The Deputy Commissioner of Income Tax, Central Circle-1, Baroda V. Smt. Swati M. Kankaria, Vadodara

ITSSA 427/AHD/2017

• Counselvise Citation: [2018] 122 COUNSELVISE.COM (IT) 3819 (ITAT-AHMEDABAD)
• Duration Of Justice: 7 month(s) 21 day(s)
• Appeal Type: Income Tax (Search & Seizure) Appeal
• Pronouncement Date: 27-07-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2011-2012
• Appeal Filed On: 06-12-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Tax effect
• Section: 32; 147

Judgement Text

BUNCH OF 231 APPEALS & 11 COS INVOLVING TAX EFFECT OF, OR BELOW, RS 20 LAKHS PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD LTE-A BENCH, AHMEDABAD [CORAM: PRAMOD KUMAR AM AND MADHUMITA ROY JM] IT(SS)A NO.: 427/AHD/2017 ASSESSMENT YEAR: 2011-12 & OTHER 230 APPEALS AND RELATED 11 COS AS PER ANNEXUR E-1 ATTACHED DY. COMMISSIONER OF INCOME-TAX ...... .....................APPELLANT CENTRAL CIRCLE-1, BARODA AND OTHERS - AS PER COLUMN NO. 4 OF ANNEXURE-1 ATTA CHED VS. SWATI M KANKARIA ........RESPON DENT NO. 55, CHANDRAWALI SOCIETY, WATER TANK ROAD, KARELIBAUG, VADODARA 390018 AND OTHERS - AS PER COLUMN NO.5 OF ANNEXURE-1 ATTAC HED APPEARANCES BY: APPELLANT BY SK DEV RESPONDENTS BY AS PER ANNEXURE-1, COLUMN NO.7. DATES OF CONCLUDING THE HEARING : JULY 25, 2018 DATE OF PRONOUNCING THE ORDER : JULY 27, 2018 O R D E R PER BENCH: 1. VIDE CBDT CIRCULAR DATED 11 TH JULY 2018, THE INCOME TAX DEPARTMENT HAS ANNOUNCED ITS POLICY DECISION NOT TO FILE, OR PRESS, THE APPE ALS, BEFORE THIS TRIBUNAL, AGAINST THE APPELLATE ORDERS FAVOURABLE TO THE ASSESSEE IN THE CASES IN W HICH OVERALL TAX EFFECT, INCLUDING SURCHARGE BUT EXCLUDING INTEREST, IS RS 20,00,000 OR LESS. TH IS MONETARY LIMIT, WHICH WAS RS 3,00,000 TILL 10 TH JULY 2014, HAS BEEN IN EFFECT ENHANCED BY ALMOST 7 00% IN THE LAST FOUR YEARS, AND THE RELIEF IS RETROSPECTIVE IN NATURE INASMUCH AS IT NO T ONLY APPLIES TO FUTURE APPEALS BUT ALSO TO BE PENDING APPEALS. 2. IN ORDER TO GIVE EFFECT TO THESE TAXPAYER FRIEND LY MEASURES, AND TO THUS REMOVE THE AGONY OF UNCERTAINTY TO THE TAXPAYERS WHO HAVE BEEN SUCCESSFUL BEFORE THE LOWER APPELLATE AUTHORITIES, WE HAVE PHYSICALLY IDENTIFIED 697 SUCH CASES AND COPY OF THIS LIST WAS FURNISHED WELL IN ADVANCE TO THE INCOME TAX DEPARTMENT AS ALS O THE ITAT BAR ASSOCIATION AND HAVE ALSO BEEN PLACED ON THE NOTICE-BOARD. OUT OF THES E 697 APPEALS, THE APPEALS LISTED AT ITEMS NOS. 1 TO 242, AS PER ANNEXUE-1, WERE HEARD BY THIS BENCH AND ARE BEING DISPOSED OF BY THIS CONSOLIDATED ORDER. BUNCH OF 231 APPEALS & 11 COS INVOLVING TAX EFFECT OF, OR BELOW, RS 20 LAKHS PAGE 2 OF 2 3. LEARNED DEPARTMENTAL REPRESENTATIVE STATES THE LIBERTY MAY KINDLY BE GIVEN TO POINT OUT, UPON NECESSARY FURTHER VERIFICATIONS, AND TO S EEK RECALL THE DISMISSAL OF APPEALS AND RESTORATION OF THE APPEALS IN THE CASES (I) IN WHIC H IT CAN BE DEMONSTRATED THAT THE APPEALS ARE COVERED BY THE EXCEPTIONS (II) WHICH ARE INADVERTEN TLY INCLUDED IN THIS BUNCH OF APPEALS, WHEREIN THE TAX EFFECT, IN TERMS OF THE CBDT CIRCUL AR (SUPRA), EXCEEDS RS 20,00,000. NONE OPPOSES THIS PRAYER; WE ACCEPT THE SAME. WE MAKE IT CLEAR THAT THE APPELLANTS SHALL BE AT LIBERTY TO POINT OUT THE CASES WHICH ARE WRONGLY IN CLUDED IN THE APPEALS SO SUMMARILY DISMISSED, EITHER OWING TO WRONG COMPUTATION OF TAX EFFECT OR OWNING TO SUCH CASES BEING COVERED BY THE PERMISSIBLE EXCEPTIONS- OR FOR ANY O THER REASON, AND WE WILL TAKE APPROPRIATE REMEDIAL STEPS IN THIS REGARD. 4. IN THE LIGHT OF THE ABOVE DISCUSSIONS, AND IN TH E LIGHT OF THE CBDT CIRCULAR DATED 11 TH JULY 2018, THESE APPEALS, INVOLVING TAX EFFECT OF O R LESS THAN RS 20 LAKHS, ARE DISMISSED AS WITHDRAWN. AS THE APPEALS FILED BY THE REVENUE ARE FOUND TO BE NON-MAINTAINABLE AND AS THE RELATED 11 CROSS-OBJECTIONS OF THE ASSESSEE ARISE O NLY AS A RESULT OF THOSE APPEALS AND MERELY SUPPORT THE ORDER OF THE CIT(A), THE CROSS OBJECTIO NS FILED BY THE ASSESSEE ARE ALSO DISMISSED AS INFRUCTUOUS. 