Income Tax Appellate Tribunal - Indore
Nandlal Manglani, Indore vs Department Of Income Tax on 16 January, 2012
1
INCOME TAX APPELLATE TRIBUNAL
INDORE BENCH, INDORE
BEFORE SHRI JOGINDER SINGH, JUDICIAL MEMBER
And
SHRI R.C. SHARMA, ACCOUNTANT MEMBER
IT(SS)A Nos. 94 to 100/Ind/2012
A.Ys. 2003-04 to 2009-10
DCIT-1(1), Indore :: Appellant
Vs
Nandlal Manglani,
Prop. Pooja Agencies, Indore
PAN - ACVPM 4434 H :: Respondent
Cross-objection Nos.57 to 60/Ind/2012
(Arising out of IT(SS)A Nos.94 to 97/Ind/2012
A.Ys. - 2003-04 to 2006-07
And
IT(SS)A Nos.101 & 102/Ind/2012
A.Ys. - 2007-08 & 2008-09
Nandlal Manglani,
Prop. Pooja Agencies, Indore
PAN - ACVPM 4434 H :: Objector
Vs
DCIT-1(1), Indore :: Respondent
2
Department by Smt. Mridula Bajpai
Assessee by Shri Tribhuvan Sachdeva
Date of hearing 01.7.2013
Date of 29.7.2013
pronouncement
O R D E R
PER JOGINDER SINGH, judicial member
The Revenue as well as the assessee are in appeals for different AYs and the assessee has also preferred cross-
objections.
2. During hearing, we have heard Smt. Mridula Bajpai, ld.
CIT/DR and Shri Tribhuvan Sachdeva, learned Counsel for the assessee. At the outset, the learned Counsel for the assessee did not press the appeals for A.Ys. 2007-08 [IT(SS)A No.101/Ind/2012] & 2008-09 [IT(SS)A No.102/ind/2012], therefore, both these appeals of the assessee are dismissed as not pressed.
2.1 Now, we shall take up appeals of the Revenue wherein common grounds have been raised. The first common ground pertains to deleting the additions made on account of profit 3 claimed to unregistered clients for AYs 2003-04 to 2009-10.
The crux of arguments advanced on behalf of the Revenue is that the ld. Assessing Officer was busy in time-barring matters, thus, adequate opportunity was not provided to the Assessing Officer by the learned CIT(A). It was also pleaded that returns of beneficiaries were not filed before the Assessing Officer.
Thus, the assessment orders were defended. Our attention was also invited to the letter dated 16.1.2012, addressed to the ld.
CIT(A) by the Assessing Officer, mentioning that the additional evidence could not be verified as he was busy in time barring matters and also that he was assigned the duty of Observer in U.P. State Elections. Reliance was placed upon the decision in New Kailash Cotton Factory vs. Assessing Officer (2008) 166 Taxman 339 (P & H). On the other hand, the learned Counsel for the assessee strongly defended the impugned orders by explaining that the assessee was doing two types of transactions for which our attention was invited to pages 19 & 20 of the paper book. Plea was also raised that due to certain 4 circumstances, some of the details could not be filed before the Assessing Officer, however, the same were filed before the ld.
CIT(A) for which remand report was sought from the Assessing Officer. Our attention was invited to page 12, para 4.4 of the order of the ld. CIT(A), containing the complete list of clients along with their addresses. Our attention was further invited to page 43 (table B) containing list of clients for whom confirmations were filed and page 47 (table C) regarding list of clients in whose cases confirmations and I.T. Returns were duly filed. The sum & substance of the arguments was in support of the impugned orders.
2.2 We have considered the rival submissions and perused the material available on record. The facts, in brief, are that a search operation u/s 132 of the Act was carried out on 2.5.2008 at the premises of the assessee. It was observed by the ld. Assessing Officer that the names of the clients were not appearing in the Exchange, thus, the entire trade, through exchange, was done in the name of the assessee. The profit was 5 claimed to be apportioned between the assessee and the clients. The assessee is a broker in commodities exchange, deriving profit through transactions with National Board of Trade (in short NBOT) on behalf of its clients and also for self.
The working of the exchange is governed by the rules and regulations, issued by Forward Market Commission. The exchange appoints brokers on certain terms and conditions, including maintenance of minimum guarantee margin for transfer of funds from the brokers' accounts to the exchange accounts in case of shortage of margin. The brokers registered with the exchange are entitled to carry out transactions for and on behalf of its clients. The brokers are also permitted to transact in the exchange for self. To ascertain this aspect, the ld. Assessing Officer asked the assessee to explain as to why the income shown as transferred to such clients should not be assessed in the hands of the assessee to which the assessee explained as under:
6"a. The assessee has received brokerage from non-member clients which is accounted for on the date of purchase and settlement of forward contract.
b. Though the bye-laws of the exchange mention the registration of non-
member clients, but in practice the non-member clients were not registered by any listed member of the exchange.
C. the audited account were submitted before the exchange, but no discrepancy was pointed out regarding non-registration non-member clients, hence it was not seriously looked into.
d. The transactions are registered in the books of accounts of the assessee.
e. After closing of trade time, confirmation statement of sauda is sent to the client.
f. No adverse findings were given by an inspection carried out by Forward Market Commission.
g. the agreement with the clients were not registered with the exchange in the absence of adequate awareness.
h. He has not accepted any margin money from its non-member clients, however, marked to market was accepted from the clients."
The apprehension of the Investigation Wing as well of the Assessing Officer was that there was diversion of the profit by the assessee in the names of such clients. The ld. Assessing Officer doubted the genuineness of transactions recorded in the names of various clients and also in own books of the assessee.
The assessee filed confirmations and copies of income-tax returns of some of the clients. The ld. Assessing Officer accepted the genuineness of the claim with respect to the 7 clients' profit only in the cases where the assessee could file the copy of their income-tax returns and for the remaining, the profit was added to the total income of the assessee. The additions, so made, are summarised hereunder:
A.Y. Returned Assessed Amount of Demand income income (Rs.) addition Raised (Rs.) (Rs.) (Rs.) 2003-04 1291630 32136830 30845200 19556565 2004-05 982830 94694260 93711430 58076988 2005-06 2100080 69113640 66993555 26733804 2006-07 1219240 96995670 95776429 52733842 2007-08 1218340 43821910 43305454 23064869 2008-09 1643580 29704360 27811941 13379310 2009-10 6164930 9080060 1915131 3210456 2.3 The aggrieved assessee preferred appeals before the ld. CIT(A) where some additional evidences were filed. It was claimed that the Assessing Officer did not ask for list of clients who had suffered losses in NBOT transactions. The remand report was sought from the ld. Assessing Officer by the learned CIT(A) in regard to additional evidences, filed before him.
However, the Assessing Officer did not file the remand report.
The submissions of the assessee and the confirmations filed before the ld. CIT(A) are summarised as under:
8"4.3 During the appeal proceedings, detailed submissions have been made which have been reproduced in para 3 above. It has been pleaded that all the clients are genuine and funds were transferred between the assessee and those clients through banking channels only; and that merely on account of failure for having registered those clients in the record of NBOT, the income of those clients cannot be added to its income. The assessee also accepted that as per the rules and regulations of NBOT, it was required to get its clients registered in the exchange, but this was not done so by and large by all the brokers because the exchange (NBOT) did not enforce the registration. The result was that though the name of clients (for whom the assessee had transacted i.e. sauda was effected in NBOT) did appear in its books of accounts but the same was not recorded in NBOT's records. For this reason, entire pay-in and pay-out in the NBOT was recorded in the name of the assessee only, whereas, the financial records of the assessee did reflect the corresponding transactions and the ledger accounts of all those clients. It was pleaded that brokerage was duly charged on such transactions. During the proceedings, nevertheless, the assessee further collected the confirmations and / or ITRs of some of the clients in support of its claim that all its clients were genuine and the profit passed on to them were also reflected by them in their ITRs. It has been also submitted that inspite of their best effort, they could not collect the ITRs of all its clients for the reasons that most of the persons are hesitant to provide such documents. The assessee also submitted the list of clients who had suffered losses and made a request to admit all those documents [ Confirmations, ITRs] as additional evidence under rule 46A. The applications of the assessee together with the enclosures (additional evidences) in this regard was sent to the AO vide this office letter dated 09.12.2011 and 19.01.2012 for his comments. However, so far no comments have been received 9 on the issue of admissibility of additional evidences under rule 46A. In its application, the assessee had taken plea that during the assessment proceedings, those confirmations, ITRs could not be received from the concerned clients inspite of his repeated request; moreover adequate time for compliance was also not given by the AO and as such the assessee was prevented by sufficient cause to furnish those documents before the AO. It is also submitted that the AO had not called for the clients list who had suffered losses and therefore the same was being filed at the appellate stage as additional evidence. I have considered the application so made by the assessee for admission of additional evidences. I find that these documents in the form of additional evidences in the form of confirmations and ITRs were not in the possession of the assessee, rather they had to collect it from its clients; the assessee could collect these documents with lot of difficulty but after the completion of assessment. In view thereof, I agree with the assessee's plea that it was prevented by sufficient cause to furnish those documents before the A.O. The client's list for losses was either not called for or not taken into account, by the AO. Accordingly, I admit these documents as additional evidences.
4.4 Based on the confirmations / ITRs furnished either before the AO or before me (as additional evidence), I had asked assessee to compile the relevant information such as name and address of the clients, PAN, the amount of profit / loss transferred to the client, the gross total income and the income from speculation business [i.e, NBOT profits) shown by the clients ill their returns. The required compilation has been made by preparing three separate tables. The table-A contains the list of all the clients, their addresses, PAN and the amount of profit / loss transferred by the assessee to those clients. The table- B contains the list of those clients for whom confirmation could be filed, whereas the table -C contains the list of the clients in respect of which confirmation and ITRs both were filed. The table- C also contains the information as regards to the gross total income and the income from 10 speculation business shown by such clients in their returns. The information has been compiled assessment year-wise also. I have test checked the contents of these tables with reference to the confirmations / ITRs. The relevant tables are as under:
TABLE-A Complete List Of the client & their address AY- 2003-04 Sl Name of the client Address of the Pan of the Profit to the Loss of the No. client client client client 1 ADITI W/O GIRISH 116, KATJU ADQPP7071F 44,740 PANJANI COLONY INDORE 2 AMIT S/O PRATAP 28-29, MEHAK ACJPT9269R 56,320 TOLANI APARTMENT SCHEME NO.
101 MANIK BUGH ROAD INDORE
3 AMRITA W/O 116, KATJU ADQPP7143J 30,360 GURUCHAN COLONY PANJAWANI INDORE 4 AND AGRO FOODS LTD. EUPHARMA AACCA0191K 2,276,180 HOUSE SAHAKAR ROAD, VILE PARLE (EAST) MUMBAI 5 31, -19,343,704 SAROJINIDEVI ROAD SECUNDERAB AD 6 ARCHANA A-501, ACRPB6358 50,580 DHANESH PEARL A MANGLANI ARCADE, J.P. ROAD, MUMBAI 11 7 ARUNA SHAMJI LADHA 47,240 ENTERPRISES BUILDING 2 FLOOR, 357, BHANDARKAR (EAST MUMBAI) 8 ASHISH KUMAR 87/2, TEL GALI ABFPJ3678M 64,800 JAIN SIYAGANJ INDORE 9 ASHOK KUMAR 8, SADHU NAGAR AACHA6441B 49,080 PARASRAM HUF MANIK BAGH ROAD INDORE 10 AGRI 202, BANSI PLAZA, 581, AACFA8681P -965,800 BUSINESS M.G.ROAD, INDORE INTERNATIONAL 11 BHAJORAI 18/22/ZACEIR BAZAR, 13,920 FATS@ ABOVE PNB, NEXT PROTEINS COTTON EXCHANGE PVT.LTD. BUILDING MUMBAI 12 BETUL OILS & 810, MARKER 16,750 FLOURS LTD. CHAMBER 88TH FLOOR NARIMAN POINT, MUMBAI 13 BHADRA L 80, B,PATWA CHAL, 2,150.000 MEHTA ROOM NO. 19, JAWERI BAZAR 1ST FLOOR MUMBAI-2 14 DARUKA 49, AGRASEN NAGAR 357,280 TRADERS INDORE 15 DIVYA OIL C/O 15-2-457-II 116,300 PRODUCTS FLOOR, VENKATESHWAR NILAYAM, KISHANGANJ, HYDERABAD-500012 16 DWECOM VILLAGE TALAWALI AABCD1492 9,649,180 ELECTRODES CHANDA MANGLIA M LTD. INDORE 17 DHULIA -195,300 TRADERS 18 GAJENDRA HUF 2/18 NEW AACHG3299P 62,800 CHIMANLAL MAHESH NAGAR, JAIN FAMILY INDORE 19 GHANSHYAMDA 38, KATJU COLONY AAAHG7630J 12,840 S INDORE PARIYANI(HUF) 20 GIRIRAJ JIWAJI NAGAR ABVPA0257B 100,000 KISHORE MORENA AGRAWAL 21 GUJRAT 50/2, LODHIPURA 301,500 OVERSEAS INDORD-452002 DRUGS LTD.
