, .. , , ./ ITA NO.933/AHD/2012 ! ' / ASSESSMENT YEAR 2003-04 M/S M. KANTILAL EXPORTS, ASHWIN PAREKH * CO., 410, KASHI PLAZZA, MAJURA GATE, SURAT. PAN AAAFM 4325L /V/S. ACIT, CC-2, SURAT / APPELLANT !' / RESPONDENT #$% & / BY APPELLANT #$ '(#$ % & / BY RESPONDENT MR. PRASOON KABRA, SR. DR ) '* % + , / DATE OF HEARING: 25.7.2016 -! - % + , /DATE OF PRONOUNCEMENT 25/7/2016 % / ORDER & , ' ( ) *+, . + /' 0 ) 1+() 4 56 29 ./ 03 ./2015, ! ' 6 2003-04 . ;'<= > % * 0?@ 2. % ;A, ) '* % + , 5 13/6/2016 % ) '* 56 25 ./ 07 ./2016 * #@ . + /' C D E 0, , * F 0, G '+H /' ) '* # 0+ ) * ' 5 @ C . I#+J K, 0 0 + 0? L . + '0, 0+ ) CMA ) 0, 0?@ C ! , 0 , H !, 5N, O ! ./ ITA NO.933/AHD/2012 2 ) 1+ INPQ CIRS (') TTPS, 38 CP,S 320 (5N, ) ' W'4 GME ! '$ + ) X ' 0Y ) 1+ 223 CP, 480 (..) ) ! + 0 ) . + % ' [ + + 0 ) \] K 0, ( IN LIMINE) . + 0_@ 3. . !'<, . +/;'] % \] K 0, . X % X+ 0_@ % - .#/ 0 25 TH JULY, 2016 # ' 5 6 - 7$ SD/- SD/- .. ( ) ( ) 56 25/7/2916 0 @ % - !8+9: ;:/+, 1) . + 2) '(#$ 3) H+ ) 1+ 4) ) 1+-()- 5) ;'] '+H, , H !, 0 6) S AC @ //':+ !8+// 4 , 0 IXB , , H !, 0 @