5. WITH THE ABOVE OBSERVATIONS, THE APPEALS AND CRO SS OBJECTIONS ARE DISMISSED. PRONOUNCED IN THE OPEN COURT TODAY ON THE 27 TH DAY OF JULY, 2018. SD/- SD/- MADHUMITA ROY PRAMOD KUMAR (JUDICIAL MEMBER) (ACCOUNTANT MEMBER) DATED: 27 TH OF JULY, 2018. COPIES TO: (1) THE APPELLANT (2) THE RESPONDE NT (3) COMMISSIONER (4) CIT(A) (5) DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE BY ORDER TRUE COPY ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCHES, AHMEDABAD SD/- MADHUMITA ROY (JUDICIAL MEMBER) PAGE 1 OF 9 TAX EFFECT <20 LACS SD/- PRAMOD KUMAR (ACCOUNTANT MEMBER) SN ITA NO. ASSTT. YEAR NAME OF APPELLANT NAME OF RESPONDENT PAN NAME OF AR- (SHRI/KUM/SMT) 1 2 3 4 5 6 7 1 ITSSA NO.427/AHD/2017 2011-12 DCIT, CENTRAL CIRCLE-1, BARODA SMT. SWATI M KANKARIA ADPPK 6566 M 2 ITSSA NO.426/AHD/2017 2012-13 DCIT, CENTRAL CIRCLE-1, BARODA SHRI OMPRAKASH K BENGANI AAAPB 5860 E 3 ITA NO. 1176/AHD/2018 2014-15 DCIT, CENTRAL CIRCLE-1(1), AHMEDABAD SHRI DAHYABHAI I THAKKAR ABIPT 1432 G 4 ITA NO. 1574/AHD/2018 2015-16 DCIT, CIRCLE 1(1)(1), AHMEDABAD ADANI PROPERTIES PVT LTD AABCA 3182 H 5 ITA NO. 1572/AHD/2018 2010-11 DCIT, CIRCLE 1(1)(1), AHMEDABAD ABEER TEXTILES PVT LTD AAACH 1065 R 6 ITA NO.1575/AHD/2018 2014-15 JT. CIT(OSD), CENTRAL CIRCLE-2(1), ABAD SHRI VADILAL K MEHTA AFHPM 8142 B 7 ITA NO. 1599/AHD/2018 2012-13 ITO, WARD-3(1)(2), AHMEDABAD M/S. PACIFICA ASSET MGMT COMPANY AADCP 8481 A ASEEM L THAKKAR 8 ITA NO. 1250/AHD/2018 1982-83 ACIT, CIRCLE-5(2), AHMEDABAD S K PATEL FAMILY TRUST AABTS 9382 E 9 ITA NO. 1198/AHD/2018 1997-98 DCIT, CIRCLE 1(1)(1), AHMEDABAD APPLITECH SOLUTIONS LTD AABCA 8332 P ANIL KSHATRIYA 10 ITA NO. 1199/AHD/2018 1998-99 DCIT, CIRCLE 1(1)(1), AHMEDABAD APPLITECH SOLUTIONS LTD AABCA 8332 P ANIL KSHATRIYA 11 ITA NO. 2821/AHD/2017 2014-15 ACIT, CIRCLE 2(1)(2), AHMEDABAD MCFILLS ENTERPRISES PVT LTD AADCM 5954 B TUSHAR HEMANI 12 ITA NO.2810/AHD/2017 2013-14 DCIT (INT. TAXN), VADODARA SHRI SANGRAM JAGDISH PATEL ACXPP 6793 J 13 ITA NO. 2811/AHD/2017 2013-14 DCIT (INT. TAXN), VADODARA SHRI SANJIT JAGDISH PATEL AVIPP 1812 C 14 ITA NO. 2852/AHD/2017 2014-15 DCIT, PATAN CIRCLE, PATAN THE SARDARGUNJ MERCANTILE CO OP BANK LTD AAAAT 3010 C 15 ITA NO. 2773/AHD/2017 2013-14 DCIT, ANAND CIRCLE, ANAND M/S. EMTICI ENGINEERING LTD AAACE 4642 F MEHUL K PATEL 16 ITA NO. 2769/AHD/2017 2014-15 DCIT, SABARKANTHA CIRCLE, HIMATNAGAR SHRI HEMANGBHAI KANTILAL PATEL AIBPP 4558 M 17 ITA NO. 2699/AHD/2017 2016-17 ITO (INT. TAXN), AHMEDABAD ADANI POWER MAHARASHTRA LTD AAGCA 4102 J 18 ITA NO.2964/AHD/2017 2014-15 DCIT, CIRCLE-4(1)(1), AHMEDABAD SHALBY LIMITED AAICS 5593 B 19 ITA NO. 2963/AHD/2017 2013-14 DCIT, CIRCLE-4(1)(1), AHMEDABAD SHALBY LIMITED AAICS 5593 B 20 ITA NO. 2701/AHD/2017 2016-17 ITO (INT. TAXN), AHMEDABAD M/S. ADANI POWER RAJASTHAN LTD AAGCA 9379 P 21 ITA NO. 2685/AHD/2017 2013-14 DCIT, CIRCLE-4(1)(1), AHMEDABAD SN INFRASPACE PVT LTD AACCR 7101 A DHIREN SHAH 22 ITA NO. 2719/AHD/2017 2014-15 DCIT (EXEMPTIONS), CIRCLE-2, ABAD RF GANDHI AAROGYA KELVANI TRUST AAATR 2280 B 23 ITA NO. 2955/AHD/2017 2014-15 DCIT, SABARKANTHA CIRCLE, HIMATNAGAR SHRI BHAVESHKUMAR RAMANLAL PATEL AMLPP 8690 G 24 ITA NO. 2770/AHD/2017 2012-13 ITO, SABARKANTHA, WARD-2, HIMATNAGAR THE IDAR JADAR PRIMARY TEACHER SAHKARI SHARAFI MANDALI LIMITED AAAJT 1979 R 25 ITA NO. 2238/AHD/2017 2014-15 DCIT, GANDHINAGAR CIRCLE, GANDHINAGAR M/S. PSY PROPERTIES AANFP 0982 H 26 ITA NO. 2233/AHD/2017 2010-11 ACIT, CIRCLE 3(3), AHMEDABAD SMT. SAVITRIDEVI O JAIN AAKPJ 8758 N ASEEM L THAKKAR 27 ITA NO. 2235/AHD/2017 2010-11 ITO, WARD-3(3)(5), AHMEDABAD SMT. SHARDABEN VIJAYKUMAR JAIN AAKPJ 8759 P ASEEM L THAKKAR 28 ITA NO. 2292/AHD/2017 2009-10 ITO, WARD-3(3)(3), AHMEDABAD SMT. MINAKSHI JAYANTILAL SHAH AGSPS 6103 N 29 ITA NO. 2273/AHD/2017 2013-14 DCIT, MEHSANA CIRCLE, MEHSANA APOLLO TECHNO EQUIPMENTS LTD AAACR 5677 H 30 ITA NO. 599/AHD/2017 2012-13 DCIT, CIRCLE-1(1)(1), VADODARA M/S. DIAMINES & CHEMICALS LTD AAACD 5356 R IN THE INCOME TAX APPELLATE TRIBUNAL, AHMEDABAD BENCHES, AHMEDABAD ANNEXURE-1 SD/- MADHUMITA ROY (JUDICIAL MEMBER) PAGE 2 OF 9 TAX EFFECT <20 LACS SD/- PRAMOD KUMAR (ACCOUNTANT MEMBER) SN ITA NO. ASSTT. YEAR NAME OF APPELLANT NAME OF RESPONDENT PAN NAME OF AR- (SHRI/KUM/SMT) 1 2 3 4 5 6 7 IN THE INCOME TAX APPELLATE TRIBUNAL, AHMEDABAD BENCHES, AHMEDABAD ANNEXURE-1 31 3490/AHD/2016 2013-14 