12 22 GULAB BAI JAIN 2/16 MAHESH NAGAR AGGPJ2401H 31,440 INDORE 23 GUJRAT AMBUJA TOWER, NR. AAACG3980A -2,782,450 AMBUJA DARPAN SIX ROAD EXPORTS LTD. NAVRANGPURA, AHMEDABAD-380014 24 J.V.VASA 336, SADAR STOCK AABHV4216J 997,320 EXCHANGE RAJKOT 25 JAIN SENETARY 91, TEL GALI SIYAGANJ 108,880 WARE INDORE 26 JAY KUMAR 29, SIYAGANJ INDORE AABHJ7216E 59,220 PARASRAM HUF 27 JITENDRA 18-B, ASHOK KHASGI AJCPK 1645G 100,440 KUNDWANI BAZAR GWALIOR 28 JYOTEEN S. 14, KAILESH BHAVAN, AAHPS6193B 209,180 SETHIA 1ST FLOOR 258 MATUNGA SION ROAD MUMBAI-400022 29 KALPANA 17 SNEHLATA GANJ AFPPB1429J BOTADARA STREET NO-4 INDORE 30 KANCHAN W/O 8, SADHU NAGAR AMGPS1344H 29,520 ASHOK KUMAR MANIK BAGH INDORE 31 K.P.MANIK 24, NEW BARDEN LINE 47,500 MAZID BUNDER MUMBAI 32 KAILASH 4/7 USHAGANJ AGQPM4057 50,120 CHAND MITTAL CHHAWANI, INDORE M 33 KALPANA 201, SURYA AHBPG8502F 39,400 DENGRE APARTMENT, 1-B, ANNAPURNA NAGAR INDORE-452009 34 KETU A. 6, KAILESH BHAVAN 212,320 SETHIYA 1ST FLOOR,258 MATUNGA SION ROAD MUMBAI- 400022 35 KISHORE 8, SADHU NAGAR AAPHK2217J 140,140 KUMAR INDORE PARASRAM HUF 36 KRISHNA OIL 6/1, NEW PALASIA AAACK9866D EXTRACTIONS INDORE LTD. 37 KUMARI KIRAN 116, KATJU COLONY AMBPP7323C 145,700 D/O SHRI INDORE VASUDEO 38 KUNJ A. 6, KAILESH BHAVAN AAPPS7425Q 201,320 SETHIYA 1ST FLOOR,258 MATUNGA SION ROAD MUMBAI- 400022 39 K.K.TRADERS -1,788,400 13 40 KUNTESH JAIN 58/8, NEW DEWAS 51,520 ROAD BEHIND S.B.OF INDORE 41 LIBERTY OIL -1,172,500 MILLS LTD. 42 LAXMI SOLVEX 401, "B" BLOCK AAACL1082G -2,737,500 CORPORATE HOUSE 169,RNT MARG, INDORE 43 LAKHILAL -147,800 TOTAMAL 44 LEO EDIBLE & HYDRABAD AAACL4123E -5,829,400 FATS LTD 45 LEELADEVI 20, SIYAGUNJ INDORE AMGPS1339E 38,300 PARASRAM 46 M.A.PARMAR D-301, MOHITA NAGAR AGRPP7907A 106,980 ANDHERI-KURLA ROAD CHAKAL, ANDHERI (EAST), MUMBAI- 400099 47 MAHESH JAIN 1/13,MAHESH NAGAR, 30,420 INDORE 48 MANOHAR G-1 PRINCE 28,900 SAINI APARTMENT 87-88 ASHISH NAGAR INDORE 49 MANOJ 2/16,MAHESH NAGAR, AACHM4387A 62,800 CHIMANLAL INDORE JAIN FAMILY 50 MOHITE & 17-E-MOHITE 3,497,100 MOHITE BUILDING NEAR NAGAL PARK JILLA PARISAD KOLHAPUR (M.S) 51 MURLIDHAR 152, JAWAHER NAGAR 44,720 BADLANI NEEMUCH (M.P.) 52 NANIKRAM GHODA NIKAS ROAD -15,200 MOTUMAL BHOPAL 53 NITIN JAIN 90, TEL GALI ABJPJ0530E 29,640 SIYAGUNJ INDORE 54 PRAVEEN 2/16,MAHESH NAGAR, AAEHP7018K 62,800 CHIMANLAL INDORE JAIN FAMILY 55 PREMA 49,AGRASEN NAGAR ABCPA4472 92,520 AGRAWAL INDORE D 56 POONA DALL & 103-104, HADAPSAR AABCP2950I 23,600
OIL MILLS LTD IND.ESTATE PUNE-
411013
57 PUNAMDEVI 20, SIYAGUNJ INDORE AMGPS1348 48,960
14
INDER KUMAR M
58 RAJENDRA 22, COMMERCIAL ACIPP9212R 168,430
PRABHUDAS CHAMBER, SATTA
POBARU BAZAR RAJKOT
59 RAJESH V. 22, COMMERCIAL ACFPT5671D 1,358,980
THAKKAR CHAMBER, SATTA
BAZAR RAJKOT
60 RAJIV VYAS 58,000
S/O O.P.VYAS
61 RAKHAB 53, BHAGWANDEEN ABXPJ4578N 35,080
CHAND JAIN NAGAR INDORE
62 RITESH 26-F BAKHTAWAR RAM AAJHR7644N 50,980
PARASMAL NAGAR INDORE
KATKATI HUF
63 RITESH 26-F BAKHTAWAR RAM AEHPJ3489H 30,140
PARASMAL S/O NAGAR INDORE
PARASMAL
64 SAGARDEEP 12/1, NAVARATAN ACWPJ3596L 34,680
JAIN BAUG INDORE
65 SAVITA 49,AGRASEN NAGAR ABCPA4471A 89,460
AGRAWAL INDORE
66 SHANTADEVI 18-B, ASHOK KHASGI AJCPK1652K 110,400
KUNDWANI BAZAR GWALIOR
67 SEEMA 30, SHRINAGAR MAIN AJGPK4799P 47,400
KHANDELWAL INDORE
68 SHEETAL 26-F BAKHTAWAR RAM AAPHS1891C 49,560
KUMAR NAGAR INDORE
PARASMAL
KATKATI HUF
69 SHIKHA 49,AGRASEN NAGAR 89,840
AGRAWAL INDORE
70 SHEETAL DAS 18-B, ASHOK KHASGI AJCPK1636M 140,060
KUNDWANI BAZAR GWALIOR
71 SIDDHARTH 17, DILPASAND ABFPJ3679L 65,280
JAIN COLONY RACE CORCE
ROAD INDORE
72 SONIYA 17, DILPASAND ABFPJ3679L 49,200
RAJENDRA COLONY RACE CORCE
MANGLANI ROAD INDORE
73 SMT. GEETA 136, JAWAHAR NAGAR 75,200
DEVI VINOD NEEMUCH (M.P.)
BADLANI
74 SMT. NEETA 136, JAWAHAR NAGAR ARKPS0691L 100,100
SINGHAL NEEMUCH (M.P.)
75 SMT. PREMLATA 31, SITARAM PARK 41,400
S.JAIN COLONY INDORE
76 SMT. PRITI R. 31, SITARAM PARK 40,880
JAIN COLONY INDORE
77 SMT.SUNITA 26-F BAKHTAWAR RAM AEXPJ9253P 75,140
15
W/O RITESH NAGAR INDORE
KUMAR
78 SUSHMA JAIN 1/13, MAHESH NAGAR 30,420
INDORE
79 SWETA MITTAL 4/7 USHAGUNJ, 49,520
CHHAWANI INDORE
80 TRILOK PRADEEP DRESSES 23,000
CHANDRAJI BHAV KAA BAZAR
BHUTRA LASKHAR GWALIOR
81 V.P.MANIK 24, NEW BARDAN LINE 49,920
MAZID BUNDER
MUMBAI
82 VANDANADEVI 8, SADHU NAGAR BAOPS9240P 30,940
GIRISH KUMAR INDORE
83 VANITA W/O 6A/3 NEW PALASIA 49,440
DEEPAK
MANSARAMANI
84 VARSHDEVI JAY 20, SIYAGUNJ INDORE AMGPS1350 40,400
KUMAR M
85 VASUDEV 491, ANAND NAGAR 33,760
PARMANAND INDORE
KAKWANI HUF
86 VIJAY KUMAR 8, PRATIMA SOCIETY, AANPG7703R 4,423,400
GUPTA NAVRANGPURA
AHMEDABAD
87 VIJAY KUMAR 87/2, TELGALI INDORE 64,680
JAIN
88 VINOD KUMAR 136, JAWAHAR NAGAR 46,620
BADLANI NEEMUCH (M.P.)
89 VINOD KUMAR 49, ANAND NAGAR 50,420
KAKWANI (HUF) BEHIND SAPNA SANGEETA CINEMA INDORE 90 VINOD KUMAR 136, JAWAHAR NAGAR 50,620 PARASRAM HUF NEEMUCH (M.P.) 91 VISHAL VISHAL HOUS OPP. AAACV2354D 1,555,800 EXPORTS SALES INDIA ASHRAM OVERSEAS LTD. ROAD AHMEDABAD 92 VISHAL JAIN 17, DILPASAND ADCPJ9275R 80,520 COLONY RACE CORCE INDORE 93 VARUN -1,001,000 MARCANTILE 94 VISHAL 641, M.G.ROAD ABOVE 36,400 SANGHAVI S/0 DULHAN SAREE PRAKASH CENTER, NEAR KRISHNA PURA BRIDGE, INDORE Total 31,216,52 -35,979,054 16 0 A.Y.2004-05 1 ANAND MOHITA 5 FLOOR YUGDHARMA AABCA6797Q 6,025,300 AGRO COMPLEX CENTER INDUSTRIES BAZAR ROAD RAMDASPATH NAGPUR 2 AND AGRO EUPHARMA HOUSE AACCA0191K 628,000 FOODS LTD. SAHAKAR ROAD, VILE PARLE (EAST) MUMBAI 3 ARUNA SHAMJI LADHA 39,060 ENTERPRISES BUILDING 2 FLOOR, 357, BHANDARKAR ROAD MATUNGA (EAST MUMBAI) 4 ARUNA SHAMJI LADHA 85,040 MECHONI BUILDING 2 FLOOR, 357, BHANDARKAR ROAD MATUNGA (EAST MUMBAI) 5 ASHISH KUMAR 87/2, TEL GALI ABFPJ3678M 65,240 JAIN SIYAGANJ INDORE 6 ASHA JAIN 2/16, MAHESH NAGAR ABGPJ2402E 54,820 INDORE 7 BIO-CHEM 130, TRADE CENTER, AABCB7587P -300,600 FINANCE LTD. 18 SOUTH TUKOGANJ INDORE 8 BAHETI SOYA 212 MOURYA CENTEER AAIFBO346A 1,529,820 LINKS RACE COURSE ROAD INDORE 9 BHAJORAI 18/22,ZACEIR BAZAR, 36,600 FATS@ ABOVE PNB, NEXT PROTEINS COTTON EXCHANGE PVT.LTD. BUILDING MUMBAI 10 BHOLANATH JIWAJI GANJ MORENA AGZPB5297K 197,400 BANSAL 11 B.N.OIL PVT. 215, SUNRISETOWER AACCB2463M 2,500,120 LTD. M.G.ROAD INDORE 12 CHANDRAKANT 46, COMMERCIAL 500,060 N. SUBA CENTER, SATTA BAZAR RAJKOT, GUJRAT 13 CRONI FINANCE 13, MORSALI GALI- 9,716,080 & TRADING INDORE P.LTD.
