, , ,, , ./ ITA NO.934 & 935/AHD/2012 ! / ASSESSMENT YEAR 2004-05 & 2005-06 KAMARAN KAPADIA LAND DEVELOPERS PVT. LTD. ASHWIN PAREKH & CO., 410. KASHI PLAZZA, MAJURA GATE, SURAT. PAN AABCK 8207B /V/S. DCIT, CIR-1, SURAT / APPELLANT '# / RESPONDENT '#$ % / BY APPELLANT $% &''# $ % / BY RESPONDENT MR. SANJAY KUMAR, DR ( ) $ *+ / DATE OF HEARING: 10.08.2016 ,! - $ *+ /DATE OF PRONOUNCEMENT 10/08/2016 & / ORDER ' , ( ) * +,- -* . / (APPEALS) ( 0*() 3 45 20/03/2012 , ! 5 2004-05 & 2005-06 . 6 78 9 $ :) /;< 2. $ 6>+ ( ) $ *+ 4 16/5/2016 (APPEALS) $ ( ) 45 10 ./ 08 ./2016 :) '< -* . B C D /+ + :) E /+ F &*G . ( ) ': /* ( ) 4 :< B -H'*I J, / / * /; K -* /+ /* ( ./ ITA NO.933/AHD/2012 2 BL> ( /+ /;< B ! , / + G!, 4M+ N ! ( 0* HMOP BHQR (&) SSOR, 38 BO+R 320 (4M+ ) V W&3 FLD ! :# * ( /X ( 0* 223 BO+ 480 (V..) ( ! * / ( V -* $ Z * * / ( V [\ J /+ ( IN LIMINE) -] * /< 3. -! 7, -*/6 \: $ [\ J /+ - $ * /< & . /$0 1 10 TH AUGUST, 2016 $ ( 6 7 . 8% SD/- SD/- ( ) ( ) 45 10/8/2016 / < & . '9,:; <;0,- 1) -* 2) &''# 3) G* ( 0* 4) ( 0*-()- 5) 6 \: &*G, + G!, / 6) : R AB < //#;, '9,// 3 , / HB, + G!, / <