The Assistant Commr. of Income Tax, Circle-2, JAMNAGAR V. M/s Tacon Infrastructure Pvt. Ltd., PORBANDAR

ITA 396/RJT/2015

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 5267 (ITAT-RAJKOT)
• Duration Of Justice: 2 year(s) 10 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-07-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2012-2013
• Appeal Filed On: 04-09-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Charitable institution; Tax effect
• Section: 147; 144

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER & SHRI MAHAVIR PRASAD, JUDICIAL MEMEBR ./ I.T.A. NO. 396/RJT/2015 AND 181 OTHERS [AS PER ANNEXURE ATTACHED WITH THIS ORDER] ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2, JAMNAGAR / VS. M/S. TACON INFRASTRUCTURE PVT. LTD. TACON COMPLEX, 3- WADI PLOT, PORBANDAR ./ ./ PAN/GIR NO. : AABCT4416D ( APPELLANT S ) [AS PER LIST OF APPELLANTS ATTACHED AS ANNEXURE TO THIS ORDER] .. ( RESPONDENT & CROSS OBJECTORS ) [AS PER LIST OF RESPONDENTS AND CROSS OBJECTORS ATTACHED AS ANNEXURE TO THIS ORDER] REVENUE BY : SHRI JITENDER KUMAR, CIT.D.R. & SHRI PRAVEEN VERMA, SR. D.R. ASSESSEE BY : SHRI D. M. RINDANI, SHRI MEHUL RANPURA, SHRI KALPESH DOSHI, SHRIVIMAL DESAI, SHRI R. M. MANEK, SHRI SAMIR JANI, SHRI CHETAN AGARWAL, SHRI D. S. VARIA, SHRISHRI ANKIT GOKANI, SHRI KAMLESH RATHOD, SHRI DIVYESH SODHA, SHRI S.G. BHUPTANI, SHRI D. R. ADHIA, SHRI GIRISH PARIKH, SHRI D. D. SHAH, SHRI BRIJESH PAREKH, SHRI RAJAN BHIMANI, SHRI T. D. JOSHI, SHRI S. R. BHATT, SHRI K. T. HEMANI, SHRI JYOTINDRA MEHTA, SHRI UMESH RAVANI, SHRI RASHMIN VEKARIYA, SHRI KEYUR RADIA, SHRI J. S. SHUKLA & SHRI SAMIR J. GONDALIYA, A.RS. / DATE OF HEARING 20/07/2018 / DATE OF PRONOUNCEMENT 30/07/2018 / O R D E R ITA NO. 396/RJT/2015 & 181 ORS. - 2 - PER BENCH: THE PRESENT BUNCH OF APPEALS IS DIRECTED AT THE INS TANCE OF THE REVENUE AGAINST DIFFERENT ORDERS OF THE LEARNED CIT (A). THESE APPEALS HAVE BEEN TAKEN UP FOR OUT-OF-TURN HEARING, BECAUSE , ON VERIFICATION OF RECORD, IT REVEALED THAT TAX EFFECT INVOLVED IN ALL THESE APPEALS INDIVIDUALLY, BY VIRTUE OF RELIEF GRANTED BY THE CI T(A) IS LESS THAN RS.20 LAKHS, AND THEREFORE, IN VIEW OF THE CBDT INS TRUCTION BEARING NO.03/2018 DATED 11/07/2018, THESE APPEALS ARE NOT MAINTAINABLE BEFORE THE TRIBUNAL. CO-ORDINATE BENCH OF ITAT TRI BUNAL, AHMEDABAD HAS CONSIDERED THIS ASPECT IN THE CASE OF ITO VS. SHRI JAYANTIBHAI K. PATEL, IN ITA NO. 01/AHD/2017, ORDER DATED 16.07.2018. THE TRIBUNAL HAS PASSED THE FOLLOWING ORDER ON THIS ISSUE: , SMC IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, AHMEDABAD BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER & SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER ./ I.T.A. NO. 01/AHD/2017 ( / ASSESSMENT YEAR : 2008-09) THE INCOME-TAX OFFICER, SABARKANTHA WARD-3, HIMATNAGAR, DIST: SABARKANTHA - 383001 / VS. SHRI JAYANTIBHAI KARSANBHAI PATEL, AT & POST: JAMLA, TALUKA: HIMATNAGAR, DIST. SABARKANTHA - 383001 ./ ./ PAN/GIR NO. : ALTPP8906C ( ' / APPELLANT ) .. ( #$' / RESPONDENT ) ' % / APPELLANT BY : SHRI R. P. MAURYA, SR. D.R. #$' % / NONE ITA NO. 396/RJT/2015 & 181 ORS. - 3 - RESPONDENT BY : / DATE OF HEARING 16/07/2018 / DATE OF PRONOUNCEMENT 16/07/2018 / O R D E R PER PRADIP KUMAR KEDIA - AM: THE CAPTIONED APPEAL HAS BEEN FILED AT THE INSTANCE OF THE REVENUE AGAINST THE ORDER OF THE CIT(A)-2, AHMEDABA D (CIT(A) IN SHORT), DATED 03.10.2016 ARISING IN THE ASSESSMENT ORDER DATED 16.12.2015 PASSED BY THE ASSESSING OFFICER (AO) UND ER S. 144 R.W.S. 147 OF THE INCOME TAX ACT, 1961 (THE ACT) CONCERNIN G ASSESSMENT YEAR 2012-13. 2. THE GROUNDS OF APPEAL RAISED BY THE REVENUE REA DS AS UNDER:- 1. THE LD. CIT(A) HAS ERRED IN LAW AND ON FACTS BY CONFIRMING RS.4,99,284/- AS AGAINST THE TOTAL DISALLOWANCE MADE BY AO OF RS. 31,14,757/- (DIESEL EXPENSES RS.24,77,365 INTEREST ON VEHICLE LOAN OF R S.1,61,136/- AND VEHICLE REPAIRING EXPENSES OF RS.4,76,256). 2. THE LD. CIT(A) HAS ERRED IN LAW AND ON FACTS BY DELETING DISALLOWANCE U/S.41(1) OF THE ACT ON VEHICLE LOAN LIABILITY OF R S.7,23,444/-. 3. AT THE TIME OF HEARING, IT WAS SUBMITTED BY THE LD.AR FOR THE ASSESSEE THAT THE APPEAL FILED BY THE REVENUE IS HI T BY RECENTLY ISSUED CBDT CIRCULAR NO.3 OF 2018 DATED 11/07/2018 REVISIN G THE PREVIOUS THRESHOLDS PERTAINING TO TAX EFFECTS. AS PER AFORE SAID CIRCULAR, ALL PENDING APPEALS FILED BY REVENUE ARE LIABLE TO BE D ISMISSED AS A MEASURE FOR REDUCING LITIGATION WHERE THE TAX EFFEC T DOES NOT EXCEED THE PRESCRIBED MONETARY LIMIT WHICH IS NOW REVISED AT RS.20 LAKHS. IN THE INSTANT CASE, THE TAX EFFECT ON THE DISPUTED ISSUES RAISED BY THE REVENUE IS STATED TO BE NOT EXCEEDING RS.20 LAKHS A ND THEREFORE APPEAL OF THE REVENUE IS REQUIRED TO BE DISMISSED I N LIMINE. 4. THE LD.DR FOR THE REVENUE FAIRLY ADMITTED THE AP PLICABILITY OF THE CBDT CIRCULAR NO. 3 OF 2018. ACCORDINGLY, APPEA L OF THE REVENUE IS DISMISSED AS NOT MAINTAINABLE. HOWEVER, IT WILL BE OPEN TO THE REVENUE TO SEEK RESTORATION OF ITS APPEAL ON SHOWING INAPPLICABILITY OF THE AFORESAID CBDT CIRCULAR IN A NY MANNER. 5. IN THE RESULT, THE APPEAL OF THE REVENUE IS DISM ISSED. ITA NO. 396/RJT/2015 & 181 ORS. - 4 - SD/- SD/- (RAJPAL YADAV) (PRADIP KUMAR KEDIA) JUDICIAL MEMBER ACCOUNTANT MEMB ER AHMEDABAD: DATED 16/07/2018 2. IN PARITY WITH THE ORDER OF THE CO-ORDINATE BENC H OF TRIBUNAL CITED SUPRA, WE ALSO DISMISS ALL THESE APPEALS BEFORE US IN THE SAM E TERM AS LAID DOWN BY THE TRIBUNAL IN THE ABOVE ORDER. IN VIEW OF THE ABOVE, ALL THE APPEALS AND RESPECTIVE CROSS OBJECTIONS, IF ANY, ARE DISMISSED. 3. IN THE RESULT, ALL THE APPEALS OF THE REVENUE AN D RESPECTIVE COS. OF THE ASSESSEE ARE DISMISSED. SD/- SD/- (MAHAVIR PRASAD) (PRADIP KUMA R KEDIA) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD: DATED 30/07/2018 TRUE COPY S. K. SINHA !' #' / COPY OF ORDER FORWARDED TO:- &. / REVENUE 2. / ASSESSEE (. )*+ , / CONCERNED CIT 4. ,- / CIT (A) /. 012 #33*+4 *+4 56) / DR, ITAT, AHMEDABAD 7. 