JCIT(OSD), Cen. Cir-2, Vadodara V. M/s. Shree Yogi Developers, Vadodara

ITSSA 155/AHD/2018

• Counselvise Citation: [2018] 122 COUNSELVISE.COM (IT) 3813 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 month(s) 13 day(s)
• Appeal Type: Income Tax (Search & Seizure) Appeal
• Pronouncement Date: 30-07-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2010-2011
• Appeal Filed On: 17-05-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Retrospective amendment; Tax effect

Judgement Text

, B IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, AHMEDABAD BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER SR. NO. ITA NO. NAME OF APPELLANT NAME OF RESPONDENT 1 2233/AHD/2016 ASSTT.YEAR : 2012-13 ITO, WARD - 1(1)(4), AHMEDABAD M/S.AMAZON TEXTILES PVT. LTD., PAN : AABCB6914E 2 2203/AHD/2016 ASSTT.YEAR : 2012-13 D.C.I.T, CIRCLE, GANDHINAGAR M/S.GUJARAT POWER CORPORATION LIMITED PAN : AAACG5596J 3 626/AHD/2015 ASSTT.YEAR : 2002-03 D.C.I.T, CIRCLE - 1(1)(1), AHMEDABAD M/S.ALPS CHEMICALS LTD. PAN : AAACA9523B 4 627/AHD/2015 ASSTT.YEAR : 2004-05 D.C.I.T, CIRLCE - 1(1)(1), AHMEDABAD M/S.ALPS CHEMICALS LTD. PAN : AAACA9523B 5 828/AHD/2015 ASSTT.YEAR : 2010-11 ITO(EXEMPTION)WARD - 1,AHMEDABAD CHAMUNDA FOUNDATION PAN : AAATC8826G 6 2921/AHD/2014 ASSTT.YEAR : 2011-12 D.C.I.T, CIRCLE - 12, AHMEDABAD M/S. H. C. SONS, AHMEDABAD PAN : AABFH0130P 7 310/AHD/2014 (IN ITA NO. 2921/AHD/2014) ASSTT.YEAR : 2011-12 M/S.H.C. SONS, AHMEDABAD M/S.H.C. SONS, AHMEDABAD PAN : AABFH0130P 8 IT(SS) NO.295/AHD/2016 ASSTT.YEAR : 2012-13 A.C.I.T, CENTRAL CIRCLE - 2(3), AHMEDABAD RAJ JAY INVESTMENT PVT. LTD., PAN : AAACR7471D 9 1798/AHD/2013 ASSTT.YEAR : 2009-10 A.C.I.T, CENTRAL CIRCLE - 2(2), BARODA SHRI VINEET S JAIN PAN : ABMPJ2827R ITA NO.2233/AHD/2016 AND OTHER (CBDT CIRCULAR NO3 O F 2018 - 2- 10 560/AHD/2017 ASSTT.YEAR : 2013-14 D.C.I.T, CIRCLE - 1(1)(1), AHMEDABAD B.PATEL INFRASTRUCTURE PVT. LTD.PAN : AAACB8590K 11 107/AHD/2016 ASSTT.YEAR : 2012-13 A.C.I.T. CIRCLE - 1(1)(2), VADODARA M/S.KANDLA MOTORS PVT. LTD., VADODARA PAN : AADCK8949E 12 CO NO.18/AHD/2016 ( IN ITA NO.107/AHD/2016) ASSTT.YEAR : 2012-13 M/S.KANDLA MOTORS PVT. LTD., VADODARA M/S.KANDLA MOTORS PVT. LTD., VADODARA PAN : AADCK8949E 13 877/AHD/2016 ASSTT.YEAR : 2007-08 D.C.I.T, CENTRAL CIRCLE - 1(3), AHMEDABAD SHRI NITIN TULSIDAS CHOTANI PAN : AFAPC0925R 14 878/AHD/2016 ASSTT.YEAR : D.C.I.T, CENTRAL CIRCLE - 1(3), AHMEDABAD SHRI NITIN TULSIDAS CHOTANI PAN : AFAPC0925R 15 2477/AHD/2015 ASSTT.YEAR : 2011-12 ITO, WARD - 1(2)(5), VADODARA SHRI VISHAL JAGDISH MEHTA, VADODARA PAN : ACIPM0740P 16 179/AHD/2015 (IN ITA NO.2477/AHD/2015) ASSTT.YEAR : 2011-12 SHRI VISHAL J. MEHTA, VADODARA SHRI VISHAL J. MEHTA, VADODARA PAN : ACIPM0740P 17 3045/AHD/2016 ASSTT.YEAR : 2013-14 D.C.I.T. CIRCLE - 2(1)(1), AHMEDABAD INSPIRON ENGINEERING PVT. LTD. PAN : AAACM7178A 18 2677/AHD/2016 ASSTT.YEAR : 2010-11 ITO,WARD - 3(3)(11), AHMEDABAD KANUBHAI S. BHARVAD PAN : AKLPB0087D 19 896/AHD/2016 ASSTT.YEAR : 2009-10 ITO,WARD - 1(1)(2), AHMEDABAD BAJAJ FOODS LTD., PAN : AAACB6184D 20 1467/AHD/2016 ASSTT.YEAR : 2011-12 A.C.I.T, CIRCLE - 1(3), AHMEDABAD RAJ B. SHAH, AHMEDABAD PAN : ACTPS7544N ITA NO.2233/AHD/2016 AND OTHER (CBDT CIRCULAR NO3 O F 2018 - 3- 21 1466/AHD/2016 ASSTT.YEAR : 2011-12 A.C.I.T. CIRCLE - 1(3), AHMEDABAD UTKARSH B. SHAH, AHMEDABAD PAN : ACTPS7544N 22 2790/AHD/2014 ASSTT.YEAR : 2011-12 D.C.I.T. CIRCLE - 8, AHMEDABAD SUZLON GREEN POWER LTD. AHMEDABAD PAN : AALCS8766P 23 1469/AHD/2016 ASSTT.YEAR : 2010-11 ITO, WARD - 1(1)(4), AHMEDABAD M/S.DASALDHAN CHEMICAL PVT. LTD. PAN : AAACD6582F 24 1470/AHD/2016 ASSTT.YEAR : 2011-12 ITO,WARD - 1(1)(2), AHMEDABAD M/S.DASALDHAN CHEMICAL PVT. LTD. PAN : AAACD6582F 25 2861/AHD/2015 ASSTT.YEAR : 2012-13 A.C.I.T.,PANCHMAHAL CIR.GODHRA THE PANCHMAHAL STEEL LTD. PAN : AABCP2643Q 26 2298/AHD/2015 ASSTT.YEAR : 2011-12 D.C.I.T. CIRCLE - 5(2), AHMEDABAD JAINEE AMIT JHAVERI, AHMEDABAD PAN : ABNPJ6710E 27 1979/AHD/2016 ASSTT.YEAR : 2009-10 D.C.I.T. ANAND CIRCLE, ANAND M/S.ANAND FOOD & DIARY PRODUCTS, CHIKHODARA PAN : AAEFA0212E 28 2650/AHD/2016 ASSTT.YEAR : 2012-13 ITO,WARD - 3(3)(5), AHMEDABAD SHRI VITHALBHAI K. PADHRA PAN : ACLPP0536B 29 2355/AHD/2015 ASSTT.YEAR : 2011-12 D.C.I.T. CIRCLE, GANDHINAGAR BANSIDHAR COTTON PROCESSION PVT. LTD PAN : AAACB8431B 30 1986/AHD/2016 ASSTT.YEAR : 2009-10 D.C.I.T.CIRCLE - 4(2), AHMEDABAD DR.VIJAY G. DEVANHALLI PAN : ACKPD3595M ITA NO.2233/AHD/2016 AND OTHER (CBDT CIRCULAR NO3 O F 2018 - 4- 31 503/AHD/2017 ASSTT.YEAR : 2012-13 ITO, WARD - 1(3)(4), AHMEDABAD SHRI NILAMBHAI NARENDRABHAI