Appeal Details
Counselvise Citation
[2019] 112 COUNSELVISE.COM (IT) 1049 (ITAT-INDORE)
Assessee PAN
Bench
Appeal Number
CRN Number
Duration Of Justice
4 year(s) 10 month(s) 12 day(s)
Appellant
Respondent
Appeal Type
Income Tax (Search & Seizure) Appeal
Pronouncement Date
18-12-2019
Appeal Filed By
Assessee
Order Result
Allowed
Bench Allotted
DB
Next Hearing Date
23-10-2019
Assessment Year
2008-2009
Appeal Filed On
06-02-2015
Judgement Text
[IT(SS)A NOS.4,5,6,17&18/2014, IT(SS)A NOS.32&35/IN D/2015 & ITA NOS.150 TO 153/IND/2017] [SMT. SHALINI SARDA & SHRI MUKESH SHARDA, BHOPAL] !'#$ %&% '%()*'##+#,'##+#-.'##-+#/ !' # $% &$'()*+ $-.$/ !'#$ %&% '%()*'##,+#.'##+#- & !' # $,#$,0 !'#$- %&% '%()* '##+#,'##+#-'##-+#/.'##/+#1 & !' # [IT(SS)A NOS.4,5,6,17&18/2014, IT(SS)A NOS.32&35/IN D/2015 & ITA NOS.150 TO 153/IND/2017] [SMT. SHALINI SARDA & SHRI MUKESH SHARDA, BHOPAL] 2 0' !'#$, %&% '%()*'##/+#1 #, !' # $%%&+$''-.+ 0, !'#$, %&% '%()*'##1+$# & #, !' # / 01 %&$! ! / 0#&! (%2%()3 4* '0$#'#$1 (%2 ) 5 6%&% * $/$''#$1 * /# 23/ ' # 2'3 33 23 4# # 2 5 , #5 [IT(SS)A NOS.4,5,6,17&18/2014, IT(SS)A NOS.32&35/IN D/2015 & ITA NOS.150 TO 153/IND/2017] [SMT. SHALINI SARDA & SHRI MUKESH SHARDA, BHOPAL] 3 / 5 3/32 3 ,32 ' 26 ,# %' - ).' 3 5 5 # 37 %' ).'7 [IT(SS)A NOS.4,5,6,17&18/2014, IT(SS)A NOS.32&35/IN D/2015 & ITA NOS.150 TO 153/IND/2017] [SMT. SHALINI SARDA & SHRI MUKESH SHARDA, BHOPAL] 4 ) 332'5 # 5 3! '. , 22# 3# 2 2 22# # 8 22 #-93 2 82:- 3 2 ;2< = 32 3 2 ' # % ! 5# # 3 3 / )*.)..' #/4# 2 1 ># 2 ##=)32' # 3 2 2 3 2#*= 3 2# # 3 2 2 5 3 )*.)..' 3 ? 2 5 )..'.*)..:.#*= '==3 2 #'==32 5 [IT(SS)A NOS.4,5,6,17&18/2014, IT(SS)A NOS.32&35/IN D/2015 & ITA NOS.150 TO 153/IND/2017] [SMT. SHALINI SARDA & SHRI MUKESH SHARDA, BHOPAL] 5 )..' )=)).@3 5 ? 2 2 52 3 ==)..=!:)---.( ==)..'2 52!)(-=**= , 8 2 2 / 2 #3 3 5 3# 2 53 32 228 33 / ?22 2# 2# #/ 2 / # 5 2 3 2# #/ 5 2 , 5 5 2 / A 2 5 / ,22# 3 ? 2 , 3 !'. , # 55 ' 5 3 /3 B [IT(SS)A NOS.4,5,6,17&18/2014, IT(SS)A NOS.32&35/IN D/2015 & ITA NOS.150 TO 153/IND/2017] [SMT. SHALINI SARDA & SHRI MUKESH SHARDA, BHOPAL] 6 #/ /3 B B 2 3 5 /3 /# ' B # 3 #/ #/ #/ 3 B 5# 23333# 3 A 8 3# / ' /B 8 33 / 2 3 3# 3 A 2 2 / 2 22# + 2 2 22# 8 3 !'. , # 8 2 5 2 5 3# # 5 2# 3 2 # 2 3 '/ ' /#3 2 3 3 5 3# # 23 2 [IT(SS)A NOS.4,5,6,17&18/2014, IT(SS)A NOS.32&35/IN D/2015 & ITA NOS.150 TO 153/IND/2017] [SMT. SHALINI SARDA & SHRI MUKESH SHARDA, BHOPAL] 7 C 22# / # ,B ' 3 ;?&< 22# %..**.*.(*..- %! ?& 22# 5 6%! #/ #/ B # 3 # 2 323 / ,2 3 5 ' 35 6%! * B &! #/ # 3# /B &!#/ 2#/ # ' 8#/ 22## 323 5 3# 2 - @ ' ' #/ # '/ 2 5 #5 3 # / @ 3 B [IT(SS)A NOS.4,5,6,17&18/2014, IT(SS)A NOS.32&35/IN D/2015 & ITA NOS.150 TO 153/IND/2017] [SMT. SHALINI SARDA & SHRI MUKESH SHARDA, BHOPAL] 8 (' 222 3 / / ' 5# 7 [IT(SS)A NOS.4,5,6,17&18/2014, IT(SS)A NOS.32&35/IN D/2015 & ITA NOS.150 TO 153/IND/2017] [SMT. SHALINI SARDA & SHRI MUKESH SHARDA, BHOPAL] 9 [IT(SS)A NOS.4,5,6,17&18/2014, IT(SS)A NOS.32&35/IN D/2015 & ITA NOS.150 TO 153/IND/2017] [SMT. SHALINI SARDA & SHRI MUKESH SHARDA, BHOPAL] 10 ( 2 3' 3 32 5 6%! # 3 2 32 )-)).) / 3# 2 2 /, 5 %'- 2 32 # 5 ' 3 22# %..**.*.(*..-5 6%! @3 2 32 23 #/ 36%!5 2 ' 3 32 / ' /3#/' 2 2A@2 5 32 3 # 3 53 B 8 #/ / 3# 3 A /3# 58 # 3 A / , 5 5 2 [IT(SS)A NOS.4,5,6,17&18/2014, IT(SS)A NOS.32&35/IN D/2015 & ITA NOS.150 TO 153/IND/2017] [SMT. SHALINI SARDA & SHRI MUKESH SHARDA, BHOPAL] 11 ' 5 2 3 3 3# 3 2 # #5A/ 3 3 5 3# 2 ' 3 2 /8 2 22 # %#2 / #5 2 B #5'' 3 8 3 @ 3 3B #?3 # ' 3 # 32 2 /, 2 2/ 23 3 2 2 / 2 ? # 5 # 3 < 3 2# 9 0 # %)5 2 5 53 # )='1)='32 5 # / 52 4# 22 5 [IT(SS)A NOS.4,5,6,17&18/2014, IT(SS)A NOS.32&35/IN D/2015 & ITA NOS.150 TO 153/IND/2017] [SMT. SHALINI SARDA & SHRI MUKESH SHARDA, BHOPAL] 12 : 0 # %= 5 3 2 5 5 # / 5 # ' #/ 5 # 3 < . 0 # %' 5 # C# 2 #3 / %' ).' 3 D )..'.* 3 2# ) %,#< %* ).' 3 )..-.( 3 55 # 37 [IT(SS)A NOS.4,5,6,17&18/2014, IT(SS)A NOS.32&35/IN D/2015 & ITA NOS.150 TO 153/IND/2017] [SMT. SHALINI SARDA & SHRI MUKESH SHARDA, BHOPAL] 13 = 0 # %5 2 3 5 3 !))*-. 