289 / GUARD FILE. BY ORDER / 4 /5 *+4 56) THIS ORDER PRONOUNCED IN OPEN COURT ON 16/07/20 18 THIS ORDER PRONOUNCED IN OPEN COURT ON 30/07/2 018 ITA NO. 396/RJT/2015 & 181 ORS. - 5 - ANNEXURE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT LIST OF DEPARTMENTAL APPEALS WITH TAX EFFECT LESS THAN 20 LAKHS SR. NO. APPEAL NO. NAME OF APPELLANT NAME OF RESPONDENT A.Y. 1 ITA - 714/RJT - 2003 A.C.I.T., CEN. CIR - 2, RAJKOT VIJAY PROTEINS P. LTD., JND 1992 - 93 2 CO - 39/RJT - 2003 VIJAY PROTEINS P. LTD., JND A.C.I.T., CEN. CIR - 2, RAJKOT 1992 - 93 3 ITA - 419/RJ T - 2011 ITO, INTL. TAXN. G'DHAM M/S. H&H LOGISTICS & SHIPPING CO. P. LTD. 2010 - 11 4 ITA - 204/RJT - 2006 ACIT, G'DHAM CIRCLE, GANDHIDHAM M/S. V.K. PATEL & CO.,BHUJ 2002 - 03 5 ITA - 108/RJT - 2008 ACIT, G'DHAM CIRCLE, GANDHIDHAM M/S. V.K. PATEL & CO.,BHUJ 2004 - 05 6 CO - 13/RJT - 2008 M/S. V.K. PATEL & CO.,BHUJ ACIT, G'DHAM CIRCLE, G'DHAM 2004 - 05 7 ITA - 10/RJT - 2017 A.C.I.T., MORBI CIRCLE, MORBI JAYDEEP VIRJI PATEL 2010 - 11 8 ITA - 525/RJT - 2007 I.T.O., WARD - 2(2), JAMNGAR VRAJ & VRAJ CONSTRUCTION 2004 - 05 9 CO - 40/RJT - 2007 V RAJ & VRAJ CONSTRUCTION I.T.O., WARD - 2(2), JAMNGAR 2004 - 05 10 ITA - 450/RJT - 2011 A.C.I.T., CIRCLE - 5, RAJKOT MANOJ D. SATANI 2008 - 09 11 ITA - 1370/RJT - 2010 I.T.O., WARD - 1(3), RAJKOT ROHIT P. KAKADIA 2007 - 08 12 ITA - 448/RJT - 2011 I.T.O., WARD - 5(1), RAJKOT VIJAY BHAI H. LODHIYA 2008 - 09 13 ITA - 54/RJT - 2013 I.T.O., WARD - 2, GANDHIDHAM M/S. NAYAN DIAMOND 2009 - 10 14 ITA - 715/RJT - 2003 A.C.I.T., CENTRAL CIRCLE - 2, RAJKOT VIJAY PROTEINS P. LTD., JND 1993 - 94 15 CO - 40/RJT - 2003 VIJAY PROTEINS P. LTD., JND A.C.I.T., CENTRAL C IRCLE - 2, RAJKOT 1993 - 94 16 ITA - 652/RJT - 2010 I.T.O., WARD - 2(4), RAJKOT SHRI RAMKRUPA CORPORATION 2003 - 04 17 ITA - 768/RJT - 2010 I.T.O., WARD - 2(4), RAJKOT SHRI RAMKRUPA CORPORATION 2003 - 04 18 ITA - 233/RJT - 2011 D.C.I.T., CENTRAL CIRCLE - 1, RAJKOT MANISH (ALIAS) MAHADEV KORINGA 2008 - 09 SD/- SD/- (MAHAVIR PRASAD) (PRADIP KUMAR KEDIA) JUDICIAL MEMBER ACCOUNTANT MEMBER ITA NO. 396/RJT/2015 & 181 ORS. - 6 - 19 ITA - 444/RJT - 2016 A.C.I.T., CENTRAL CIRCLE - 1, RAJKOT M/S. KAVERI CERAMICS 2014 - 15 2 0 ITA - 532/RJT - 2014 A.C.I.T., CENTRAL CIRCLE - 2, RAJKOT SANJAYBHAI G. JAKASANIA 2006 - 07 21 ITA - 120/RJT - 2014 D.C.I.T., CENTRAL CIRCLE - 2, RAJKOT GHANSHYAM G. JAKASANIA 2010 - 11 22 ITA - 121/RJT - 2014 D.C.I.T., CENTRAL CIRCLE - 2, RAJKOT GHANSHYAM G. JAKASANIA 2011 - 12 23 ITA - 510/RJT - 2014 A.C.I.T., CIRCLE - 5, RAJKOT M/S. MICO FORGE (INDIA) LTD. 2004 - 05 24 ITA - 130/RJT - 2014 D.C.I.T., CENTRAL CIRCLE - 2, RAJKOT KISHORBHAI G. JAKASANIA 2009 - 10 25 ITA - 131/RJT - 2014 D.C.I.T., CENTRAL CIRCLE - 2, RAJKOT KISHORBHAI G. JAKASANIA 2010 - 11 26 ITA - 204/RJT - 2014 D.C.I.T., CENTRAL CIRCLE - 2, RAJKOT DINESHBHAI G. JAKASANIA 2008 - 09 27 ITA - 205/RJT - 2014 D.C.I.T., CENTRAL CIRCLE - 2, RAJKOT DINESHBHAI G. JAKASANIA 2010 - 11 28 ITA - 206/RJT - 2014 D.C.I.T., CENTRAL CIRCLE - 2, RAJKOT DINESHBHAI G. J AKASANIA 2011 - 12 29 ITA - 212/RJT - 2014 D.C.I.T., CENTRAL CIRCLE - 2, RAJKOT DINESHBHAI G. JAKASANIA 2009 - 10 