DCIT, CIR-4(1)(1), AHD STERLING ABRASIVE LTD, AHD. AACCS1266P SN SOPARKAR 32 1518/AHD82016 2012-13 DCIT, CIR-1(1)(1), AHD AHK DEVELOPES PVT. LTD. AAHCA8282C SN SOPARKAR 33 IT(SS)A 9/AHD/2017 2010-11 ACIT, CIR-2(3), AHD M/S. SAMOR PROPERTIES PVT. LTD. AHD AAMMCS5349D 34 1312/AHD/2016 2008-09 DCIT, CIR-1(1), VADODARA BUNDY INDIA LTD. BARODA AAACB3039M SN SOPARKAR 35 1737/AHD/2016 2012-13 DCIT, CIR-4(2), AHD KARSANBHAI KANJIBHAI RAGHVANI, AHD AAKPR1351D 36 569/AHD/2016 2006-07 DCIT, CIR-2(2), AHD RAJRAMAN TRANSPORT PVT. LTD. AHD ABTFS6275P TUSHAR HEMANI 37 2821/AHD/2016 2008-09 ITO, WD-2, PALANPUR NITIN RAKIKLAL SANGHAVI, DEESA AMJPS3742E 38 1244/AHD/2013 2007-08 ACIT, CIR-5, AHD RAJPTH CLUB LTD. , AHD AAACR7379A 39 IT(SS)A 297/AHD/2016 2009-10 ACIT, CIR-1(2), AHD AMRUTLAL SHIVRAM PATEL, KALOL ABIPP8846L 40 474/AHD/2017 2013-14 DCIT, CIR-1(2), VADODARA JYOTSNABEN J PATEL, VADODARA AOEPP0442B TUSHAR HEMANI 41 475/AHD/2017 2012-13 DCIT, CIR-1(2), VADODARA JYOTSNABEN J PATEL, VADODARA AOEPP0442B TUSHAR HEMANI 42 3232/AHD/2015 2006-07 DCIT, CIR-4, AHD GRACE CASTING PVT. LTD., AHD AAACG5597K HITESH P SHAH 43 2474/AHD/2016 2010-11 DCIT, CIR-3(1)(2), AHD RATANDEEP METAL & TUBES PVT. LTD. AHD AACCR1616C 44 82/AHD/2016 2012-13 ITO, WD-8(4), AHD NARESH V. CHANGRANI, AHD AAQPC9595A 45 2476/AHD/2016 2012-13 DCIT, CIR-3(1)(2), AHD SHRI ARVIND NAGARMAL BIRLA, AHD AEHPB8061M SN DIVATIA 46 2020/AHD/2016 2013-14 ITO, WD-1(1)(1), AHD AAGAN INDRA BUILD PVT. LTD. AHD AAICA8530G 47 64/AHD/2017 2013-14 DCIT, CIR-2(1)(2), BARODA MATRIX COSMEC PVT. LTD., VADODARA AABCM5892Q SN SOPARKAR 48 2063/AHD/2016 2012-13 ACIT, CIR-1(2), BARODA E-CLIPSE PVT. LTD. BARODA AAGCS7973R 49 235/AHD/2014 2007-08 ACIT(OSD), CIR-9, AHD N.G. PATEL & ASSOCIATES, AHD AACFN5395B MEHUL K PATEL 50 1117/AHD/2016 2012-13 ITO, WD-3(2)(2), AHD HASUMATIBEN KAUSHIKKUMAR PATEL, AHD ACSPP9530E 51 CO NO. 75/AHD/2016 (IN ITA 1117/AHD/2016) 2012-13 ITO, WD-3(2)(2), AHD HASUMATIBEN KAUSHIKKUMAR PATEL, AHD ACSPP9530E 52 2319/AHD/2015 2005-06 ITO, SK WD-3, SABARKANTHA GIRISH KR. A. BHANDARI, SABARKANTHA AEPPB6564F ANIL KSHATRIYA 53 CO NO. 180/AHD/2015 (IN ITA 2319/AHD/2015) 2015-06 ITO, SK WD-3, SABARKANTHA GIRISH KR. A. BHANDARI, SABARKANTHA AEPPB6564F ANIL KSHATRIYA 54 IT(SS)A 390/AHD/2013 2008-09 ACIT, CIR-1(1), AHD SADBHAV ENGINEERING LTD. AHD AADCS0852Q TUSHAR HEMANI 55 2468/AHD/2016 2007-08 ITO, WD-2(2)(3), AHD MUKESH R. PATEL, AHD AKEPP4139R ABHIMANYU BHATI 56 CO NO. 213/AHD/2016 (IN ITA 2468/AHD/2016) 2007-08 ITO, WD-2(2)(3), AHD MUKESH R. PATEL, AHD AKEPP4139R ABHIMANYU BHATI 57 11/AHD/2016 2011-12 ITO, WD-4(3), AHD INFINITY INTERIORS PVT. LTD. , AHD AAACN7891F SD/- MADHUMITA ROY (JUDICIAL MEMBER) PAGE 3 OF 9 TAX EFFECT <20 LACS SD/- PRAMOD KUMAR (ACCOUNTANT MEMBER) SN ITA NO. ASSTT. YEAR NAME OF APPELLANT NAME OF RESPONDENT PAN NAME OF AR- (SHRI/KUM/SMT) 1 2 3 4 5 6 7 IN THE INCOME TAX APPELLATE TRIBUNAL, AHMEDABAD BENCHES, AHMEDABAD ANNEXURE-1 58 CO NO. 23/AHD/2016 (IN ITA 11/AHD/2016) 2011-12 ITO, WD-4(3), AHD INFINITY INTERIORS PVT. LTD., AHD AAACN7891F 59 843/AHD/2016 2012-13 ITO, WD-3(1)(1), VADODARA MINAXIBEN NARANBHAI PATEL, VADODARA BCLPP7140J SN SOPARKAR 60 844/AHD/2016 2012-13 ITO, WD-3(1)(1), VADODARA MINAXIBEN NARANBHAI PATEL, VADODARA BCLPP7140J SN SOPARKAR 61 IT(SS)A 331/AHD/2016 2000-01 DCIT, ANAND CIRCLE, ANAND M/S. S.K. FINANCE & INVESTMENT CO. ANAND AAFJS2689A ASEEM L THAKKAR 62 IT(SS)A 332/AHD/2016 2003-04 DCIT, ANAND CIRCLE, ANAND M/S. S.K. FINANCE & INVESTMENT CO. ANAND AAFJS2689A ASEEM L THAKKAR 63 IT(SS)A 333/AHD/2016 2004-05 DCIT, ANAND CIRCLE, ANAND M/S. S.K. FINANCE & INVESTMENT CO. ANAND AAFJS2689A ASEEM L THAKKAR 64 IT(SS)A 334/AHD/2016 2005-06 DCIT, ANAND CIRCLE, ANAND M/S. S.K. FINANCE & INVESTMENT CO. ANAND AAFJS2689A ASEEM L THAKKAR 65 11/AHD/2017 1988-89 DCIT, CIR-2, BHAVNAGAR SHRI BATUKRAI J. LUMBHANI, TALAJA AAPVL2563Q 66 CO NO. 33/AHD/2017 (IN ITA NO.11/AHD/2017) 1988-89 SHRI BATUKRAI J. LUMBHANI, TALAJA DCIT, CIR-2, BHAVNAGAR AAPVL2563Q 67 12/AHD/2017 1991-92 DCIT, CIR-2, BHAVNAGAR SHRI BATUKRAI J. LUMBHANI, TALAJA AAPVL2563Q 68 CO NO. 34/AHD/2017 (IN ITA NO.12/AHD/2017) 1991-92 SHRI BATUKRAI