14 CHIMANLAL 2/16, MAHESH NAGAR ACUPJ3751H 109,960
JAIN INDORE
15 DHANVANTI 23, TRIVENI COLONY 60,500
PAMNANI INDORE
16 DILIP KUMAR JIWAJIGANJ MORENA 199,020
BANSAL
17
17 DWECOM VILLAGE TALAWALI AABCD1492 9,018,920
ELECTRODES CHANDA MANGLIA M
LTD. INDORE
18 GAJENDRA HUF 2/18 NEW AACHG3299P 102,800
CHIMANLAL MAHESH NAGAR,
JAIN FAMILY INDORE
19 GANESHIBAI JIWAJIGANJ MORENA AGGPB1659G 104,820
SINGHAL
20 GHANSHYAMDA 38, KATJU COLONY AAAHG7630J 8,760
S INDORE
PARIYANI(HUF)
21 GIRIRAJ JIWAJI NAGAR ABVPA0257B 200,040
KISHORE MORENA
AGRAWAL
22 GIRDHARI LAL 205, RAJANI BHAVAN AOGPS0962R 7,500,140
ASARDA 569, M.G.ROAD
INDORE
23 GULAB BAI JAIN 2/16 MAHESH NAGAR AGGPJ2401H 73,980
INDORE
24 G. SHRIDHAR SUSHEN OIL & FOOD 403,460
REDDY 15-2/147, HYDERABAD
25 GUJRAT AMBUJA TOWER, NR. AAACG3980A -19,966,102
AMBUJA DARPAN SIX ROAD
EXPORTS LTD. NAVRANGPURA,
AHMEDABAD-380014
26 HANSRAJ E-35, FLAT NO-2 1 96,840
RAMJI SHAH FLOOR PREM SAGAR
CO-OPERATIVE
SOCITY, SECTOR 29,
VASHI, NEW MUMBAI
27 I.T.C. LTD. 31, SAROJINI DEVI AAACI5950L -59,277,125
ROAD,
SECUNDARABAD
28 JAIN KRISHI 5/2, MAHARANI ROAD, AJCPK1645G 61,120
KENDRA INDORE
29 JAYANTILAL J. SAMIR MANSION AACHJ9420R 300,340
THAKKAR (HUF) BLOCK NO-4, ABOVE
CENTRAL BANK OF
INDIA, MASKASTH
NAGPUR
30 JAYANTILAL 4, RAJHANS SOCITY 139,460
SHANTILAL NASIK
SARAF
31 JEEVANLAL SURENDRA NAGAR 150,840
PASAM SINGH COTTON HAFF
SANGHAVI GUJARAT
32 JITENDRA 18-B, ASHOK KHASGI AJCPK 1645G 187,280
KUNDWANI BAZAR GWALIOR
33 KUNTESH JAIN 58/8, NEW DEWAS 52,400
18
ROAD BEHIND S.B.OF
INDORE
34 KALPANA JIWAJIGANJ MORENA ARKPS0748L 192,140
SINGHAL
35 KAMLESH BALU 38, NAGAR SHETH AMJPS3129M 200,220
BHAI SHAH RATANPOLE MARKET
AHMEDABAD
36 KANTA BAI 26-F BAKHTAWAR RAM AEAPJ8915K 105,600
PARAS KUMAR NAGAR INDORE
KATKANI
37 KIRAN 30, SHRI NAGAR MAIN AJGPK4818D 83,520
KHANDELWAL INDORE
38 KIRAN SINGHAL JIWAJIGANJ MORENA ABKPS0739F 199,300
39 KRANTI SATISH 201, BANSI PLAZA, 581 AGOPM9986F 100,320 MANGLANI M.G..ROAD INDORE 40 KRISHNA IRON 821-A, URLA IND.AREA AAACK9864B 6,154,640 STRIP & TUBE SARORA RAIPUR LTD.
41 KUSHAL BAI 12/1, NAVRATAN BAGH ABXPJ4580G 70,260
JAIN INDORE
42 KUSUM 5/2, MAHARANI ROAD, AHIPK9243L 40,440
PRAKASH INDORE
CHAND JAIN
43 LATA PAMNANI 24, TRIVENI COLONY AGDPP03901 50,400
INDORE 3
44 LEELAVATIBEN 602,603 EMBASSY ACVPP1722H 150,260
SANGHAVI TOWER JAWAHAR
ROAD RAJKOT
45 LAXMI SOLVEX 401, "B" BLOCK AAACL1082G -7,542,900
CORPORATE HOUSE
169,RNT MARG,
INDORE
46 LEO EDIBLE & HYDRABAD AAACL4123E 1,736,100
FATS LTD
47 M.A.PARMAR D-301, MOHITA NAGAR AGRPP7907A 125,020
ANDHERI-KURLA ROAD
CHAKAL, ANDHERI
(EAST), MUMBAI-
400099
48 MANOJ 2/16,MAHESH NAGAR, AACHM4387A 115,800
CHIMANLAL INDORE
JAIN FAMILY
49 MADHVDAS 23, TRIVENI COLONY AFUPP3787N 62,600
PAMNANI INDORE
50 MAHENDRA 97, KASERA BAZAR AAMHM3246 39,920
JAIN HUF INDORE B
51 MANILAL 5, LAHORI MARKET ADQPK4789H 50,120
KATKANI 90/1, TELGALI
SIYAGANJ INDORE
19
52 MANILAL 104, BALDEV APART. AAHHM3106 30,080
KATKANI HUF 31/1 RACE COURCE Q
ROAD INDORE
53 M.P.GLYCHEM 610, TULSIANI AAACM2696K -5,000,360
IND.LTD. CHAMBERS, NARIMAN
POINT, MUMBAI
54 MANILAL 124, CHANDANI ADQPP6933Q 158,800
PIRODIA CHOUK RATLAM
55 MANISH KUMAR 12/1, NAVRATAN BAGH ACQPJ2789K 29,900
RAKHAB INDORE
CHAND JAIN
56 MANJU JAIN 21/6, MAHESH NAGAR ABGPJ2401H 57,120
INDORE
57 MANOJ KUMAR 2/16, MAHESH NAGAR ABGPJ2403F 78,400
JAIN INDORE
58 MAYADEVI 30, SHRI NAGAR MAIN AJHPK5101A 82,130
KHANDELWAL INDORE
59 MAYANK 2/18, NEW MAHESH AEMPJ2089L 120,800
GAJENDRA NAGAR INDORE
JAIN
60 MRS. RAKSHA SAMIR MANSION 141,900
J. THAKKAR BLOCK NO-4, ABOVE
CENTRAL BANK OF
INDIA, MASKASTH
NAGPUR
61 NANIKRAM GHODA NIKAS ROAD 42,750
MOTUMAL BHOPAL
62 NIRMALA 56, GULMOHAR ACVPM4433H 100,360
MANGLANI COLONY INDORE
63 NITIKA 30, SHREE NAGAR AGUPK1735E 80,200
KHANDELWAL MAIN INDORE
64 NITIN JAIN 90, TEL GALI ABJPJ0530E 35,320
SIYAGUNJ INDORE
65 NITIN KUMAR 90, TEL GALI AADHN5898N 107,980
JAIN HUF SIYAGUNJ INDORE
66 PADMADEVI JIWAJIGANJ MORENA AHFPB3537P 198,100
BANSAL
67 PARAM TALAWALI CHANDA, -953,220
INDUSTRIES MANGLIA, INDORE
LTD
68 PARAS KUMAR 91, TEL GALI AAIHP2237C 109,560
SHANTILAL HUF SIYAGUNJ INDORE 69 POOJA 29, SUNIL SHOPPING AFYPM5337D 987,800 COMMODITY CENTER J.P.ROAD ENTERPRISES OPP.NAVARANG CINEMA, ANDHERI (WEST) MUMBAI-58 70 POONAM JAIN ADUPJ8357J 79,920 71 PRADEEP D-21, APMC MARKET AAAHP5712Q 49,960 20 JAMUNADAS NO-1 MUDILI BAZAR (HUF) NEW MUMBAI 72 PRADEEP G-12 KRISHNADEEP ADHPP5641A 60,400 KUMAR COMPLEX 11/1 MANILAL MAHARANI ROAD INDORE 73 PRADEEP 3 JOY BUILDERS ADIHP1200R 39,800 MANILAL COLONY INDORE PIRODIA (HUF) 74 PRAKASH BHAI 39,NAGAR SETH AAWPV8923B 500,120 VADILAL VASA MARKET RATANPOLE AHMEDABAD 75 PARSURAM 15-2/457, HYDERABAD 100,100 REDDY 76 PRAVEEN 2/16,MAHESH NAGAR, AAEHP7018K 96,800 CHIMANLAL INDORE JAIN FAMILY 77 POONA DALL & 103-104, HADAPSAR AABCP2950I -434,500 OIL MILLS LTD IND.ESTATE PUNE-
411013
78 PRAVEEN 2/16,MAHESH NAGAR, ABBPJ7682F 71,100
KUMAR JAIN INDORE
79 PRIME -939,280
SOLVENT
EXT.LTD.
80 PREETA JAIN 2/16,MAHESH NAGAR, AEMPJ2088M 41,040
INDORE
81 RAJENDRA 7, BANGLOW 61/1 LAL AAFHR1102R 52,220
KESHRIMAL BAGH NEAR NAI-DUNIA
RANKA (HUF) PRESS INDORE
82 RAKHAB 53, BHAGWANDEEN ABXPJ4578N 14,760
CHAND JAIN NAGAR INDORE
83 RITESH 26-F BAKHTAWAR RAM AAJHR7644N 29,940
PARASMAL NAGAR INDORE
KATKATI HUF
84 RAMESH 111, ROYAL GOLD, 4-A, ABTPA5460G 4,046,960
AGRAWAL Y.N.ROAD INDORE
85 RAJENDRA 201, BANSI PLAZA, 581, AAIHR4359F 118,820
NANDALAL M.G.ROAD INDORE
FAMILY (HUF)
86 RAMNIKLAL SURENDRA NAGAR 199,820
CHAMPALAL & COTTON HAFF GUJRAT
CO.
87 ROHIT BALU 38, NAGAR SETH AMKPS0784G 196,240
BHAI SHAH MARKET RATANPOLE
AHMEDABAD
88 ROMA PAMNANI 24, TRIVENI COLONY AFYPP3792H 50,900
INDORE
89 SAGARDEEP 12/1, NAVARATAN ACWPJ3596L 70,480
21
JAIN BAUG INDORE
90 SHANTADEVI 18-B, ASHOK KHASGI AJCPK1652K 199,320
KUNDWANI BAZAR GWALIOR
91 SEEMA 30, SHRINAGAR MAIN AJGPK4799P 85,130
KHANDELWAL INDORE
92 SHEETAL 26-F BAKHTAWAR RAM AAPHS1891C 59,840
KUMAR NAGAR INDORE
PARASMAL
KATKATI HUF
93 SHEETAL DAS 18-B, ASHOK KHASGI AJCPK1636M 411,220
KUNDWANI BAZAR GWALIOR
94 SIDDHARTH 17, DILPASAND ABFPJ3679L 49,440
JAIN COLONY RACE CORCE
ROAD INDORE
95 SHARDA INDORE -18,080,000
COMMODITIES
PVT.LTD.
