, B , , ./ ITA NO.2325/AHD/2013 ! / ASSESSMENT YEAR 2004-05 M/S BENZO PETRO INTERNATIONAL LTD., 5, WELCOME SHOPPING CENTRE, OPP. PUNIT NAGAR, OLD PADRA ROAD, BARODA. PAN AAACB 7639K /V/S. DCIT, CIRCLE-1(1), BARODA. / APPELLANT !' / RESPONDENT '#$ % / BY APPELLANT #$ &''# $ % / BY RESPONDENT MR. JAMES KURIEN, SR. DR ( ) $ *+ / DATE OF HEARING: 26/9/2016 ,! - $ *+ /DATE OF PRONOUNCEMENT 26/9/2016 % / ORDER & , ' ( ) *+, -* . / ( 0*() 3 45 01-07-2013 , ! 5 2004-05 6 78 9 $ :) /;< 2. $ ( ) 45 26/9/2016 :) '< -* >$ ? @ A . B :)< C DEF ? @ ) /; E -* * ) /+ G E H 4 ( LEFT ) 4CI! G /;< -* . > ? @ /+ + :) J /+ K &*L . ( ) ': /* ( ) 4 :< > -M'*N O, / / * /; E -* ./ ITA NO.2325/AHD/2013 2 /+ /* ( >PH ( /+ /;< > ! , / + L!, 4Q+ R ! ( 0* MQCI >MSA (&) GGCA, 38 >C+A 320 (4Q+) W X&3 KP@ ! :# * ( /Y ( 0* 223 >C+ 480 (W..) ( ! * / ( W -* $ [ * * / ( W \B O /+ ( IN LIMINE) -] * /< 3. -! 7, -*/6 B: $ \B O /+ - $ * /< % - .#/ 0 26 SEPTEMBER, 2016 # ' 5 6 - 7$ SD/- SD/- ( ) ( ) 45 26/9/2016 / < % - !8+9: ;:/+, 1) -* 2) &''# 3) L* ( 0* 4) ( 0*-()- 5) 6 B: &*L, + L!, / 6) : A F> < //':+ !8+// 3 , / MC, + L!, / <