PATEL, AHMEDABAD PAN : AFEPP9149N 32 874/AHD/2016 ASSTT.YEAR : 2011-12 A.C.I.T, CIRCLE - 7(2), AHMEDABAD M/S.SHAH INDUSTRIES, AHMEDABAD PAN : AAFFS9157H 33 3044/AHD/2015 ASSTT.YEAR : 2011-12 A.C.I.T. CIRCLE - 4(2), AHMEDABAD SHRI RAGHUBHAI SHANKARBAI PATEL PAN : ALQPP0514K 34 1251/AHD/2015 ASSTT.YEAR : 2009-10 A.C.I.T. CIRCLE - 1(2), BARODA IDEX FLUID & MEETING PVT. LTD. VADODARA PAN : AAACL3371J 35 1130/AHD/2014 ASSTT.YEAR : 2008-09 ITO,WARD - 9(1), AHMEDABAD M/S. VRAJ DEVELOPERS PAN : AAGFV2855G 36 306/AHD/2017 ASSTT.YEAR : 2012-13 D.C.I.T. CIRCLE - 2(1)(2), AHMEDABAD M/S.KLOECKNER DESMA MACHINERY PVT. LTD. PAN : AAACK8768N 37 ITSSA 434/AHD/2017 ASSTT.YEAR : 2011-12 DCIT, CENTRAL CIRCLE - 1, BARODA SMT. HEENA SANJAY DOSHI, BARODA PAN : AGDPD 4273 F 38 ITSSA 430/AHD/2017 ASSTT.YEAR : 2008-09 DCIT, CENTRAL CIRCLE - 1, BARODA SHRI MIHIR PANCHAL, AMRELI PAN : ABJPP 7642 M 39 ITSSA 431/AHD/2017 ASSTT.YEAR : 2010-11 DCIT, CENTRAL CIRCLE - 1, BARODA SHRI MIHIR PANCHAL, AMRELI PAN : ABJPP 7642 M 40 ITSSA 429/AHD/2017 ASSTT.YEAR : 2012-13 DCIT, CENTRAL CIRCLE - 1, BARODA SHRI ANANDKUMAR K BENGAN I, VADODARA PAN : AFVPB 6590 G ITA NO.2233/AHD/2016 AND OTHER (CBDT CIRCULAR NO3 O F 2018 - 5- 41 ITSSA 436/AHD/2017 ASSTT.YEAR : 2008-09 DCIT, CENTRAL CIRCLE - 1, BARODA SHRI SANJAY B. DOSHI PAN : ACAPD 4178 J 42 ITA 2370/AHD/2017 ASSTT.YEAR : 2013-14 DCIT, CIRCLE - 1(2), AHMEDABAD THE BHAGYODAYA CO - OP. BANK LIMITED PAN : AAAAT 0528 M 43 ITA 2365/AHD/2017 ASSTT.YEAR : 2013-14 DCIT, CIRCLE - 4(2), AHMEDABAD SHRI DEVESH MAHENDRA DODEJA, AHD PAN : AGUPD 5141 P 44 ITA 2372/AHD/2017 ASSTT.YEAR : 2014-15 ITO, WARD - 1, GANDHINAGAR SHRI BHARAT PUNABHAI PATEL PAN : CKCPP 9075 Q 45 ITA 2353/AHD/2017 ASSTT.YEAR : 2014-15 DCIT, CIRCLE - 7(2), AHMEDABAD NARAYAN INDUSTRIES, AHMEDABAD PAN : AABFN 2415 K 46 ITA 2341/AHD/2017 ASSTT.YEAR : 2014-15 DCIT, CIRCLE - 3(1)(1), AHD. M/S. P.G. FOILS LTD PAN : AAACP 9274 C 47 ITA 2319/AHD/2017 ASSTT.YEAR : 2010-11 ITO, WARD - 3(3)(3), AHD. SHRI MAHENDRABHAI P. PATEL PAN : AGJPP 6974 H 48 ITA 2400/AHD/2017 ASSTT.YEAR : 2014-15 ITO, WARD - 3(3)(5), AHD. SHRI VIKRAM VINEET SOOD, HUF, PAN : AACHV 1307H 49 ITA 2465/AHD/2017 ASSTT.YEAR : 2013-14 DCIT, CIRCLE - 1(1)(1), AHD. ASCENDUM KPS PRIVATE LTD., AHD, PAN : AAACI 8432 K 50 ITA 2383/AHD/2017 ASSTT.YEAR : 2014-15 ACIT, CIRCLE - 3(3), AHD. SHRI VINEET DEVRAJ SOOD PAN : AGDPS 3451 Q 51 ITA 2384/AHD/2017 ASSTT.YEAR : 2014-15 ACIT, CIRCLE - 3(3), AHD. LATE KAMLESH VINEET SOOD, AHD.PAN : AGDPS 3452 P 52 ITA 2386/AHD/2017 ASSTT.YEAR : 2014-15 ACIT, CIRCLE - 3(3), AHD. SHRI PAVAN GOVINDBHAI PATEL, AHD. PAN : ADGPP 7803 H ITA NO.2233/AHD/2016 AND OTHER (CBDT CIRCULAR NO3 O F 2018 - 6- 53 ITA 2387/AHD/2017 ASSTT.YEAR : 2014-15 ACIT, CIRCLE - 3(3), AHD. M/S. VEEKAY VIKRAM & CO. LLP, PAN : AABFV 5098 C 54 ITA 2286/AHD/2017 ASSTT.YEAR : 2014-15 ITO, WARD - 1(1)(1), AHD. ADA NI INFRASTRUCTURE&DVLPRS PL AHD, PAN : AAFCA 9521 J 55 IT(SS)A NO.432/AHD/2017 ASSTT.YEAR : 2011-12 THE DCIT, CENTRAL CIRCLE -1, BARODA SHRI MIHIR PANCHAL PAN : ABJPP 7642 M 56 IT(SS)A NO.433/AHD/2017 ASSTT.YEAR : 2010-11 THE DCIT, CENTRAL CIRCLE -1, BARODA SMT HEENA SANJAY DOSHI PAN : AGDPD 4273 F 57 ITA NO.704/AHD/2017 ASSTT.YEAR : 2013-14 THE DCIT, CIRCLE - 4(1)(2), AHEMDABAD M/S. VODAFONE BUSINESS SERVICES LTD. PAN : AADCV 1145 K 58 ITA NO.1515/AHD/2016 ASSTT.YEAR : 2011-12 THE DCIT, INTERNATIONAL TAXATION, 2ND FLOOR, GEB BUILDING, RACE COURSE CIRCLE, BARODA SHRI PIYUSH NARMADASHANKER JOSHI (NRI) PAN : AOWPJ 0796 C 59 ITA NO.2698/AHD/2017 ASSTT.YEAR : 2016-17 (QTR-4) ITO (INTERNATIONAL TAXATION)-I, AHMEDABAD KARNAVATI AVIATION PVT. LTD. PAN : AADCG 0689 B 60 ITA NO.1896/AHD/2017 ASSTT.YEAR : 2011-12 ITO, WARD - 3(2)(7), AHMEDABAD SHRI GANGARAM KALIDAS SOLANKI PAN : FNMPS 5272 Q 61 ITA NO.1949/AHD/2017 ASSTT.YEAR : 2013-14 ITO (EXEMPTIONS), WARD-1, AHMEDABAD NAGRI EYE RESEARCH FOUNDATION PAN : AAATN 2408 H 62 ITA NO.1988/AHD/2017 ASSTT.YEAR : 2009-10 ITO, WARD - 1, PALANPUR LATE SMT. LEELABEN CHANDUBHAI MODI LEGAL HEIR SHRI ARVIND C. MODI PAN : ACFPM 3624 H ITA NO.2233/AHD/2016 AND OTHER (CBDT CIRCULAR NO3 O F 2018 - 7- 63 ITA NO.2054/AHD/2017 ASSTT.YEAR : 2010-11 THE ACIT, CIRCLE - 2 (2), AHMEDABAD M/S. AHMEDABAD CEMENT COMPANY, UNNATI SANSKARI BHARTI SOCIETY PAN : AAFFA 9569 F 64 ITA NO.1716/AHD/2017 ASSTT.YEAR : 2007-08 ITO, WARD - 5(2)(4), AHMEDABAD M/S. SAROJBEN G. SHAH & OTHERS PAN : AAOFS 9416 L 65 ITA NO.2257/AHD/2017 ASSTT.YEAR : 2013-14 ITO, WARD - 1(3)(5), AHMEDABAD SAURIN FINANCIAL SERVICES PRIVATE LTD. PAN : AAJCS 7339 C 66 ITA NO.1894/AHD/2017 