Sunflame Fuels (P) Ltd., Nagpur V. Asstt.Comm.of Income Tax,Circle-3, Nagpur

ITA 454/NAG/2008

• Counselvise Citation: [2012] 119 COUNSELVISE.COM (IT) 9577 (ITAT-NAGPUR)
• Duration Of Justice: 4 year(s) 1 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-10-2012
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: DB
• Assessment Year: 2005-2006
• Appeal Filed On: 05-09-2008
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: RAMESH DAWANDE
• Keywords: Unexplained cash credit; Recovery proceedings; Residential status
• Section: 194C; 68

Judgement Text

ITA NO. 454 & 558/NAG/2008 SUNFLAME FUELS P LTD, NAGPUR IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH , NAGPUR BEFORE: SHRI P.K. BANSAL, ACCOUNTANT MEMBER AND SHRI D.T. GARASIA, JUDICIAL MEMBER ITA NO. 454 / NAG / 20 08 ASSESSMENT YEAR : 2005 - 06 SUNFLAME FUELS (P) LTD. NAGPUR VS. ACIT , CIRCLE - 3 NAGPUR (APPELLANT) (RESPONDENT) PAN NO. AACCS 8001J ITA NO.558/NAG/2008 ASSESSMENT YEAR : 2005 - 06 ACIT, CIRCLE - 3 NAGPUR VS. SUNFLAME FUELS (P) LTD. NAGPUR (APPELLANT) (RESPONDENT) APPELLANT BY: SHRI K.P. DEWANI , ADVOCATE RESPONDENT BY: SHRI RAMESH DAWANDE, SR.DR DATE OF HEARING: 08.10.2012 DATE OF PRONOUNCEMENT: 10.10.2012 ORDER PER BENCH: THESE CROSS APPEALS HAVE BEEN FILED AGAINST THE ORDER OF THE CIT(A) DATED 18.7.2008 . I N ITA NO.454 /NAG/2008 , THE ASSESSEE HAS TAKEN FOL LOWING GROUNDS OF APPEAL: 1. THAT THE HON BLE COMMISSIONER OF INCOME TAX (CIT) ERRED IN NOT ALLOWING EXPENDITURE OF RS.13,13,060/ - TOWARDS THE TRANSPORTATION EXPENSES ON THE GROUND THAT THE TDS WAS NOT MADE IN ACCORDANCE WITH THE PROVISIONS OF SECTION 40(A)(I A) AND 194C OF INCOME TAX ACT, 1961. 2. THAT THE HON BLE CIT WAS TOTALLY UNJUSTIFIED IN NOT CONSIDERING THE EXPLANATION OF THE ASSESSE THAT ON THE FACTS AND CIRCUMSTANCES OF THE CASE, PROVISIONS OF SECTION 194C ARE NOT APPLICABLE. AND THEREFORE THE DISALLOW ANCE IN ACCORDANCE WITH THE PROVISIONS OF SECTION 40(A)(IA) IS TOTALLY ARBITRARY AND WITHOUT ANY BASIS. ITA NO.454 & 558/NAG/2008 SUNFLAME FUELS P LTD, NAGPUR 2 2. IN ITA NO.558 /NAG/2008 , THE REVENUE HAS TAKEN FOLLOW ING EFFECTIVE GROUNDS OF APPEAL: 1. THE LD. CIT(A) ERRED IN SPLITTING THE COMPOSITE BILL PAID ON ACCOUNT OF SHIPPING CHARGES AND IN ALLOWING RELIEF UNDER SECTION 40(A)(IA). 2. THE LD. CIT(A) ERRED IN IGNORING THE DECISION OF THE APEX COURT IN THE CASE OF ASSOCIATED CEMENT CO. VS. CIT [201 ITR 435 (1993)] AND TRANSMISSION CORPORATION OF INDIA [239 ITR 587] IN SO FAR AS HE SPLIT THE COMPOSITE BILL AND ALLOWED RELIEF BY HOLDING THAT TDS PROVISIONS IS NOT APPLICABLE ON CERTAIN ITEMS OF THE BILL. 3. THE LD. CIT(A) GROSSLY ERRED IN GRANTING RELIEF AND IN HOLDING THAT THE ASSESSEE PRODUCED EVIDENCE WITH REGARD TO CASH CREDITS WHEN THE RECORDS PROVE THE CONTRARY. 