30 ITA - 132/RJT - 2014 D.C.I.T., CENTRAL CIRCLE - 2, RAJKOT KISHORHAI G. JAKASANIA 2011 - 12 31 ITA - 93/RJT - 2014 I.T.O., WARD - 1(1), RAJKOT M/S. ANUKUL CONSTRUDCTION 2009 - 10 32 CO - 22/RJT - 2014 M/S. ANUKUL CONSTRUDCTION I.T.O., WARD - 1(1), RAJKOT 2009 - 10 33 ITA - 389/RJT - 2014 I.T.O., WARD - 1(2), RAJKOT DINESHKUMAR D. SELANI 2009 - 10 34 ITA - 421/RJT - 2014 A.C.I.T., CIRCLE - 2, RAJKOT M/S. DIGVIJAY CEMENT CO. 2010 - 11 3 5 ITA - 425/RJT - 2013 A.C.I.T., CIRCLE - 1, RAJKOT THAKARSHIBHAI D. SHINGALA 2009 - 10 36 ITA - 377/RJT - 2016 D.C.I.T., CIRCLE - 3(1), RAJKOT BALSON POLYPLAST PVT. LTD. 2010 - 11 37 ITA - 426/RJT - 2016 A.C.I.T., CENTRAL CIRCLE - 1, RAJKOT ARAJANBHAI R. CHHETARIYA 2012 - 13 38 ITA - 425/RJT - 2016 A.C.I.T., CENTRAL CIRCLE - 1, RAJKOT SHRI MASRIBHAI S. DHRANGU (HUF) 2012 - 13 39 ITA - 424/RJT - 2016 A.C.I.T., CENTRAL CIRCLE - 1, RAJKOT KAJAL R. KANDORIA 2012 - 13 40 ITA - 423/RJT - 2016 A.C.I.T., CENTRAL CIRCLE - 1, RAJKOT NIRUBEN B. KANDORIA 201 2 - 13 41 ITA - 422/RJT - 2016 A.C.I.T., CENTRAL CIRCLE - 1, RAJKOT JIGNESH J. KANDORIA 2012 - 13 SD/- SD/- (MAHAVIR PRASAD) (PRADIP KUMAR KEDIA) JUDICIAL MEMBER ACCOUNTANT MEMBER ITA NO. 396/RJT/2015 & 181 ORS. - 7 - 42 ITA - 421/RJT - 2016 A. C.I.T., CENTRAL CIRCLE - 1, RAJKOT HAMIRBHAI R. CHHETARIYA 2012 - 13 43 ITA - 277/RJT - 2016 I.T.O., WARD - 1(3), RAJKOT M/S. SHIV ENTERPRISE 2012 - 13 44 ITO - 276/RJT - 2016 I.T.O., WARD - 1(3), JAMNAGAR NILESH KHODABHAI MUNGRA 2013 - 14 45 ITA - 309/RJT - 2016 A.C.I.T., CIR CLE - 1(2), RAJKOT M/S. JAYSHREE IMPEX 2011 - 12 46 ITA - 310/RJT - 2016 A.C.I.T., CIRCLE - 1(2), RAJKOT M/S. ROYAL IMPEX 2011 - 12 47 ITA - 308/RJT - 2016 I.T.O., WARD - 4, VERAVAL SHRI HIMATLAL B.SHAH 2008 - 09 48 ITA - 288/RJT - 2016 D.C.I.T., CIRCLE - 1, JAMNAGAR HANSABEN J. GHETIYA 2010 - 11 49 ITA - 289/RJT - 2016 D.C.I.T., CIRCLE - 1, JAMNAGAR M/S. JAKAT METIND P. LTD. 2010 - 11 50 ITA - 286/RJT - 2016 D.C.I.T., CIRCLE - 2, JAMNAGAR ATUL PRAVINBHAI HINDOCHA 2012 - 13 51 ITA - 285/RJT - 2016 D.C.I.T., CIRCLE - 2, JAMNAGAR M/S. K.M. ENGINEERING 2013 - 14 52 ITA - 280/RJT - 2016 D.C.I.T., CIRCLE - 1, JAMNAGAR KETANKUMAR P. SARDA 2013 - 14 53 ITA - 279/RJT - 2016 D.C.I.T., CIRCLE - 1, JAMNAGAR MANMOHAN J. RADHANPURA 2013 - 14 54 ITA - 261/RJT - 2016 A.C.I.T., MORBI CIRCLE, MORBI OLWIN TILES P. LTD. 2012 - 13 55 ITA - 53 4/RJT - 2015 I.T.O., WARD - 1(2)(1), RAJKOT M/S. DEEPALI INDS. 2004 - 05 56 CO - 08/RJT - 2018 M/S. DEEPALI INDS. I.T.O., WARD - 1(2)(1), RAJKOT 2004 - 05 57 ITA - 269/RJT - 2017 D.C.I.T., CIRCLE - 3, JAMNAGAR LATE SAVITABEN M. SELADIYA, L/H. TARUN M. SELADIYA 2013 - 14 58 I TA - 218/RJT - 2017 D.C.I.T., CENTRAL CIRCLE - 1, RAJKOT KISHAN INFRASTRUCTURE P. LTD. 2013 - 14 59 ITA - 162/RJT - 2017 I.T.O., WARD - 2(1)(2), RAJKOT KRISHNA TRADING CO. 2012 - 13 60 ITA - 109/RJT - 2017 I.T.O., WARD - 2(2)(4), RAJKOT SAMIRKUMAR M. PATEL 2008 - 09 61 ITA - 375 /RJT - 2016 A.C.I.T., MORBI CIRCLE, MORBI MANSUKHBHAI T. KAILA 2013 - 14 62 ITA - 364/RJT - 2016 I.T.O., WARD - 2, BHUJ PREMILA RAJESH RABADIYA 2011 - 12 63 ITA - 354/RJT - 2016 I.T.O., WARD - 2, BHUJ RABADIYA AMARBEN LALJIBHAI 2011 - 12 64 ITA - 363/RJT - 2016 I.T.O., WARD - 2, BHUJ ARVIND LALJI PATEL 2011 - 12 SD/- SD/- (MAHAVIR PRASAD) (PRADIP KUMAR KEDIA) JUDICIAL MEMBER ACCOUNTANT MEMBER ITA NO. 396/RJT/2015 & 181 ORS. - 8 - 65 ITA - 311/RJT - 2016 A.C.I.T., CIRCLE - 1(2), RAJKOT M/S. EAGLE MOTORS PVT. LTD. 2009 - 10 66 ITA - 325/RJT - 2016 D.C.I.T., JUNAGADH CIRCLE, JUNAGADH PARISHRAM BUILDERS 2011 - 12 67 ITA - 340/RJT - 2016 A.C.I.T., SURENDRANAGAR CIRCLE, SURENDRANAGAR M/S. VISION CORPORATION LTD. 2012 - 13 68 ITA - 338/RJT - 2016 D.C.I.T., JUNAGADH CIRCLE, JUNAGADH M/ S. PATEL ENTERPRISE 2012 - 13 69 ITA - 336/RJT - 2016 D.C.I.T., CIRCLE - 1, JAMNAGAR VINIT ARVIND SHAH 2013 - 14 70 ITA - 335/RJT - 2016 D.C.I.T., CIRCLE - 1, JAMNAGAR M/S. ASHAPURA ARCADIA LOGISTICS P. LTD. 2013 - 14 71 ITA - 441/RJT - 2016 D.C.I.T., JUNAGADH CIRCLE, JUNAGADH M/S. GUJARAT SIDDHI CEMENT LTD. 2012 - 13 72 ITA - 415/RJT - 2016 A.C.I.T., GANDHIDHAM CIRCLE, GANDHIDHAM SHRI PRAVIN MULJI NAGDA 2012 - 13 73 ITA - 432/RJT - 2016 D.C.I.T., CIRCLE - 1, JAMNAGAR SHANTILAL MULTIPORT INFRA P. LTD. 2012 - 13 74 ITA - 390/RJT - 2016 A.C.I.T ., GANDHIDHAM CIRCLE, GANDHIDHAM M/S. BLUE OCEAN SEA TRANSPORT LTD. 2006 - 07 75 ITA - 391/RJT - 2016 A.C.I.T., GANDHIDHAM CIRCLE, GANDHIDHAM M/S. BLUE OCEAN SEA TRANSPORT LTD. 2007 - 08 76 ITA - 428/RJT - 2016 A.C.I.T., CENTRAL CIRCLE - 1, RAJKOT SMT. SAGIBEN RANMALBHAI KANDORIA 2012 - 13 77 ITA - 384/RJT - 2016 I.T.O., WARD - 1, GANDHIDHAM GOVIND TEJA AHIR 2008 - 09 78 ITA - 427/RJT - 2016 A.C.I.T., CENTRAL CIRCLE - 1, RAJKOT NILESHBHAI M. DHRANGU 2012 - 13 79 ITA - 373/RJT - 2017 I.T.O., WARD - 2, MORBI HUSSAIN GULAMABBAS LOKHANDWALA 20 12 - 13 80 ITA - 460/RJT - 2017 ITO, WARD - 2, GANDHIDHAM SHRIRAM H. YADAV 2008 - 09 81 ITA - 387/RJT - 2017 A.C.I.T., JUNAGADH CIRCLE, JUNAGADH MIRA TULSIYAN, KOLKATA 2009 - 10 82 ITA - 400/RJT - 2017 I.T.O., WARD - 2(1)(2), RAJKOT M/S. RAJESH GINNING FACTORY 2014 - 15 83 IT A - 368/RJT - 2017 I.T.O., WARD - 1, GANDHIDHAM SMT. KAVITA RAMESH YADAV 2008 - 09 84 ITA - 369/RJT - 2017 I.T.O., WARD - 1, GANDHIDHAM BHARDWAJ MAHUNTA 2014 - 15 85 ITA - 247/RJT - 2017 I.T.O., WARD - 1(5), JAMNAGAR LABHUBEN JAMANBHAI FALDU 2008 - 09 86 ITA - 246/RJT - 2017 I.T.O ., WARD - 1(5), JAMNAGAR JIGNASHA JAMANBHAI FALDU 2008 - 09 SD/- SD/- (MAHAVIR PRASAD) (PRADIP KUMAR KEDIA) JUDICIAL MEMBER ACCOUNTANT MEMBER ITA NO. 396/RJT/2015 & 181 ORS. - 9 - 87 ITA - 245/RJT - 2017 D.C.I.T., CIRCLE - 3, JAMNAGAR JITEND RAKUMAR S. MUNDRA 2013 - 14 88 ITA - 244/RJT - 2017 D.C.I.T., CIRCLE - 3, JAMNAGAR HIMESH R. SHAH 2013 - 14 89 ITA - 344/RJT - 2017 I.T.O., WARD - 2, GANDHIDHAM RASIKLAL KALYANJI DOSHI 2012 - 13 90 ITA - 276/RJT - 2017 D.C.I.T., CIRCLE - 1, JAMNAGAR TUSHAR PREMCHAND KHIMASIA 2 013 - 14 91 ITA - 345/RJT - 2017 I.T.O., WARD - 1, GANDHIDHAM SHRI HARI MULCHAND BALVANI 2013 - 14 92 ITA - 273/RJT - 2017 D.C.I.T., MORBI CIRCLE, MORBI M/S. ALFA