ASSTT.YEAR : 2011-12 ITO, WARD - 3(2)(6), AHMEDABAD SHRI CHANDRAKANT SOLANKI PAN : CUAPS 6314 M 67 ITA NO.1895/AHD/2017 ASSTT.YEAR : 2011-12 ITO, WARD - 3(2)(7), AHMEDABAD SHRI GAUTAMBHAI KALIDAS SOLANKI PAN : DNMPS 0958 D 68 ITA NO.2640/AHD/2017 ASSTT.YEAR : 2014-15 THE DCIT(EXEMPTIONS), CRICLE - 2, AHMEDABAD SHRIMAD RAJCHANDRA SARVAMANGAL TRUST PAN : AAAAD 2179 A 69 ITA NO.1694/AHD/2017 ASSTT.YEAR : 2013-14 ITO, WARD - 7(1)(2), AHMEDABAD SHRI MANJITSINGH D. HOODA PAN : AAKPH 2653 N 70 ITA NO.2402/AHD/2017 ASSTT.YEAR : 2013-14 ITO, WARD - 2(2)(1), AHMEDABAD CHELABHAI SURABHAI BHARWAD PAN : AHJPB 6814 H 71 ITA NO.2419/AHD/2017 ASSTT.YEAR : 2007-08 ITO, WARD - 1(2)(4), AHMEDABAD SHRI VIKRAMBHAI SOAMBHAI PATEL PAN : AEUPP 6088 H ITA NO.2233/AHD/2016 AND OTHER (CBDT CIRCULAR NO3 O F 2018 - 8- 72 ITA NO.2693/AHD/2017 ASSTT.YEAR : 2013-14 ITO (EXEMPTIONS), WARD -2, AHMEDABAD OSWAL WELFARE SOCIETY PAN : AAATO 0181 A 73 ITA NO.2490/AHD/2017 ASSTT.YEAR : 2013-14 THE ACIT, KHEDA CIRCLE, NADIAD, DIST. KHEDA - 387 002 AUTOBAT BATTERIES PVT. LTD. PAN : AABCA 5922 D 74 ITA NO.2542/AHD/2017 ASSTT.YEAR : 2013-14 ITO, WARD - 1(3)(1), AHMEDABAD SHRI AHMEDHUSSAIN GULAMHUSSAIN SHAIKH PAN : AINPS 2549 B 75 ITA NO.1860/AHD/2017 ASSTT.YEAR : 2013-14 ITO, WARD - 1, MEHSANA M/S. GRE ELECTRONICS PVT. LTDPAN : AADCG 3041 P 76 ITA NO.1816/AHD/2017 ASSTT.YEAR : 2009-10 THE ACIT, CIRCLE - 2(1)(2), AHMEDABAD MULTIMEDIA CONSULTANT PVT. LTD. PAN : AADCM 0897 K 77 ITA NO.2208/AHD/2017 ASSTT.YEAR : 2010-11 ITO, WARD - 7(1)(2), AHMEDABAD SHRI KANAIYALAL M. PATEL PAN : AAMPP 6820 D 78 ITA NO,2375/AHD/2017 ASSTT.YEAR : 2012-13 ITO (EXEMPTIONS), WARD - 1, AHMEDABAD GUJARAT STATE PLASTIC MANUFACTURER'S PAN : AAATG 3563 A 79 ITA NO.1948/AHD/2017 ASSTT.YEAR : 2014-15 ITO, WARD - 2, GANDHINAGAR KETAN BHARAT GAJJAR PAN : AHMPG 2937 P 80 ITA NO. 1342/AHD/2018 ASSTT.YEAR : 2013-14 ITO, WARD - 1, MEHSANA M/S. INNOVATIVE SALES AND DISTRIBUTION PAN : AADFI 8391 K 81 ITA NO.1426/AHD/2018 ASSTT.YEAR : 1983-84 THE ACIT, CIRCLE - 1(1)(1), VADODARA AMBALAL SARABHAI ENTERPRISES LTD. PAN : AABCA 6893 K 82 ITA NO.1424/AHD/2018 ASSTT.YEAR : 2015-16 ITO, WARAD - 2, DAHOD SANJELI URBAN CO.OP CREDIT SOCIETY LTD. PAN : AAAAS 3269 E ITA NO.2233/AHD/2016 AND OTHER (CBDT CIRCULAR NO3 O F 2018 - 9- 83 IT(SS)A NO.176/AHD/2018 ASSTT.YEAR : 2010-11 THE DCIT, CENTRAL CIRCLE -1(4), AHMEDABAD SHRI CHAKUBHAI G. DESAI PAN : ACTPD 2020 N 84 ITA NO.2775/AHD/2017 ASSTT.YEAR : 2008-09 THE DCIT, ANAND CIRCLE, ANAND M/S. ANAND FOOD & DAIRY PRODUCTS PAN : AACEA 0212 E 85 IT(SS)A NO.450/AHD/2017 ASSTT.YEAR : 2012-13 THE DCIT, CIRCLE - 1, BARODA SHRI RAJESH SAJJANRAJ BAFNA PAN : ADGPB 6747 G 86 IT(SS)A NO.449/AHD/2017 ASSTT.YEAR : 2011-12 THE DCIT, CIRCEL - 1, BARODA SHRI RAJESH SAJJANRAJ BAFNA PAN : ADGPB 6747 G 87 IT(SS)A NO.448/AHD/2017 ASSTT.YEAR : 2010-11 THE DCIT, CIRCEL - 1, BARODA SHRI RAJESH SAJJANRAJ BAFNA PAN : ADGPB 6747 G 88 IT(SS)A NO.447/AHD/2017 ASSTT.YEAR : 2009-10 THE DCIT, CIRCEL - 1, BARODA SHRI RAJESH SAJJANRAJ BAFNA PAN : ADGPB 6747 G 89 IT(SS)A NO.446/AHD/2017 ASSTT.YEAR : 2008-09 THE DCIT, CIRCEL - 1, BARODA SHRI RAJESH SAJJANRAJ BAFNA PAN : ADGPB 6747 G 90 ITA NO.2718/AHD/2017 ASSTT.YEAR : 2010-11 ITO, WARD - 3(3)(3), AHMEDABAD MAHENDRA R. PATEL PAN : AEKPP 0284 K 91 ITA NO.2957/AHD/2017 ASSTT.YEAR : 2014-15 ITO, WARD - 4(1)(1), VADODARA SHRI DEVINDER PAUL SHARMA PAN : EXKPS 8847 E 92 IT(SS)A NO.445/AHD/2017 ASSTT.YEAR : 2012-13 THE DCIT, CENTRAL CIRCLE - 1, BARODA SHRI KRIPACHAND BENGANI PAN : ADEPB 0966 B ITA NO.2233/AHD/2016 AND OTHER (CBDT CIRCULAR NO3 O F 2018 - 10- 93 IT(SS)A NO.443/AHD/2017 ASSTT.YEAR : 2010-11 THE DCIT, CENTRAL CIRCLE - 1, BARODA SHRI KRIPACHAND BENGANI PAN : ADEPB 0966 B 94 IT(SS)A NO.444/AHD/2017 ASSTT.YEAR : 2011-12 THE DCIT, CENTRAL CIRCLE - 1, BARODA SHRI KRIPACHAND BENGANI PAN : ADEPB 0966 B 95 IT(SS)A NO.442/AHD/2017 ASSTT.YEAR : 2009-10 THE DCIT, CENTRAL CIRCLE - 1, BARODA SHRI KRIPACHAND BENGANI PAN : ADEPB 0966 B 96 ITA NO.2740/AHD/2017 ASSTT.YEAR : 2013-14 THE DCIT, CIRCLE - 1(1)(1), AHMEDABAD AMJAY MEDIMAX INDIA PVT. LTD. PAN : AABCA 8241 R 97 IT(SS)A NO.441/AHD/2017 ASSTT.YEAR : 2008-09 THE DCIT, CENTRAL CIRCLE - 1, BARODA SHRI KRIPACHAND BENGANI PAN : ADEPB 0966 B 98 IT(SS)A NO.440/AHD/2017 ASSTT.YEAR : 2012-13 THE DCIT, CENTRAL CIRCLE - 1, BARODA SHRI SANJAY B. DOSHI PAN : ACAPD 4178 J 99 ITA NO.2714/AHD/2017 ASSTT.YEAR : 2014-15 ITO, WARD - 3(2)(5), AHMEDABAD SHRI VIKRAMBHAI ABHUBHAI BARAD PAN : BCWPB 7588 P 100 IT(SS)A NO.439/AHD/2017 ASSTT.YEAR : 2011-12 THE DCIT, CENTRAL CIRCLE - 1, BARODA SHRI