, B , , ./ ITA NO.583/AHD/2014 ! / ASSESSMENT YEAR 2010-11 ALI FOODS, SURVEY NO.32/2P, MAHUVA BHAVNAGAR HIGHWAY, VILLAGE VADI, TAL. MAHUVA, DIST. BHAVNAGAR. PAN AANFA 1104A /V/S. ITO, WD-2(4), BHAVNAGAR. / APPELLANT !' / RESPONDENT '#$ % / BY APPELLANT #$ &''# $ % / BY RESPONDENT MR. JAMES KURIEN, SR. DR ( ) $ *+ / DATE OF HEARING: 5/10/2016 ,! - $ *+ /DATE OF PRONOUNCEMENT 05/10/2016 % / ORDER & , ' ( ) *+, -* . / ( 0*() 3 45 20.01.2014 , ! 5 2010-11 . 6 78 9 $ :) /;< 2. $ ( ) 4 5/10/2016 :) '< -* . > ? @ /+ + :) A /+ B & * C . ( ) ': /* ( ) 4 :< > -D' *E F, / / * /; G -* /+ /* ( >HI ( /+ /;< > ! , / + C!, 4J+ K ! ( 0* DJLM >DNO (&) PPLO, 38 >L+O ./ ITA NO583/AHD/2014 2 320 (4J+) T U&3 BH@ ! :# * ( /V ( 0* 223 >L+ 480 (T..) ( ! * / ( T -* $ X * * / ( T YZ F /+ ( IN LIMINE) -[ * /\< 3. -! 7, -*/6 Z: $ YZ F /+ - $ * /\< % - .#/ 0 5 TH OCTOBER, 2016 # ' 5 6 - 7$ SD/- S D/- ( ) ( ) 45 5 /10/2916 / < % - !8+9: ;:/+, 1) -* 2) &''# 3) C* ( 0* 4) ( 0*-()- 5) 6 Z: & * C, + C!, / 6) : O A> < //':+ !8+// 3 , / DB, + C!, / <