, B , , ./ ITA NO.817/AHD/2014 ! / ASSESSMENT YEAR 2007-08 SHRI SHAILESH BABUBHAI MONPARA, C/41-42, SHIV NAGAR SOCIETY, MATAWADI, I, II, ROAD, SURAT. PAN ABRPP3823C /V/S. CIT(A)-V, SURAT. / APPELLANT !' / RESPONDENT '#$ % / BY APPELLANT #$ &''# $ % / BY RESPONDENT MR. JAMES KURIEN, SR. DR ( ) $ *+ / DATE OF HEARING: 09/02/2017 ,! - $ *+ /DATE OF PRONOUNCEMENT 09 /02/2017 % / ORDER & , ' ( ) *+, -* . / ( 0*() 3 45 13.01.2014 , ! 5 2007-08 6 78 9 $ :) /;< 2. $ ( ) $ *+ 4 09/02/17 '< >$ ? @ -* 3 / ( A * * B * C . D :) '< -* . E ? @ /+ + :) F /+ G &*H . ( ) ': /* ( ) 4 :< E ->'*I J, / / * /; K -* /+ /* ( ELM ( /+ /;< E ! , / + H!, 4N+ ./ ITA NO.817/AHD/2014 2 O ! ( 0* >NPQ E>RC (&) SSPC, 38 EP+C 320 (4N+) A W&3 GL@ ! :# * ( /X ( 0* 223 EP+ 480 (A..) ( ! * / ( A -* $ B * * / ( A ZD J /+ ( IN LIMINE) -[ * /\< 3. -! 7, -*/6 D: $ ZD J /+ - $ * /\< % - .#/ 0 9 TH FEBRUARY, 2017 # ' 1 2 - 3$ SD/- S D/- ( ) ( ) 45 09/02/2017 / < % - !4+56 76/+, 1) -* 2) &''# 3) H* ( 0* 4) ( 0*-()- 5) 6 D: &*H, + H!, / 6) : C AE < //'6+ !4+// 3 , / >B, + H!, / <