3 # 2 2 22# 5 5# 8 22 32 5 # 3 5 #*= '==32' )=)). ? 3 !*(:9=)* 2 3 2 222# /55 ' 5 3 /3 B 3 2 5 #/ /# 3!))*-. 3 5 /3 /# ' B # 3 #/ ? 22# 33 5 3# 2 222# 3 [IT(SS)A NOS.4,5,6,17&18/2014, IT(SS)A NOS.32&35/IN D/2015 & ITA NOS.150 TO 153/IND/2017] [SMT. SHALINI SARDA & SHRI MUKESH SHARDA, BHOPAL] 14 / # 5 2 5 2# #/ 2 / 2 3 2# # 5 2 , 5 5 22 / / A B # #/ # 3!))*-. 2 2 22# 3 )(:)..* / %! 22# + 2 32 %!22# ::-+&6/ , 2*...A 4#' !))*.. # 3 A / , 2/ #5/ ' =9)..*+2 # 3A /2 %!2 / 5 # 5 ' B # 3 3# #/ [IT(SS)A NOS.4,5,6,17&18/2014, IT(SS)A NOS.32&35/IN D/2015 & ITA NOS.150 TO 153/IND/2017] [SMT. SHALINI SARDA & SHRI MUKESH SHARDA, BHOPAL] 15 #/ B # 3 # +&6 / , %! 22# %::- 2 /,5'' * $ 2 B &!# 3 # / #/ 5' #/ ' 2 5 # 2 # 53 A # 3 2 A - @' '#/ # '/ 2 5 #5 3# /@3 B 5' 3 5 # %:''3#5 # 7 !!!' # ' $ %# $ & !!!# # # ' ' [IT(SS)A NOS.4,5,6,17&18/2014, IT(SS)A NOS.32&35/IN D/2015 & ITA NOS.150 TO 153/IND/2017] [SMT. SHALINI SARDA & SHRI MUKESH SHARDA, BHOPAL] 16 ## # $ ' & !! ! $# & !!! '( )** +,!-. # '$)** +,!-. & % )* * +,!-. / ( @'2 32 2 3 3B # #3 2 3 A # 5 ' 3# 2 2 4# / #/ ' 5 / 2 5 3 / / 2 3 2# ' 2 # /# + 2 5 # C2 9 0 # %) 5 3 2 5 5 # / 5 # [IT(SS)A NOS.4,5,6,17&18/2014, IT(SS)A NOS.32&35/IN D/2015 & ITA NOS.150 TO 153/IND/2017] [SMT. SHALINI SARDA & SHRI MUKESH SHARDA, BHOPAL] 17 : 0 # %= 5 # C# 2 ). # 3 %* ).'3 D)..-.( ) % , # < %- ).' 3 )..(.9 3 55 # 37 [IT(SS)A NOS.4,5,6,17&18/2014, IT(SS)A NOS.32&35/IN D/2015 & ITA NOS.150 TO 153/IND/2017] [SMT. SHALINI SARDA & SHRI MUKESH SHARDA, BHOPAL] 18 )) 325' 5 ? 3 5 # *= '== 3 2 3 !)'*..- 55 ' 5 3 /3 B 3 2 5 #/ / B 3!))*.= 2 3 3 !)9*.= 5 /3 /# )= 0 # %5 # 5 3 !)9*.= )' B # 3 #/ B C#3 2 3 5 + #/ #8 # 2 3 #2 2 6# B # 3 #/ / 5%! 5#332 [IT(SS)A NOS.4,5,6,17&18/2014, IT(SS)A NOS.32&35/IN D/2015 & ITA NOS.150 TO 153/IND/2017] [SMT. SHALINI SARDA & SHRI MUKESH SHARDA, BHOPAL] 19 A# /2/3 5 3 A + 2# 23 #8 )* B &! #/ # 3# / )- @' '#/ # '/ 2 5 #5 3# /@3 B 2 3 /5' 53 5 32 %.)'# 7 ,+,*0# ## 12)3 2+ 0+#%45 ' 6!7*!!, )*7 !6-. 8,+,*7 9 ):,* ; < ,+ ,*0 ' ' ( ,+,*0' # $ # '$)*7 !6- . $ & ' ) *7 !6-. / [IT(SS)A NOS.4,5,6,17&18/2014, IT(SS)A NOS.32&35/IN D/2015 & ITA NOS.150 TO 153/IND/2017] [SMT. SHALINI SARDA & SHRI MUKESH SHARDA, BHOPAL] 20 )( /'3 5 32 2 ' / / 2 5 #/ ' 2 @ 3 3 3 5 3 B /33 )9 0 # %) 5 # 5 3 !)).... ): B # 3 #/ #/ + #/ B C#3 2 3 5 B # #/ #, #/ 3 3 !))....3 A 2 36%!2 2 E , , %! 22# %)()*..=.....B # #/ # 2 3!))....8 23 # , 3 !)).... 3 #, )..(.9' )=)). 3 !)).():: 2 2# !))....F!-):: [IT(SS)A NOS.4,5,6,17&18/2014, IT(SS)A NOS.32&35/IN D/2015 & ITA NOS.150 TO 153/IND/2017] [SMT. SHALINI SARDA & SHRI MUKESH SHARDA, BHOPAL] 21 =. B &!' #/ # #5 = C B # 3 #/ 3 2 5 2 22# 3 !)).... ' / 5C# #2 2 3!))....3 5 2 222# =) B 2 # %.''3 # 7 10.4.4 I HAVE CAREFULLY CONSIDERED THE SUBMISSION OF THE APPELLANT, REMAND REPORT OF THE A.O., REJOINDER OF THE APPELLANT AND FACTS OF THE CASE. THE APPELLANT EXPLAINED THE SOURCE OF CREDIT IN CAPITAL ACCOUNT OF RS.22,01,000/- AS THE AMOUNT REC EIVED FROM HER HUSBAND SHRI MUKESH SARDA WHO HAD WITHDRAWN THE AMOUNT FROM KARNATAKA BANK OU T OF HIS FCNR AND THIS AMOUNT WAS GIVEN AS LOAN TO SHRI S.N. MAHESHWARI. IT MAY BE N OTED FROM THESE FACTS THAT THERE WAS NO ACTUAL ADDITION IN THE CAPITAL OF THE APPELLANT BECAUSE TH E APPELLANT HAD TAKEN A LOAN FROM HER HUSBAND AND THE SAME AMOUNT WAS TRANSFERRED AS LOAN TO HER FATHER SHRI S.N. MAHESHWARI AND THE ENTRY IN THE BOOKS OF THESE TRANSACTIONS WOULD BE AS UNDER: CAPITAL ACCOUNT PARTICULARS AMOUNT (RS.) PARTICULARS AMOUNT (RS.) LOAN FROM SHRI MUKESH SARDA 22,01,000 LOAN GIVEN TO SHRI S.N. MAHESHWARI 22,01,000 [IT(SS)A NOS.4,5,6,17&18/2014, IT(SS)A NOS.32&35/IN D/2015 & ITA NOS.150 TO 153/IND/2017] [SMT. SHALINI SARDA & SHRI MUKESH SHARDA, BHOPAL] 22 [IT(SS)A NOS.4,5,6,17&18/2014, IT(SS)A NOS.32&35/IN D/2015 & ITA NOS.150 TO 153/IND/2017] [SMT. SHALINI SARDA & SHRI MUKESH SHARDA, BHOPAL] 23 == @'5' # #53#2 ' #/ 2 /3 # 3 5 3 B 2 / # ' 22# 5 # / 3#/ 3 3 / 2? 5 # 3 < =' #3 / %- ).' 3 D )..(.9 =* %,# ' #< %( ).' 5 )..*.