96 SUNLINE AGRO MAHADKOSH HOUSE, -34,024,651
TRADE PVT. INDORE
LTD
97 SONIYA 17, DILPASAND ABFPJ3679L 150,720
RAJENDRA COLONY RACE CORCE
MANGLANI ROAD INDORE
98 SMT.SUNITA 26-F BAKHTAWAR RAM AEXPJ9253P 77,850
W/O RITESH NAGAR INDORE
KUMAR
99 SANGEETA JAIN 17, DILPASAND ADYPJ6998F 100,240
W/O VIJAY JAIN COLONY RACE CORCE ROAD INDORE 100 SANGEETA 305, VARSHDEEP ADQPP7254C 51,900 PRADEEP APP.10/1 SOUTH PIRAODIA TUKOGANJ INDORE 101 SANTOSHCHAN 97,KASERA BAZAR ACAPJ3754C 70,520 D JAIN INDORE 102 SANTOSHCHAN 97,KASERA BAZAR AALHS6801G 41,520 D JAIN HUF INDORE 103 SATISH 56, GULMOHAR ACVPM4430D 250,200 MANGLANI COLONY INDORE 104 SOYASUN 4 FLOOR, NAV 77,700 PROCESSORS P. MAHARASHTRA LTD. HOUSE, OP.SHANIWAR WADA 43,SHANIWAR PATH PUNE 105 SUDAMA LAL 106 KATJU COLONY 499,960 LALWANI INDORE 106 SUPERB INDORE 9,573,060 TRADING CO.PVT.LTD.
107 SUSHIL KUMAR C/O SHAKAMBARI AALHS8345B 4,422,700 22 KHOWLA (HUF) INDUSTRIES OLD COTTON MARKET KHAITAN BHAWAN 1 FLOOR AKOLA 108 V.HEERJI & CO. 3/29,MULJI OVERSHI 4,996,120 BUILDING 116, KESHAV NAIK ROAD, MUMBAI 109 VASANT 3/29,MULJI OVERSHI ACAPT3960C 499,860 NANALAL BUILDING 116, THAKKAR KESHAV NAIK ROAD, MUMBAI 110 VASUDEV 49, ANAND NAGAR ACPPK3564Q 49,880 KAKWANI) BEHIND SAPNA SANGEETA CINEMA INDORE 111 U.A.PARMAR -108,400 112 VIJAY KUMAR 8, PRATIMA SOCIETY, AANPG7703R 16,636,57 GUPTA NAVRANGPURA 0 AHMEDABAD 113 VIJAY KUMAR 87/2, TELGALI INDORE 65,110 JAIN 114 VIPPY 28, IND.AREA, AABCV1297N 15,200 INDUSTRIES A.B.ROAD DEWAS-
LTD. 455001
115 VISHAL VISHAL HOUS OPP. AAACV2354D -3,712,450
EXPORTS SALES INDIA ASHRAM
OVERSEAS LTD. ROAD AHMEDABAD
116 VISHAL JAIN 17, DILPASAND ADCPJ9275R 85,380
COLONY RACE CORCE
INDORE
TOTAL 96,274,90 -150,339,588
0
A.Y.2005-06
1 AND AGRO EUPHARMA HOUSE AACCA0191K -1,606,600
FOODS LTD. SAHAKAR ROAD, VILE
PARLE (EAST) MUMBAI
2 AGROTECH -2,240,950
FOODS LTD.
3 ARUNA SHAMJI LADHA 59,695
MECHONI BUILDING 2 FLOOR,
357, BHANDARKAR
ROAD MATUNGA (EAST
MUMBAI)
4 ASHOK KUMAR D-301, MOHITA NAGAR AADPP2962M -102,600
PARMAR ANDHERI-KURLA
ROAD CHAKAL,
ANDHERI (EAST),
MUMBAI-400099
23
5 ASHISH 55 CANT JABALPUR AAEHA4544P 80,191
AGRAWAL
6 ADANI 301, PRINCES PRIDE, AABCA2804L 39,592
EXPORTS LTD. RD FLOOR, 21/3 NEW PALASIA INDORE 7 AKSHAT KUMAR 12/1 NAVRATAN BAGH AFUPJ5040C 90,503 JAIN INDORE 8 ALPABEN C/O RAMANIKLAL AJFPD5558C 100,034 TEJASHBHAI CHAMPALAL NI DOSHI COMPANY 18 TARMBAK CHAMBERMEHATA MKT.
SURENDRANAGAR
9 ANAND MOHTA KHAMGAON AAACD5778P 2,499,600
VEGETABLES (BULDANA) M.S.
10 ANUPAMA C/O K.S.OILS LTD. GPG9844F 79,647
GARG JIWAJI GANJ MORENA
11 ASHISH KUMAR C/O K.S.OILS LTD. AAEHA7418N 90,503
ADITI KUMAR JIWAJI GANJ MORENA
HUF
12 ASHOK SHAMJI LADHA AAAPM9495M 50,027
KANTILAL BUILDING 2 FLOOR,
MECHONI 357, BHANDARKAR
ROAD MATUNGA (EAST
MUMBAI)
13 ASHISH PALOD -124,800
14 BUNGE INDIA -140,000
PVT. LTD.
15 BIO-CHEM 130, TRADE AABCB7587P -501,900
FINANCE LTD. CENTER,18, SOUTH TUKOGANJ INDORE 16 BASANTILAL AGAR (SHAJAPUR) ACKPJ9058M 79,940 SUKHLAL JAIN INDORE 17 BHASKAR VILLAGE SIYA DIST. 277,875 EXXOILS LTD DEWAS 18 BETUL OILS & 810, MARKER 253,861 FLOURS LTD. CHAMBER 88TH FLOOR NARIMAN POINT, MUMBAI 19 G. SHRIDHAR SUSHEN OIL & FOOD -396,700 REDDY 15-2/147, HYDERABAD 20 GLENCORE PHARMA SEARCH AACCG4264D -2,029,900 GRAIN INDIA HOUSE 3RD FLOOR PVT. LTD B.G.KHER MARG WORLI MUMBAI-18 21 GUJRAT AMBUJA TOWER, NR. AAACG3980A -14,106,200 AMBUJA DARPAN SIX ROAD EXPORTS LTD. NAVRANGPURA, 24 AHMEDABAD-380014 22 ISHWARIDEVI 136, JAWAHAR MARG, AGGPB4589H 82,872 W/O PARASRAM NEEMUCH (M.P) 23 I.T.C. LTD. 31, SAROJINI DEVI AAACI5950L -1,102,500 ROAD, SECUNDARABAD 24 JAIN KRISHI 5/2, MAHARANI ROAD, AJCPK1645G 60,591 KENDRA INDORE 25 JAIN SENETARY 91,TEL GALI SIYAGANJ 119,471 WARE INDORE 26 JITENDRA 18-B, ASHOK KHASGI AJCPK 1645G 200,000 KUNDWANI BAZAR GWALIOR 27 KRISHNA OIL 6/1, NEW PALASIA AAACK9866D 14,137,23 EXTRACTIONS INDORE 6 LTD.
28 KRISHNA IRON 821-A, URLA IND.AREA AAACK9864B 4,999,826
STRIP & TUBE SARORA RAIPUR
LTD.
29 KUSHAL BAI 12/1, NAVRATAN ABXPJ4580G 99,660
JAIN BAGH INDORE
30 KILODA -3,989,000
TRADING
PVT.LTD
31 KUSUM 502, SANGEETA APPT. ABBPC4099D 39,824
CHAWDA 66 BHAGWANDIN
NAGAR INDORE
32 LEELA BAI 55, CANT JABALPUR AEYPA6063P 50,280
AGRAWAL
33 LEELA BEN C/O RAMANIKLAL AJFPD5557P 100,271
NITIN CHANDA CHAMPALAL NI
DOSHI COMPANY 18
TARMBAK
CHAMBERMEHATA
MKT.
SURENDRANAGAR
34 LEO EDIBLE & HYDRABAD AAACL4123E 292,000
FATS LTD
35 M.A.PARMAR D-301, MOHITA NAGAR AGRPP7907A 103,871
ANDHERI-KURLA
ROAD CHAKAL,
ANDHERI (EAST),
MUMBAI-400099
36 MANILAL 124, CHANDANI ADQPP6933Q 60,200
PIRODIA CHOUK RATLAM
37 MANISH KUMAR 12/1, NAVRATAN ACQPJ2789K 44,960
RAKHAB BAGH INDORE
CHAND JAIN
38 MANIKYA AGRO 130, TRADE CENTER, AADCM5125A -1,001,500
TECH PVT.LTD 18, SOUTH TUKOGANJ,
25
INDORE
39 MANJU SHREE 55, CANT JABALPUR AEYPA6065M 100,559
AGRAWAL
40 MANMAL 41, MANAS AACHS7213M 100,327
MUTHA HUF UNIVERSITY ROAD
UJJAIN
41 MAYUR 268,DESAIPURA, 13,229
TRADING CO. DHANSUKHA MARG
NANDURBAR (M.S.)
42 MOOLCHAND 117, KATJU COLONY, AAFHM0681Q 28,668
HIRANAND INDORE
PANJWANI
43 MUKESH 24, TRIVENI COLONY AAGHM0914 70,320
PAMNANI HUF INDORE B
44 NANDEEP 12/1, NAVRATAN AEYPJ0385D 79,940
KUMAR JAIN BAGH, INDORE
45 NARESH 218,RAJPLAZA, 650,120
TRADERS CHHAWANI, INDORE
46 NIDHI DAR D/O 4, BHAWANIPUR AHXPB9668H 73,891
PANKAJ DHAR COLONY, ANNAPURNA
ROAD INDORE
47 OM 108, VARNAMENT AFNPK1071R 2,009,740
INTERPRISES ARCADE, SONI BAZAR
RAJKOT (GUJ)
48 OMPRAKASH C/O K. S. OILS LTD. 60,091
ASHISH KUMAR JIWAJI GANJ MORENA
HUF
49 OMPRAKASH 136, JAWAHAR MARG 34,235
PARASH KUMAR NEEMUCH (M. P.)
BADLANI HUF
50 PRIYESHD -300,000
PATEL
51 PRADEEP G-12 KRISHNADEEP ADHPP5641A 50,135
KUMAR COMPLEX 11/1
MANILAL MAHARANI ROAD
INDORE
52 PARSURAM 15-2/457, HYDERABAD -49,800
REDDY
53 POONA DAL & 103-104, HADAPSAR AAPCB2950I -707,300
OIL MILLS LTD. IND. ESTATE PUNE-
411013 54 PRAKASH -1,774,550 FOODS LTD.
55 PARASRAM 117, KATJU COLONY ACLPP1619D 97,559
HIRANAND INDORE
PANJWANI
56 PAYAL JAIN 201, SANGEETA APPT. AFUPJ5982K 65,491
D/O PRAMOD 66-67 BHAGWANDEEN
JAIN NAGAR INDORE
26
57 PIYUSH MUTHA 41, MANAS AAHLP3472L 99,615
HUF UNIVERCITY ROAD
UJJAIN
58 PRABHA W/O 53, BHAGWANDEEN 51,780
MANISH KUMAR NAGAR INDORE
JAIN
59 PRAKASHCHAN 5/2 MAHARANI ROAD AHXPK3321 40,280
D KATKANI INDORE
60 PRAKASH 41, MANAS AABHP0722R 100,271
MUTHA HUF UNIVERCITY ROAD
UJJAIN
61 PRAVIN KUMAR 63, NAGARSETH ADIPS2912A 799,760
GAGALDAS MARKET, RATANPOLE,
SANGHAVI AHEMADABAD
62 PREETI MUTHA 41, MANAS UNIVERCITY AAEPK0073F 100,559
ROAD UJJAIN
63 PREMIER 107, CHETAK CENTER, AABCP1890P 357,180
INDUSTRIES LTD. 1ST FLOOR, R. N. T.