SANJAY B. DOSHI PAN : ACAPD 4178 J 101 IT(SS)A NO.438/AHD/2017 ASSTT.YEAR : 2010-11 THE DCIT, CENTRAL CIRCLE - 1, BARODA SHRI SANJAY B. DOSHI PAN : ACAPD 4178 J 102 IT(SS)A NO.437/AHD/2017 ASSTT.YEAR : 2009-10 THE DCIT, CENTRAL CIRCLE - 1, BARODA SHRI SANJAY B. DOSHI PAN : ACAPD 4178 J 103 ITA NO.1632/AHD/2018 ASSTT.YEAR : 2011-12 ITO, WARD - 3(3)(2), AHMEDABAD SMT. KIRANBEN SUNILBHAI SEWANI PAN : AOMPS 6618 C ITA NO.2233/AHD/2016 AND OTHER (CBDT CIRCULAR NO3 O F 2018 - 11- 104 ITA NO.1616/AHD/2018 ASSTT.YEAR : 2015-16 ITO, WARD - 3(3)(5), AHMEDABAD SALMA MOHMMADIQBAL MEGHREJI PAN : AGVPM 1235 G 105 ITA NO.1611/AHD/2018 ASSTT.YEAR : 2013-14 ITO, WARD - 3(3)(8), AHMEDABAD M/S. NARNARAYAN DEVELOPERS PAN : AAIFN 8789 P 106 ITA NO.1661/AHD/2018 ASSTT.YEAR : 2008-09 DCIT, CIRCLE 2(1)(2), AHMEDABAD MULTIMEDIA CONSULTANT PVT. LTD. PAN : AADCM 0897 K 107 IT(SS)A NO.109/AHD/2018 ASSTT.YEAR : 2014-15 DCIT, CENTRAL CIRCLE - 3, VADODARA M/S. TASH INVESTMENT PVT. LTD. PAN : AAACT 6737 A 108 IT(SS)A NO.103/AHD/2018 ASSTT.YEAR : 2014-15 DCIT, CENTRAL CIRCLE - 3, VADODARA M/S. SHIVA PHARMACHEM LTD. PAN : AAJCS 3940 B 109 ITA NO.487/AHD/2018 ASSTT.YEAR : 2013-14 DCIT, CIRCLE - 6(1), AHMEDABAD VIPULBHAI MANUBHAI SHELADIYA PAN : AMLPS 1952 L 110 IT(SS)A NO.51/AHD/2018 ASSTT.YEAR : 2012-13 DCIT, CENTRAL CIRCLE - 2(4), VADODARA SHRI KALPESH KANTILAL PATEL PAN : AAWPP 5054 D 111 ITA NO.673/AHD/2018 ASSTT.YEAR : 2014-15 ITO, WARD - 1(2)(1), AHMEDABAD M/S. ARVINDBHAI HIRENBHAI PAN : AAVFA 3667 Q 112 ITA NO.517/AHD/2018 ASSTT.YEAR : 2014-15 ACIT, CIRCLE - 2(1)(2), VADODARA M/S. ORIENTAL ENTERPRISES PVT. LTD. PAN : AACCS 9830 R ITA NO.2233/AHD/2016 AND OTHER (CBDT CIRCULAR NO3 O F 2018 - 12- 113 ITA NO.495/AHD/2018 ASSTT.YEAR : 2012-13 ITO, WARD - 3(2)(4), AHMEDABAD SMT. PRITIBEN HARISHBHAI THAKKAR PAN : ACSPT 0118 Q 114 ITA NO.498/AHD/2018 ASSTT.YEAR : 2013-14 DCIT, CIRCLE - 6(1), AHMEDABAD SHRI MANISH JAYENDRABHAI PATEL, PAN : AFDPP 8786 L 115 ITA NO.540/AHD/2018 ASSTT.YEAR : 2009-10 DCIT, CIRCLE - 1(1)(1), AHMEDABAD ABEER TEXTILES PVT. LTD. PAN : AAACH 1065 R 116 ITA NO.544/AHD/2018 ASSTT.YEAR : 2014-15 DCIT, CIRCLE - 1(1)(1), AHMEDABAD ACME INTERNATIONAL LTD. PAN : AABCA 6423 D 117 ITA NO.545/AHD/2018 ASSTT.YEAR : 2013-14 THE ACIT, CIRCLE - 2(1)(2), AHMEDABAD K. PATEL CHEMO PHARMA PRIVATE LTD. PAN : AABCK 1320 M 118 ITA NO.546/AHD/2018 ASSTT.YEAR : 2014-15 THE ACIT, CIRCLE - 2(1)(2), AHMEDABAD K. PATEL CHEMO PHARMA PRIVATE LTD. PAN : AABCK 1320 M 119 ITA NO.548/AHD/2018 ASSTT.YEAR : 2011-12 ITO, WARD - 3(3)(9), AHMEDABAD SHRI RAMESHBHAI POPATBHAI HIRPARA PAN : AAXPH 6829 H 120 ITA NO.917/AHD/2018 ASSTT.YEAR : 2013-14 DCIT, CIRCLE - 1(1)(1), AHMEDABAD ASHISH INFRACON PVT. LTD. PAN : AAICA 8405 C 121 ITA NO.929/AHD/2018 ASSTT.YEAR : 2014-15 ITO, WARD - 3(2)(10), AHMEDABAD M/S. UJASH INDUSTRIES PAN : AABFU 5676 M 122 ITA NO.1035/AHD/2018 ASSTT.YEAR : 2015-16 THE ACIT, CIRCLE - 3(2), AHMEDABAD SHRI HENIL KIRITBHAI PATEL PAN : AFUPP 7791 N 123 ITA NO.863/AHD/2018 ASSTT.YEAR : 2010-11 THE DCIT, MEHSANA CIRCLE, MEHSANA M/S. BHAVANI CERAMICS PVT. LTD. PAN : AABCB 2030 R 124 ITA NO.946/AHD/2018 ASSTT.YEAR : 2013-14 THE DCIT, CIRCLE - 2(1)(1), AHMEDABAD M/S. INDO COLCHEM PRIVATE LTD. PAN : AACI 4393 K ITA NO.2233/AHD/2016 AND OTHER (CBDT CIRCULAR NO3 O F 2018 - 13- 125 ITA NO.742/AHD/2018 ASSTT.YEAR : 2013-14 JT. CIT(OSD), CIR - 3(1)(1), AHMEDABAD M/S. NIRMA CHEMICAL WORKS PVT. LTD. PAN : AAACN 5353 L 126 ITA NO.948/AHD/2018 ASSTT.YEAR : 2013-14 THE DCIT, CIRCLE - 2(1)(1), AHMEDABAD M/S. GSP CROP SCIENCE PVT. LTD. PAN : AAACG 7984 Q 127 ITA NO.734/AHD/2018 ASSTT.YEAR : 2013-14 THE ITO, WARD - 1(1)(2), AHMEDABAD M/S. BABUBHAI RAMANBHAI PATEL, PAN : ABYPP 8048 A 128 ITA NO.715/AHD/2018 ASSTT.YEAR : 2014-15 DCIT, CENTRAL CIRCLE - 1, BARODA SMT. RUTU M. PANCHAL PAN : AJNPP 8966 C 129 ITA NO.657/AHD/2018 ASSTT.YEAR : 2014-15 ITO, WARD - 3(2)(6), AHMEDABAD SMT. ALKABEN A. TRIVEDI PAN : AJCPT 9450 C 130 ITA NO.2581/AHD/2013 ASSTT.YEAR : 2009-10 ACIT, ANAND CIRCLE, ANAND SAT KAIVAL HOSPITAL, ANAND PAN : AARFS 0189 B 131 758/AHD/2016 ASSTT.YEAR : 2011-13 DCIT, CIRCLE - 2(1)(1), AHD M/S. INTAS BIOHARMACEUTICALS LTD. PAN : AABCI4722M 132 2933/AHD/2016 ASSTT.YEAR : 2013-14 DCIT, CIRCLE - 2(1)(2), AHD M/S. MEFILLS ENTERPRISE PVT. LTD. PAN : AADCM5954B 133 2239/AHD/2014 ASSTT.YEAR : 2007-08 ITO,WARD - 1, ANAND M/S. VAIBHAV CONSTRUCTION PAN : AABFV4757C 134 2171/AHD/2015 ASSTT.YEAR : 2009-10 ITO, WARD - 3(3)(4), AHD SHRI PRAFULCHANDRA AGRAWAL PAN : AABPA3656P 135 2705/AHD/2016 ASSTT.YEAR : 2014-15 DCIT, CIRCLE - 3(1)(2), AHD