J. LUMBHANI, TALAJA DCIT, CIR-2, BHAVNAGAR AAPVL2563Q 69 13/AHD/2017 1992-93 DCIT, CIR-2, BHAVNAGAR SHRI BATUKRAI J. LUMBHANI, TALAJA AAPVL2563Q 70 CO NO. 35/AHD/2017 (IN ITA NO. 13/AHD/2017) 1992-93 SHRI BATUKRAI J. LUMBHANI, TALAJA DCIT, CIR-2, BHAVNAGAR AAPVL2563Q 71 14/AHD/2017 1993-94 DCIT, CIR-2, BHAVNAGAR SHRI BATUKRAI J. LUMBHANI, TALAJA AAPVL2563Q 72 CO NO. 36/AHD/2017 (IN ITA NO. 14/AHD/2017) 1993-94 SHRI BATUKRAI J. LUMBHANI, TALAJA DCIT, CIR-2, BHAVNAGAR AAPVL2563Q 73 15/AHD/2017 1994-95 DCIT, CIR-2, BHAVNAGAR SHRI BATUKRAI J. LUMBHANI, TALAJA AAPVL2563Q 74 CO NO. 37/AHD/2017 (IN ITA NO. 15/AHD/2017) 1994-95 SHRI BATUKRAI J. LUMBHANI, TALAJA DCIT, CIR-2, BHAVNAGAR AAPVL2563Q 75 905/AHD/2016 2012-13 DCIT, CIR-1(1)(1), AHD M/S. ARCHI EXIM PVT. LTD. AHD AAGCA5521R SN DIVATIA 76 2635/AHD/2016 2012-13 DCIT, CIR-2(2), AHD SHRI NAVINKUMAR N. PATEL, AHD ACDPP6838J 77 IT(SS)A 179/AHD/2017 2010-11 DCIT, CIR-5, AHD SHRI PARASHOTAMBHAI P. PATEL, AHD ADSPP8551G DHIREN SHAH 78 3317/AHD/2015 2011-12 ITO, WD-1(1)(3), AHD SHRI BHAVANBHAI J. BHARWAD, AHD AGTPB4475F PRITESH L SHAH 79 131/AHD/2017 2012-13 ITO, WD-3(2)(7), AHD SHRI BACHUBHAI NARANBHAI PATEL, AHD BFQPP9645L 80 2975/AHD/2016 2013-14 DCIT, MEHSANA CIRCLE, MEHSANA BHAVANI CERAMICS PVT. LTD. , MEHSANA AABCB2030R SN SOPARKAR 81 2031/AHD/2016 2007-08 DCIT, CIR-1(1)(1), AHD ADVANCE FINSTOCK PVT. LTD. AHD AABCA9975C 82 79/AHD/2016 2011-12 ITO, WD-3(3)(12), AHD M/S. DHARAMDEV DEVELOPERS, AHD AAGFD2734C SD/- MADHUMITA ROY (JUDICIAL MEMBER) PAGE 4 OF 9 TAX EFFECT <20 LACS SD/- PRAMOD KUMAR (ACCOUNTANT MEMBER) SN ITA NO. ASSTT. YEAR NAME OF APPELLANT NAME OF RESPONDENT PAN NAME OF AR- (SHRI/KUM/SMT) 1 2 3 4 5 6 7 IN THE INCOME TAX APPELLATE TRIBUNAL, AHMEDABAD BENCHES, AHMEDABAD ANNEXURE-1 83 468/AHD/2017 2012-13 DCIT(E), CIR-2, AHD SHRIMAD RAJCHANDRA SARVAMANGAL TRUST, SURAT AAATA4252C 84 847/AHD/2015 2011-12 ITO, WD-5(2)(2), AHD SHRI JYOTISHBHAI NARANDAS DANDWALA, HUF, AHD AAEHJ0092H 85 3249/AHD/2015 2012-13 ITO, WD-(1)(4), AHD M/S. LPURNIMA ADVERTISING AGENCY PVT. LTD. AHD AAACP9266G 86 2524/AHD/2016 2012-13 DCIT, CIR-2(1)(2), AHD M/S. LINCON POLYMER PVT. LTD. AHD AAACL4918P 87 CO NO. 01/AHD/2017 (IN ITA 2524/AHD/2016) 2012-13 DCIT, CIR-2(1)(2), AHD M/S. LINCON POLYMER PVT. LTD. AHD AAACL4918P 88 2070/AHD/2016 2012-13 ITO, WD-1(2)(5), AHD SHRI YASH KRISHNA KR. AGRAWAL, AHD AFRPA1632A 89 2071/AHD/2016 2012-13 ITO, WD-1(2)(4), AHD SHRI SANJEEV ASHOKKUMAR AGRAWAL, AHD AAYPA3861B 90 2072/AHD/2016 2012-13 ITO, WD-1(2)(2), AHD SHRI KRISHNAKUMAR M AGRAWAL, AHD AARPA4350L 91 1089/AHD/2017 1995-96 DCIT, CIR-4(1)(1), AHD M/S. STERLING ENTERPRISES, AHD AACCS6819A 92 1092/AHD/2017 2002-03 DCIT, CIR-4(1)(1), AHD M/S. STERLING ENTERPRISES, AHD AACCS6819A 93 1091/AHD/2017 2001-02 DCIT, CIR-4(1)(1), AHD M/S. STERLING ENTERPRISES, AHD AACCS6819A 94 IT(SS)A 370/AHD/2017 2011-12 DCIT, CIR-2(4), AHD SURESH RANCHHODBHAI PATEL, AHD ACTPP1167A 95 IT(SS)A 451/AHD/2017 2011-12 DCIT, CIR-2(4), AHD SAMRPAN PRODUCTS PVT. LTD. AHD AAICS8521P 96 2893/AHD/2017 2014-15 DCIT, CIR-2, AHD M/S. UDHNA ACADEMY EDUCATION TRUST, AHD AAATU0431F MEHUL K PATEL 97 2860/AHD/2017 2008-09 ITO, WD-3(3)(5), AHD SHRI VIKRAM PRATAP SINGH, AHD AVRPS0960K PF JAIN 98 2855/AHD/2017 2013-14 ITO, WD-2(1)(1), AHD M/S. GEENCITY HERITIAGE PVT. LTD., AHD AADCG2829H 99 IT(SS)A 66/AHD/2018 2011-12 DCIT, CIR-2(2), AHD RAJESHKR. BABULAL AGRAWAL, HUF, PALANPUR AACHA5546F 100 1612/AHD/2016 2010-11 ITO, WARD 5(1) (4), AHMEDABAD JAYANTIBHAI C. THAKOR, AHMEDABAD ABBPT0079N 101 582/AHD/2017 2012-13 ITO, WARD 2(1) (3), AHMEDABAD M/S. INDOCHEM PVT. LTD, AHMEDABAD AAACI3664B 102 2995/AHD/2015 2010-11 ITO, WARD 9(1), AHMEDABAD AMARDEEP ASSOCIATES, AHMEDABAD AAUFA5420A PRITESH L SHAH 103 220/AHD/2017 2012-13 DCIT, ANAND CIRCLE, ANAND ANAND PEOPLE'S CO-OP. BANK LTD., ANAND AAAAT2812Q 104 1332/AHD/2016 2006-07 ITO, WARD 1(2) (4), AHMEDABAD URMILABEN G. SHAH, AHMEDABAD AJVPS6790D TUSHAR HEMANI 105 3436/AHD/2015 2011-12 DCIT, CIRCLE (2), BARODA M/S. ISHWAR SHANTI DEVELOPERS, BARODA AACFI7567A 106 3030/AHD/2016 2007-08 ITO, WARD 3(2) (6), AHMEDABAD BIG LION MARKETING, AHMEDABAD AABFL3354P ASEEM L