- ' # 3 5 5 # 3 7 [IT(SS)A NOS.4,5,6,17&18/2014, IT(SS)A NOS.32&35/IN D/2015 & ITA NOS.150 TO 153/IND/2017] [SMT. SHALINI SARDA & SHRI MUKESH SHARDA, BHOPAL] 24 5'8; + 4 $)*+,!0 77-. $ & -,7/ =- 332' 5 # 5 3 3 !)-.:*99 / ? 22# 3# 8 22 #-932 3232 3 5 # *= '== 3 2 3 # 2 ? 3!)-.:* 99 B 5 ' # =( B &!' 5# B C#3 5 B &!# / ? 25 2 2# ' # 2 3 5 3 2 23222# [IT(SS)A NOS.4,5,6,17&18/2014, IT(SS)A NOS.32&35/IN D/2015 & ITA NOS.150 TO 153/IND/2017] [SMT. SHALINI SARDA & SHRI MUKESH SHARDA, BHOPAL] 25 =9 ? 2 B # 3 ' 5# ' / # 8 /3 B B # 2 ' 2 #2 /3 6 # #/ #/ +#/ /3 B ?' ' /#?3 /, 2 , # 2 5' 22 /3 =: @' '#/ # '/ 2 5 #5 3# /@3 B 5' 3 5 32 // ' 5# 7 7 =*!! .!,>)*+,!0 77-. 7+ ' )*+,!0 77-. = *!! .!, #$ > [IT(SS)A NOS.4,5,6,17&18/2014, IT(SS)A NOS.32&35/IN D/2015 & ITA NOS.150 TO 153/IND/2017] [SMT. SHALINI SARDA & SHRI MUKESH SHARDA, BHOPAL] 26 [IT(SS)A NOS.4,5,6,17&18/2014, IT(SS)A NOS.32&35/IN D/2015 & ITA NOS.150 TO 153/IND/2017] [SMT. SHALINI SARDA & SHRI MUKESH SHARDA, BHOPAL] 27 [IT(SS)A NOS.4,5,6,17&18/2014, IT(SS)A NOS.32&35/IN D/2015 & ITA NOS.150 TO 153/IND/2017] [SMT. SHALINI SARDA & SHRI MUKESH SHARDA, BHOPAL] 28 [IT(SS)A NOS.4,5,6,17&18/2014, IT(SS)A NOS.32&35/IN D/2015 & ITA NOS.150 TO 153/IND/2017] [SMT. SHALINI SARDA & SHRI MUKESH SHARDA, BHOPAL] 29 [IT(SS)A NOS.4,5,6,17&18/2014, IT(SS)A NOS.32&35/IN D/2015 & ITA NOS.150 TO 153/IND/2017] [SMT. SHALINI SARDA & SHRI MUKESH SHARDA, BHOPAL] 30 [IT(SS)A NOS.4,5,6,17&18/2014, IT(SS)A NOS.32&35/IN D/2015 & ITA NOS.150 TO 153/IND/2017] [SMT. SHALINI SARDA & SHRI MUKESH SHARDA, BHOPAL] 31 [IT(SS)A NOS.4,5,6,17&18/2014, IT(SS)A NOS.32&35/IN D/2015 & ITA NOS.150 TO 153/IND/2017] [SMT. SHALINI SARDA & SHRI MUKESH SHARDA, BHOPAL] 32 [IT(SS)A NOS.4,5,6,17&18/2014, IT(SS)A NOS.32&35/IN D/2015 & ITA NOS.150 TO 153/IND/2017] [SMT. SHALINI SARDA & SHRI MUKESH SHARDA, BHOPAL] 33 [IT(SS)A NOS.4,5,6,17&18/2014, IT(SS)A NOS.32&35/IN D/2015 & ITA NOS.150 TO 153/IND/2017] [SMT. SHALINI SARDA & SHRI MUKESH SHARDA, BHOPAL] 34 [IT(SS)A NOS.4,5,6,17&18/2014, IT(SS)A NOS.32&35/IN D/2015 & ITA NOS.150 TO 153/IND/2017] [SMT. SHALINI SARDA & SHRI MUKESH SHARDA, BHOPAL] 35 [IT(SS)A NOS.4,5,6,17&18/2014, IT(SS)A NOS.32&35/IN D/2015 & ITA NOS.150 TO 153/IND/2017] [SMT. SHALINI SARDA & SHRI MUKESH SHARDA, BHOPAL] 36 [IT(SS)A NOS.4,5,6,17&18/2014, IT(SS)A NOS.32&35/IN D/2015 & ITA NOS.150 TO 153/IND/2017] [SMT. SHALINI SARDA & SHRI MUKESH SHARDA, BHOPAL] 37 [IT(SS)A NOS.4,5,6,17&18/2014, IT(SS)A NOS.32&35/IN D/2015 & ITA NOS.150 TO 153/IND/2017] [SMT. SHALINI SARDA & SHRI MUKESH SHARDA, BHOPAL] 38 [IT(SS)A NOS.4,5,6,17&18/2014, IT(SS)A NOS.32&35/IN D/2015 & ITA NOS.150 TO 153/IND/2017] [SMT. SHALINI SARDA & SHRI MUKESH SHARDA, BHOPAL] 39 [IT(SS)A NOS.4,5,6,17&18/2014, IT(SS)A NOS.32&35/IN D/2015 & ITA NOS.150 TO 153/IND/2017] [SMT. SHALINI SARDA & SHRI MUKESH SHARDA, BHOPAL] 40 [IT(SS)A NOS.4,5,6,17&18/2014, IT(SS)A NOS.32&35/IN D/2015 & ITA NOS.150 TO 153/IND/2017] [SMT. SHALINI SARDA & SHRI MUKESH SHARDA, BHOPAL] 41 [IT(SS)A NOS.4,5,6,17&18/2014, IT(SS)A NOS.32&35/IN D/2015 & ITA NOS.150 TO 153/IND/2017] [SMT. SHALINI SARDA & SHRI MUKESH SHARDA, BHOPAL] 42 [IT(SS)A NOS.4,5,6,17&18/2014, IT(SS)A NOS.32&35/IN D/2015 & ITA NOS.150 TO 153/IND/2017] [SMT. SHALINI SARDA & SHRI MUKESH SHARDA, BHOPAL] 43 [IT(SS)A NOS.4,5,6,17&18/2014, IT(SS)A NOS.32&35/IN D/2015 & ITA NOS.150 TO 153/IND/2017] [SMT. SHALINI SARDA & SHRI MUKESH SHARDA, BHOPAL] 44 '. B &! 2# /# 3 5 3 B /2 5 2 2 B 25 2 3 3 2 36!%'.*.' 3 22# 3 , 3 # 5 !=().':= 6# 3 # 3 A )-(*)94#' !).-.( '-).. ' [IT(SS)A NOS.4,5,6,17&18/2014, IT(SS)A NOS.32&35/IN D/2015 & ITA NOS.150 TO 153/IND/2017] [SMT. SHALINI SARDA & SHRI MUKESH SHARDA, BHOPAL] 45 6# B 2 32 # 3!=*).- !9..... 3 6# *-)..' # 3 !)9.. :)..'# 3 !*'.-= 2 22# 33 2 2 5 3# # 52# 3 26%!%'.') -))..'3 A :*'*.3 = 6%! # 3 3# 3 3 5# $ , 6# , # #5 /, 5 %=) 2 3 2 3 !=*).- '-).' # 23 3 # 5 6%! 3 A -':)* / 5 %**=....