ROHTAK PANIPAT TOLLWAY PVT. LTD. PAN : AAECR6724P 136 2542/AHD/2014 ASSTT.YEAR : 2010-11 DCIT, CIRCLE - 8, AHD SHRI ATUL BANSILAL CHOKSHI PAN : ACHPC0148G ITA NO.2233/AHD/2016 AND OTHER (CBDT CIRCULAR NO3 O F 2018 - 14- 137 2543/AHD/2014 ASSTT.YEAR : 2011-12 DCIT,CIRCLE - 8, AHD SHRI ATUL BANSILAL CHOKSHI PAN : ACHPC0148G 138 765/AHD/2016 ASSTT.YEAR : 2006-07 ITO, WARD - 1(2)(5),VADODADA SHRI SHIV DEVELOPERS PAN : AAYFS5506R 139 2068/AHD/2015 ASSTT.YEAR : 2010-11 DCIT, CIRCLE - 1(2),BARODA M/S. CHECKMATE SECURITY SERVICES PAN : AABFC0553F 140 IT(SS) 446/AHD/2013 ASSTT.YEAR : 2009-10 DCIT, CENTRAL CIRCLE - 2(2), AHD SHRI GOVINDBHAI ATMARAM DALWADI,PAN : AAPPD9888E 141 3317/AHD/2016 ASSTT.YEAR : 2013-14 ACIT, CIRCLE - 2(1)(2), BARODA M/S. MAHINDRA GUJARAT TRACTOR LTD. PAN : AABCG1042L 142 26/AHD/2017 IN ITA 3317/AHD/2016 ASSTT.YEAR : 2013-14 MAHINDRA GUJARAT TRACTOR LTD. ACIT, CIRCLE - 2(1)(2), BARODA PAN : AABCG1042L 143 636/AHD/2015 ASSTT.YEAR : 2009-10 ITO, WARD - 1(2)(1), BARODA SHRI BHARATSINH CHAWADA PAN : ABNPC0583A 144 3668/AHD/2015 ASSTT.YEAR : 2012-13 DCIT, CIRCLE - 3(1)(1), AHD M/S. PRIYAL INTERNATIONAL PVT. LTD. PAN : AAECP4640A 145 1237/AHD/2015 ASSTT.YEAR : 2011-12 JT. CIT, RANGE - 9, AHD SHRI BABUBHAI POPATBHAI VASANI, PAN : ABRPV3110E 146 97/AHD/2015 IN ITA 1237/AHD/2015 ASSTT.YEAR : 2011-12 BABUBHAI POPATBHAI VASANI JCIT, RANGE - 9, AHD PAN : ABRPV3110E 147 2896/AHD/2016 ASSTT.YEAR : 2007-08 DCIT, SABARKANTHA CIRCLE, HIMATNAGAR SHRI PRAVINBHAI N. PATEL PAN : AJAPP0051H ITA NO.2233/AHD/2016 AND OTHER (CBDT CIRCULAR NO3 O F 2018 - 15- 148 74/AHD/2016 ASSTT.YEAR : 2011-12 DCIT, CIRCLE - 4(1)(1), AHD M/S. SUNRISE BROKING PVT. LTD. PAN : AALCS7574H 149 1464/AHD/2016 ASSTT.YEAR : 2012-13 DCIT, CENTRAL CIRCLE - 2, BARODA SHRI ARVIND N NOPANY PAN : AAAPN8927F 150 IT(SS) 421/AHD/2014 ASSTT.YEAR : 2008-09 ITO, WARD - 3(3)(4), AHD SMT. RUCHIRA V. AGRAWAL PAN : ABYPP2242G 151 CO NO. 17/AHD/2015 (IN IT(SS)A 421/AHD/2014) ASSTT.YEAR : 2008-09 SMT. RUCHIRA V. AGRAWAL ITO, WARD - 3(3)(4), AHD PAN : ABYPP2242G 152 749/AHD/2016 ASSTT.YEAR : 2011-12 ACIT, CIRCLE - 3(1)(1),AHD M/S. NIRMA CHEMICAL WORD PVT. LTD. PAN : AAACN5353L 153 306/AHD/2015 ASSTT.YEAR : 2007-08 DCIT, CIRCLE - 3(3), AHD M/S. SWAMINARAYAN BUILDERS DHARMDEV HOUSE, PAN : ABCPS9622M 154 3305/AHD/2016 ASSTT.YEAR : 2013-14 DCIT, CIRCLE - 1(1)(1), AHD AQUA MACHINERIES PVT. LTD. PAN : AACCP3014A 155 1430/AHD/2016 ASSTT.YEAR : 1999-2000 DCIT, CIRCLE - 3(1)(1), AHD M/S. NIRMA LTD. PAN : AAACN5350K 156 399/AHD/2016 ASSTT.YEAR : 2011-12 ITO, (EXEMPTION), WARD-1, AHD D.L. ASHISH FOUNDATIONTRUST PAN : AAATD3625Q 157 733/AHD/2016 ASSTT.YEAR : 2008-09 ACIT, SABARKANTH CIRCLE, HIMATNAGAR M/S. SONATA CERAMICS PVT. LTD. PAN : AAGCS4523D 158 3275/AHD/2016 ASSTT.YEAR : 2006-07 ITO, WARD - 2(2)(5), AHD M/S. SUJAL DEVELOPERS PAN : AAMFM1427H 159 684/AHD/2016 ASSTT.YEAR : 2006-07 ITO, WARD - 3(3)(3), AHD SHRI MAHESH KANAIYALAL PATEL, PAN : ABYPP8056G ITA NO.2233/AHD/2016 AND OTHER (CBDT CIRCULAR NO3 O F 2018 - 16- 160 55/AHD/2016 (IN ITA 684/AHD/2016 ASSTT.YEAR : 2006-07 SHRI MAHESH KANAIYALAL PATEL SHRI MAHESH KANAIYALAL PATEL, PAN : ABYPP8056G 161 2984/AHD/2016 ASSTT.YEAR : 2013-14 ITO, WARD - 3(3)(11), AHD M/S. SIDDHESHWARI INFRASTURCTURE PAN : ABMFS3587R 162 IT(SS)A 166/AHD/2015 ASSTT.YEAR : 2011-12 DCIT, CENTRAL CIRCLE - 2(1), AHD M/S. PATEL MUKESHKUMAR KANTILAL & CO. PAN : AAMFP1718J 163 CO NO.153/AHD/2015 (IN IT(SS)A 166/AHD/2015) ASSTT.YEAR : 2011-12 M/S. PATEL MUKESHKUMAR KANTILAL & CO. DCIT, CENTRAL CIRCLE - 2(1), AHD, PAN : AAMFP1718J 164 IT(SS) 169 /AHD/2016 ASSTT.YEAR : 1999-2000 DCIT, CENTRAL CIRCLE - 2, BARODA SHRI BHAILAL B. PATEL PAN : ADFPP0236R 165 IT(SS) 170/AHD/2016 ASSTT.YEAR : 2000-01 DCIT, CENTRAL CIRCLE - 2, BARODA SHRI BHAILAL B. PATEL PAN : ADFPP0236R 166 IT(SS) 171/AHD/2016 ASSTT.YEAR : 2001-02 DCIT, CENTRAL CIRCLE - 2, BARODA SHRI BHAILAL B. PATEL PAN : ADFPP0236R 167 IT(SS) 172/AHD/2016 ASSTT.YEAR : 2002-03 DCIT, CENTRAL CIRCLE - 2, BARODA SHRI BHAILAL B. PATEL PAN : ADFPP0236R 168 IT(SS) 173/AHD/2016 ASSTT.YEAR : 2004-05 DCIT, CENTRAL CIRCLE - 2, BARODA SHRI BHAILAL B. PATEL PAN : ADFPP0236R 169 IT(SS) 174/AHD/2016 ASSTT.YEAR : 2005-06 DCIT, CENTRAL CIRCLE - 2, BARODA SHRI BHAILAL B. PATEL PAN : ADFPP0236R 170 1573/AHD/2016 ASSTT.YEAR : 2011-12 DCIT, CIRCLE - 1(1)(1), AHD M/S. ANJALEE EXIM PVT. LTD. PAN : AABCA3012A 171 CO NO. 117/AHD/2016 (IN ITA NO. M/S. ANJALEE EXIM PVT. LTD. DCIT, CIRCLE - 1(1)(1), AHD PAN : AABCA3012A ITA NO.2233/AHD/2016 AND OTHER (CBDT CIRCULAR NO3 O F 2018 - 17- 1573/AHD/2016) ASSTT.YEAR : 2011-12 172 3597/AHD/2015 ASSTT.YEAR : 2008-09 DCIT, CIRCLE - 6(1), AHD SHRI ASHWIN BABULAL SHAH PAN : ACKPS0126P 173 CO NO. 15/AHD/2016 (IN ITA NO. 3597/AHD/2015) ASSTT.YEAR : 2008-09 ASHWIN BABULAL SHAH ACIT, CIRCLE - 12, AHD PAN : ACKPS0126P 174 3598/AHD/2015 ASSTT.YEAR : 2009-10 DCIT, CIRCLE - 6(1),AHD SHRI ASHWIN BABULAL SHAH PAN : ACKPS0126P 175 CO NO. 16/AHD/2016 (IN ITA NO. 3598/AHD/2015) ASSTT.YEAR : 2009-10 ASHWIN BABULAL SHAH ASHWIN BABULAL SHAH PAN : ACKPS0126P 176 390/AHD/2016 ASSTT.YEAR : 2012-13 DCIT CIRCLE - 1(1)(2), AHD M/S. DNP INFRASTRUCTURE PVT. LTD. PAN : AADCD2562J 177 3130/AHD/2016 ASSTT.YEAR : 2009-10 ITO, WARD - 4(2)(2), AHD SHRI HASMUKHBHAI KANTIBHAI PATEL, PAN : ADSPP7815M 178 2478/AHD/2015 ASSTT.YEAR : 2006-07 DCIT , CIRCLE - 4(2), BARODA SHRI TOUQUIRRE AZAD SIDDIQUE PAN : AEPPS1089G 179 1813/AHD/2015 ASSTT.YEAR : 2011-12 DCIT, CENTRALCIRCLE - 1, BARODA M/S. SIMANDHAR CONSTRUCTION PAN : ABIFS0469E 180 IT(SS)A 184/AHD/2015 ASSTT.YEAR : 2008-09 DCIT, CENTRAL CIRCLE - 1, BARODA M/S. SIMANDHAR CONSTRUCTION PAN : ABIFS0469E 181 1119/AHD/2017 ASSTT.YEAR : 2012-13 ACIT, CIRCLE - 2(1)(1), AHD INFINIUM MOTORS (GUJ) PVT. LTD. PAN : AAACI9058D ITA NO.2233/AHD/2016 AND OTHER (CBDT CIRCULAR NO3 O F 2018 - 18- 182 1107/AHD/2017 ASSTT.YEAR : 2011-12 DCIT,CIRCLE - 1(1)(1),AHD AZURE KNOWLEDGE CORORATION PVT.LTD. PAN : AAFCS3463A 183 804/AHD/2018 ASSTT.YEAR : 2015-16 ITO,WARD - 3(3)(2), AHD HARAKHCHAND GALA NAVNEET TRUST,PAN : AABTH0692N 184 1063/AHD/2018 ASSTT.YEAR : 2014-15 DCIT, CENTRAL CIRCLE - 3,VADODADA SRI RAJESHBHAI D PRAJAPATI PAN : AGRPP8517E 185 722/AHD/2018 ASSTT.YEAR : 2013-14 DCIT, CENTRAL CIRCLE - 3, VADODADA SHRI DUSHIYANT K. SHAH PAN : AGTPS9437Q 186 916/AHD/2018 ASSTT.YEAR : 2008-09 DCIT, CIRCLE - 1(1)(1), AHD ASCENT FINECHEM PVT. LTD. PAN : AABCA2807K 187 798/AHD/2018 ASSTT.YEAR : 2013-14 ITO, WARD - 3(3)(4),AHD SHRI RASIKBHAI RAVJIBHAI VORA,PAN : ABLPV7890H 188 997/AHD/2018 ASSTT.YEAR : 2011-12 ITO, WARD - 3(3)(8), AHD M/S. AGARWAL JMC JOINT VENTURE PAN : AAAAA7053J 189 841/AHD/2018 ASSTT.YEAR : 2014-15 ITO, WARD - 1(3)(1), AHD SHRI ALIN AJAYKUMAR SHAH PAN : ANYPS1085J 190 1010/AHD/2018 ASSTT.YEAR : 2015-16 ITO, WARD - 1(2),BHAVNAGAR SHRI CHINTAN HARSHADRAI KALATHIA PAN : ADSPK1407G 191 959/AHD/2018 ASSTT.YEAR : 2012-13 ITO, WARD - 2(1)(3), AHD M/S. HARIKESH STEEL PVT. LTD. PAN : AACCH1293D 192 998/AHD/2018 ASSTT.YEAR : 2006-07 ITO, WARD - 5(1)(3), AHD SHRI SURESHBHARTI KAILASHBHARTI GOSWAMI PAN : ABUPG5894K 193 820/AHD/2018 ASSTT.YEAR : 2015-16 DCIT, CENTRAL CIRCLE - 3, VADODARA M/S. SHIVA PHARMACHEM LTD. PAN : AAJCS3940B ITA NO.2233/AHD/2016 AND OTHER (CBDT CIRCULAR NO3 O F 2018 - 19- 194 1012/AHD/2018 ASSTT.YEAR : 2013-14 ITO, WARD - 3(3)(13), AHD SHRI NILESH DINESHCHANDRA PATEL, PAN : AHMPP1272G 195 776/AHD/2018 ASSTT.YEAR : 2008-09 ACIT, CIRCLE - 2(1)(2), AHD JAI HIND PROJECTS LTD. PAN : AAACJ9366R 196 603/AHD/2018 ASSTT.YEAR : 2011-12 DCIT,M CIRCLE - 1(1)(1), AHD ABEER TEXTILE PVT. LTD. PAN : AABCA2807K 197 969/AHD/2018 ASSTT.YEAR : 2010-11 DCIT, CIRCLE - 4(1)(1), AHD SAFAL CONSTRUCTION PVT. LTD. PAN : AABCH4761C 198 965/AHD/2018 ASSTT.YEAR : 2013-14 ACIT (OSD) WARD - 3, S.K. HIMATNAGAR M/S. SHREE SAGAR INDUSTRIES PAN : ABMFS1529F 199 727/AHD/2018 ASSTT.YEAR : 2015-16 DCIT, CENTRAL CIRCLE - 3, BARODA SHRI VISHAL R. AGRAWAL PAN : ABLPA2034L 200 696/AHD/2018 ASSTT.YEAR : 2014-15 ITO, WARD - 6(1)(3), AHD M/S. SHREE PRERNA CONSTRUCTION PAN : ABOFS9619Q 201 602/AHD/2018 ASSTT.YEAR : 2014-15 DCIT, CIRCLE - 1(1)(1), AHD AGRAWAL ROADLINES PVT. LTD. PAN : AABCA6667M 202 555/AHD/2018 ASSTT.YEAR : 2012-13 ITO, WARD - 2(1)(1), AHD KORADIA EXPORTS PVT. LTD. PAN : AACCK3614R 203 530/AHD/2016 ASSTT.YEAR : 2010-11 DCIT, CIRCLE 1(1)(1), AHMEDABAD M/S. AXIS BANK LTD. PAN : AAACU2414K 204 1392/AHD/2016 ASSTT.YEAR : 2008-09 ITO, WD - 4(1)(3), VADODARA SHRI DIGVIJAY GAEKWAD PAN : ABWPG2624H 205 184/AHD/2016 ASSTT.YEAR : 2010-11 ITO, WD - 2(2)(1), AHMEDABAD M/S. ARBUDA BUILDERS PAN : AAFFA8705M 206 1571/AHD/2013 ASSTT.YEAR : 2009-10 ITO, WD. 2(3), BHAVNAGAR RUBYCON ELECTRICAL & ELECTRONIC INDUSTRIES PAN : AADTS2754A ITA NO.2233/AHD/2016 AND OTHER (CBDT CIRCULAR NO3 O F 2018 - 20- 207 2241/AHD/2016 ASSTT.YEAR : 2010-11 ITO, WD.3(2)(10), AHMEDABAD M/S. SARVOTTAM STEEL INDUSTRIES PAN : ABHFS3862L 208 2242/AHD/2016 ASSTT.YEAR : 2011-12 ITO, WD.3(2)(10), AHMEDABAD M/S. SARVOTTAM STEEL INDUSTRIES PAN : ABHFS3862L 209 2301/AHD/2016 ASSTT.YEAR : 2013-14 ITO, WD - 2(1)(1), AHMEDABAD M/S. GUJARAT TERCE LABORATORIES LTD. PAN : AAACG5528L 210 3115/AHD/2014 ASSTT.YEAR : 