MARG INDORE
64 PREETIDEVI W/O 136, JAWAHAR NAGAR, AGGPB4602H 65,100
OMPRAKASH NEEMUCH
65 RAJENDRA 22, COMMERCIAL ACIPP9212R 992,000
PRABHUDAS CHAMBER, SATTA
POBARU BAZAR RAJKOT
66 RAJIV VYAS S/O O. 500,400
P. VYAS
67 RAKHAB CHAND 53, BHAGWANDEEN ABXPJ4578N 90,340
JAIN NAGAR INDORE
68 RAHUL MUTHA HUF 41, MANAS UNIVERCITY AAIHR3665Q 100,715
ROAD UJJAIN
69 RAJIV RATHI GOUDYARI PADAV ACNPR5907J 196,762
RAIPUR
70 RUCHI HEALTH 301, MAHAKOSH HOUSE 12,575,000
FOODS LTD. 7/5 SOUTH TUKOGANJ
INDORE
71 RUCHI 301, MAHAKOSH HOUSE 74,57,000
INFRASTRUCTURE 7/5 SOUTH TUKOGANJ
LTD. INDORE
72 SUNLINE AGRO -13,769,034
TRADE PVT. LTD.
73 SAJAN BAI MUTHA 41, MANAS UNIVERCITY 139,607
ROAD UJJAIN
74 SAMITA SATWANI 26, SCHEME NO. 101 80,191
MANIK BAGH ROAD
INDORE
75 SANGEETA MEHTA 47,559
27
2/4, NEW PALASIA
INDORE
76 SATGURU OILS PVT. 57, AAECS4539F 4,237,908
LTD. SRADHASHRADHANAND
MARG UTSAV BHAVAN
INDORE
77 SHAH ANIL KUMAR NO. 38, NAGARSETH ALAPS4696R 1,999,119
BALU BHAI MARKET, RATANPOL
AHMEDABAD-380001
78 SHAH KAMLESH 608, SHANTI TOWER, AMIPST129M 249,040
BALU BHAI NEAR TULSI PARTY
VASANA AHMEDABAD-
380007
79 SHAH ROHIT BALU A/4 RIDDHI AMPKS0684G 249,860
BHAI APARTMENT, OPP.
MUNICIPAL GARDEN
VARANA, AHMEDABAD-
380007
80 SAILY AGRAWAL 55, CANT JABALPUR ACHPA9927F 99,559
81 SHANTA JAIN 12/1, NAVRATAN BAGH AFFPJ8326J 59,736
INDORE
82 SHREE JAGDISH & B-1 BLOCK C, BCM CITY 2,964,342
CO. NAVLAKHA INDORE
83 SHREE RAMESH K. S . COMPLEX BEHIND 199,854
CHAND GARG MELA GROUND
MORENA-476001 (M.P.)
84 SHREE RAMESH K. S . COMPLEX BEHIND 100,183
CHAND SAURABH MELA GROUND
KUMAR MORENA-476001 (M.P.)
85 SHRI VEVIK GARG K. S . COMPLEX BEHIND 99,257
MELA GROUND
MORENA-476001 (M.P.)
86 SHYAM PAMNANI 24, TRIVENI COLONY AALHS5257G 65,100
HUF INDORE
87 SMT. SARLA GARG K. S . COMPLEX BEHIND 198,237
MELA GROUND
MORENA-476001 (M.P.)
88 SMT. SHIKHA GARG K. S . COMPLEX BEHIND AASPG9314M 100,051
MELA GROUND
MORENA-476001 (M.P.)
89 SMT. SUNDERBAI SHAMJI LADHA AAAPM- 59186
ANTILAL BUILDING 2nd FLOOR 9894L
357, BHANDARKAR
ROAD MATUNGA (EAST)
MUMBAI-400019
90 SMT. YOGITA GARG K. S . COMPLEX BEHIND 74,893
MELA GROUND
28
MORENA-476001 (M.P.)
91 SAGARDEEP JAIN 12/1 NAVRATAN BAUG ACWPJ3596L 99,800
INDORE
92 SAVITA AGRAWAL 49, AGRASEN NAGAR ABCPA4471A
INDORE
93 SHANTIDEVI 18-B ASHOK KHASGI AJCPK1652K 399,940
KUNDWANI BAZAR GWALIOR
94 SEEMA 30, SHREENAGAR MAIN AJGPK4799P 97,407
KHANDELWAL INDORE
95 SHEELTALDAS 18-B ASHOK KHASGI AJCPK1636M 569,093
KUNDWANI BAZAR GWALIOR
96 SANGEETA PRADEEP 305, VARSHADEEP APP. ADQPP7254C 90,403
PIRODIA 10/1 SOUDH TUKOGANJ
INDORE
97 SOYASUN 4 FLOOR NAV -18,500
PROCESSORS P. LTD. MAHARASHTRA HOUSE, OP. SHANIWAR WADW 43, SHANIWAR PETH PUNE 98 SUSHIL KUMAR C/O SHAKANBARI AALHS8345B 50,100 KHOWAL (HUF) INDUSTRIES OLD COTTON MARKET KHAITAN BHAWAN 1 FLOOR AKOLA 99 THAKERSHI 43, NAGAR SHETH, AABFT9178K 2,385,000 CHUNNILAL RATLAM POLE, AHMEDABAD-380001 100 USHA MUTHA 203-A, BCM NAVLAKHA AFJPB9299J 109,871 SQUIRE, INDORE 101 VARUN KUMAR S/O G-3 SANGEETA AFFPC4873J 36,880 D.L. CHAWDA APARTMENT, 66-67, BHAGWANDEEN NAGAR INDORE 102 VASANT RAMJI 60, NAVDEEP PARK ACAPT3960C 1,000,300 THAKKAR SOCIETY KRISHAN NAGAR AHMEDABAD 103 VIMAL C. MUTHA 41, MANAS UNIVERCITY ACAPM7696L 139,895 ROAD UJJAIN 104 VIMAL JAIN 11-12, ASHISH ABTPJ0742N 79,647 APARTMENT RAJGARH KOTHI INDORE 105 VIMAL MUTHA HUF 41, MANAS UNIVERCITY AADHV9211P 99,615 ROAD UJJAIN 106 VISION MILLENIUM 194, NARENDRA 470,984 EXPORTS PVT. LTD. BHAVAN STATION ROAD WADALA MUMBAI-31 107 VIVEKJI AGRAWAL 55, CANT JABALPUR AACHV8347K 50,280 29 108 VIJAY KUMAR 8, PRATIMA SOCIETY, AANPG7703R 62,660 GUPTA NAVRANGPURA AHMEDABAD 109 VINOD KUMAR 136, JAWAHAR NAGAR 63,600 BADLANI NEEMUCH (M.P.) 110 VINOD KUMAR 49, ANAND NAGAR 47,740 KAKWANI (HUF) BEHIND SAPNA SANGEETA CINEMA INDORE 111 VIPPY INDUSTRIES 28, INDUSTRIAL AREA AABCV1297N LTD. A.B. ROAD DEWAS-
455001
TOTAL 68,081,454 -43,961,834
A. Y. 2006-07
1 AND AGRO FOODS EUPHARMA HOUSE AACCA0191K 913,989
LTD. SAHAKAR ROAD, VILE
PARLE (EAST) MUMBAI
2 ASHA JAIN 2/16, MAHESH NAGAR ABGPJ2402E 91,272
INDORE
3 ASHOK KUMAR 8, SADHU NAGAR AACHA6441B 114,615
PARASRAM HUF MANIK BAGH ROAD
INDORE
4 ASHISH AGRAWAL 55, CANT JABALPUR AAEHA4544P 99,995
5 AKASHAT KUMAR 12/1 NAVRATAN BAGH AFUPJ5040C 119,742
JAIN INDORE
6 ANJANA GOYAL B-10 GOPAL KRISHAN ABUPG7579B 60,624
KUNJ JANTA COLONY
JAIPUR
7 ANJANA 31/4, NEW PALASIA AIWPK9859P 124,074
KHANDELWAL INDORE
8 APURVA PATEL 115, SUBHASH MARG 100,095
SAHAR SARAI RATLAM
9 ARCHANA GARG B-52, TULSIDAS KI ABUPG7578A 64,403
BAGICHI JANTA COLONY
JAIPUR
10 ASHOK KUMAR 8, SADHU NAGAR AMGPS1345G 60,136
MANIK BAGH ROAD
INDORE
11 AWB INDIA PVT. B-20 MAYFAIR GARDEN 1,052,990
LTD. HAUZKHAS ENCLAVE
NEW DELHI
12 BHARTI -124,095
RAMCHANRA
HINDUJA
13 BHAVNADEVI 152, JAWAHAR NAGAR 104,674
MURLIDHAR NEEMUCH
14 BIMLA DAGRA 7/5 MANORAMAGANJ 151,398
30
INDORE
15 BIO-CHEM FINANCE 130, TRADE CENTER, 18, AABCB7587P 662,579
LTD. SOUTH TUKOGANJ
INDORE
16 BUNGE INDIA PVT. MUMBAI AABCB6304J 444,590
LTD.
40 K.N.RESOURCES K.N.BUILDING AADFK37731 156678
SUBHASH NAGAR 1
RAIPUR
41 KALPANA 17 SNEHLATA GANJ AFPPB1429J 249618
BOTADARA STREET NO 4 INDORE
42 KANCHAN W/O 8.SADHU NBAGAR AMGPS1344H 249,618
ASHOK KUMAR MANIK BAGH ROAD
INDORE
43 KAILASHLAL -188,073
DHINGAR
44 KEDARLAL B-10,GOPAL KRISHN AADHK1767P 62,735
AGOYAL HUF KUNJ JANTA COLONY
JAIPUR
45 KISHORILAL 4 A,Y.N.ROAD AABCK9523G 1,000,151
AGRO TRADE INDORE 111ROYAL
PVT.LLTD GOLD APP.
46 KISHAN KUMAR B-10,GOPAL KRISHN AARPG2109B 66,847
GOYAL HUF KUNJ JANTA COLONY
JAIPUR
47 KISHORE 8.SADHU NBAGAR AAPHK2217J 179,547
KUMAR MANIK
PARASRAM HUF
48 KAMLESH BAJU 38-NAGAR SHETH AMJPS3129M 151,957
BHAI SHAH RATANPOLE MARKET
AHMEDABAD
49 KRISHNA 821-URAL IND .AREA AAACK 9864B 14999,485
IRONSTRIP & SARORA RAIPUR
TUBE
50 LEELAQVANTIBE 602,603 EMBASSY ACVPP1722H 125,339
N SANGHHAVI TOWER JAWAHAR
ROAD RAJKOT
51 LEELADEVI 20,SIYAGUNJ INDORE ACVPP1722H 125,339
PARASRAM
52 MAHALAXMI 41, UDYOG NAGAR ADMPP2472J 278,030
INDUSTRIES INDORE
LTD.
53 MANOJ 2/16 MAHESH NAGAR AACHM4387A 90,127
CHIMANLAL JAIN INDORE
FAMILY
54 MAHENDRA JAIN 97- KASERA BAZAR 97,KASERABA AAMHM324
31
HUF INDORE ZAR INDORE 6B
55 MANILAL 104,BALDEV AAHHM3106Q 24,891
KATKANI HUF APRT.31/1 RACE
COUCE ROAD
INDORE
56 MANILAL 124, CHANDANI ADQPP6933Q 179957
PIRODIA CHOUK RATLAM
57 MANOJ JAIN 21/6 MAHESH NAGAR ABGPJ2401H 112,406
INDORE
58 AMNJU SHREE 55,CANT JABALPUR AEYPA6065M 100,095
AGARAWAL
59 MANJULA 17 SNEHLATA GANJ APRPB4961K 150,695
BOTADRA STREET NO 4 INDORE
60 MAYUR TRADING 268 DESAIPURA -152,790
DHANSHUKA MARG
NANDURBARG (M.S.)