(* # 2 )))..3 ,$%5 2 6%! # :')..'3 A ((:'9( [IT(SS)A NOS.4,5,6,17&18/2014, IT(SS)A NOS.32&35/IN D/2015 & ITA NOS.150 TO 153/IND/2017] [SMT. SHALINI SARDA & SHRI MUKESH SHARDA, BHOPAL] 46 3# , ' 6%! %**=....(*3 3= 2 # :))..( 6%! # '-)..'3 A ((:'9( # 5 !=*).- 2 2 ,%!22# %(*..* 2 # 2 # 8 2 3 2 3 # 3 !).-.( '-)..' 6%! 3A )*....# 2 9=)..)3 , B 22# %**=....*.( 3 = 2 # 3 9=)..* # '#3A )99'*): # '-)..'3 A )-(*)9: 2 2 22# %(*..- !).-.(6# # 3 !9,2 # 2 3 [IT(SS)A NOS.4,5,6,17&18/2014, IT(SS)A NOS.32&35/IN D/2015 & ITA NOS.150 TO 153/IND/2017] [SMT. SHALINI SARDA & SHRI MUKESH SHARDA, BHOPAL] 47 ,A ,22# 33 # 5 2 A 24# %=- =*)..' 3 A '.... # B # # /,5%*) ,%!22# %(*..-2 '-)..' 3!9,&3 #5' ? 2 3 2 3 !)9.. *-)..' # 2 3 # / 2 3 33 2 3 A '.... , 22# %(*..- *-)..' 3 # 2 #8 B # # /,5%*)*= 3 , 2 3# # 2 :)..' # 3 !*'.-= # 2 3 2 5 6%! %**=...''- # 2 3 , [IT(SS)A NOS.4,5,6,17&18/2014, IT(SS)A NOS.32&35/IN D/2015 & ITA NOS.150 TO 153/IND/2017] [SMT. SHALINI SARDA & SHRI MUKESH SHARDA, BHOPAL] 48 ).9)..3 A :--)==3 3= 2/# ).9)..'3 # '# A -=' 6%!# :).. ' 3 A -='4#' !*'.-= 2 ,%!22# %(*..*@3 5332 / # 5 /#2 3 2 # /' 22 / , 3 3 3B /33 0 # / ' # ' #3 / ' # %( ).'3 D)..*.- ') % , # ' #< %9 ).' 3 )..-.( ' # 3 55 # 37 [IT(SS)A NOS.4,5,6,17&18/2014, IT(SS)A NOS.32&35/IN D/2015 & ITA NOS.150 TO 153/IND/2017] [SMT. SHALINI SARDA & SHRI MUKESH SHARDA, BHOPAL] 49 G 5'8; + 4 $ )+ ?6+, -. $ )+ ?076* -. $ & -,7/ '= 332'5 # 5 5 3 !**(=-* 5 3 !*(:9=)* / 5 ?332 22# 3# 8 22 #-932 32 3 2 ? 3 5 #*= '==32' )=)).. 3!*(:9=)*# -932 '' 55 ' 5 3 /3 B 3 2 5 #/ 3!*-(=-* # 3 !*(:9=)* 5 ' # 3 [IT(SS)A NOS.4,5,6,17&18/2014, IT(SS)A NOS.32&35/IN D/2015 & ITA NOS.150 TO 153/IND/2017] [SMT. SHALINI SARDA & SHRI MUKESH SHARDA, BHOPAL] 50 '* B &!' 5# B C#3 5 B &!# 3 53? #/ ? 5' 25 23 5 / #/ 2/2 3 2# # 5 2 , 5 5 2 / / A 2 5 / , 22# 3 2 /3 5 # C #/ /# /3# 2 3 2 ' / ' / ? 8 5' / / 22 / 3 ' 3 28 # 3#2 2 ' 5 ' / [IT(SS)A NOS.4,5,6,17&18/2014, IT(SS)A NOS.32&35/IN D/2015 & ITA NOS.150 TO 153/IND/2017] [SMT. SHALINI SARDA & SHRI MUKESH SHARDA, BHOPAL] 51 '- B # 3 #/ + #/ #3!)9**..2 )9()..* # 3 3 A2 2 222# ).()..* # 3 3 A 22# 3 # ' 5/ ,22# %)'=3+&6 / , %!? 22# # 2 3 2 3 3 A --... 3 , A / 5 5 3 # 5 2A' 24#%-): )'-)..* # 2 B # 3 # /,5%)*1 )- # 3# 3 22# 3 # <22# %)'=3+&6/ , %!? 22# # 2 # /,5%)(1)9B [IT(SS)A NOS.4,5,6,17&18/2014, IT(SS)A NOS.32&35/IN D/2015 & ITA NOS.150 TO 153/IND/2017] [SMT. SHALINI SARDA & SHRI MUKESH SHARDA, BHOPAL] 52 # 3 #/ ' 3 # # 32B C#3 5 6# B # 3 #/ #3!-.:.*2 )'9)..* +2 3 2 # 5 2A 3 A '.... 3 A 22# ,A # / 22# 3 ' 2 / (9)..* 3# 2 3 / , 22# 3 , 3 3 / , 22# 3 3 2 # 5 22 3 2 # 5 2 28 A B # # /,5%=.+3# 2 3# 23/ 2 3122# 23 28 # [IT(SS)A NOS.4,5,6,17&18/2014, IT(SS)A NOS.32&35/IN D/2015 & ITA NOS.150 TO 153/IND/2017] [SMT. SHALINI SARDA & SHRI MUKESH SHARDA, BHOPAL] 53 3 /2 A 3 2 5 32 B C#3 5 6# B # 3 2 # 3 !.(()(. 2 )))..- # 2 3 3 2 22# 3 24# 3 A )='.((= / 5 2 5 8 3# 3 A 8 # '.)..* # 3A :'9=( 3 3 2 (.)..*2 +&6/ , # 3 2 6%! 2 # )))..- 2 # 5!.((... 2 +&6 / , 3 B C#3 5 6# B # 3 2 #3!==:*.. 2 -=)..-+#/ ( 24# +&6 / , 3 # 2 3 [IT(SS)A NOS.4,5,6,17&18/2014, IT(SS)A NOS.32&35/IN D/2015 & ITA NOS.150 TO 153/IND/2017] [SMT. SHALINI SARDA & SHRI MUKESH SHARDA, BHOPAL] 54 6%!3A (*... ))..- 6%! 2 # -=)..- # 3 !==:*..2 222# 3 -=)..- + 2 # 8 # 232 2 #2 /B B # 3 #/ .=)..-#3!))=.)'=2 # 22# 3 3 3 A *.)9' 3 , A 3 3 # 5 2A # #8 # 23 !))=.)'= B C#3 5 '( @' '#/ # '/ 2 5 #5 3# / B 5' 3 5 32 #2 #2 # 7 [IT(SS)A NOS.4,5,6,17&18/2014, IT(SS)A NOS.32&35/IN D/2015 & ITA NOS.150 TO 153/IND/2017] [SMT. SHALINI SARDA & SHRI MUKESH SHARDA, BHOPAL] 55 [IT(SS)A NOS.4,5,6,17&18/2014, IT(SS)A NOS.32&35/IN D/2015 & ITA NOS.150 TO 153/IND/2017] [SMT. SHALINI SARDA & SHRI MUKESH SHARDA, BHOPAL] 56 [IT(SS)A NOS.4,5,6,17&18/2014, IT(SS)A NOS.32&35/IN D/2015 & ITA NOS.150 TO 153/IND/2017] [SMT. SHALINI SARDA & SHRI MUKESH SHARDA, BHOPAL] 57 [IT(SS)A NOS.4,5,6,17&18/2014, IT(SS)A NOS.32&35/IN D/2015 & ITA NOS.150 TO 153/IND/2017] [SMT. SHALINI SARDA & SHRI MUKESH SHARDA, BHOPAL] 58 [IT(SS)A NOS.4,5,6,17&18/2014, IT(SS)A NOS.32&35/IN D/2015 & ITA NOS.150 TO 