, , , , ( [ [ ) S.NO APPEAL A.Y. APPELLANT (PAN NO.) RESPONDENT A.R. 1 ITA NO. 2409/AHD/201 7 2012-13 UNICORN PACKAGING LLP (FORMERLY KNOWN AS UNICORN PACKERS PVT. LTD. (AABCU1537C) DCIT, CIRCLE- 4(1)(2), AHMEDABAD SHRI ASEEM L. THAKKAR 2 ITA NO. 2153 / AHD/2017 2012-13 M/S. CESS AUTOMATION (AABFC 0992Q) DCIT, CIRCLE- 3(2), AHMEDABAD SHRI TUSHAR P. HEMANI & SHRI P.B. PARMAR 3-4 ITA NO. 1292 & 3522/ AHD/2015 2010-11 & 2011- 12 M/S. PHARMALAB INDIA PVT. LTD. (AADCB7967P) ACIT, RANGE- 5, AHMEDABAD SHRI MEHUL K. PATEL 5 IT(SS)A NO. 126/AHD/2018 2011-12 RASIKLAL GOPALDAS PATEL (ABUPP4540M) DCIT, CENTRAL CIRCLE-1(2), AHMEDABAD SHRI BIREN SHAH . . , , 19 .01 .202 1 11 .0 2 .202 1 / O R D E R - [ [ ( ) ( () ) ITA NO. 2409/AHD/17 & 4 ORS. - 2 - 2. [ [ , 2020 () , [ [ [ 3. [ [ 4. [ / , , [ [ , [ , 5. , [ /- /- ( ) ( ) , 11.02.2021 - 1. [ / / 2. / / ( 11 .0 2 .2021 ) ITA NO. 2409/AHD/17 & 4 ORS. - 3 - 3. 4. (/ ) - 5. , , 6. [ , , ,