VITRIFIED PVT. LTD. 2013 - 14 93 ITA - 309/RJT - 2017 D.C.I.T., MORBI CIRCLE, MORBI SHRI DHARMENDRA VIRJIBHAI VAHDADIYA 2010 - 11 94 ITA - 311/RJT - 2017 I.T.O., WARD - 2(1)(2), RAJKOT MADHABHAI GANDUBHAI LUNAGARIYA 2009 - 10 95 ITA - 279/RJT - 2017 D.C.I.T., CIRCLE - 2, JAMNAGAR MANOJBHAI B. THAKRAR 2014 - 15 96 ITA - 275/RJT - 2016 A.C.I.T., MORBI CIRCLE, MORBI M/S. REVOK CERAMIC PVT. LTD. 2012 - 13 97 ITA - 274/RJT - 2016 A.C.I.T., MORBI CIRCLE, MORBI M/S. CORUS VITRIFIED PVT. LTD. 2012 - 13 98 ITA - 273/RJT - 2016 A.C.I.T., MORBI CIRCLE, MORBI M/S. KEVIN CERAMIC PVT. LTD. 2012 - 13 99 ITA - 272/RJT - 2016 A.C.I.T., MORBI CIRCLE, MORBI M/S. COME T GRANITO PVT. LTD. 2012 - 13 100 ITA - 268/RJT - 2016 A.C.I.T., MORBI CIRCLE, MORBI M/S. GOKUL CERAMICS PVT. LTD. 2006 - 07 101 ITA - 267/RJT - 2016 A.C.I.T., MORBI CIRCLE, MORBI M/S. GOKUL CERAMICS PVT. LTD. 2005 - 06 102 ITA - 270/RJT - 2016 A.C.I.T., MORBI CIRCLE, MORBI M/S. GANGOTRI GLAZE TILES PVT. LTD. 2008 - 09 103 ITA - 246/RJT - 2016 D.C.I.T.,CIRCLE - 1, JAMNAGAR ECHHAMPATI S.N. 2009 - 10 104 ITA - 263/RJT - 2016 A.C.I.T., MORBI CIRCLE, MORBI VARMORA GRANITO PVT. LTD. 2005 - 06 105 ITA - 232/RJT - 2016 A.C.I.T., GANDHIDHAM CIRCLE, GANDHIDHAM M/S. FRIENDS &FRIENDS SHIPPING P.LTD. 2012 - 13 106 CO - 22/RJT - 2016 M/S. FRIENDS &FRIENDS SHIPPING P.LTD. A.C.I.T., GANDHIDHAM CIRCLE, GANDHIDHAM 2012 - 13 107 ITA - 230/RJT - 2016 A.C.I.T., GANDHIDHAM CIRCLE, GANDHIDHAM M/S. FRIENDS &FRIENDS SHIPPING P.LTD. 2010 - 11 108 CO - 20/RJT - 2016 M/S. FRIENDS &FRIENDS SHIPPING P.LTD. A.C.I.T., GANDHIDHAM CIRCLE, GANDHIDHAM 2010 - 11 SD/- SD/- (MAHAVIR PRASAD) (PRADIP KUMAR KEDIA) JUDICIAL MEMBER ACCOUNTANT MEMBER ITA NO. 396/RJT/2015 & 181 ORS. - 10 - 109 ITA - 250/RJT - 2016 I.T.O., WARD - 3(1), JAMNAGAR LATE SHRI KETAN H. BENANI, L/H BHARTIBEN C. BENANI 2008 - 09 110 ITA - 244/RJT - 2016 I.T.O., WARD - 2(4), PORBANDAR M/S. K.M. AGATH CONSTRUCTION 2010 - 11 111 ITA - 101/RJ T - 2016 I.T.O., WARD - 1(2)(5), RAJKOT SMT. MEENABEN N. DOSHI 2011 - 12 112 ITA - 77/RJT - 2016 I.T.O., WARD - 1, JUNAGADH SMT. BINAL VIRALKUMAR UNADKAT 2011 - 12 113 ITA - 213/RJT - 2016 A.C.I.T., JUNAGADH CIRCLE, JUNAGADH M/S. GUJARAT SIDDHI CEMENT LTD. 2011 - 12 114 IT A - 50/RJT - 2016 I.T.O., WARD - 1(2)(2), RAJKOT BHARATSINH KISHORSINH JADEJA 2011 - 12 115 ITA - 35/RJT - 2016 I.T.O., WARD - 1, GANDHIDHAM MAJID BILAL AKBANI 2011 - 12 116 ITA - 19/RJT - 2016 I.T.O., WARD - 2(1)(4), RAJKOT SHAILESHBHAI G. AKBARI 2010 - 11 117 ITA - 18/RJT - 2016 I.T.O., WARD - 3(1)(4), AMRELI ASHOK BALUBHAI ISRANI 2011 - 12 118 ITA - 372/RJT - 2015 D.C.I.T., CIRCLE - 1, JAMNAGAR M/S. SHREE EXTRUSION LTD. 2008 - 09 119 ITA - 130/RJT - 2016 A.C.I.T., CIRCLE - 2(1), RAJKOT JAYESHKUMAR R. SHAH 2008 - 09 120 CO - 09/RJT - 2016 JAYESHKUMAR R. SHAH A.C.I.T., CIRCLE - 2(1), RAJKOT 2008 - 09 121 ITA - 115/RJT - 2016 D.C.I.T., CIRCLE - 2, JAMNAGAR DALJITSINGH DAYALSINGH 2012 - 13 122 ITA - 192/RJT - 2016 I.T.O., WARD - 1(3), JAMNAGAR BIPINCHANDRA S. KANAKHARA 2012 - 13 123 