THAKKAR 107 2427/AHD/2016 2012-13 ITO, WARD 7(2) (3), AHMEDABAD M/S. MARUTI DYESTUFF, AHMEDABAD AARFM2169H ABHIMANYU BHATI 108 273/AHD/2013 2005-06 ITO, WARD 2, ANAND INDIAN PACKAGING PRODUCT, ANAND AAAFI7051H ASEEM L THAKKAR 109 3071/AHD/2016 2012-13 ITO, (EXEMP.) WARD, AHMEDABAD GUJARAT INSTITUTE OF CHEMICAL TECH. AHMEDABAD AAATG2481M SN SOPARKAR 110 2457/AHD/2016 2008-09 ITO, WARD 3 (3) (6), AHMEDABAD SHAYONA INDUSTRIES, AHMEDABAD ABHES0104M 111 2835/AHD/2016 2012-13 ITO, WARD 3 (3) (8), AHMEDABAD M/S. SHRI SAIBABA STEEL, AHMEDABAD ABSFS7738L SD/- MADHUMITA ROY (JUDICIAL MEMBER) PAGE 5 OF 9 TAX EFFECT <20 LACS SD/- PRAMOD KUMAR (ACCOUNTANT MEMBER) SN ITA NO. ASSTT. YEAR NAME OF APPELLANT NAME OF RESPONDENT PAN NAME OF AR- (SHRI/KUM/SMT) 1 2 3 4 5 6 7 IN THE INCOME TAX APPELLATE TRIBUNAL, AHMEDABAD BENCHES, AHMEDABAD ANNEXURE-1 112 945/AHD/2017 2013-14 ACIT, CIRCLE 2 (1) (2), AHMEDABAD JUPITOR COMTEX PVT. LTD, AHMEDABAD AABCJ9321K 113 959/AHD/2017 2012-13 DCIT, CIRCLE 3 (1), BARODA HARISH KRISHNAKANT SHAH, BARODA AAEHS0243K 114 2186/AHD/2016 2008-09 ITO, WARD- 4, MEHSANA M/S. NARMADA AGRO INDS. AHMEDABAD AAGFN0514L 115 156/AHD/2016 2008-09 M/S. NARMADA AGRO INDS. AHMEDABAD ITO, WARD- 4, MEHSANA AAGFN0514L 116 2602/AHD/2016 2012-13 ITO, WARD 2 (2)(4), AHMEDABAD SHRI PRAGNESH K. PATEL, AHMEDABAD AKGPP0535P 117 222/AHD/2017 2012-13 ITO, WARD 1 (2) (4), BARODA ALPANA RINKI GANDHI, BARODA, AENPG0382E MJ SHAH 118 1031/AHD/2016 2011-12 ITO, WARD 4 (1)(3), BARODA SHRI BHARATSINGH B. YADAV, BARODA, AAEPY2758H SN SOPARKAR 119 2878/AHD/2014 2011-12 ITO, WARD 2 (4), BARODA SHRI PRANAV D. PATEL, BARODA, AVQPP9369Q MJ SHAH 120 630/AHD/2011 2006-07 ITO, WARD 6 (4), AHMEDABAD SHREE RAMESH V. VASETA, BARODA, ABLPV8189P PRITESH L SHAH 121 2062/AHD/2016 2012-13 ITO, WARD 1 (3) (4), AHMEDABAD NASUDABHAI USMANGANI MANSURI, AHMEDABAD AEMPM8219B SN DIVATIA 122 676/AHD/2017 2012-13 ITO, WARD -3 (3)(5), AHMEDABAD CHARUBEN VIRAL SHAH, AHMEDABAD AJMPS6609L 123 783/AHD/2017 2011-12 ITO, WARD -4 (2)(2), AHMEDABAD JASHBHAI D. PATEL, AHMEDABAD AFIPP8417M 124 IT(SS) 161/AHD/2017 2010-11 ACIT, CENT. CIRCLE 1 (2), AHMEDABAD M/S. SAVVY INFR. PVT. LTD, AHMEDABAD AACCS1428B 125 713/AHD/2017 2013-14 ITO, (EXEMP.) WARD-1, AHMEDABAD LOKHIT PRAKASHAN SARVAJANIK TRUST, AHMEDABAD AAATL0684K 126 771/AHD/2017 2013-14 DCIT, CIRCLE-2(2), AHMEDABAD MAYADEVI ARJUNDAS JETHWANI, AHMEDABAD ACLPJ4760H 127 755/AHD/2017 2012-13 DCIT, CIRCLE-3(2), AHMEDABAD MAHESH B. PATEL, AHMEDABAD ACSPP9215G PF JAIN 128 779/AHD/2017 2009-10 DCIT, CIRCLE-3(1)(1), AHMEDABAD M/S. NARAYAN ORGANICS PVT. LTD, AHMEDABAD AAAFI3041F ASEEM L THAKKAR 129 718/AHD/2017 2013-14 DCIT, CIRCLE-3(1)(2), AHMEDABAD RATNABHUMI DEVP. PVT. LTD, AHMEDABAD AACCN3637P 130 741/AHD/2017 2012-13 ITO, WARD-1(1)(2), AHMEDABAD BRITISH SUPER ALLOYS LTD, AHMEDABAD AABCB4556E 131 1557/AHD/2017 2012-13 ITO, WARD-1(2)(5), BARODA SANJAYKUMAR R. AGRAWAL, BARODA AHWPA2906N 132 1559/AHD/2017 2009-10 DCIT CIRCLE-1(2) BARODA M/S. WEB GAZER SOFTWARE CO. BARODA AAAFW2667B 133 1615/AHD/2017 2012-13 DCIT CIRCLE-4(1)(1) AHMEDABAD SAGAR DRUGS & PHARMA. PVT. LTD., AHMEDABAD AADCS9311E 134 1935/AHD/2017 2012-13 DCIT, CIRCLE-1(1)(1) AHMEDABAD AMBA TOWNSHIP PVT. LTD., AHMEDABAD AAFCA1933J 135 2717/AHD/2017 2014-15 ITO, WARD-3(3)(5), AHMEDABAD M/S. SHAH JAYESH C. HUF, AHMEDABAD AANHS6441L 136 2620/AHD/2017 2014-15 ITO, WARD-4(3)(5), AHMEDABAD SAVANNA RESORTS PVT. LTD, AHMEDABAD AACCK2854C 137 1793/AHD/2017 2013-14 ITO, WARD-1, MODASA M/S. JAY SOMNATH VANSHREE, MODASA AABFJ3035B 138 1369/AHD/2017 2010-11 ACIT, CIRCLE-2(1)(2), AHMEDABAD KARNAVATI ENGINEERING LTD, AHMEDABAD AAACK6047Q 139 1084/AHD/2017 2012-13 ITO, WARD-3(3)(4), AHMEDABAD SHRI HARI DEVELOPERS, AHMEDABAD ABMFS5128L 140 2023/AHD/2017 2012-13 ITO, WARD-1(3)(5), AHMEDABAD SHRI AAI ENTERPRISES, AHMEDABAD ABQFS9497Q 141 1394/AHD/2017 2012-13 ITO, WARD-2(1)(1), AHMEDABAD M/S. EARTH STONE INFR. PVT. LTD, AHMEDABAD AANCS0645P 142 1781/AHD/2017 2014-15 DCIT, CIRCLE-4(2), AHMEDABAD SHRI MUKESHBHAI R. SHAH, AHMEDABAD ABIPS3256R SD/- MADHUMITA ROY (JUDICIAL MEMBER) PAGE 6 OF 9 TAX EFFECT <20 LACS SD/- PRAMOD KUMAR (ACCOUNTANT MEMBER) SN