153/IND/2017] [SMT. SHALINI SARDA & SHRI MUKESH SHARDA, BHOPAL] 59 [IT(SS)A NOS.4,5,6,17&18/2014, IT(SS)A NOS.32&35/IN D/2015 & ITA NOS.150 TO 153/IND/2017] [SMT. SHALINI SARDA & SHRI MUKESH SHARDA, BHOPAL] 60 [IT(SS)A NOS.4,5,6,17&18/2014, IT(SS)A NOS.32&35/IN D/2015 & ITA NOS.150 TO 153/IND/2017] [SMT. SHALINI SARDA & SHRI MUKESH SHARDA, BHOPAL] 61 [IT(SS)A NOS.4,5,6,17&18/2014, IT(SS)A NOS.32&35/IN D/2015 & ITA NOS.150 TO 153/IND/2017] [SMT. SHALINI SARDA & SHRI MUKESH SHARDA, BHOPAL] 62 [IT(SS)A NOS.4,5,6,17&18/2014, IT(SS)A NOS.32&35/IN D/2015 & ITA NOS.150 TO 153/IND/2017] [SMT. SHALINI SARDA & SHRI MUKESH SHARDA, BHOPAL] 63 [IT(SS)A NOS.4,5,6,17&18/2014, IT(SS)A NOS.32&35/IN D/2015 & ITA NOS.150 TO 153/IND/2017] [SMT. SHALINI SARDA & SHRI MUKESH SHARDA, BHOPAL] 64 [IT(SS)A NOS.4,5,6,17&18/2014, IT(SS)A NOS.32&35/IN D/2015 & ITA NOS.150 TO 153/IND/2017] [SMT. SHALINI SARDA & SHRI MUKESH SHARDA, BHOPAL] 65 [IT(SS)A NOS.4,5,6,17&18/2014, IT(SS)A NOS.32&35/IN D/2015 & ITA NOS.150 TO 153/IND/2017] [SMT. SHALINI SARDA & SHRI MUKESH SHARDA, BHOPAL] 66 [IT(SS)A NOS.4,5,6,17&18/2014, IT(SS)A NOS.32&35/IN D/2015 & ITA NOS.150 TO 153/IND/2017] [SMT. SHALINI SARDA & SHRI MUKESH SHARDA, BHOPAL] 67 [IT(SS)A NOS.4,5,6,17&18/2014, IT(SS)A NOS.32&35/IN D/2015 & ITA NOS.150 TO 153/IND/2017] [SMT. SHALINI SARDA & SHRI MUKESH SHARDA, BHOPAL] 68 [IT(SS)A NOS.4,5,6,17&18/2014, IT(SS)A NOS.32&35/IN D/2015 & ITA NOS.150 TO 153/IND/2017] [SMT. SHALINI SARDA & SHRI MUKESH SHARDA, BHOPAL] 69 [IT(SS)A NOS.4,5,6,17&18/2014, IT(SS)A NOS.32&35/IN D/2015 & ITA NOS.150 TO 153/IND/2017] [SMT. SHALINI SARDA & SHRI MUKESH SHARDA, BHOPAL] 70 [IT(SS)A NOS.4,5,6,17&18/2014, IT(SS)A NOS.32&35/IN D/2015 & ITA NOS.150 TO 153/IND/2017] [SMT. SHALINI SARDA & SHRI MUKESH SHARDA, BHOPAL] 71 [IT(SS)A NOS.4,5,6,17&18/2014, IT(SS)A NOS.32&35/IN D/2015 & ITA NOS.150 TO 153/IND/2017] [SMT. SHALINI SARDA & SHRI MUKESH SHARDA, BHOPAL] 72 [IT(SS)A NOS.4,5,6,17&18/2014, IT(SS)A NOS.32&35/IN D/2015 & ITA NOS.150 TO 153/IND/2017] [SMT. SHALINI SARDA & SHRI MUKESH SHARDA, BHOPAL] 73 [IT(SS)A NOS.4,5,6,17&18/2014, IT(SS)A NOS.32&35/IN D/2015 & ITA NOS.150 TO 153/IND/2017] [SMT. SHALINI SARDA & SHRI MUKESH SHARDA, BHOPAL] 74 [IT(SS)A NOS.4,5,6,17&18/2014, IT(SS)A NOS.32&35/IN D/2015 & ITA NOS.150 TO 153/IND/2017] [SMT. SHALINI SARDA & SHRI MUKESH SHARDA, BHOPAL] 75 '9 /'3 5 32 / /# / ' #/2 5 ' 2 @3 ? 5 # 2# 3# 3 53 2 2 2 # 2 222# +' 3 2 3 #3# 2# 53 2A # 3 3 22# A / #2 ? /# 8 5' /' 2 [IT(SS)A NOS.4,5,6,17&18/2014, IT(SS)A NOS.32&35/IN D/2015 & ITA NOS.150 TO 153/IND/2017] [SMT. SHALINI SARDA & SHRI MUKESH SHARDA, BHOPAL] 76 /B @ 3 3 3 3B / 33 5 # / ' # C2 ': #3 / ' # %9 ).'3 D)..-.( *. %,#< 2 5 %*. *= ).( 3 )..'.*)..-.()..(.91)..9.: 2' * 6 , # %*. ).( 3 D)..'.* 3 55 # 37 [IT(SS)A NOS.4,5,6,17&18/2014, IT(SS)A NOS.32&35/IN D/2015 & ITA NOS.150 TO 153/IND/2017] [SMT. SHALINI SARDA & SHRI MUKESH SHARDA, BHOPAL] 77 *) / 2 5 3 =.).- *= 332'5 # 5 2 3 5 3 !* , # )(232 *' 325' 5 3 5 ? 3 !'., 23# 8 22 2 2 3 / B ? 3 2 5#)(232 ==).* / 5 3!*,55 ' 5 3 /3 B 3 2 5 #/ 2 3 3 [IT(SS)A NOS.4,5,6,17&18/2014, IT(SS)A NOS.32&35/IN D/2015 & ITA NOS.150 TO 153/IND/2017] [SMT. SHALINI SARDA & SHRI MUKESH SHARDA, BHOPAL] 78 ** B # 3 #/ 2 5 4# # 5 )..'.* %' ).' B # 3# #/ #/ 2 ? C#3 5 +#/ 4# # 2 5 2 5 2 5 ?#5 '2 23 3 5 *- ? 2 B &! #/ # 3# / *( @' '#/ # '/ 2 5 #5 3# /@3 /# [IT(SS)A NOS.4,5,6,17&18/2014, IT(SS)A NOS.32&35/IN D/2015 & ITA NOS.150 TO 153/IND/2017] [SMT. SHALINI SARDA & SHRI MUKESH SHARDA, BHOPAL] 79 3B # 33? 4# # 2 53 ' 3 5 32 # 32 2 /, 2 2/ 23 3 2 2/ 2?# 2 4# # 2 5/ / 3 2 #5 3 #5 ? 2 *9 #3 / %*. ).(3 D)..'.* *: %,# %* ).(3 D )..-.( 3 5 5 # 3 7 [IT(SS)A NOS.4,5,6,17&18/2014, IT(SS)A NOS.32&35/IN D/2015 & ITA NOS.150 TO 153/IND/2017] [SMT. SHALINI SARDA & SHRI MUKESH SHARDA, BHOPAL] 80 -. / 2 5 3 =.).- 332' 5 # 5 2 3 5 3!*.... #)(23 2 - 325' 5 ? 3 !*(:9=)* 22# 3 222# 5 # 8 22 #-932 3 /3 B # 8 3!))