ITA - 396/RJT - 2015 A.C.I.T., CIRCLE - 2, JAMNAGAR M/S. TACON INFRASTRUCTURE P. LTD. 2012 - 13 124 ITA - 189/RJT - 2016 D.C.I.T., CIRCLE - 3(1), RAJKOT SUNFLOWER SCHOOL SOLUTIONS P. LTD. 2010 - 11 125 ITA - 392/RJT - 2015 A.C.I.T., CIRCLE - 3, JAMNAGAR MILANKUMAR M. POBARU 2011 - 12 126 ITA - 391/RJT - 2015 I.T.O., WARD - 1(3), JAMNAGAR DHANJIBHAI HIRABHAI TALPARA 2012 - 13 127 ITA - 487/RJT - 2015 D.C.I.T., MORBI CIRCLE, MORBI M/S. GANAGA GLAZE TILES 2005 - 06 128 ITA - 486/RJT - 2015 D.C.I.T., MORBI CIRCLE, MORBI M/S. GANAGA GLAZE TILES 2006 - 07 129 ITA - 483/RJT - 2015 D.C.I.T., MORBI CIRCLE, MORBI M/S. GANAGOTRI GLAZE TILES 2007 - 08 130 ITA - 485/RJT - 2015 D.C.I.T., MORBI CIRCLE, MORBI M/S. GANAGA GLAZE TILES 2007 - 08 SD/- SD/- (MAHAVIR PRASAD) (PRADIP KUMAR KEDIA) JUDICIAL MEMBER ACCOUNTANT MEMBER ITA NO. 396/RJT/2015 & 181 ORS. - 11 - 131 ITA - 483/RJT - 2015 D.C.I.T., MORBI CIRCLE, MORBI M/S. GANGOTRI GLAZE TILES 2006 - 07 132 ITA - 484/RJT - 2015 D.C.I.T., MORBI CIRCLE, MORBI M/S. GANGA GLAZE TILES 2004 - 05 133 ITA - 481/RJT - 2015 D.C.I.T., MORBI CIRCLE, MORBI M/S. GAN GOTRI GLAZE TILES 2005 - 06 134 ITA - 478/RJT - 2015 D.C.I.T., MORBI CIRCLE, MORBI M/S. VRUNDAVAN CERAMICS P. LTD. 2005 - 06 135 ITA - 451/RJT - 2015 A.C.I.T., CIRCLE - 2, JAMNAGAR BHARATKUMAR B. KUNDALIA 2012 - 13 136 ITA - 505/RJT - 2015 I.T.O., WARD - 1(1)(1), RAJKOT BHUM I POLYMERS P. LTD. 2012 - 13 137 ITA - 255/RJT - 2015 A.C.I.T., CENTRAL CIRCLE - 2, RAJKOT M/S. SAMAY DEVELOPERS 2010 - 11 138 ITA - 321/RJT - 2015 A.C.I.T., CIRCLE - 2, JAMNAGAR M/S. SIDDIQ SEA FOOD 2009 - 10 139 ITA - 171/RJT - 2018 D.C.I.T., CENTRAL CIRCLE - 2, RAJKOT SHRI LAKHAN DAMJIBHAI BHENSHALA 2012 - 13 140 ITA - 127/RJT - 2018 D.C.I.T., CIRCLE - 3(1), RAJKOT M/S. SUNFLOWER BROKING P. LTD. 2014 - 15 141 ITA - 120/RJT - 2018 D.C.I.T., CENTRAL CIRCLE - 1, RAJKOT HIREN KISHORBHAI SODHA 2014 - 15 142 ITSS - 29/RJT - 2017 D.C.I.T., CENTRAL CI RCLE - 1, RAJKOT BHARAT T. AGHARA 2009 - 10 143 ITSS - 30/RJT - 2017 D.C.I.T., CENTRAL CIRCLE - 1, RAJKOT JITENDRA T. AGHARA 2010 - 11 144 ITSS - 116/RJT - 2017 D.C.I.T., CENTRAL CIRCLE - 1, RAJKOT RUKSHANA MAKHANI 2012 - 13 145 ITSS - 109/RJT - 2017 D.C.I.T., CENTRAL CIRCLE - 1, RAJKOT M/S. K.K. ENTERPRISE 2012 - 13 146 ITSS - 112/RJT - 2017 D.C.I.T., CENTRAL CIRCLE - 1, RAJKOT KAMRUDIN MAKHANI 2010 - 11 147 ITSS - 111/RJT - 2017 D.C.I.T., CENTRAL CIRCLE - 1, RAJKOT KAMRUDIN MAKHANI 2009 - 10 148 ITSS - 117/RJT - 2017 D.C.I.T., CENTRAL CIRCLE - 1, RAJKOT GURUKRUPA ENTERPRISE 2011 - 12 149 ITSS - 44/RJT - 2018 D.C.I.T., CENTRAL CIRCLE - 2, RAJKOT DHANANI MANJI DEVJI 2010 - 11 150 ITSS - 50/RJT - 2018 D.C.I.T., CENTRAL CIRCLE - 2, RAJKOT M/S. SHAILGANGA EU EXPORTS 2013 - 14 151 ITA - 304/RJT - 2015 D.C.I.T., CIRCLE - 3(1), RAJKOT LATE SHRI BHARATBHAI B. ADALJA, L/R KUMUDBEN B. ADALJA 1988 - 89 SD/- SD/- (MAHAVIR PRASAD) (PRADIP KUMAR KEDIA) JUDICIAL MEMBER ACCOUNTANT MEMBER ITA NO. 396/RJT/2015 & 181 ORS. - 12 - 152 ITA - 304/RJT - 2015 D.C.I.T., CIRCLE - 3(1), RAJKOT LATE