ITA NO. ASSTT. YEAR NAME OF APPELLANT NAME OF RESPONDENT PAN NAME OF AR- (SHRI/KUM/SMT) 1 2 3 4 5 6 7 IN THE INCOME TAX APPELLATE TRIBUNAL, AHMEDABAD BENCHES, AHMEDABAD ANNEXURE-1 143 2317/AHD/2017 2014-15 ACIT, CIRCLE-3(3), AHMEDABAD GIRISHCHAND V. GOYAL, AHMEDABAD ACJPG7980L SAMIT L JAIN 144 2420/AHD/2017 2013-14 ITO WARD-3(3)(4), AHMEDABAD RAJAN VINODCHANDRA SHAH, AHMEDABAD APJPS3164F 145 2421/AHD/2017 2015-16 DCIT (EXEMP) CIRCLE-1, AHMEDABAD YUVA UNSTOPPABLE, AHMEDABAD AAATY1453B 146 218/AHD/2017 2010-11 ITO, S.K. WARD-3, SABARKANTHA KAMRAN VIKAS CO-OP. CREDIT SOCIETY, SABARKANTHA. AAAAT5890Q SN SOPARKAR 147 1977/AHD/2017 2012-13 ITO, S.K. WARD-3, HIMMATNAGAR M/S. ARMANIA AGRO INDUSTRIES. , HIMMATNAGAR, AAOFA6645D 148 1114/AHD/2017 2013-14 DCIT, CIRCLE-3(1)(2), AHMEDABAD RELIABLE ART PRINTERY, AHMEDABAD AAEFR4489A 149 1217/AHD/2017 2011-12 ITO, WARD-1(2)(5), BARODA PINAKIN B. PATEL, BARODA AGGPP1152L 150 2167/AHD/2017 2012-13 ACIT, CIRCLE-2(1)(2), AHMEDABAD KRISHNAPATNAM OILS & FATS PVT. LTD, AHMEDABAD AADCK3984H 151 2165/AHD/2017 2006-07 ITO, WARD-2(1)(4), AHMEDABAD M/S. NIVEA TRADELINE PVT. LTD, AHMEDABAD AABCM1676N 152 2220/AHD/2017 2013-14 ITO, WARD-3(1)(4), AHMEDABAD M/S. POSCO - POGGENAMP ELECTRICAL STEEL PVT. LTD, AHMEDABAD AAFCP7913H 153 3479/AHD/2016 2012-13 ACIT, CIRCLE-1(1)(2), BARODA SIMANDHAR CONSTRUCTION, BARODA AABCH7062D 154 800/AHD/2016 2013-14 ITO, WARD-3(3)(8), AHMEDABAD SHRI SANJAYBHAI D. PATEL, AHMEDABAD AGSPP2624H 155 1774/AHD/2015 2011-12 ITO, WARD-9(1), AHMEDABAD SHRI SURESHBHAI K. PATEL, AHMEDABAD AKEPP9008M SN DIVATIA 156 CO NO. 137/AHD/2015 ( IN ITA NO.1774/AHD/2015) 2011-12 SHRI SURESHBHAI K. PATEL, AHMEDABAD ITO, WARD-9(1), AHMEDABAD AKEPP9008M 157 806/AHD/2016 2008-09 ACIT, CIRCLE-5, AHMEDABAD JUBILEE TRADELINK PVT. LTD, AHMEDABAD AABCJ0614P 158 1961/AHD/2016 2011-12 ITO, WARD-3(1)(1), VADODARA SHRI JAYANTILAL DEVJIBHAI VASAVA, VADODARA AFUPV4463P 159 897/AHD/2016 2012-13 ITO, WARD-1(1)(2), AHMEDABAD BAJAJ FOODS LTD., AHMEDABAD AAACB6184D TUSHAR HEMANI 160 ITA(SS) NO. 1/AHD/2018 2012-13 DCIT, CENT, CIRCLE-1, BARODA SHRI MIHIR P. PANCHAL, AMRELI ABJPP7642M 161 ITA(SS) NO. 4/AHD/2018 2011-12 DCIT, CENT, CIRCLE-1, BARODA SHRI MEHUL K. DOSHI, BARODA AEHPB4698C 162 ITA(SS) NO. 3/AHD/2018 2011-12 DCIT, CENT, CIRCLE-1, BARODA NIRALI M. DOSHI, BARODA AKLPD5243K 163 ITA(SS) NO. 2/AHD/2018 2011-12 DCIT, CENT, CIRCLE-1, BARODA SMT. SHOBHANABEN K. DOSHI, BARODA AETPD9909G 164 ITA(SS) NO. 5/AHD/2018 2012-13 DCIT, CENT, CIRCLE-1, BARODA SHRI MEHUL K. DOSHI, BARODA AEHPB4698C 165 ITA NO.17/AHD/2018 2014-15 DCIT, CENT, CIRCLE-1, AHMEDABAD NAVJIVAN TRUST, AHMEDABAD AAATN2873Q 166 ITA NO. 20/AHD/2018 2013-14 DCIT, CENT, CIRCLE-1, AHMEDABAD UTTHAN SEVA TRUST, AHMEDABAD AAATU1815H 167 ITA NO. 25/AHD/2018 2014-15 ITO, WARD-3, (3)(4), AHMEDABAD SHRI RAHUL U. GUPTA, AHMEDABAD ANJPG0143L 168 ITA NO. 33/AHD/2018 2009-10 DCIT, TDS CIRCLE, AHMEDABAD BHARTI AIRTEL LTD, AHMEDABAD AHMBO0509F 169 ITA NO. 39/AHD/2018 2014-15 DCIT, TDS CIRCLE, AHMEDABAD M/S. NOVA INTERNATIONAL, AHMEDABAD AACFN7217Q SD/- MADHUMITA ROY (JUDICIAL MEMBER) PAGE 7 OF 9 TAX EFFECT <20 LACS SD/- PRAMOD KUMAR (ACCOUNTANT MEMBER) SN ITA NO. ASSTT. YEAR NAME OF APPELLANT NAME OF RESPONDENT PAN NAME OF AR- (SHRI/KUM/SMT) 1 2 3 4 5 6 7 IN THE INCOME TAX APPELLATE TRIBUNAL, AHMEDABAD BENCHES, AHMEDABAD ANNEXURE-1 170 ITA NO. 83/AHD/2018 2013-14 DDIT, INTL. TAXN., AHMEDABAD JOINT STOCK COMPANY ZANGAS, GANDHINAGAR AABCJ6038K 171 ITA NO. 45/AHD/2018 2011-12 DCIT, CIRCLE, AHMEDABAD PHARMATECH PROCESS EQUIPMENTS, AHMEDABAD AALFP9099B 172 ITA NO. 48/AHD/2018 2014-15 ACIT, CIRCLE-5 (1), AHMEDABAD PURAV K. BHATT, AHMEDABAD AEHPB5410L 173 ITA NO. 54/AHD/2018 2014-15 DCIT, CIRCLE-3 (1)(2), AHMEDABAD M/S. RAVIRAJ FOILS LTD, AHMEDABAD AAACR7333J 174 ITA NO. 56/AHD/2018 2014-15 DCIT, CIRCLE-1 (1)(1), AHMEDABAD ADARSH RECYCLING PVT. LTD, AHMEDABAD AABCA2978B TUSHAR HEMANI 175 ITA NO. 58/AHD/2018 2014-15 DCIT, CIRCLE-1 (1)(1), AHMEDABAD B. PATEL INFRASTRUCTURE PVT. LTD, AHMEDABAD AAACB8590K TUSHAR HEMANI 176 ITA NO. 263/AHD/2018 2014-15 ACIT, CIRCLE-3 (3), AHMEDABAD M/S. N.G.CORPORATION, AHMEDABAD AAEFM8339D