4. THE LD. CIT(A) ERRED IN GRANTING RELIEF ON CASH CREDITS WITHOUT EXAMINING THE RECORD WHICH PROVE THAT NO EVIDENCE WAS PRODUCED BY THE ASSESSEE AS CLAIMED BY IT. 3. ALL THE POINTS TAKEN BY THE ASSESSE RELATE TO THE DISALLOWANCE OF RS.13,13,060/ - TOWARDS THE TRANSPORTATION EXPENSES DISALLOWED U/S 40(A)(IA) R.W.S. 194C OF THE INCOME - TAX ACT. AT THE OUTSET, THE LD. A.R. POINTED OUT THAT IN VIEW OF THE DECISION OF A SPECIAL BENCH IN ITA NO.477/VIZAG/2008 F OR THE ASSESSMENT YEAR 2005 - 06 IN THE CASE OF MERILYN SHIPPING & TRANSPORTS, VISAKHAPATNAM VS. ACIT THAT U/S 40(A)(IA), THE DISALLOWANCE OUT OF THE TRANSPORTATION EXPENSES CAN BE RESTRICTED ONLY IN RESPECT OF AMOUNT PAYABLE AS ON 31.3.2005 AND NOT TO THE O THER AMOUNT. HE POINTED OUT THAT AS ON 31.3.2005 , ONLY FOLLOWING AMOUNTS WERE PAYABLE: - A.K. TRANSPORT - RS. 6,033/ - A.M. CORPORATION - RS.70,000/ - CHOUDHARY MINI TRANSPORT - RS.17,150/ - MANISH DATIR - RS.42,264/ - 4. THUS HE CONTENDED THAT IN VI EW OF THE SPECIAL BENCH DECISION, ONLY A SUM OF RS.1,35,447/ - CAN BE DISALLOWED. IN THIS REGARD, HE RELIED ON FOLLOWING DECISIONS ALSO: 1. 131 TTJ (HYD) 17 K. SRINIVASAN VS. ACIT 2. 129 TTJ (HYD) 57 TEJA CONST. VS. ACIT 3. 123 TTJ (JP) 888 JAIPUR VIDYU T VITRAN NIGAM LTD. VS. ACIT 4. ITA NO.1372/2007 ORDER DT.6.3.2008 IN THE CASE OF N. RAMACHANDRA REDDY 5. 88 ITR 192(SC) CIT VS. VEGETABLE PRODUCTS LTD. ITA NO.454 & 558/NAG/2008 SUNFLAME FUELS P LTD, NAGPUR 3 5. THE D.R. ON THE OTHER HAND RELIED ON THE ORDER OF THE CIT(A). WE HAVE HEARD THE RIVAL SUBMISSIONS AND CAREFULLY CONSIDERED THE SAME. WE NOTED THAT THE CONTENTION OF THE ASSESSE IS DULY COVERED BY THE DECISION OF SPECIAL BENCH IN THE CASE OF MERILYN SHIPPING AND TRANSPORTS, VISAKHAPATNAM VS. ACIT AND WE ARE BOUND TO FOLLOW THE DECISION OF THE SPECIAL BENCH. RESPECTFULLY FOLLOWING THE SAID DECISION, WE ALLOW FOR THE RELIEF TO THE ASSESSE OUT OF THE TRANSPORTATION EXPENSES AND RESTRICT THE DISALLOWANCE U/S 40(A)(IA) TO RS.1,35,447/ - AS DETAILED ABOVE. THUS THE GROUND S TAKEN BY THE ASSESSEE ARE PARTLY A LLOWED. CONSEQUENTLY, THE APPEAL OF THE ASSESSE E IS ALSO PARTLY ALLOWED. 