SUCH PERMISSION , TAXPAYER COULD UNDERTAKE EXPORTS AND EARN VALUABLE FOREIGN E XCHANGE FOR THE COUNTRY. AS ALREADY STATED, THE UNIT HAS BEEN G RANTED THE STATUS OF 100% EOU ON 31.8.1995. THE FACT OF EXPOR TS HAS ALREADY BEEN TAKEN COGNIZANCE BY THE COMMISSIONER, CENTRAL EXCISE & CUSTOMS EVEN WHILE PASSING ORDER DATED 28. 6.2001 LEVYING PENALTY FOR VARIOUS DEFAULTS [ C.F. PAGE 420-424 OF PAPER BOOK ]. TO SAY AT THIS STAGE THAT PERMISSION OF EXCISE AUTHORITIES HAS NOT BEEN OBTAINED BEFORE EXPORTS, IS QUITE CONT RARY TO FACTS ON RECORD. IN ANY CASE NO BASIS HAS BEEN ADDUCED BEFO RE US FOR SUCH A PLEA. 7.9 IN VIEW OF THE FOREGOING, WE DO NOT FIND ANY IN FIRMITY IN THE FINDINGS OF LD. CIT(A) AND CONSEQUENTLY UPHOLD HIS ORDER AND REJECT THE GROUNDS RAISED BY THE REVENUE. ITA NO.2311/AHD/2008 A.Y. 2005-06 ITO WD-4(1) ABD V. E-INFOCHIP LTD. PAGE 6 FROM THE ABOVE, IT IS SEEN THAT THE ISSUE IS EXACTL Y COVERED BY THE TRIBUNALS DECISION (SUPRA), RESPECTFULLY FOLLOWING THE SAME, WE DISMISS THIS ISSUE OF THE REVENUES APPEAL. 4. THE NEXT ISSUE IN THIS APPEAL OF REVENUE IS AGAI NST THE ORDER OF CIT(A) IN ALLOWING EXEMPTION U/S 10B OF THE ACT FOR PUNE U NDERTAKING. FOR THIS, THE REVENUE HAS RAISED THE FOLLOWING GROUND NO.2 :- THE LD. CIT(A) HAS ERRED IN LAW AND ON THE FACTS I N HOLDING THAT THE ASSESSEE IS ENTITLED FOR EXEMPTION U/S.10B OF RS.11 ,927/- FOR THE PUNE UNDERTAKING. 5. AFTER HEARING THE RIVAL CONTENTIONS, WE FIND THA T THE CIT(A) HAS EXAMINED THE ISSUE IN PARA-3.3 OF HIS APPELLATE ORDER AND ALLOWED THE CLAIM OF ASSESSEE AS UNDER:- 3.3 I HAVE CONSIDERED THE SUBMISSIONS OF THE A.R C AREFULLY. I AGREE WITH THE CONTENTION OF THE A.R. THAT THE ONLY REQUIREMEN T OF SECTION 10B IS THAT THE UNIT SHOULD BE REGISTERED WITH THE PRESCRI BED AUTHORITY, WHICH IN THE APPELLANTS CASE IS STPI. THE STARTING OF NEW U NIT AT PUNE HAS NOT BEEN DISPUTED BY THE A.O. AS REGARDS THE OBJECTION OF THE A.O. THAT THE APPELLANT HAS NOT PRODUCED THE LETTER OF ACCEPTANC E IT HAS BEEN CONTENDED BY THE A.R THAT THE LEGAL AGREEMENT EXECU TED BY THE APPELLANT ACCEPTING ALL THE TERMS OF STPI APPROVAL LETTER IS ITSELF THE LETTER OF ACCEPTANCE. THE APPELLANT HAS SUBMITTED C OPY OF CERTIFICATE ISSUED BY EXCISE / CUSTOMS AUTHORITIES. AS REGARDS THE PERMISSION OF EXCISE AUTHORITIES, THE APPELLANT HAD APPLIED TO EX CISE & CUSTOMS ON 01-02-2005 BUT THE LICENCE WAS GRANTED ON 04-03-200 5 WHICH DATES BACK TO THE DATE OF APPLICATION AND THE STPI WHICH IS THE APPROVING AUTHORITY HAS NOT TAKEN ANY ADVERSE VIEW OF THE SAM E. FURTHER ON SIMILAR ISSUE OF CERTIFICATE OF EXCISE AUTHORITIES, THE ISSUE HAS BEEN DECIDED