MEHUL K PATEL 177 ITA NO. 258/AHD/2018 2012-13 DIT, EXEMP. CIRCLE-1, AHMEDABAD GUJARAT INDUSTRIAL SECURITY FORCE SOCIETY, AHMEDABAD AAAAG0372L TUSHAR HEMANI 178 ITA NO. 264/AHD/2018 2014-15 ITO, WARD-3, (3)(1), AHMEDABAD KUMARI DIPAL S. PATEL, AHMEDABAD ACRPP7563N 179 ITA NO. 271/AHD/2018 2010-11 DCIT, CIRCLE-1 (1)(1), AHMEDABAD M/S. ADVANCE FINSTOCK PVT. LTD, AHMEDABAD AABCA9975C 180 ITA NO. 275/AHD/2018 2014-15 DCIT, CIRCLE-1 (1)(1), AHMEDABAD M/S. ARCHI EXIM PVT. LTD, AHMEDABAD AAGCA5521R 181 ITA(SS) 33/AHD/2018 2011-12 DCIT, CIRCLE-2, BARODA SHRI BHAILALBHAI B. PATEL, BARODA ADFPP0236 182 ITA NO. 295/AHD/2018 2014-15 DCIT, CIRCLE-2 (1)(1), BARODA M/S. SORT INDIA TRANSPORT PVT. BARODA AAQCS6241N 183 ITA NO. 411/AHD/2018 2013-14 ITO, (EXEMP) BHAVNAGAR BHAVNATH EDUCATION TRUST, BHAVNAGAR AAATS9304D 184 ITA NO. 284/AHD/2018 2014-15 DCIT, CIRCLE-3(2), AHMEDABAD SHRI VIKAS OMPRAKASH AGRAWAL, AHMEDABAD ADQPA4057Q 185 ITA NO. 283/AHD/2018 2013-14 DCIT, CIRCLE-3(2), AHMEDABAD SMT. SANGITABEN B. PATEL, AHMEDABAD ACIPP5775B 186 ITA NO. 373/AHD/2018 2014-15 ACIT, CIRCLE-2(1) (2), BARODA M/S. NIRMAN ORTHOPAEDICS PVT. LTD, BARODA AACCN3135E 187 ITA NO. 358/AHD/2018 2014-15 ACIT, CIRCLE-2(1) (1), AHMEDABAD EXCEL CHEMICALS INDIA PVT. LTD, AHMEDABAD AABCE7150P DHIREN SHAH 188 ITA NO. 371/AHD/2018 2014-15 ACIT, CIRCLE-2(1) (1), AHMEDABAD MOLY METAL PVT. LTD, AHMEDABAD AAACE6380L SN DIVATIA 189 ITA(SS) 35/AHD/2018 2008-09 DCIT, CENT. CIRCLE-1(2) AHMEDABAD SHRI SAMEER SURENDRA SINHA, AHMEDABAD AGSPS5270L 190 ITA 2530/AHD/2017 2012-13 ITO, WARD-3(3)(3), AHMEDABAD NITINBHAI MANIBHAI PATEL, AHMEDABAD ACRPP4985C 191 ITA 311/AHD/2018 2012-13 ITO, WARD-7(2)(3), AHMEDABAD MOHAMMAD RAFIQ ABDUL SATAR MEMON, AHMEDABAD ANZPM0160H 192 ITA 339/AHD/2018 2013-14 ITO, WARD-1, S.K. HIMMATNAGAR SHRI RAMEHSBHAI DEVSHIBHAI PATEL, SABARKANTHA BGBPP4718A 193 ITA 354/AHD/2018 2009-10 ACIT, CIRCLE-2(1) (2), AHMEDABAD LOVE SHOPPERS LTD, AHMEDABAD AAACI5963A 194 ITA 253/AHD/2018 2012-13 JT. CIT, CIRCLE-3(1) (1), AHMEDABAD M/S. NAKODA FASHION PVT. LTD,, AHMEDABAD AACCS1393P 195 ITA 234/AHD/2018 2010-11 ITO, WARD-1(1)(1), AHMEDABAD ALGORAB POWER PROJECT PVT. LTD, AHMEDABAD AAHCA5925A 196 ITA 160/AHD/2018 2014-15 ITO, WARD-2(1)(1), AHMEDABAD SHRI SUDHIR JITENDRAMOHAN KAD, AHMEDABAD ABHPK5979Q 197 ITA 155/AHD/2018 2014-15 ITO, WARD-3(3)(9), AHMEDABAD M/S. SUN FLOWER PHARMACY , AHMEDABAD ABQFS1821A SD/- MADHUMITA ROY (JUDICIAL MEMBER) PAGE 8 OF 9 TAX EFFECT <20 LACS SD/- PRAMOD KUMAR (ACCOUNTANT MEMBER) SN ITA NO. ASSTT. YEAR NAME OF APPELLANT NAME OF RESPONDENT PAN NAME OF AR- (SHRI/KUM/SMT) 1 2 3 4 5 6 7 IN THE INCOME TAX APPELLATE TRIBUNAL, AHMEDABAD BENCHES, AHMEDABAD ANNEXURE-1 198 ITA 156/AHD/2018 2014-15 ITO, WARD-3(3)(9), AHMEDABAD M/S. GOPINATH & JAIN DEVELOPERS, AHMEDABAD AALFG7114L 199 ITA 210/AHD/2018 2009-10 DCIT, CIRCLE-3(1) BARODA SHRI SNEHAL D. PANDYA, AHMEDABAD ACQPP8396N 200 ITA 306/AHD/2018 2010-11 DCIT, CENT. CIRCLE-1(3), AHMEDABAD PR. OFFICER M/S. LOKPRAKASHAN LTD, AHMEDABAD AAACL2742F 201 ITA 89/AHD/2018 2014-15 ITO, WARD-3(3)(3), AHMEDABAD NAMAN R. TIBERWAL, AHMEDABAD ABWPT5905C 202 ITA(SS)14 /AHD/2018 2012-13 DCIT, CENT. CIRCLE-2(4), AHMEDABAD LATE SHANKARBHAI SOMABHAI PATEL, AHMEDABAD THROUGH LEGAL HEIR SHRI HASMUKHBHAI S. PATEL, AHMEDABAD BWYPP1921J 203 ITA(SS) 8/AHD/2018 2011-12 DCIT, CENT. CIRCLE-2(4), AHMEDABAD SHRI VIRENDRA MAHSUKHBHAI THAKAR, BARODA ABJPT2164L 204 ITA 98/AHD/2018 2014-15 JT. CIT, CIRCLE-1(1) (1), AHMEDABAD ARIVND LIFESTYLE LTD, AHMEDABAD AAACH7252A 205 ITA(SS) 140/AHD/2018 2009-10 DCIT, CENT. CIRCLE-1(1), AHMEDABAD SHRI DAHYABHAI I. THAKKAR, AHMEDABAD ABIPP1432G 206 ITA 1290/AHD/2018 2014-15 DCIT, CENT. CIRCLE-1, VADODARA M/S. LUPIN ENTERPRISE, VADODARA AAEFL3622P 207 ITA 1427/AHD/2018 1986-87 ACIT, CIRCLE-1(1)(1), VADODARA AMBALAL SARABHAI ENTERPRISE LTD, VADODARA AABCA6893K SN SOPARKAR 208 ITA(SS) 177/AHD/2018 2013-14 DCIT, CENT. CIRCLE-1(4), AHMEDABAD M/S. SATYAPRABHU INFRA. PVT. LTD, AHMEDABAD AAPCS318A 209 ITA 1323/AHD/2018 2014-15 JT. CIT, (OSD) CENT. CIRCLE-7(2), AHMEDABAD HEMANG U. BHATT, AHMEDABAD ALTPB1763B DHIREN SHAH 210 ITA 1187/AHD/2018 2006-07 