61 NARENDRA -509,763
THAKKAR
62 PARAM TALAWAL -61551,347
INDUSTIES LTD CHANDRA,MANGLIA'I
NDRA
63 PARAS KUMAR 91,TEL GALI AAIHP2237C 99,898
SHANTILAL .HUF SIYAGANJ INDORE 64 PRADEEP G-12 KRISHANDEEP ADHPP5641A 25,668 KLUMA MANILAL COMPLEX 11/1 MAHARANI ROAD INORE 65 P. REDDY 15-2 457, -150,322 HYDERABAD 66 PRAV EEN 15-2 457, -91,193 REDDY HYDERABAD 67 PRAVEEN 2/16 MASESH NAGAR AAEHP7018K 84,017 CHIMANLAL JAIN INDORE FAMILY 68 POONA DALL & 103.104, HADAPSAR AABCP2950I 84,017 OIL MILLS LTD. IND..ESTATE PUNA-
411013
69 PREMNIER 107,CHETAK CENTER AABCP1890P 194,914
INDUSTRESS IST FIOOR ,RNT
LTD. MARG INDORE
70 PREETIDEV 136,JAWAHAR NAGAR AGGPB4602H 80,118
W/OOMPRAKAS ,NEEMUCH
HJI
71 PUNAMDEVI 20, SIYAGANJ AMGPS1348M 139,839
INDER KUMAR INDORE
72 PARESH.N. A-5/51 ,SHASTRI AAGPT8364 -503,763
THAKKAR NAGAR R.M.GANDHI
ROAD BEHIND
O.N.G.C. COLONY
VIDHUT NAGAR
MUMBAI
73 PAWAN RAJANI 57-SHRADHNAND AEVPR26070 1,405,066
MARG, CHHAWANI D
INDORE
32
74 PINKY D/O 8, SADHU NAGAR AVAPS6081M 189,762
ASHOK KKUMAR MANIK BAGH ROAD
INDORE
75 POOJABEN 602,603 EMBASSY ADDPP7845G 125,339
TEJPAL PABARI TOWER JAWAHAR
ROAD RAJKOT
76 PRACHI 17-SNEHLATA GANJ AIVPB5442N 224,751
BOTHARA STREE NO -4 INDORE
77 PRETBEN 602,603 EMBASSY ACTPP5789N 124,839
DILESHKUMAR TOWER JAWAHAR
ROAD RAJKOT
78 RAJENDRA 115 SUBHASH MARG AAIHR2795H 150,142
KUMAR PATEL SAHAR SARANI
HUF RATLAM
79 RAJKUAR B-58/59, GREATER AABHR7243D 75,536
PARIYANI HUF BRAJESHWARI,
INDORE
80 RAM NARAYAN B-53 TULSIDAS KI AAEHR2836K 65,303
GARG HUF BAGICHI JANATA
COLONY JAIPUR
81 RAMCHAND 248, GUMASTA AAEHR5716A 124,678
RAJANI HUF NAGAR
82 RITESH 26-F BAKHTAWAR AAJHR7644N 78,803
PARASMAL RAM NAGAR INDORE
KATKATI HUF
83 SUNINE AGRO -29,973,711
TRADE PVT. LTD
84 SANJAY JAY 8, SADHU NAGAR 60,670
KUMAR MANIK BAGH ROAD
INDORE
85 SANTOSHDEVI 104, BALFEV ANBPK1240J 59,339
KATKANI APART.31/1 RACE
COURCE ROAD
INDORE
86 SAPNA SHEETAL 26-F BAKHTAWAR AGDPJ6753A 99,071
KATKANI RAM NAGAR INDORE
87 SAURABH GARG K.S.COMPLEX NEAR AAPHS5388N 199,445
HUF MELAGROUND
MORENA
88 SHREE DEEWAN 29/8 MURAI ABMPC2577P 14,624
TRADERS MOHALLAH INDORE
89 SURENDRA 8, SADHU NAGAR ANLPS0189G 129,583
KUMAR JAY MANIK BAGH ROAD
KUMAR INDORE
90 SUVIDHI 17-SNEHLATA GANJ AFEPS2313H 225,451
BOTHARA STREE NO -4 INDORE
91 TEJPAL 602,603 EMBASSY AADHP5974P 250,118
LAXMIDAS TOWER JAWAHAR
PABARI HUF ROAD RAJKOT
92 SATGURU OILS 57,SHRADNANAD AAECS4539F 1,101,388
PVT. LTD MARG USTAV
BHAVAN INDORE
93 SAILY AGRAWAL 55,CENT JABALPUR ACHPA9927F 100,095
94 SHANTA JAIN 12/1 ,NAVRATAN AFFPJ8326J 126542
33
BAGH INDORE
95 SHREE RAMESH K.S.COMPLEX 300,796
CHAND GARG BEHIND MELA
GROUND MURENA -
4760001
96 SHREE RAMESH K.S.COMPLEX 148,730
CHAND BEHIND MELA
SAURABH GROUND MURENA -
KUMAR 4760001
97 SHRI VIVEK K.S.COMPLEX AEKPG6652C 199,854
GARG BEHIND MELA
GROUND MURENA -
4760001
98 SMT. SHIKHA K.S.COMPLEX AASPG9314M 300,257
GARG BEHIND MELA
GROUND MURENA -
4760001
99 SHANTADEVI 18-B ASHOK KHASGI AJCPK1652K 651,182
KUNDWANI BAZAR GWALIOR
100 SEEMA 30, SHRINAGAR MAIN AJGPK4799P 126,559
KHANDELWAL INDORE
101 SEETALKUMAR 26-F BAKHTAWAR AAPHS1891C 80,118
PARSMAL RAM NAGAR INDORE
KATKANIHUF
102 SEETALLDAS 18-B ASHOK KHASGI AJCPK1636M -1,752,037
KUNDWANI BAZAR GWALIOR
103 SMT.SUNITAW/O 26-F BAKHTAWAR AEXPJ9253P 99,071
RITESH KUMAR RAM NAGAR INDORE
104 SANGEETA 305,VARSHDEEP ADQPP7254C 64,559
PRADEEP APP.10/1 SOUDH
PIRODIO TUKOGANJ,INDORE
105 SANTOSHCHAND 97,KASERA BAZAR ACAPJ3754C 51,024
JAIN INDORE
106 SANTOSHCHAND 97,KASERA BAZAR AALHS6801G 31,559
JAIN INDORE
107 SUSHIL KUMAR C/O SHAKMBARI AALHS8345B 39,559
KHOW HUF INDURIES OLD
COTTON MARKET
KHAITAN BHAWAN 1
FLOOR AKOLA
108 VIJAY DHINGRA -171,529
109 VARSHDEVI JAY 20, SIYAGANJ AMGPS1350N 149,678
KUMAR INDORE
110 VIPP 28.IND,AREA AABCV1297N 107,204
INDUSTRIES LTD A.B.ROAD DEWAS -
455001 111 VISHAL VISHAL HOUSE AAACV2354D -682,381S INDUSTRIESLTD OPP.SALES INDIA ASHRAM ROAD AHMEDABAD 112 GULAABCHAND 2/16 MAHESH NAGAR ABGPJ2404C 75627S JAIN INDORE 113 KIRAN SANJAY 54,VIJAY NAGAR ALVK4203D 79,7396 KASLIWAL R.T.O ROAD INDORE 34 114 MAYANK 2/18, NEW MAHESH AEMPJ2089L 95,083 GAJENDRA JAIN NAGAR INDORE FAMILY 115 PANKAHURI 88,VED VYAS 100,898 SARAF COLONY INDORE 116 PRAFULL MUMBAI AACPM9378B 1,007,583 .K.MODI 117 PRIYANK JAIN 21/16 MAHESH 62,047 NAGAR INDORE 118 RITIKA W/O 8,SAEDHU NAGAR ADVES9220K 149,678 KISHORE MANIK NBAOG ROAD KUMAR INDORE 119 RUSHI GARG K.S. COMPLAX ,NEAR AHTPG5243K 200,678 MEAL GROUND MORENA 120 S.KUMAR 602,603 EMBASSY AACCS9934J 498,237 ASSOCIATEDNPV TOWER JAWAHAR 498,237 T LTD ROAD RAJKOT 121 SADHNABEN 58,SARDAY SOCIET 75,495 KIRTIBEN SURENDRA NAGAR KOTHARI 122 SAM VILL.DAKACHYA THE 5,158,102 INDUSTRIES LTD SA NWER INDORE 123 SEEMA JAIN 97, KADERA BAZAR AAZPJ7771L 40,068 ,INDRA 124 SHARADA SADAR BAZAR -289,671 SOLVENT LTD SHIVPUR 125 VANDANA W/O 97, GOPAL BAGH 140,339 GIRISH KUMAR INDORE 126 VINOD KAKWANI 56, ANAND NAGAR ACVPK1954E 198,839 ,INDORE 127 MANISH KUMAR 97,GOPAL BAUD ANLPS0220Q 60,336 INDER KUMAR INDORE 128 VINEET GARG K.S. COMPLAX NEAR AKPG6654E 148,886 MELAGROUND MORENA TOTAL 92,090,528 -96,334,562 A.Y.2007-08 1 AND AGRO EUPHARMA HOUSE AACCA0191K 732,027 FOODS LTD. SAHSKAR ROAD, VILEPARLE (EAST) MUMBAI 2 AGRICORE PHARMA SEARCH AACCG5797M -9,054,273 COMMODITIES HOUSE, 3RD FLOOR PVT. LTD. B.G. KHER MARG WORLI MUMBAI-18 3 ASHA JAIN 2/16, MAHESH ABGPJ2402E 78,841 NAGAR INDORE 4 ASHOK BATOO -106,098 5 AJAY MADANLAL 4, JAWAHARGANJ AAHHA0462K 100,671 AGRAWAL HUF SENDHWA 6 AKASH THERANI 103,SHANTI NIKETAN AFLPT9967K 147,516 NEAR BOMBAY HOSPITAL INDORE 35 7 AKSHAT KUMAR 12/1 NAVRATAN AFUPJ5040C JAIN BAGH INDORE 124,771 8 AMAR RAJDEV 102,SINDHU NAGAR ACJPR2526B 50,620 INDORE acjpr2526b 9 ANIL E- 38, SAKET AADGH0098M 106,551 JETHMALAL ANI INDORE-452018 HUF 10 ANITA 4, JAWAHAR GANJ AEOPA7878Q 150,688 SENDHWA 11 BHUMICA 8, SADHU NAGAR BNYPS4858L 99,586 SACHDEVA W/O INDORE MANISH 12 CARGILL INDIA DLF GATWEY AAACC3269J 2,251,154 PVT.LTD TOWERS DLF CITY 111 GURGAON 122002 13 CHANDMAL S/ONANDLAL JI ABGPJ2445M 76,300 JAJOO JAJOO 95,INDRA GANDHI NAGAR,INDORE, 14 DISHASACHDEV 8, SADHU NAGAR BACPS9238M 59,731 AW/O INDORE NEERAJSACHDE VA 15 DIVYA W/O SHRI DILIP BFQPS2819B 121,347 SAHAJWANI SAHAJWANI 80/1 B.K.COLONY INDORE 16 DHANLAXMI 201,BANSI PLAZA AACCD3078J -279512 SOLVEX PVT LTD 581,M.G. 38 SAKET NNAGAR INDORE 17 GAURAV S/O ANIL AHFPJ1265N 118,661 JETHMALANI JETHMALANI E-38 HUF SAKET NAGAR INDORE 18 GOVIND E-38 SAKET NAGAR AADHG0098M 104,551 JETHMALANI INDORE452018 HUF 19 GOVIND S/O CHUHARMAL ACPPJ7565E 119,671 JETHMALANI JETHMALANI E-38 HUF SAKET NAGAR INDORE 20 GAJENDRA HUF2/18 NEW AACHG3299P 39,931 CHIMANLAL JAIN MAHESH NAGAR FAMILY INDORE 21 GULAB BAI JAIN 2/16 MAHESH NAGAR AGGPJ2401H 60,996 INDORE 22 GLENCORE PHARAM SEARCH AACCG4264D 9,301,544 GRAIN INDIA HOUSE 3RD FLOOR PVT.LTD B.G. KHER MARG WORLI MUMBAI 23 GLENCORE -381,233 GRAIN INDIA 24 GUJRAT AMBUJA TOWER AACG3980A 8,502,400 AMBUJA NR.DARPAN SIX 36 EXPORTS LTD. ROAD NAVRANGPURA.AHME DABAD-AACG3980A 25 JITENDRA 18-B ,ASHOK KHASGI AJCPK1645 80,2021 KUNDWANI BAZAR GWALIOR 26 JAIN ABHIKARAN 5, LAHORI MARKET ADQPK4789H 127,763 90/1 TELGALI ,INDORE 27 JANU THERANI 103,SHANTI NIKETAN ABVPT3204B 149,127 NEAR BOMBAY HOSPITAL ,INDORE 28 JYOTI PARIYANI 402,DAIMOND AHJPP8861 82,127 APPARTMENT 10- 11,RAJMAHAL COLONY INDORE 29 KALPANA JAIN 17, DIL ,PRASAND ABTPJ0417A 51,020 COLONY ,INDORE 30 KAMAL KANTA 410,BHUKHMARIA ACWPK9221H 89,906 KHANDELWAL BHAWAN GOVIND RAJION KA RASTA CHANDPOLE BAZAR -
302001
31 KAMLESH 103,SHANTI NIKETAN AAAHK9437P 99,427
THERANI HUF NEAR BOMBAY
HOSPITAL ,INDORE
32 KASHISA 8, SADHU NAGAR BNYPS4857F 99,586
SACHDEVA INDORE
33 KAUSHLYA 103,SHANTI NIKETAN ABRT0802D 140416
THERANI NEAR BOMBAY
HOSPITAL ,INDORE
34 KESHAVDAS KESHAVDAS ABVPT3203G 151,971
THERANI THERANI 103,SHANTI
NIKETAN NEAR
BOMBAY HOSPITAL
,INDORE-45010
35 KESHAVDAS KESHAVDAS 99,071
THERANI HUF THERANI 103,SHANTI
NIKETAN NEAR
BOMBAY HOSPITAL
,INDORE-45010
36 KIRAN SANJAY 54 VINAY NAGAR RTO ALVPK101,161 101,161
KASLIWAL ROAD INDORE
452009
37 KISHORE 8, SADHU NAGAR AAPHK2217J 59,731
KUMAR INDORE
PARASRAM HUF
38 KANTA BAI 26-F BAKHTAWAR AEAPJ8915K 178,116
PARAS KUMAR RAM NAGAR INDORE
KATKANI
39 KUSHAL BAI 12/1 NAVRATAN ABXPJA4580G 106,261
JAIN BAGH INDORE
40 LEELADEVI 20,SIYAGANJ INDORE AMGPS1339E 44,220
PARASRAM
41 MADHU JAJOO 34/1 NIHALPURA ACQPJ1099L 50,986
37
INDORE
42 MAHENDRA 34/1 NIHALPURA AAHHM4707K 102,902
KUMAR JAJOO INDORE
HUF
43 MAHESH KUMAR 34/1 NIHALPURA AAHHM4707K 101,482
JAJOO HUF INDORE
44 MANISH KUMAR 18,GULAB PARK 50,376
HUF INDORE
45 MANOJ RAJDEV 102,SINDHU NAGAR ACJPR2535C 51,820
W/O AMAR ,INDORE
RAJDEV
46 MUSKAN 102,SINDHU NAGAR AFIPR2501N 111,527
RAJDEV W/O ,INDORE
AMAR RAJDEV
47 MANOJ 2/16 MAHESH NAGAR AACHM4387A 51,441
CHIMANLAL JAIN INDORE
FAMILY
48 MAHENDRA JAIN 97, KASERA BAZAR AAMHM3246B 60,596
HUF INDORE
49 MANILAL 104, BALDEV AAHHM3106Q 75827
KATKANI HUF APART.31/1 RACE
COURCE ROAD
INDORE
50 MANILAL 124,CHANANI CHOUK ADQPP6933Q 186,812
PIRODIA RALAM
51 MANISH KUMAR 12/1 NAVRATAN ACQPJ2789K 55,931
RAKHAD CHAND BAGH INDORE
JAIN
52 NITIN KUMAR 90, TEL GALI AADHN5898 -127,100
JAIN HUF SIYAGANJ INDORE
53 NANDEEP 12/1 NAVRATAN AEYPJ0385D 254,432
KUMAR JAIN BAGH INDORE
54 NEERAJ 410,BHUKMARIA ADHPK9572D 252,328
KHANDELWAL BHAWAN GOVIND
RAJION KA RASTA
CHANDPOL BAZAR
JAIPUR
55 NEETU 83,SACHIDANAND AKVPG 9338G 154,847
GARANANII ,KESH ARBAUGH
ROAD INDORE
56 NIDHI AGRAWAL 4, JAWAHARGANJ 149,702
SENDHWA
57 PADMAVATI OILS -229,262
LTD.
58 PARAS KUMAR 91,TEL GALI AAIHP2237C 126,292
SHATILAL HUF SIYAGANJ INDORE
59 PRADEEP KUMA G-12 KRISHNADEEP ADHPP5641A 277,918
MANILAL COMPLES 11/1
MAHARANI ROAD
INDORE
60 PRADEEP 3 JOY BUILDERS ADIHP1200R 88,561
MANILAL COLONY INDORE
PIRODIA (HUF)