SHRI BHARATBHAI B. ADALJA, L/R KUMUDBEN B. ADALJA 1989 - 90 153 ITA - 386/RJT - 2015 I.T.O. WARD - 2(3), PORBANDAR M/S. SHREEJI CONSTRUCTION & DEVELOPERS 2009 - 10 154 ITA - 401/RJT - 2015 I.T.O., WARD - 1(5), JAMNAGAR SHRI DINESH CHANABHAI KACHHADIYA 2007 - 08 155 ITA - 588/RJT - 2015 I.T.O., WARD - 1(1)(3), RAJKOT R.N. TECHNOCAST P. LTD. 2007 - 08 156 ITA - 479/RJT - 2017 I.T.O., (E) WARD - 2, RAJKOT AVKAR EDUCATION & CHARITABLE TRUST 2014 - 15 157 ITA - 406/RJT - 2017 I.T.O., WARD - 3(1)(2), RAJKOT NARENDRABHAI G. PIPAL IYA 2014 - 15 158 CO - 03/RJT - 2018 NARENDRABHAI G. PIPALIYA I.T.O., WARD - 3(1)(2), RAJKOT 2014 - 15 159 ITA - 456/RJT - 2017 D.C.I.T., INTL. TAXN., RAJKOT M/S. JAMNADAS RAMJI 2010 - 11 160 ITA - 457/RJT - 2017 D.C.I.T., INTL. TAXN., RAJKOT M/S. JAMNADAS RAMJI 2010 - 11 1 61 ITA - 458/RJT - 2017 D.C.I.T., INTL. TAXN., RAJKOT M/S. JAMNADAS RAMJI 2010 - 11 162 ITA - 459/RJT - 2017 D.C.I.T., INTL. TAXN., RAJKOT M/S. JAMNADAS RAMJI 2010 - 11 163 ITA - 242/RJT - 2018 D.C.I.T., MORBI CIRCLE, MORBI DHARMENDRA VIRJIBHA VAHDADIYA 2013 - 14 164 ITA - 232/RJT - 2018 D.C.I.T., CENTRAL CIRCLE - 1, RAJKOT SAURABH M. KATHWADIA 2010 - 11 165 ITA - 196/RJT - 2018 A.C.I.T.(OSD), WARD - 1, GANDHIDHAM JIGNESH RAMNIKLAL DOSHI 2012 - 13 166 ITA - 185/RJT - 2018 D.C.I.T., CENTRAL CIRCLE - 2, RAJKOT BHERUSINH PRABHULAL MERAVAT 2013 - 14 167 ITA - 231/RJT - 2018 I.T.O., WARD - 2, MORBI FARUKBHAI VALIBHAI KACHHI 2014 - 15 168 ITSS - 86/RJT - 2018 I.T.O., WARD - 4, MORBI RAVI V. HIRANI 2008 - 09 169 ITSS - 87/RJT - 2018 I.T.O., WARD - 4, MORBI RAVI V. HIRANI 2009 - 10 170 ITSS - 73/RJT - 2018 D.C.I.T., CENT RAL CIRCLE - 2, RAJKOT LAKHAN DAMJIBHAI BHENSHALA 2009 - 10 171 ITSS - 74/RJT - 2018 D.C.I.T., CENTRAL CIRCLE - 2, RAJKOT LAKHAN DAMJIBHAI BHENSHALA 2010 - 11 172 ITSS - 75/RJT - 2018 D.C.I.T., CENTRAL CIRCLE - 2, RAJKOT LAKHAN DAMJIBHAI BHENSHALA 2011 - 12 173 ITSS - 76/RJT - 2018 D.C.I.T., CENTRAL CIRCLE - 2, RAJKOT LAKHAN DAMJIBHAI BHENSHALA 2012 - 13 SD/- SD/- (MAHAVIR PRASAD) (PRADIP KUMAR KEDIA) JUDICIAL MEMBER ACCOUNTANT MEMBER ITA NO. 396/RJT/2015 & 181 ORS. - 13 - 174 ITSS - 77/RJT - 2018 D.C.I.T., CEN TRAL CIRCLE - 2, RAJKOT LAKHAN DAMJIBHAI BHENSHALA 2013 - 14 175 ITA - 116/RJT - 2018 D.C.I.T., CENTRAL CIRCLE - 2, RAJKOT M/S. SAILGANGA EU EXPORT 2015 - 16 176 CO-19/RJT-2018 M/S. SAILGANGA EU EXPORT D.C.I.T., CENTRAL CIRCLE- 2, RAJKOT 2015-16 177 ITA-20/RJT-2018 D.C.I.T., CENTRAL CIRCLE- 1, RAJKOT SMT. JAGRUTI M. BENANI 2015-16 178 ITA-105/RJT-2018 D.C.I.T., CENTRAL CIRCLE- 1, RAJKOT ASHOKKUMAR M. ZINZUWADIA 2013-14 179 ITA-87/RJT-2018 I.T.O., WARD-5, MUNDRA THE AGRICULTURE PRODUCE MARKET COMMITTEE 2009-10 180 ITA-80/RJT-2018 D.C.I.T., CENTRAL CIRCLE- 2, RAJKOT M/S. JAY AMBIKA EXIM 2012-13 181 ITA-78/RJT-2018 D.C.I.T., CENTRAL CIRCLE- 2, RAJKOT KHATRI ABDULLA MAMMAD HUSSAIN 2009-10 182 ITA-79/RJT-2018 D.C.I.T., CENTRAL CIRCLE- 2, RAJKOT KHATRI ABDULLA MAMMAD HUSSAIN 2010-11 SD/- SD/- (MAHAVIR PRASAD) (PRADIP KUMAR KEDIA) JUDICIAL MEMBER ACCOUNTANT MEMBER