6. NOW COMING TO THE APPEAL OF THE REVENUE, GROUND NOS.1 & 2 RELATE TO THE SAME ISSUE RELATING TO THE DELETION OF THE ADDITION U/S 40(A)(IA). THE FACTS RELATING TO TH ESE GROUND S AR E THAT THE ASSESSEE IS ENGAGED IN THE BUSINESS OF EXPORTS OF WIRE ROAD TO VARIOUS COUNTRIES AND THEREFORE HAD MADE SHIPMENT OF ITS GOODS THROUGH VARIOUS FOREIGN SHIPPING COMPANIES. THESE SHIPPING LINES HAVE THEIR AGENTS IN INDIA FOR BOOKING OF GOODS AND C OLLECTION OF OCEAN FREIGHT PAYMENTS FROM ITS CUSTOMERS. THE ASSESSE HAS MADE PAYMENT TO THESE CHA & C & F AGENTS AMOUNTING TO RS.26,09,372/ - ; RS.22,20,432/ - AS SHOWN OCEAN FREIGHT AND RS.3,88,940/ - MISCELLANEOUS CHARGES . RS.22,20,432/ - ARE TOWARDS THE REIM BURSEMENT OF OCEAN FREIGHT CHARGES AS PER THE BILL OF LADING AND RS.3,88,940/ - REPRESENT HANDLING CHARGES AND AGENCY COMMISSION. THE ASSESSING OFFICER INVOKED SECTION 194C OF THE ACT AND DISALLOWED T HE SUM OF RS.26,09,372/ - U/S 40(A)(IA) DUE TO NON - DEDUCT ION OF TAX AT SOURCE BY THE ASSESSEE. THE ASSESSEE WENT IN APPEAL BEFORE THE CIT(A) RESTRICTING THE DISALLOWANCE TO RS.3,88,940/ - BY OBSERVING AS UNDER: 2.7 IT MAY BE RELEVANT TO MENTION HERE THAT THE AO HAD INVOKED SECTION 194C IN RESPECT OF THE AFORESA ID PAYMENTS WHICH IS TECHNICALLY NOT CORRECT, SINCE THE SAID SECTION DEALS WITH WORK CONTRACTS AND THEREFORE, CANNOT INCLUDE SERVICE CONTRACT EXISTING IN THIS CASE. THE PROVISIONS OF SECTION 194J PROVIDES FOR CHARGING OF TDS IN RESPECT OF SERVICE CON TRACT . HOWEVER, IN THE CASE OF THE APPELLANT, THE PAYMENT TOWARDS OCEAN FREIGHT CHARGES HAVE BEEN MADE TO FOREIGN SHIPPING COMPANIES AND THEREFORE, THE SAME WOULD BE GOVERNED BY SECTION 172 OF THE ACT. THE SAID SECTION DEALS WITH SHIPPING BUSINESS OF NO N - RESIDENTS, AND IT PROVIDES THE MODE OF THE LEVY AND RECOVERY OF TAX IN THE CASE OF ANY SHIP, BELONGING TO OR CHARTERED BY A NON - RESIDENT, ITA NO.454 & 558/NAG/2008 SUNFLAME FUELS P LTD, NAGPUR 4 WHICH CARRIES PASSENGERS, LIVESTOCK, MAIL OR GOODS SHIPPED AT A PORT IN INDIA. AN ANALYSIS OF THE PROVISIONS OF SEC TION 172 WOULD SHOW THAT THESE PROVISIONS HAVE TO BE APPLIED TO EVERY JOURNEY A SHIP, BELONGING TO A CHARTERED BY A NON - RESIDENT, UNDERTAKES FROM ANY PORT IN INDIA. SECTION 172 IS A SELF - CONTAI NED CODE FOR THE LEVY AND RECOVERY OF THE TAX, SHIP - WISE AND J OURNEY WISE, AND REQUIRES THE FILING OF THE RETURN WITH A MAXIMUM TIME OF THIRTY DAYS FROM THE DATE OF DEPARTURE OF THE SHIP. THUS THE PROVISIONS OF SECTION 172 ARE TO APPLY, NOTWITHSTANDING ANYTHING CONTAINED IN OTHER PROVISIONS OF THE ACT. THEREFORE, I N SUCH CASES, THE PROVISIONS OF SECTIONS 194C AND 195 RELATING TO TAX DEDUCTION AT SOURCE ARE NOT APPLICABLE. THE RECOVERY OF TAX IS TO BE REGULATED, FOR A VOYAGE UNDERTAKEN FROM ANY PORT IN INDIA BY A SHIP UNDER THE PROVISIONS OF SECTION 172. 