*-. ? [IT(SS)A NOS.4,5,6,17&18/2014, IT(SS)A NOS.32&35/IN D/2015 & ITA NOS.150 TO 153/IND/2017] [SMT. SHALINI SARDA & SHRI MUKESH SHARDA, BHOPAL] 81 2 5 3!*.... 23 B 2 3 /? -) B # 3 #/ # / C#3 22 5 8 3B # #/ ' ' 5 ? ' 3 !*.... 5 3 !))*-.# /B +#/ /# '3 2 32 / 2 2 3# 5 3 22# 2# 3 -= ? 2 B &! #/ # 3# / [IT(SS)A NOS.4,5,6,17&18/2014, IT(SS)A NOS.32&35/IN D/2015 & ITA NOS.150 TO 153/IND/2017] [SMT. SHALINI SARDA & SHRI MUKESH SHARDA, BHOPAL] 82 -' @' '#/ # '/ 2 5 #5 3# / 4# # 2 5 / # / /# %* ).' 3 )..-.( +' , 5 32 2 2# 2 # 8 3.. H3 8 ' # 3 !*.... # 8 3 !(*(9: 3 0 # 3 -* # 3 %* ).(3 D)..-.( -- %,# %*) ).(3 D )..(.9 3 5 5 # 3 7 [IT(SS)A NOS.4,5,6,17&18/2014, IT(SS)A NOS.32&35/IN D/2015 & ITA NOS.150 TO 153/IND/2017] [SMT. SHALINI SARDA & SHRI MUKESH SHARDA, BHOPAL] 83 -( / 2 5 3 =.).- -9 332'5 # 5 2 3 5 3 !* , # )(232 -: 325' 5 2 3 5 # *= '==32? 3!)'* ..- 55 ' 5 3 /3 B 3 2 5 [IT(SS)A NOS.4,5,6,17&18/2014, IT(SS)A NOS.32&35/IN D/2015 & ITA NOS.150 TO 153/IND/2017] [SMT. SHALINI SARDA & SHRI MUKESH SHARDA, BHOPAL] 84 #/ # 3 !))):*.= 23 ? 3 !* , 3 /3 B ' B 2 3 ' / ?% (. B # 3 #/ / # 3 2 32 5 2' + 2 5 4# # 3 /3 /# %- ).'+#/ # 3 /#B 2 # # 2 5 ' 22 /3 +3# 2 # 3 3 !))):*.= # 3 !)).... #/ 3 / ' #/ [IT(SS)A NOS.4,5,6,17&18/2014, IT(SS)A NOS.32&35/IN D/2015 & ITA NOS.150 TO 153/IND/2017] [SMT. SHALINI SARDA & SHRI MUKESH SHARDA, BHOPAL] 85 #3!)).... 23 #/ 3 2 # 8 + #/ / 3# 53 22# 2# ( $ 2 B &! #/ # 3# / () @' '#/ # '/ 2 5 #5 3 # / @ 3 # 3 2 # / B 4# # 2 5 %- ).' /# 3!)).... 3 / # 3 ' # 3 !))):*.= 2 / # 3 # 2/ # 3!)9*.=@ 3 [IT(SS)A NOS.4,5,6,17&18/2014, IT(SS)A NOS.32&35/IN D/2015 & ITA NOS.150 TO 153/IND/2017] [SMT. SHALINI SARDA & SHRI MUKESH SHARDA, BHOPAL] 86 2 ? #2 8 3 !'9*... 3 !*... # 5 # 3 (= #3 / %*) ).(3 D)..(.9 (' %,# %*= ).(3 D )..9.: 3 5 5 # 3 7 [IT(SS)A NOS.4,5,6,17&18/2014, IT(SS)A NOS.32&35/IN D/2015 & ITA NOS.150 TO 153/IND/2017] [SMT. SHALINI SARDA & SHRI MUKESH SHARDA, BHOPAL] 87 (* 332'5 # 5 2 3 5 3 !)*... # )(232 (- 325' 5 # *= '== 3 2 3 ' )=)). / ? 3!-=9**'= # 23# 8 22 #-9 3 2 3 /3 B #3 # 8 3!).:. 23 ? 2 5 3 !)*... (( B # 3 #/ B C#3 2 3 5 [IT(SS)A NOS.4,5,6,17&18/2014, IT(SS)A NOS.32&35/IN D/2015 & ITA NOS.150 TO 153/IND/2017] [SMT. SHALINI SARDA & SHRI MUKESH SHARDA, BHOPAL] 88 / 2 2 3# 5 3 22# 2# 3 2 (9 B &! #/ # 3# / (: @' '#/ # '/ 2 5 #5 3# / #/ 332 3 /3 /# 5 4# # +' 2 #2/ 3 @ 3 3 3 53B 0 # / C2 3 9. #3 / %*= ).(3 D)..9.: 9 %,#2 #, %=) ).* 1 %=* ).* 5 )..9.: 1 )..:. 2 3 )..9.: [IT(SS)A NOS.4,5,6,17&18/2014, IT(SS)A NOS.32&35/IN D/2015 & ITA NOS.150 TO 153/IND/2017] [SMT. SHALINI SARDA & SHRI MUKESH SHARDA, BHOPAL] 89 )..:. ' #3 6 , # < %=) ).* 5 )..9.: 3 55 # 37 [IT(SS)A NOS.4,5,6,17&18/2014, IT(SS)A NOS.32&35/IN D/2015 & ITA NOS.150 TO 153/IND/2017] [SMT. SHALINI SARDA & SHRI MUKESH SHARDA, BHOPAL] 90 9) 0 # %3<5 2 3 5 3!).,/ 5# 2 222# 9= B # 3 #/ # / 3 2 32 ' 5 5 3 5 5 2 ' +/ , 5A 5 5# 8 A 3 5 # 3 2 # 23 22## # 3 ' 5 A + 3# #/ # 3 !). , 2 2 22# '-)..( / / 5&B' #/ # 3!).,2 222# / , 5 5 6%!3A -*..2 5 E , , B B # [IT(SS)A NOS.4,5,6,17&18/2014, IT(SS)A NOS.32&35/IN D/2015 & ITA NOS.150 TO 153/IND/2017] [SMT. SHALINI SARDA & SHRI MUKESH SHARDA, BHOPAL] 91 3# #/ /3 B 2 /3 B 6%!3A -*..#3 ' 5 22## 3' 5B # 3 #/ B 5 5 ' 5 3 5 / 3 8 # 23A =*.... # #/ 8 # 53 2 9' B &! #/ B 5' 25 2 3 5 # 2 3 A =*....2# /8 9* C B # 3 #/ A 2::=+#/ 3 3 28 # 3 AC [IT(SS)A NOS.4,5,6,17&18/2014, IT(SS)A NOS.32&35/IN D/2015 & ITA NOS.150 TO 153/IND/2017] [SMT. SHALINI SARDA & SHRI MUKESH SHARDA, BHOPAL] 92 3 2::'+#/ #3 ' 5 6%! 3 A =*.... B # #/ 6%!3A =*.... 3A )*... =-)..(3 3 9- @ ' ' #/ 2 3 2 A # / ' #/ 5 3 2 ' 5 3# ' 2 # 3 38 # 2@3 B 2 #// ' 5# 7 $ )*!!!!!!-. # @' < ' A $ 52)4, !!!2+*?+ ! +,!!!!+*!* #+6,*!!? # *:?*!!? '$ B#< # # # ' ' # ' # 6+6*!!7 # $ B# )*! !!!!!-. CAD1$ # [IT(SS)A NOS.4,5,6,17&18/2014, IT(SS)A NOS.32&35/IN D/2015 & ITA NOS.150 TO 153/IND/2017] [SMT. SHALINI SARDA & SHRI MUKESH SHARDA, BHOPAL] 93 )* ?:!!!-. ++ **!!7 52) 2+*?+ !+,!!!!+*!* 4 , !!! ' $ )*!!!!!!-. ' &)*!!!!!!-./ 9( 2 3 # ' 52 3 2 5#/ ' 2#55 53# 5 3 3# #/ 2# / 2 2 22# 2 2/ 2/# # 3!).,2 222# /, 5 5 6%!3 A -...B 33 '3 ? 