61 PRAVEEN 2/16 MAHESH NAGAR AAEHP7018 31,131
38
CHIMANILAL INDORE
JAIN FAMILY
62 PAYAL JAIN D/O 201,SANGEETA AFUPJ5982K 75,827
PRAMOD JAIN APP.66-67
BHAGWANDIN NAGAR
INDORE
63 PRABHA W/O 53, BHAGWANDIN 72,827
MANISH KUMAR NAGAR INDORE
JAIN
64 PREET JAIN 2/16 MAHESH NAGAR AEMPJ2088M 41,686
INDORE
65 PINKY D/O 8, SADHU NAGAR AVAPS6081M 49,820
ASHOK KUMAR MANIK BAGH ROAD
INDORE
66 POOJA 410,BHUKMARIA AOOPK1771Q 135,912
KHANDELWAL BHAWAN GOVIND
RAJION KA RASTA
CHANDPOL BAZAR
JAIPUR-302001
67 PRAKASH C-37 VAIBHAV NAGAR FDIPC3115D 61,241
CHANDANI KANADIA ROAD
INDORE
68 PRATEEK JAIN 2/16 MAHESH NAGAR AJDPJ6000B 141,282
INDORE
69 PRIYA KASLIWAL LOHARDA,DIST,DEWA AHWPK0444K 49231
S
70 PRIYANK JAIN LOHARDA,DIST,DEWA AHWPK0444K 113,902
S
71 PUSHPA JAJOO 34/1 ACQPJ1101K 50,086
NAHALPURA,INDORE
72 PUSHPA 110, RAM CHAND AIRPK8572C 98,971
KASLIWAL PALACE, AX-
22,SCHEME NO. 71-C
INDORE
73 RAKHAB CHAND 53,BHAGWANDEEN ABXPJ4578N 61,141
JAIN NAGAR INDORE
74 RT EXPORT -132284
75 RITESH 26-F BAKHTAWAR AAJHR7644N 75,641
PARASMAL RAM NAGAR INDORE
KATKATI HUF
76 RITESH 26-F BAKHTAWAR AEHPJ3489H 58,841
PARASMAL S/O RAM NAGAR INDORE
PARASMAL
77 RITIKA W/O 8, SADHU NAGAR ADVES9220K 98,451
KISHORE MANIK BAGH ROAD
KUMAR INDORE
78 RADHA JAJOO 34/1 NIHALPURA ACQPJ1100J 50,431
INDORE
79 RAJESH 3,DEEN JYOTI 150,602
KISHNANI HUF APP.AMITESH NAGAR
SCHEME NO.59
INDORE
80 RAJESH 103,SHANTI NIKETAN AAGHR3736J 100,227
THERANI HUF NEAR BOMBAY
39
HOSPITAL ,INDORE
81 REET THERANI 103,SHANTI NIKETAN ABDPT2551R 98,416
NEAR BOMBAY
HOSPITAL ,INDORE
82 ROSHANI 102,SINDHU NAGAR AFIPR2499M 112,327
INDORE
83 RUKMANI 402,AIMOND AETPD4377C 103,392
PARIYANI APPARTMENT 10-11
RAJMAHAL COLONY
INDORE-1
84 SANTOSHDEVI 104, BALDEV ANBPK1240J 79,827
KATKANI APART.31/1 RACE
COURCE ROAD
INDORE
85 SAPNA SHEETAL 26-F BAKHTAWAR AGDPJ6753A 135,151
KATKANI RAM NAGAR INDORE
86 SHANTA JAIN 12/1,NAVRATAN ACWPJ3596L 90,661
BAGH INDORE
87 SAGARDEEP 12/1,NAVRATAN ACWPJ3596L 90,661
JAIN BAGH INDORE
88 SHANTADEVI 18-B ASHOK KHASGI AAPHS1891C 171,045
KUNDWANI BAZAR GWALIOIR
89 SHEETAL 26-F BAKHTAWAR AAPHS1891 71776
KUMAR RAM NAGAR INDORE
PARASMAL
KATKANI HUF
90 SIDDHARTH 17,DILPASAND ABFPJ3679 98,822
JAIN COLONY RACE
CORCE ROAD
INDORE
91 SMT. SUNITA 26-F BAKHTAWAR AEXPJ9253P 125,661
W/O RITESH RAM NAGAR INDORE
KUMAR
92 SAGETA JAIN 17,DILPASAND ADYPJ6998F 128,137
COLONY,RACE
COURCE ROAD
INDORE
93 SANGEETA 305,VARSHDEEP ADQPP7254C 70,861
PRADEEP APP.10/1 SOUDH
PIRODIA TUKOGANJ INDORE
94 SANTOSH 97,KASERA BAZAR ACAPJ3754C 73,902
CHAND JAIN INDORE
95 SANTOSHCHAND 97,KASERA BAZAR AALHS6801G 61,102
JAIN INDORE
96 SUSHIL KUMAR C/O SHAKAMBARI AALHS8345B 50,476
KHOWAL (HUF) INDURIES OLD
COTTON MARKET
KHAITAN
40
97 Satish Rajdev 102, Sindhu Nagar ACJPR2534D 99,706
98 Savita Jain W/o 102, Sindhu Nagar, ACJPR2534D 75,906
Shri Shailesh Indore
99 Seema Jain 97, Kasera Bazar, AAZPJ7772L 6,527,321
Indore
10 Sharda Solvent Ltd. Sadar Bazar -3724509
0 Shivpuri (M.P.)
10 Sheetal Jain W/o 210, Kalani Nagar, ABGPJ2897R 100,441
1 Arun Jain Indore
10 Sheetal Kumar 26F, Baktawarram AAPHS1891C 51,276
2 Paras Kumar Nagar, Indore
10 Snehlata Jain 18, Gulab Park, ABGPJ2896Q 50,220
3 Indore
10 Solochana C-37, VAIBHAV ADYPC3585B 124,912
4 Chandani NAGAR KANADIA
ROAD, INDORE
10 SURESH KUMAR C-37 VAIBHAV ADYPC3585B 40,765
5 JAIN, HUF NAGAR KANADIA
ROAD INDORE
10 SURESH KUMAR 34/1 NIHALPURA AAOHS2387E 102,392
6 JAJOO HUF INDORE
10 SUSHIL KUMAR 12/1 AANHS1826H 50,476
7 JAIN HUF NAVRATANBAUG,
INDORE
10 SUSHIL KUMAR OLD KHAITAN ADNPK1770B -5,253,442
8 RATNLAL KHOWAL BHAWAN, OLD
COTON MARKET,
AKOLA-444001
10 VEE PEE EXIM -17,031
9
11 VANDANADEVI 8, SADHU NAGAR BAOPS9240P 40,220
0 GIRISH KUMAR INDORE
11 VARSHDEVI JAY 20, SIYAGUNJ AMGPS1350M 74,641
0 KUMAR INDORE
11 VIPPY INDUSTRIES 28, IND. AREA, AABCV1297N 28,204
1 LTD. A.B.ROAD DEWAS-
455001
11 VISHAL EXPORTS VISHAL HOUS. OPP. AAACV2354D -71,016
2 OVERSEAS LTD SALES INDIA
ASHRAM RAOD
AHMEDABAD
11 VISHAL JAIN 17, DILLPASAND ADCPJ9275R 135,706
3 COLONY RACE
COURSE INDORE
11 VIJAY MADANLAL 4, JAWAHARGANJ AAHHA0328Q 100,267
4 AGRAWAL HUF SENDHWA
11 VINISHA 52, AGRASEN ADZPC4010C 55,226
5 CHOUDHARY NAGAR, AIRPORT
ROAD INDORE
TOTAL 30,658,073 -19,375,760
A.Y.2008-09
1 ADITI W/O GIRISH 116, KATJU COLONY ADQPP 7071F 31,775
PANJANI INDORE
2 AMRITA W/O 116, KATJU COLONY ADQPP7143J 31,275
41
RURUCHAN INDORE
PANJWANI
3 ABHISHEK 24, TRIVENI 198,381
PANJWANI COLONY INDORE
4 AMIT KUMAR S/O 683, USHA NAGAR AQLLPK5657L 57,460
ASHOK KUMAR INDORE
5 ANKIT JAJOO 95, INDIRA GANDHI AJYPJ1972H 52,965
NAGAR, INDROE
6 ANIJU HANDA DEV PRAM 4/3 NEW AAIPH4370G 541,957
PALASIA INDORE
7 ASHA JAIN 40, UTKARSHA ADOPJ5080G 99,605
VIHAR,KHAJRANA
INDORE
8 ASHMI JAIN 40, UTKARSHA ADOPJ5084C 103,505
VIHAR, KHAJRANA
INDORE
9 BHAVESH MAHESH 607/608, SHILPA AVUPS3595F
BAHI SHAH TOWER CODOWN
ROAD TAGORE
MARG RAJKOT
(GUJRAT)
10 BHUMICA 8, SADHU NAGAR BNYPS4858L 100,441
SACHDEVA W/O INDORE
MANISH
11 CARGILL INDIA PVT. DLF GATEWAY AAACC3269J -14977,788
LTD. TOWERS DLF CITY
111 GURGAON
122002
12 CHIMANLAL JAIN 2/16, JMAHESH ACUPJ3751H 59,775
NAGAR INDORE
13 DISHA SACHDEVA 8, SADHU NAGAR BACPS9238M 69,551
W/O NEERAJ INDORE
SACHDEVA
14 DIVYA SAHAJWANI W/O SHRI DILIP BFQPS2819B 115,020
SAHAJWANI 80/1
B.K.SINDHI COLONY
INDORE
