, A .. , , ./ IT(SS)A NOS. 267 & 268/AHD/2013 ! ' / ASSESSMENT YEAR 2008-09 & 2009-10 S. K. ENETERPRISE, 1, JALDEEP BUNGALOWS, GALA GYMKHANA ROAD, BOPAL, AHMEDABAD. PAN ABJFS 2340H /V/S. ACIT, CEN. CIRCLE 1(3), AHMEDABAD / APPELLANT !' / RESPONDENT #$% & / BY APPELLANT #$ '(#$ % & / BY RESPONDENT MR. K. MADHUSUDAN, SR. DR ) '* % + , / DATE OF HEARING: 02/02/2017 -! - % + , /DATE OF PRONOUNCEMENT 02/02/2017 % / ORDER & , ' ( ) *+, . + /' 0 ) 1+() 4 56 13.05.2013 , ! ' 6 2008-09 & 2009-10 7'89 : % * 0;< 2. % 7>, ) '* % + , 5 11/11/2016 % ) '* 56 02/02/2017 * # < . + /' ? @ A 0, , * B 0, C '+D /' ) '* # 0+ ) * ' 5 < ? . E#+F G, 0 0 + 0; H . + '0, 0+ ) ?I> ) 0, 0;< ? ! , 0 , D !, 5J, K ! ./ ITA NO.267 & 268/AHD/2013 2 ) 1+ EJLM ?ENO (') PPLO, 38 ?L,O 320 (5J, ) ' T'4 CIA ! '$ + ) U ' 0V ) 1+ 223 ?L, 480 (..) ) ! + 0 ) . + % ' X + + 0 ) YZ G 0, ( IN LIMINE) . [ + 0\< 3. . !'8, . +/7'Z % YZ G 0, . U % U+ 0\< % - .#/ 0 2 ND FEBRUARY, 201 7 # ' 4 5 - 6$ SD/- SD/- .. ( ) ( ) 56 02/02/2017 0 < % - !7+89 :9/+, 1) . + 2) '(#$ 3) D+ ) 1+ 4) ) 1+-()- 5) 7'Z '+D, , D !, 0 6) O A? < //'9+ !7+// 4 , 0 EUB , , D !, 0 <