JT. CIT, (OSD) CENT. CIRCLE-1(1)(2), AHMEDABAD LIVE HEALTHCARE LTD., MUMBAI AAACL0709Q 211 ITA(SS) 136/AHD/2018 2008-09 JT. CIT, (OSD) CENT. CIRCLE-2, VADODARA SHRI SARGAM BAKULESH GUPTA, VADODARA AETPG2152E MEHUL BAKSHI 212 ITA(SS) 137/AHD/2018 2011-12 JT. CIT, (OSD) CENT. CIRCLE-2, VADODARA SHRI SARGAM BAKULESH GUPTA, VADODARA AETPG2152E MEHUL BAKSHI 213 ITA(SS) 138/AHD/2018 2012-13 JT. CIT, (OSD) CENT. CIRCLE-2, VADODARA SHRI SARGAM BAKULESH GUPTA, VADODARA AETPG2152E MEHUL BAKSHI 214 ITA 2632/AHD/2017 2012-13 ITO, WARD-3(1)(10), AHMEDABAD M/S. SHREEJI INDUSTRIES, AHMEDABAD ACEFS9632C 215 ITA(SS) 425/AHD/2017 2012-13 DCIT, CENTRAL CIRCLE-1(2), AHMEDBAD SHRI GOVINDBHAI BHIKHABHAI PRAJAPATI, AHMEDABAD AYQPP9918G DHIREN SHAH 216 ITA(SS) 435/AHD/2017 2012-13 DCIT, CENTRAL CIRCLE-1, BARODA SMT. HEENA SANJAY DOSHI, BARODA AGDPD4273F DHIREN SHAH 217 ITA(SS) 423/AHD/2017 2012-13 DCIT, CENTRAL CIRCLE-1(2), AHMEDABAD SHRI JANKITBHAI CHANDULAL PRAJAPATI, AHMEDABAD ACCPP5290M SAKAR SHARMA 218 ITA(SS) 424/AHD/2017 2011-12 DCIT, CENTRAL CIRCLE-1(2), AHMEDABAD SHRI JAYESH CHANDULAL PRAJAPATI, AHMEDABAD AAMPP5428K SAKAR SHARMA 219 ITA 2752/AHD/2017 2014-15 ACIT, CIRCLE-5(1), AHMEDABAD SHRI HARISHKUMAR A. CHIB, AHMEDABAD AARPC4082F 220 ITA 482/AHD/2018 2014-15 JCIT, (OSD), CIRCLE-3(1)(2), AHMEDABAD M/S. ROSELABS LTD., AHMEDABAD AACCS7304Q 221 ITA 2514/AHD/2017 2013-14 DCIT, CENTRAL CIRCLE-3 (1)(1), AHMEDABAD M/S. RATHORE FREIGHT CARRIERS PVT. LTD., GANDHIDHAM-KUTCHH AABCR0134L 222 ITA 2696/AHD/2017 2012-13 DCIT, CIRCLE-1 (1)(1), AHMEDABAD BIOTECH VISION CARE PVT. LTD., AHMEDABAD AABCB3639E SD/- MADHUMITA ROY (JUDICIAL MEMBER) PAGE 9 OF 9 TAX EFFECT <20 LACS SD/- PRAMOD KUMAR (ACCOUNTANT MEMBER) SN ITA NO. ASSTT. YEAR NAME OF APPELLANT NAME OF RESPONDENT PAN NAME OF AR- (SHRI/KUM/SMT) 1 2 3 4 5 6 7 IN THE INCOME TAX APPELLATE TRIBUNAL, AHMEDABAD BENCHES, AHMEDABAD ANNEXURE-1 223 ITA 2515/AHD/2017 2014-15 DCIT, CIRCLE-1 (3), AHMEDABAD ASE CAPITAL MARKETS LTD. AHMEDABAD AABCA4629D 224 ITA 2516/AHD/2017 2014-15 DCIT, CIRCLE-1 (3), AHMEDABAD SHRI SANKET CHAMPAKLAL SHAH, AHMEDABAD AEAPS0415H 225 ITA 392/AHD/201 2014-15 JCIT, (OSD), CIRCLE-3(1)(2), AHMEDABAD M/S. OCEANIC VEHICLES PVT. LTD, AHMEDABAD AACCK5602K 226 2735/AHD/2017 2014-15 ACIT, CIR(1)(2), BARODA M/S. MATRIX COMSEC PVT. LTD. BARODA AABCM5892Q 227 2962/AHD/2017 2013-14 DY.CIT, CIRCLE-4(1)(1), AHMEDABAD SAGARDEEP ALLOYS LTD., AHMEDABAD AAKCS6034M 228 ITSSA NO.428/AHD/2017 2011-12 DY.CIT, CIRCLE-1, BARODA SHRI ANANDKUMAR K. BENGANI, VADODARA AFVPB6590G 229 292/AHD/2017 2009-10 ITO,WARD-3(1)(4), VADODARA SHRI RAKESH BABULAL SHAH, VADODARA AGYPS4233P 230 2955/AHD/2013 2010-11 D.C.I.T.(OSD),CIRCLE-8, AHMEDABAD M/S.TAKSHSHILA GRUH NIRMAN PVT. LTD. AAACY1535D MEHUL K PATEL 231 2164/AHD/2016 2012-13 ITO,WARD-4(2)(2), AHMEDABAD SHRI HARSHADKUMAR MANGANLAL PATEL, AHMEDABAD ABHPP7490B 232 1125/AHD/2016 2012-13 DY.CIT,CIRCLE-2(1)(1), AHMEDABAD GUJARAT APOLLO INDUSTRIES LTD. AHMEDABAD AAACG7248P MEHUL K PATEL 233 2213/AHD/2015 2010-11 ITO,WARD-1(2), AHMEDABAD BAJAJ FOODS LTD., AAACB6184D TUSHAR HEMANI 234 291/AHD/2017 2012-13 ITO,WARD-3(1)(4), AHMEDABAD M/S.POLO CERAMICS PVT. LTD., MEHSANA AADCS0461K 235 IT(SS) NO. 89/AHD/2016 2008-09 DY.CIT, CIRCLE-1(1), AHMEDABAD AURANGABAD JAINA TOLLWAY LTD., AHMEDABAD AAGCA1318J TUSHAR HEMANI 236 288/AHD/2017 2013-14 D.C.I.T, CIRCLE-1(1)(2), AHMEDABAD CEL PACKAGING PVT. LTD., AHMEDABAD AAECC3348J MEHUL K PATEL 237 199/AHD/2017 2008-09 D.C.I.T, CIRCLE-4(1)(1), AHMEDABAD M/S.SOFTEL MARKETING PVT. LTD. AAACC6246M SN DIVATIA 238 IT(SS)NO.139/AHD/2017 2007-08 ITO, WARD-3(3)(6), AHMEDABAD SHRI BAHGWANBHAI REVABHAI PRAJAPATI, AHMEDABAD AAMPP2427Q 239 IT(SS)NO.141/AHD/2017 ITO, WARD-3(3)(6), AHMEDABAD SHRI BAHGWANBHAI REVABHAI PRAJAPATI, AHMEDABAD AAMPP2427Q 240 1763/AHD/2015 2002-03 D.C.I.T. CIRCLE-1(1)(1), VADODARA AMBALAL SARABHAI ENTERPRISES LTD. AABCA6893K SN SOPARKAR 241 2292/AHD/2016 2010-11 D.C.I.T, CIRCLE-2(1)(2), AHMEDABAD M/S. LONSEN KIRI CHEMICAL INDUSTRIES LTD. AABCL4527B TUSHAR HEMANI 242 218/AHD/2012 2008-09 ITO, WARD-9(2), AHMEDABAD AGARWAL KHURANA JOINT VENTURE, AHMEDABAD AAAAA8372Q SN SOPARKAR