IN FAVOUR OF THE APPELLANT IN A.Y. 2001-02. AS REGARDS THE FILING OF SOFTEX DECLARATION AFTER THE EXPORT THE APPELLAN T HAS REPLIED THAT IT IS NOT THE REQUIREMENT THAT EXPORTS HAVE TO BE MADE ON LY AFTER ACCEPTANCE OF SOFTEX BY STPI AND THAT THE FILING OF SOFTEX FOR M IS TO BE DONE ONLY AFTER THE EXPORTS HAVE TAKEN PLACE. THIS IS FOUND T O BE CORRECT AS PER THE GUIDELINES OF RBI. AS REGARDS THE OBSERVATION OF TH E A.O THAT THE EXPORT REALISATION OF PUNE UNDERTAKING HAS BEEN DEPOSITED IN AHMEDABAD UNITS BANK A/C, THE A.R HAS REPLIED THAT IN THE FO REIGN INWARD REMITTANCE CERTIFICATE ISSUED BY AXIS BANK FOR PUNE UNIT, THOUGH THE SAME WAS ISSUED BY HEAD OFFICE OF AXIS BANK, THE AC COUNT NO. OF PUNE UNIT HAS BEEN MENTIONED. THE A.R HAS FURNISHED COPI ES OF LETTER DATED ITA NO.2311/AHD/2008 A.Y. 2005-06 ITO WD-4(1) ABD V. E-INFOCHIP LTD. PAGE 7 17-12-2007 AND CERTIFICATE OF PUNE UNIT BANKERS VI Z AXIS BANK DATED 05-01-2008 WHICH CLARIFIES THE ISSUE. IN VIEW OF TH E ABOVE FACTS AND THE CLARIFICATIONS AND SUBMISSIONS OF THE A.R., I FIND THE CONTENTION OF THE A.R. TO BE TENABLE AND I HOLD THAT DISALLOWANCE MAD E BY THE A.O IS NOT JUSTIFIED, HENCE I DIRECT THE A.O TO ALLOW EXEMPTIO N U/S.10B TO PUNE UNIT. THIS GROUND IS ALLOWED. 6. IN VIEW OF THE ABOVE FINDINGS OF CIT(A), WE FIND THAT THE UNIT OF ASSESSEE IS REGISTERED WITH STPI AND LETTER OF ACCEPTANCE IS ISSUED BY THE CONCERNED AUTHORITIES REGARDING LEGAL AGREEMENT EXECUTED BY I T. WE FIND FROM THE COPY OF CERTIFICATE ISSUED BY CUSTOM AUTHORITIES REGARDING PERMISSION AND LICENCE WAS GRANTED ON 04-03-2005, WHICH DATES THAT TO THE DATE OF APPLICATION AND STPI BE APPROVING AUTHORITY HAS NOT TAKEN ANY ADVERSE VI EW. AS REGARDS TO EXPORT REALIZATION BY THIS UNIT, WHICH IS DEPOSITED IN AHM EDABAD UNITS BANK ACCOUNT, THE FOREIGN INWARD REMITTANCE CERTIFICATED ISSUED B Y AXIS BANK PUNE UNIT CLEARLY MENTIONED THAT THE SAME WAS ISSUED BY HEAD OFFICE OF AXIS BANK AND IT WAS DEPOSITED IN ACCOUNT OF PUNE UNIT. IN VIEW OF T HESE FACTS, WE ARE OF THE VIEW THAT THE CIT(A) HAS CORRECTLY ALLOWED THE CLAI M OF THE ASSESSEE ON FACTS AND WE CONFIRM THE SAME. THIS ISSUE OF REVENUES AP PEAL IS DISMISSED. 7. IN THE RESULT, REVENUES APPEAL IS DISMISSED. ORDER PRONOUNCED ON THIS DAY OF 24 TH SEPT,2010 SD/- SD/- ( G.D.AGARWAL ) ( MAHAVIR SINGH ) (VICE PRESIDENT) (JUDICIAL MEMBER) AHMEDABAD, DATED : 24/09/2010 *DKP COPY OF THE ORDER FORWARDED TO :- 1. THE ASSESSEE. 2. THE REVENUE. 3. THE CIT(APPEALS)-VIII, AHMEDABAD 4. THE CIT CONCERNS. 5. THE DR, ITAT, AHMEDABAD 6. GUARD FILE. BY ORDER, /TRUE COPY/ DEPUTY / ASSTT.REGISTRAR ITAT, AHMEDABAD