2.8 WHILE ON THE OTHER HAND, SECTION 194C DEALS WITH WORK CONTRACTS INCLUDING CARRIAGE OF GOODS AND PASSENGERS BY ANY MODE OF TRANSPORT OTHER THAN RAILWAYS. THIS SECTION APPLIES TO PAYMENTS MADE BY A PERSON REFERRED TO IN CLAUSES (A) TO (J) OF SUB - SECTION (1) TO AN Y RESIDENT (TERMED AS CONTRACTOR). IT IS CLEAR FROM THE SECTION THAT THE AREA OF OPERATION OF TDS IS CONFINED TO PAYMENTS MADE TO ANY RESIDENTS . ON THE OTHER HAND, SECTION 172 OPERATES IN THE AREA OF OPERATION OF PROFITS FROM SHIPPING BUS AS OF NON - R ESIDENTS. THUS, THERE IS NO OVERLAPPING IN THE AREAS OF OPERATION OF THESE SECTIONS. THEREFORE, IN CONSIDERATION OF THE GIVEN FACTS AND CIRCUMSTANCES OF THIS CASE, THE PAYMENT CANNOT BE SUBJECTED TO TDS U/S 194C OF THE ACT. 2.9 FURTHER THE CBDT S CIRCUL AR NO.723 DT. 19.9.1995 HAS CLARIFIED THAT THE PAYMENTS MADE TO SHIPPING AGENTS OF NON - RESIDENT SHIP OWNERS TOWARDS FREIGHT CHARGES, THEN THE SAME CANNOT BE SUBJECTED TO TDS U/S 194C AND 195 OF THE ACT. THE RELEVANT PARA 5 OF THE SAID CIRCULAR READS AS UN DER: THERE WOULD, HOWEVER, BE CASES WHERE PAYMENTS ARE MADE TO SHIPPING AGENTS OF NON - RESIDENT SHIP - OWNERS OR CHARTERERS FOR CARRIAGE OF PASSENGERS ETC., SHIPPED AT A PORT IN INDIA. SINCE, THE AGENT ACTS ON BEHALF OF THE NON - RESIDENT SHIP - OWNER OR CHAR TERER, HE STEPS INTO SHOES OF THE PRINCIPAL. ACCORDINGLY, PROVISIONS OF SECTION 172 SHALL APPLY AND THOSE OF SECTIONS 194C AND 195 WILL NOT APPLY. 2.10 THE READING OF THE AFORESAID CIRCULAR LEAVES NO IOTA OF DOUBT THAT THE PAYMENTS MADE TO SHIPPING AGEN TS OF NON - RESIDENT SHIP OWNERS AT PORT IN INDIA WOULD BE GOVERNED BY PROVISIONS OF SECTION 172 SINCE THE AGENT IS ACTING ON BEHALF OF THE NON - RESIDENT SHIP OWNERS. THEREFORE, EVEN IF THE SHIPPING AGENTS ARE RESIDENT OF INDIA, THE PAYMENT RECEIVED BY THEM ON BEHALF OF THE FOREIGN COMPANIES CANNOT BE SUBJECTED TO TDS U/S 194C OF THE ACT. THE CBDT S CIRCULAR IS CLEARLY APPLICABLE TO THE FACTS OF THE APPELLANT CASE SINCE THE PAYMENTS HAD BEEN MADE TOWARDS OCEAN FREIGHT TO THE CHA & C&F AGENTS OF NON - RESIDENT SHIPPING COMPANIES DURING THE ASSESSMENT YEAR IN QUESTION AND HENCE IT WOULD NOT BE LIABLE FOR TDS U/S 194C OF THE ACT. MY VIEWS FIND SUPPORT FROM THE JUDGEMENT OF THE ITAT, DELHI BENCH IN THE CASE OF FREIGHT SYSTEMS (INDIA) PVT. LTD. (103 TTJ 103) WHEREI N THE HON BLE BENCH HAS HELD THAT THE PAYMENT OF OCEAN FREIGHT MADE TO SHIPPING AGENTS OF NON - RESIDENT SHIPPING COMPANIES IS NOT LIABLE FOR TDS U/S 194C OF THE ACT. ITA NO.454 & 558/NAG/2008 SUNFLAME FUELS P LTD, NAGPUR 5 2.11 IN THE LIGHT OF ABOVE DISCUSSION, I AM OF THE CONSIDERED VIEW THAT PAYMENT TOWARDS OC EAN FREIGHT CHARGES OF RS.2220432/ - IS NOT HIT BY THE PROVISIONS OF SECTION 194C OF THE ACT AND THEREFORE, THERE ARISES NO QUESTION OF DEDUCTION OF TDS IN THIS CASE. THEREFORE, THIS BEING THE