2011-12 DCIT, CIRCLE - 1(2), BARODA LATE SHRI VIRENDRA J. PATEL PAN : ADTPP4974C 211 161/AHD/2016 ASSTT.YEAR : 2012-13 DCIT, CIR.1(1)(1), AHMEDABAD M/S. BAHETI METAL & FERRO ALLOYS LTD. PAN : AAACB4626L 212 1862/AHD/2013 ASSTT.YEAR : 2008-09 DCIT, CIR.CLE - 4, AHMEDABAD INFAB INFRASTRUCTURE PVT. LTD. PAN : AABCI2964D 213 2918/AHD/2013 ASSTT.YEAR : 2009-10 DCIT, CIR.CLE - 4, AHMEDABAD INFAB INFRASTRUCTURE PVT. LTD. PAN : AABCI2964D 214 181/AHD/2012 ASSTT.YEAR : 2008-09 DCIT, CIR.1, AHMEDABAD BADAL CHEMICALS LTD. PAN : AAACD5352M 215 2243/AHD/2016 ASSTT.YEAR : 2012-13 ITO, WD.3(1)(4), AHMEDABAD M/S. PRATHMESH FARMS PVT. LTD. PAN : AABCP7091E 216 CO NO. 161/A/2016 ( IN ITA NO. 2243/A/2016) ASSTT.YEAR : 2012-13 M/S. PRATHMESH FARMS PVT. LTD. M/S. PRATHMESH FARMS PVT. LTD. PAN : AABCP7091E ITA NO.2233/AHD/2016 AND OTHER (CBDT CIRCULAR NO3 O F 2018 - 21- 217 473/AHD/2017 ASSTT.YEAR : 2013-14 ITO, WD - 1(2)(2), VADODARA LATE SHRI NAVINBHAI PUNJABHAI PATEL PAN : ACSPP2440D 218 937/AHD/2016 ASSTT.YEAR : 2011-12 ITO, WD - 5(2)(3), AHMEDABAD M/S. MADHAV CONSTRUCTION PAN : AANFM8341D 219 2458/AHD/2016 ASSTT.YEAR : 2012-13 ITO, WD - 4(2)(4), AHMEDABAD SHRI RAMESHBHAI JIVRAMBHAI PATEL,PAN : ABFPP3069C 220 177/AHD/2016 ASSTT.YEAR : 2011-12 DCIT, CIR. - 2(1)(1), AHMEDABAD M/S. BHANDHERI INFRACON LTD., PAN : AABCG5528P 221 IT(SS)A NO. 51/AHD/2016 ASSTT.YEAR : 2011-12 DCIT, CEN. CIR. 1(2), AHMEDABAD YOGESH DAHYABHAI SHRIDHAR PAN : ACVPS6843A 222 463/AHD/2016 ASSTT.YEAR : 2009-10 ITO, WD - 1(2)(5), VADODARA SHRI VIVEK KAMALSINGH SAMYAL PAN : APVPS1476A 223 1805/AHD/2016 ASSTT.YEAR : 2012-13 DCIT, GANDHINAGAR CIRCLE M/S. I SERVE SYSTEM PVT. LTD. PAN : AAACI9567M 224 1114/AHD/2015 ASSTT.YEAR : 2010-11 ITO, WD. 1(2)(3), VADODARA SHRI HAREN KANTILAL MISTRY PAN : AAUPM0021B 225 269/AHD/2016 ASSTT.YEAR : 2010-11 DCIT, CIR.1(1)(2), AHMEDABAD M/S.CLP WIND FARMS (INDIA) PVT. LTD. PAN : AADCC4393G 226 IT(SS)A NO. 66/AHD/2016 ASSTT.YEAR : 2008-09 ACIT, CEN. CIR. 2(4), AHMEDABAD SHRI DILIPBHAI GOVINDBHAI PUROHIT PAN : ACPPP8812Q 227 IT(SS)A NO. 67/AHD/2016 ASSTT.YEAR : 2009-10 ACIT, CEN. CIR. 2(4), AHMEDABAD SHRI DILIPBHAI GOVINDBHAI PUROHIT PAN : ACPPP8812Q ITA NO.2233/AHD/2016 AND OTHER (CBDT CIRCULAR NO3 O F 2018 - 22- 228 2312/AHD/2016 ASSTT.YEAR : 2012-13 DCIT, INTERNATIONAL TAXATION SHRI HEMANT MANUBHAI PATEL, PAN : BMWPP4775N 229 152/AHD/2016 ASSTT.YEAR : 2012-13 ITO, WD - 1(3)(2), AHMEDABAD HARISH TRANSPORT COMPANY PAN : AAEFH4702Q 230 3056/AHD/2014 ASSTT.YEAR : 2010-11 ITO, WD - 3(2), BARODA SHRI SHANTILAL SHAMALDAS PATEL, PAN : ACSPP1898B 231 1704/AHD/2015 ASSTT.YEAR : 2012-13 DCIT, CIRCLE - 7, AHMEDABAD SHRI SANDIP K PATEL PAN : ABNPP1812F 232 IT(SS)A NO. 23/AHD/2015 ASSTT.YEAR : 2008-09 ITO, WARD - 3(3)(1), AHMEDABAD ASHOK ISHWARBHAI PRAJAPATI PAN : AKMPP7526J 233 393/AHD/2016 ASSTT.YEAR : 2012-13 ITO, WD - 1(3)(5), AHMEDABAD SEVEN STAR COMMODITIES BROKING PVT. LTD. PAN : AAKCS7558J 234 155/AHD/2015 ASSTT.YEAR : 2007-08 DCIT, CIR. - 2(1)(1), AHMEDABAD HORIZON MICROTECH PRIVATE LTD. PAN : AAACH4762M 235 1732/AHD/2014 ASSTT.YEAR : 2009-10 DCIT, CIRCLE - 6, AHMEDABAD SHRI RAJESH KEDARMAL SHAH PAN : ATCPS1363D 236 402/AHD/2016 ASSTT.YEAR : 2009-10 ITO, WD - 1(1)(1), AHMEDABAD VIRAJ IRABEN DESAI PAN : AHQPD7443P 237 1046/AHD/2015 ASSTT.YEAR : 2011-12 ACIT, RANGE - 5, AHMEDABAD M/S. P. G. FOILS LTD. PAN : AAACP9274C 238 1981/AHD/2012 ASSTT.YEAR : 2009-10 ITO, WD - 3(1), BARODA M/S. J. R. CONSTRUCTION CO. PAN : AADFD5422C 239 IT(SS)A NO. 63/AHD/2016 ASSTT.YEAR : 2012-13 DCIT, CEN. CIR. 1(3), AHMEDABAD SHRI BATUKBHAI BALABHAI PATEL,PAN : AAPPP8548P ITA NO.2233/AHD/2016 AND OTHER (CBDT CIRCULAR NO3 O F 2018 - 23- 240 IT(SS)A NO. 280/AHD/2016 ASSTT.YEAR : 2007-08 ACIT, CEN. CIR. 1(2), AHMEDABAD SMT. ANILA N. PATEL PAN : ABYPP8099B 241 422/AHD/2016 ASSTT.YEAR : 2005-06 DCIT, PATAN CIRCLE, PATAN M/S. RANJIT CONSTRUCTION CO. PAN : AABFR8746F 242 IT(SS)A NO. 152/AHD/2018 ASSTT.YEAR : 2007-08 JCIT(OSD), CEN. CIR. - 2, VADODARA M/S. SHREE YOGI DEVELOPERS PAN : AALFS0686B 243 IT(SS)A NO. 153/AHD/2018 ASSTT.YEAR : 2008-09 JCIT(OSD), CEN. CIR. - 2, VADODARA M/S. SHREE YOGI DEVELOPERS PAN : AALFS0686B 244 IT(SS)A NO. 154/AHD/2018 ASSTT.YEAR : 2009-10 JCIT(OSD), CEN. CIR. - 2, VADODARA M/S. SHREE YOGI DEVELOPERS PAN : AALFS0686B 245 IT(SS)A NO. 155/AHD/2018 ASSTT.YEAR : 2010-11 JCIT(OSD), CEN. CIR. - 2, VADODARA M/S. SHREE YOGI DEVELOPERS PAN : AALFS0686B REVENUE BY : SHRI SURENDRA KUMAR, CIT - DR SHRI MUDIT NAGPAL, SR.DR ASSESSEE BY : 1) SHRI S.N. SOPARKAR 2) SHRI M.J. PATEL 3) SHRI S.N. DIVETIA 4) SHRI MEHUL K. PATEL 5) SHRI TUSHAR P. HEMANI 6) SHRI P.M. MEHTA 7) SHRI MUKUND BAKSHI 8) SHRI ASEEM THAKKAR 9) SHRI HARDIK VORA 10) SHRI MANISH J. SHAH 11) SHRI DHIREN SHAH 12) SHRI ANIL BRAHMKSHTRIYA ITA NO.2233/AHD/2016 AND OTHER (CBDT CIRCULAR NO3 O F 2018 - 24- 13) SHRI D.K. PARIKH 14) SHRI PARIN SHAH / DATE OF HEARING : 25/07/2018 / DATE OF PRONOUNCEMENT: 30/07/2018 / O R D E R PER BENCH: THE ABOVE APPEALS ARE FILED BY THE REVENUE AGAINST THE ORDERS OF LD.COMMISSIONER INCOME-TAX (APPEALS) INVOLVING RESP ECTIVE ASSESSMENT YEARS. UPON RECEIPT OF NOTICE ON THE REVENUES APP EALS, SOME OF THE ASSESSEES MENTIONED IN THE CAUSE-TITLE HAVE ALSO F ILED CROSS OBJECTIONS. 