5 # #2 2 3 !)*('... ))..9 +' # 5 32 2 3 !) . ,#3 / 5 6%!3A -*...# /' [IT(SS)A NOS.4,5,6,17&18/2014, IT(SS)A NOS.32&35/IN D/2015 & ITA NOS.150 TO 153/IND/2017] [SMT. SHALINI SARDA & SHRI MUKESH SHARDA, BHOPAL] 94 5 # # 236%! 8 C # # 23 2 3!)., 8 3 #3 # 3 E , , 3# ' 2 3 3/ , 2 3 3 / , ? B ' 3 3 / , 3 ' ? 4# 3 / , 2 32# 3 % ' 5 / ? #55 5 2 #3 # A 32 2 2# 2 3'? #5 ' 4# /# 8 33 / / 2 3#2 /# 2 3 /B 2 [IT(SS)A NOS.4,5,6,17&18/2014, IT(SS)A NOS.32&35/IN D/2015 & ITA NOS.150 TO 153/IND/2017] [SMT. SHALINI SARDA & SHRI MUKESH SHARDA, BHOPAL] 95 /# 3 ? 2 0 # 3< 99 0 # %)3<5 # 5 3!*=9-'*B # 3 #/ #/ B # #/ # 2 3 2 / 2 3 2, 3 2 3 # / A22# # 3 # /, 5 %(= 1 (' A =-=* 3 8/ ,22 !=:* # 3 # 5.' 3 #/ !*=9-'* A 9-=- 2 8 / , %! 22# -))..92 3 3# 2 ' 3 2'/&.''6!.9...=* [IT(SS)A NOS.4,5,6,17&18/2014, IT(SS)A NOS.32&35/IN D/2015 & ITA NOS.150 TO 153/IND/2017] [SMT. SHALINI SARDA & SHRI MUKESH SHARDA, BHOPAL] 96 -))..9 2 %! 22# %.''....==-:9(B # #/ / # # 5 # # 23 ' 2, 3 2 3 A 8 3 2 32, B # #/ 2 # 2 5 # /#5 ' 9: ? 2 B &! #/ # 3? :. @' '#/ # '/ 2 B 5 # # 23 ' 2, 3 2 3 5 2# 3 ' 3# @3 ? B 4# 3 [IT(SS)A NOS.4,5,6,17&18/2014, IT(SS)A NOS.32&35/IN D/2015 & ITA NOS.150 TO 153/IND/2017] [SMT. SHALINI SARDA & SHRI MUKESH SHARDA, BHOPAL] 97 2 3 5 5# 232,/ #/ 3 2 32 3 8 , 2 5 #/ 2 3 #33 5 2 322# 3 *.:=*(-.*2 2 5%(=1(' ' C 3 3 % ' 2/ / #5/ 3# 23 2 5 3 22 / /3 # 3 3 2/32 -9 3 2 2 /2 *32+ 2 2 2 3 @ ' 5' # #53#2 3 53# / #/ 3 # 5 32 [IT(SS)A NOS.4,5,6,17&18/2014, IT(SS)A NOS.32&35/IN D/2015 & ITA NOS.150 TO 153/IND/2017] [SMT. SHALINI SARDA & SHRI MUKESH SHARDA, BHOPAL] 98 2#3 2 3 3 2 3 #3 # 2 A # 5 # 23 ' / 2 3 #3' 53 2 A # 2 ' #5 '8 # 23 ' 3 2 3%33 /3# ' 2 # 23 ' # / #5 2 #55 5# 23 ' 5 3 2 2, 3 4# / # /@ 3 # 33?2 3 2 3 3 ' / 2 [IT(SS)A NOS.4,5,6,17&18/2014, IT(SS)A NOS.32&35/IN D/2015 & ITA NOS.150 TO 153/IND/2017] [SMT. SHALINI SARDA & SHRI MUKESH SHARDA, BHOPAL] 99 #3 5 # 3 3 2# : 0 # %=5 2 3 5 3 !-:.( B # 3 ' 5# # /3 232 # 3 ' 5 2 2 5 ' 2 '/ 2 3# 5 3 # 2 3 28 / 5%! 5 #332 A2/3 5 3 A ##3 23 2 / 2 8/ :) B &! #/ # 3# / := @' '#/ # '/ 2 5 #5 [IT(SS)A NOS.4,5,6,17&18/2014, IT(SS)A NOS.32&35/IN D/2015 & ITA NOS.150 TO 153/IND/2017] [SMT. SHALINI SARDA & SHRI MUKESH SHARDA, BHOPAL] 100 3# /B 2 # // ' 5# 7 ' 4 + ,,*? # & <' +:**!!7( ),+0!?-. $$$ ( #4+ ,,*?# ' ),+0!?-. # $ % & ),+0!?-. & :' @ 3 B 2 3 5 # ' 2 #2 +' 2 2 32 3 / , #55 5# 3 / ,# ? / #5 ' ' 2 0 # 3 < ? 2 :* #3 / %=) ).*3 D)..9.: 3 2# [IT(SS)A NOS.4,5,6,17&18/2014, IT(SS)A NOS.32&35/IN D/2015 & ITA NOS.150 TO 153/IND/2017] [SMT. SHALINI SARDA & SHRI MUKESH SHARDA, BHOPAL] 101 :- %,# ' #< %=* ).* ' # 3 5 5 # 37 5'8; + 4 $)? !!!!!-. -+6*8:;' B#.. # * 4 $)*++66,: -. & -,7 ' :( 62 5' 5 3 5 #*= '==3 2 ' )=)).? 3 !)==-'* # 8 2 2 !(* , 22# 3 / # 2 3# /3 B 3 2 5 2 3!)==-'* /? 22# 3# 8 2 2 [IT(SS)A NOS.4,5,6,17&18/2014, IT(SS)A NOS.32&35/IN D/2015 & ITA NOS.150 TO 153/IND/2017] [SMT. SHALINI SARDA & SHRI MUKESH SHARDA, BHOPAL] 102 22# 3B 3# # 3!(*, /3 3 # / 3 55 ' 5 ' # /3 /# :9 0 # % 3 ' #< 5 3 3!(*, /? 22# 3 2 2 # =)' 3 2 B &!' 5# ? C#3 5 ? 25 2 // 3 :: $ 2 B # > ' # 3B #/ /# 2 3 # /3 5C# 5 3 + I/ C# 2 +5 # B # #/ B 3 [IT(SS)A NOS.4,5,6,17&18/2014, IT(SS)A NOS.32&35/IN D/2015 & ITA NOS.150 TO 153/IND/2017] [SMT. SHALINI SARDA & SHRI MUKESH SHARDA, BHOPAL] 103 3 3 3 2 /3# 3 53B .. B &! #/ # 3# / . @' '#/ # '/ 2 5 #5 3# / B // ' 5# 7 [IT(SS)A NOS.4,5,6,17&18/2014, IT(SS)A NOS.32&35/IN D/2015 & ITA NOS.150 TO 153/IND/2017] [SMT. SHALINI SARDA & SHRI MUKESH SHARDA, BHOPAL] 104 [IT(SS)A NOS.4,5,6,17&18/2014, IT(SS)A NOS.32&35/IN D/2015 & ITA NOS.150 TO 153/IND/2017] [SMT. SHALINI SARDA & SHRI MUKESH SHARDA, BHOPAL] 105 [IT(SS)A NOS.4,5,6,17&18/2014, IT(SS)A NOS.32&35/IN D/2015 & ITA NOS.150 TO 153/IND/2017] [SMT. SHALINI SARDA & SHRI MUKESH SHARDA, BHOPAL] 106 [IT(SS)A NOS.4,5,6,17&18/2014, IT(SS)A NOS.32&35/IN D/2015 & ITA NOS.150 TO 153/IND/2017] [SMT. SHALINI SARDA & SHRI MUKESH SHARDA, BHOPAL] 107 [IT(SS)A NOS.4,5,6,17&18/2014, IT(SS)A NOS.32&35/IN D/2015 & ITA NOS.150 