REALITY OF THE TRANSACTION, THERE CANNOT BE ANY DISALLOWANCE SI NCE THE SAID PAYMENT TOWARDS OCEAN FREIGHT CHARGES IS NOT COVERED BY SECTION 40(A)(IA) OF THE ACT. 2.12 HOWEVER, AS FAR AS THE OTHER PAYMENTS OF RS.3,88,940/ - MADE TO THE CHA AND C&F AGENTS GOES, IT IS OBSERVED THAT THESE PERTAINED TO LOCAL TRANSPORTATION AND HANDLING CHARGES AND OTHER MISCELLANEOUS CHARGES TOWARDS COMMISSION, ETC. THE NATURE OF THE SAID PAYMENT ARE CLEARLY COVERED UNDER THE SERVICE CONTRACT ENVISAGED IN SECTION 194J OF THE ACT. AS THE APPELLANT HAS NOT MADE TDS ON SUCH PAYMENTS AS PER PROVISIONS OF SECTION 194J, IT IS CLEARLY IN DEFAULT AND HENCE THE SAID EXPENDITURE IS DISALLOWABLE U/S 40(A)(IA) OF THE ACT. THE AR DURING THE APPELLATE PROCEEDINGS CONCEDED TO THE AFORESAID FINDING AND THEREFORE DID NOT MAKE ANY ARGUMENT TO THIS EFFECT. IN THE LIGHT OF ABOVE FACTS AND CIRCUMSTANCES, I AM TO HOLD THAT THE EXPENDITURE OF RS.388940/ - MADE TOWARDS COMMISSION CHARGES, ETC. ON WHICH NO TDS HAS BEEN MADE IS LIABLE TO BE DISALLOWED U/S 40(A)(IA) OF THE ACT. THUS TO SUM UP, THE TOTAL DISALLOWAN CE OF RS.2609372/ - MADE BY THE AO IS RESTRICTED TO RS.388940/ - U/S 40(A)(IA) WHICH IS HEREBY CONFIRMED. 7. WE HAVE HEARD THE RIVAL SUBMISSIONS AND PERUSED THE MATERIAL ON RECORD. WE NOTED THAT THE ISSUE INVOLVED IN THIS APPEAL IS DULY COVERED BY THE DEC ISION OF THIS BENCH OF THE TRIBUNAL IN ITA NO.125/NAG/2009 IN THE CASE OF ACIT VS. JEJANI PULP & PAPER MILLS PVT. LTD. THIS TRIBUNAL FOLLOWING THE DECISION OF EAST INDIA HOTELS LIMITED 320 ITR 526 TOOK THE VIEW THAT THE CONTRACT BETWEEN THE ASSESSEE AND T HE C&F AGENTS IS THE SERVICE CONTRACT. AS PER THE CBDT , IN SUCH CASES, THE PROVISIONS OF SECTION 194C ARE INAPPLICABLE IN VIEW OF SPECIFIC PROVISIONS OF SECTION 172 OF THE ACT. WE ALSO NOTED THAT DELHI HIGH COURT IN THE CASE OF CIT VS. CONTINENTAL CARRIE RS PVT. LTD. 163 TAXMAN 479 (DELHI) AS RELIED BY LD. A.R. HAS ALSO TAKEN THE SIMILAR VIEW. SLP AGAINST THIS JUDGEMENT HAS BEEN DISMISSED BY THE APEX COURT ON 20.4.2007. RESPECTFULLY FOLLOWING THE DECISION OF THE NAGPUR BENCH DATED 25.4.2011, WE CONFIRM T HE ORDER OF THE CIT(A) RESTRICTING THE DISALLOWANCE TO RS.3,88,940/ - . 8. GROUND NOS.3&4 RELATE TO THE DELETION OF THE ADDITION OF RS.2 LAKHS. THE BRIEF FACTS RELATING TO TH ESE GROUND S ARE THAT THE ASSESSEE RECEIVED ADVANCE FOR SUPPLY OF SCRAP MATERIAL FROM TWO PARTIES RS.60,000/ - FROM M/S. ITA NO.454 & 558/NAG/2008 SUNFLAME FUELS P LTD, NAGPUR 6 CHAND A KANT BATTERIES, RS.1,40,000/ - FROM SHRI VIJAY LIMJE DURING THE YEAR. THE ASSESSING OFFICER MADE THE ADDITION U/S 68 OF THE ACT . WHEN THE MATTER WENT BEFORE THE