2. THE CENTRAL BOARD OF DIRECT TAXES VIDE CIRCULAR NO. 3 OF 2018 DATED 11.7.2018 HAS RAISED THRESHOLD MONETARY LIMITS FOR FILING DEPARTMENTAL APPEALS BEFORE THE APPELLATE TRIBUNALS. ACCORDINGL Y, THE CBDT HAS INSTRUCTED THE DEPARTMENT NOT TO FILE APPEALS BEFOR E THE INCOME TAX APPELLATE TRIBUNAL WHERE TAX EFFECT INCLUDING SURCH ARGE IS BELOW RS.20.00 LAKHS. THIS CIRCULAR IS APPLICABLE TO THE PENDING APPEALS ALSO. ACCORDINGLY, REGISTRY OF THE TRIBUNAL IDENTIFIED APPEALS FILED B Y THE REVENUE WHERE TAX EFFECT IS BELOW RS.20.00 LAKHS. A LIST OF SUCH AP PEALS WAS ACCORDINGLY PREPARED AND FURNISHED WELL IN ADVANCE TO THE DEPAR TMENT AS WELL AS TO THE ITAT BAR ASSOCIATION. A COPY OF SUCH LIST WAS ALSO PLACED ON THE NOTICE BOARD. OUT OF THE ABOVE IDENTIFIED CASES, 245 APPE ALS AS PER THE ABOVE CAUSE-TITLE ARE ACCORDINGLY PLACED BEFORE THIS BENC H TO DECIDE APPLICABILITY OF THE ABOVE CIRCULAR IN THE PRESENT CASES. ITA NO.2233/AHD/2016 AND OTHER (CBDT CIRCULAR NO3 O F 2018 - 25- 3. IN THIS BEHALF, WHEN A QUERY WAS RAISED BY THE B ENCH, THE LD.DEPARTMENTAL REPRESENTATIVES THOUGH, IN PRINCIPL E, DID NOT DISPUTE THE APPLICABILITY OF THE ABOVE CBDT CIRCULAR IN THE PRE SENT CASES, BUT SUBMITTED THAT LIBERTY MAY BE GIVEN TO THE DEPARTME NT TO APPLY FOR RECALL THE ORDER IN SUCH CASES WHERE TAX EFFECT, ON FURTHE R VERIFICATION OF THE RECORD, IS FOUND TO BE MORE THAN RS.20 LAKHS, OR SU CH CASES WHICH ARE MISTAKENLY LISTED AND SUMMARILY DISMISSED DUE TO LO W TAXES. THE LD.COUNSELS APPEARING FOR THE ASSESSEES THOUGH ARGU ED FOR DISMISSAL OF THE APPEALS OF THE REVENUE IN ACCORDANCE WITH THE A BOVE CBDT CIRCULAR, BUT AGREED TO THE PROPOSITION PUT FORTH BY THE LD.D R. 4. WE FIND THAT ON 11.7.2018 THE CBDT HAS ISSUED IN STRUCTIONS BEARING NO. 3 OF 2018 UNDER FILE NO.F.NO.279/MISC.142/2007- ITJ(PT) PROHIBITING ITS SUBORDINATE AUTHORITIES FROM FILING OF THE APPE AL TO THE TRIBUNAL AGAINST THE ORDER OF THE CIT(A) WHERE THE TAX EFFEC T BY VIRTUE OF THE RELIEF GIVEN BY THE CIT(A) IS LESS THAN RS.20 LAKHS. THE INSTRUCTIONS HAVE BEEN MADE APPLICABLE WITH RETROSPECTIVE EFFECT, MEANING THEREBY, THESE INSTRUCTIONS ARE APPLICABLE ON PENDING APPEALS ALSO . IN THE PRESENT CASES, TAX EFFECT ON THE TOTAL INCOME ASSESSED MINUS THE TAX THAT WOULD HAVE BEEN CHARGEABLE HAD SUCH TOTAL INCOME BEEN REDUCED BY THE AMOUNT OF INCOME IN RESPECT OF THE ISSUE AGAINST WHICH APPEAL IS FILED, IS LESS THAN RS.20 LAKHS. FURTHER, IT HAS NOT BEEN POINTED OUT T O US, WHETHER ANY OF THE CASES OF THE REVENUE FALL WITHIN THE AMBIT OF EXCEP TIONS PROVIDED IN THE CIRCULAR. THUS, KEEPING IN VIEW THE ABOVE CBDT CIR CULAR AND PROVISIONS OF SECTION 268A OF THE INCOME TAX ACT, WE ARE OF THE V IEW THAT THE PRESENT ITA NO.2233/AHD/2016 AND OTHER (CBDT CIRCULAR NO3 O F 2018 - 26- APPEALS OF THE REVENUE DESERVE TO BE DISMISSED. THE Y ARE ACCORDINGLY DISMISSED. HOWEVER, IT IS OBSERVED THAT IN CASE ON RE-VERIFICA TION AT THE END OF THE AO IT CAN BE DEMONSTRATED THAT THE TAX EFFECT I S MORE, OR REVENUES CASE FALLS WITHIN THE AMBIT OF EXCEPTIONS PROVIDED IN THE CIRCULAR, THEN THE DEPARTMENT WILL BE AT LIBERTY TO APPROACH THE TRIBU NAL FOR RECALL OF THIS ORDER RELATABLE TO SUCH CASES. SUCH APPLICATION SH OULD BE FILED WITHIN THE TIME PERIOD PRESCRIBED IN THE ACT. IN VIEW OF THE ABOVE, THE APPEALS OF THE REVENUE ARE DISMISSED DUE TO LOW TAX EFFECT. THOUGH THE LD.COUNSEL FOR THE ASSESSEES HAVE NOT PR ESSED THEIR RESPECTIVE CROSS OBJECTIONS, AND AS A RESULT, THEY STAND DISMISSED, BUT LIBERTY IS ALSO GIVEN TO THE ASSESSEES TO MOVE APPL ICATION FOR REVIVAL OF ITS CO FILED IN SUCH APPEALS OF THE REVENUE WHICH ARE R ESTORED FOR ADJUDICATION. 5. IN THE RESULT, ALL THE APPEAL OF THE REVENUE AND CROSS OBJECTIONS OF THE ASSESSEES ARE DISMISSED DUE TO LOW TAX EFFECT. ORDER PRONOUNCED IN THE COURT ON 30 TH JULY, 2018 AT AHMEDABAD. SD/- SD/- (WASEEM AHMED) ACCOUNTANT MEMBER (RAJPAL YADAV) JUDICIAL MEMBER AHMEDABAD; DATED 30/07/2018