TO 153/IND/2017] [SMT. SHALINI SARDA & SHRI MUKESH SHARDA, BHOPAL] 108 [IT(SS)A NOS.4,5,6,17&18/2014, IT(SS)A NOS.32&35/IN D/2015 & ITA NOS.150 TO 153/IND/2017] [SMT. SHALINI SARDA & SHRI MUKESH SHARDA, BHOPAL] 109 [IT(SS)A NOS.4,5,6,17&18/2014, IT(SS)A NOS.32&35/IN D/2015 & ITA NOS.150 TO 153/IND/2017] [SMT. SHALINI SARDA & SHRI MUKESH SHARDA, BHOPAL] 110 [IT(SS)A NOS.4,5,6,17&18/2014, IT(SS)A NOS.32&35/IN D/2015 & ITA NOS.150 TO 153/IND/2017] [SMT. SHALINI SARDA & SHRI MUKESH SHARDA, BHOPAL] 111 [IT(SS)A NOS.4,5,6,17&18/2014, IT(SS)A NOS.32&35/IN D/2015 & ITA NOS.150 TO 153/IND/2017] [SMT. SHALINI SARDA & SHRI MUKESH SHARDA, BHOPAL] 112 [IT(SS)A NOS.4,5,6,17&18/2014, IT(SS)A NOS.32&35/IN D/2015 & ITA NOS.150 TO 153/IND/2017] [SMT. SHALINI SARDA & SHRI MUKESH SHARDA, BHOPAL] 113 .) # 5 32 # / 3 3 ' # / #5 #55 # # / ,#2 / 23#2 # /3 2 /# /# 23 # %*)' ).= 3 3 5 ' # 2 2 # =)' 3 2 / ' '#/# 3 2 /# /3 / 2 / 52 3 32 / 2 /3 3 [IT(SS)A NOS.4,5,6,17&18/2014, IT(SS)A NOS.32&35/IN D/2015 & ITA NOS.150 TO 153/IND/2017] [SMT. SHALINI SARDA & SHRI MUKESH SHARDA, BHOPAL] 114 # / 5 5 2 2 / ' ' 2 3 3 3B / 33 5 # 3 ' #< C2 .= 0 # %) 5 3 3 !)==-'- .' B &! #/ B C#3 5 B &!#/ ?5' 3 53 3# ' 2 5 3 2 , 536%! .* $ 2 B # 3 #/ #/ B # 3 # 3 B #/ 3 53B [IT(SS)A NOS.4,5,6,17&18/2014, IT(SS)A NOS.32&35/IN D/2015 & ITA NOS.150 TO 153/IND/2017] [SMT. SHALINI SARDA & SHRI MUKESH SHARDA, BHOPAL] 115 / # # # 32 ? / #5 2 #55 5 5 3 ' # 23, 5 3 6%! #8 6 # # #/ )':).: 5 2 #/ 8 ' 6%!5' .- @' '#/ # '/ 2 5 #5 3# /@3 B 5' 3 5 322 #2 # 7 [IT(SS)A NOS.4,5,6,17&18/2014, IT(SS)A NOS.32&35/IN D/2015 & ITA NOS.150 TO 153/IND/2017] [SMT. SHALINI SARDA & SHRI MUKESH SHARDA, BHOPAL] 116 [IT(SS)A NOS.4,5,6,17&18/2014, IT(SS)A NOS.32&35/IN D/2015 & ITA NOS.150 TO 153/IND/2017] [SMT. SHALINI SARDA & SHRI MUKESH SHARDA, BHOPAL] 117 [IT(SS)A NOS.4,5,6,17&18/2014, IT(SS)A NOS.32&35/IN D/2015 & ITA NOS.150 TO 153/IND/2017] [SMT. SHALINI SARDA & SHRI MUKESH SHARDA, BHOPAL] 118 [IT(SS)A NOS.4,5,6,17&18/2014, IT(SS)A NOS.32&35/IN D/2015 & ITA NOS.150 TO 153/IND/2017] [SMT. SHALINI SARDA & SHRI MUKESH SHARDA, BHOPAL] 119 [IT(SS)A NOS.4,5,6,17&18/2014, IT(SS)A NOS.32&35/IN D/2015 & ITA NOS.150 TO 153/IND/2017] [SMT. SHALINI SARDA & SHRI MUKESH SHARDA, BHOPAL] 120 [IT(SS)A NOS.4,5,6,17&18/2014, IT(SS)A NOS.32&35/IN D/2015 & ITA NOS.150 TO 153/IND/2017] [SMT. SHALINI SARDA & SHRI MUKESH SHARDA, BHOPAL] 121 [IT(SS)A NOS.4,5,6,17&18/2014, IT(SS)A NOS.32&35/IN D/2015 & ITA NOS.150 TO 153/IND/2017] [SMT. SHALINI SARDA & SHRI MUKESH SHARDA, BHOPAL] 122 [IT(SS)A NOS.4,5,6,17&18/2014, IT(SS)A NOS.32&35/IN D/2015 & ITA NOS.150 TO 153/IND/2017] [SMT. SHALINI SARDA & SHRI MUKESH SHARDA, BHOPAL] 123 .( 6 3 53B 2 / # 32 ' 2# / ? / #5 /# 5 3 5 3 B ' 8# / 2 3 22# A ' , 53 6%!# 36%! 53 2A A # # 32 2 2# 2 3 3 53 B /33 5 # / ' # C2 .9 #3 / ' # %=* ).*3 D)..:. [IT(SS)A NOS.4,5,6,17&18/2014, IT(SS)A NOS.32&35/IN D/2015 & ITA NOS.150 TO 153/IND/2017] [SMT. SHALINI SARDA & SHRI MUKESH SHARDA, BHOPAL] 124 .: #3 / 2 3 %' ).'3 D)..'.* 3 2 # %* ).' 3 D )..-.( %- ).'3 D)..(.9 3 / ' # %( 1 9 ).' 3 D )..*.-1)..-.( 3 / 23 %*. ).(3 D)..'.* %*1*) ).(3 D)..-.(1)..( .9 %*= ).( 6# 3 / 23 #, %=) ).* 3 D )..9.: 3 2# [IT(SS)A NOS.4,5,6,17&18/2014, IT(SS)A NOS.32&35/IN D/2015 & ITA NOS.150 TO 153/IND/2017] [SMT. SHALINI SARDA & SHRI MUKESH SHARDA, BHOPAL] 125 3 / ' # %=* ).* 3 D)..:. ORDER WAS PRONOUNCED IN THE OPEN COURT ON 18. 12.2019. SD/- SD/- %+?!& EAB+! ?A% % ! JA&B! K & 79)).: EF-G 7?$ &!0# 3 3( %43)() !)%
Other Referred Cases
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Laws Referred To
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1:1 Consultation on Business Development
₹1
Tax Holiday Secrets for Startups
₹0
1:1 Consultation on Legal Requirements
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Memorandum of Understanding - Relevant for Revenue Sharing between Companies
Mehul₹500
Memorandum Amendment Resolution
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