CIT(A), THE CIT(A) DELETED THE ADDITION BY HOLDIN G THAT THE ASSESSEE HAS ESTABLISHED ALL THE THREE INGREDIENTS OF THE CASH CREDIT INCLUDING THE IDENTITY AND THE GENUINENESS OF THE TRANSACTIONS AND ACCORDINGLY, HE DELETED THE ADDITION BY OBSERVING AS UNDER: 5.7 PERUSAL OF THE RECORD SHOWS THAT THE A.O. HAS REJECTED THE EXPLANATION OF THE APPELLANT IN A SUMMARY MANNER WITHOUT MAKING ANY INQUIRY AS ALSO THE SOURCE OF EARNING SUCH UNDISCLOSED INCOME APPEARING IN THE FORM OF UNEXPLAINED CASH CREDIT. THE AO HAS NOT ESTABLISHED BY ANY MATERIAL ON RECORD TO HO LD THAT THE IDENTITY AND THE TRANSACTION IN QUESTION WAS NOT GENUINE. ON THE CONTRARY, I FIND THAT THE APPELLANT HAS BEEN ABLE TO ESTABLISH ALL THE THREE INGREDIENTS OF THE CASH CREDIT AND THEREFORE CANNOT BE LIABLE FOR ADDITION U/S 68 OF THE ACT. THERE ARE SEVERAL JUDGEMENTS OF VARIOUS COURTS, WHEREIN IT HAS BEEN HELD THAT AN EXPLANATION OF THE ASSESSEE WHICH IS PRIMA FACIE REASONABLE CANNOT BE REJECTED ON CAPRICIOUS AND MERE SUSPICION OR IRRELEVANT GROUNDS [(R.B.N.J. NAIDU 29 ITR 194), (LAJWANTI SIAL 30 ITR 228), (K. S. KANNAN KUNHI 87 ITR 395) AND (DEVAMANI ATHA 112 ITR 837)]. IN VIEW OF THE CITED CASE (SUPRA), I AM OF THE CONSIDERED VIEW THAT THE A.O. HAS REJECTED THE EXPLANATION OF THE APPELLANT ON THE CASH CREDITORS IN THE NATURE OF ADVANCES FROM B UYERS WITHOUT ANY MATERIAL OR EVIDENCE ON RECORD AND HENCE, THE ADDITION MADE U/S 68 IS NOT SUSTAINABLE. ACCORDINGLY, THE ADDITION OF RS.200000/ - ON ACCOUNT OF UNEXPLAINED CASH CREDIT IN THE NATURE OF ADVANCES FROM CUSTOMERS ADDED BY THE A.O. U/S 68 IS NO T SUSTAINABLE AND HENCE DIRECTED TO BE DELETED. 9 . WE HAVE HEARD THE RIVAL SUBMISSIONS AND CAREFULLY PERUSED THE SAME. IN OUR OPINION, NO INTERFERENCE IS CALLED FOR IN THE ORDER OF THE CIT(A) BY DELETING THE ADDITION OF RS.2 LAKHS. IT IS NOT A FIT CASE WHICH WARRANT OUR INTERFERENCE AS THE ASSESSEE HAS DISCHARGED HIS ONUS BY FULFILLING ALL THE 3 INGREDIENTS AS ENVISAGED U/S 68 OF THE INCOME - TAX ACT. WE ACCORDINGLY, DISMISS THE GROUND NOS.3 & 4 TAKEN BY THE REVENUE. 10 . IN THE RESULT, THE APPEAL OF TH E ASSESSEE IS PARTLY ALLOWED WHILE THE APPEAL OF THE REVENUE IS DISMISSED. PRONOUNCED IN THE OPEN COURT ON 10.10 .20 1 2 SD/ - SD/ - ( D.T. GARASIA ) (P.K. BANSAL) JUDICIAL MEMBER ACCOUNTANT MEMBER VG/SPS NAGPUR DATED 10 TH OCTOBER , 20 1 2 ITA NO.454 & 558/NAG/2008 SUNFLAME FUELS P LTD, NAGPUR 7 COPY TO 1 SUNFLAME FUELS (P) LTD., 1249, NEELKAMAL, JAGNATH ROAD, BHAVSAR CHOWK, NAGPUR 2 THE ACIT, CIRCLE - 3 , NAGPUR 4 THE CIT (A) , NAGPUR 5 THE DR, ITAT, NAGPUR 6 GUARD FILE. BY ORDER SR. PRIVATE SECRETARY INCOME TAX APPELLATE TRIBUNAL NAGPUR