15 DHANESH NANDLAL 201 BANSI PLAZA AAAHD8419G 106,710
FAMILY 2ND FLOOR INDORE
16 DHANLAXMI 201,BANSI PLAZA, AACCD3078J -7,677.165
SOLVEX PVT. LTD. 581, M.R.ROAD
INDORE
17 DINESH 54, LALKANU APFPM 7008C 122,451
MOOLCHANDANI NAGAR INDORE
18 GEETA SATWANI 5, KUNJVAN AEAPS5161C 49,654
COLONY G-3
KESHARBAG
INDORE
19 GAJENDRA HUF 2/18J NEW AACHG3299P 63,551
CHIMANLAL JAIN MAHESH NAGAR,
FAMILY INDORE
20 GULAB BAI JAIN 2/16MAHESH AFFPJ2401H 87,885
NAGAR INDORE
21 GLENCORE GRAIN PHARMA SEARCH AACCG4264D 825,390
42
INDIA PVT. LTD. HOUSE 3RD FLOOR
B.G.KHERJ MARG
WORLI, MUMBAI-18
22 HARICHAND 115, KATJU COLONY AKCPP2996N 197,181
GHANSHYAMDAS INDORE
PAJNWANI
23 HARSHITA PAMNANI 23, TRIVENI ARKPP9838J 124,351
COLONY INDORE
24 HEENA HARISH 115, KATJU COLONY AONPP9202L 49,820
KUMAR INDORE
25 INDER KUMARJ 8, SADHU NAGAR AAAHI2041B 51,330
PARASHRAM HUF INDORE
26 INDIRA JAIN 201 SANGEETA ABBPJ7266M 39,971
APARTMENT 66-67
BHAWAN DEEN
NAGAR INDORE
27 JAY KUMAR 29, SIYAGUNJ AABHJ7216E 69,796
PARASHRAM HUF INDORE
28 JITENDRA 18-B, ASHOK AJCPK1645G 201,331
KUNDWANI KHASGI BAZAR
GWALIOR
29 J.P.NAGPAL HUF 77, PALSIKAR AADHJ0573O 100,665
COLONY, INDORE
30 JAIPRAKASH 77, PALSIKAR AAXPN8552D 175,330
NAGPAL COLONY, INDORE
31 JAI GAJANAND AHILYA AAFFJ325N 6,527,321
TRADING CO. APARTMENT,
RATANLAL DWAR
AKOLA
32 JYOTINDRA A-4, SIDDHANT AABHV4216J 2,104,652
VADILAL VASA APARTMENT, OPP
ICICI BANK RAJKOT
(GUJRAT)
33 KAVITA 54, LALKANU AHUPM8163B 119,451
MOOLCHANDANI NAGAR, INDORE
34 KOMAL KHATRI 14, TRIVENI AGHPK7327D 119,051
COLONY INDORE
35 KALPANA JAIN 17, DIL PRASAND ABTPJ0417A 80,430
COLONY, INDORE
36 KAMLESHTHERANI 103, SHANTI AAAHK9437P
HUF NIKETAN NERA
BOMBAY HOSPITAL
INDORE-452010
37 KASHISH 8, SADHU NAGAR BYYPS4857F 100,441
SACHDEVA INDORE
38 KIRAN SANJAY 54, VINAY NAGAR ALVPK4203D 149,460
KASLIWAL RTO ROAD,
INDORE452009
39 KISHORE KUMAR 8, SADHU NAGAR, AAPHK2217J 69,796
PARASRAM HUF INDORE
40 KUMARI KIRAN D/O 116, KATJU COLONY AMBPP7323C 31,275 SHRI VASUDEO INDORE 41 KANTA BAI PARAS 26-F, BAKHATAWAR AEAPJ8915D 61,241 KUMAR KATKANI RAM NAGAR 43 INDORE 42 KIRAN 30, SHRI NAGAR AJGPK4818D 97,441 KHANDELWAL MAIN, INDORE 43 KUSHAL BAI JAIN 12/1, NAVRATAN ABXPJ4580G 90,746 BAGH INDORE 44 LATA PAMNANI 24, TRIVENI AGDPP039013 122,551 COLONY INDORE 45 LEELADEVI 20, SIYAGUNJ AMGPS1339E 69,796 PARASHRAM INDORE 46 MAHENDRA KUMAR 34/1 NIHALPURA AAHHM4708G 63,341 JAJOO HUF INDORE 47 MAHESH KUMAR 34/1, NIHALPURA AAHHM4707K 64,985 JAJOO HUF INDORE 48 MANOJ CHIMANLAL 2/16, MAHESH AACHM4387A 51,141 JAIN FAMILY NAGAR INDORE 49 MAHENDRA JAIN 97, KASERA BAZAR, AAMHM3246B 80,909 HUF INDORE 50 MANILAL KATKANI 104, BALDEV AAHHM3106Q 125,041 HUF APART. 31/1 RACE COURSE ROAD INDORE 51 MANISH KUMAR 12/1 NAVRATAN ACQPJ2789K 61,775 RAKHAB CHAND BAG INDORE JAIN 52 MANJU JAIN 21/6, MAHESH ABGPJ2401H 55,505 NAGAR INDORE 53 MAYADEVI 30, SHRI NAGAR AJHPK5101A 109,086 KHANDELWAL MAIN, INDORE 54 MAYANK GAJENDRA 2/18, NEW MAHESH AEMPJ2089L 102,041 JAIN NAGAR INDORE 55 MISS POONAM JAIN 97, KASERA BAZAR AFYPJ3670G 50,254 INDORE 56 MANOHARLAL 77, PALSIKAR AALHM198J 99,709 NAGPAL HUF COLONY, INDORE 57 NARAYANDAS SANDEEP SOCIETY, ACFPG8519F 2,032,382 RAMESHWARDAS KAMA PLOT AKOLA 58 NITIN KUMAR JAIN 90, TEL GALI AADHN5898N 463,431 HUF SIYAGANJ INDORE 59 OMPRAKASHH 30, SHRI NAGAR APOPK4596C 199,881 KHANDELWAL MAIN INDORE 60 POONAM JAIN W/O 17, DIL PASAND ADUPJ8357J 200,489 NITIN JAIN COLONY, INDORE 61 PRABHUDAS 22-COMMERCIAL AADCP0430D 1,999,766 ESTATE AND CHAMBERS, SATTA COMMODITY BAZAR RAJKOT, GUJRAT 62 PRAKSH HASNANDK 51, SCHEME NO. AAIHP3911M 49,854 SATWANI HUF 101 MANIKBAGH INDORE 63 PRAMOD JAIN HUF 201, SANGEETA AAJHP7449F 111,826 APARTMENT 66-67, BHAGWAN DEEN NAGAR INDORE 64 PARAS KUMAR 91, TEL GALI AAIHP2237 C 151,422 44 SHANTILAL HUF SIYAGANJ INDORE 65 PRADEEP KUMAR G-12 ADHPP5641A 44,454 MANILAL KRISHANADEEP COMPLEX 11/1 MAHARANI ROAD INDORE 66 PRAVEEN 2/16 JMAHESH AAEHP7018K 54,505 CHIMANLAL JAIN NAGAR INDORE FAMILY 67 PRAVEEN KUMAR 2/16, MAHESH ABBPJ7682F 50,551 JAIN NAGAR INDORE 68 PARASHRAM 117, KATJU COLONY ACLPP1619D 51,820 HIRANAND INDORE PANJWANI 69 PRABHA W/O 53, BHAGWANDIN 65,505 MANISH KUMAR NAGAR, INDORE JAIN 70 PREETA JAIN 2/16 MAHESH AEMPJ2088M 48,930 NAGAR, INDORE 71 POOJA KHANDEWAL 410, JBHUKHMARIA AOOPK1771Q 451,101 BHAWANGOVIND RAJION KA RASTA CHANDPOLBAZAR JAIPUR-302001 72 PRATEEK JAIN 2/16, MAHESH AJDPJ6000B 126,376 NAGAR INDORE 73 PRIYANK JAIN LOHARDA, DIST. AJWPK0444K 59,865 DEWAS 74 PUSHPA KASLIWAL 110, RAMCHAND AIRPK8572C 144,916 PALACE, AX-22, SCHEME NO.71-C INDORE 75 PRATIK JAJOO 110, RAMCHAND AIRPK 8572C 52,665 PALACE, AX-22, SCHEME NO.71-C, INDORE 76 RASHMI JAIN 17, DILPASAND AGGPJ0672H 249,101 COLONY RACE COURSE ROAD INDORE 77 RAJENDRA 22, COMMERCIAL ACIPP9212R 1,586,945 PRABHUDAS CHAMBER, SATTA POBARU BAZAR RAJKOT 78 RAKHAB CHAND 53, BHAGWANDEEN ABXPJ4578N 71,130 JAIN NAGAR, INDORE 79 RITESH PARASMAL 26-F, BAKHTAWAR AEHPJ3489H 55,485 S/O PARASMAL RAM NAGAR, INDORE 80 ROMA PAMNANI 24, TRIVENI AFYPP3792H 124,551 COLONY INDORE 81 RITIKA W/O 8, SADHU NAGAR ADVES9220K 99,060 KISHORE KUMAR MANIK BAGH ROAD INDORE 82 SAPNA SHEETAL 26,F, BAKHATAWAR AGDPJ6753A 55,085 45 KATKANI NAGAR, INDORE 83 SAGARDEEP JAIN 12/1, NAVRATAN ACWPJ3596L 96,660 GAUG, INDORE 84 SHANTADEVI 18-B, ASHOK AJCPK1652K 298,787 KUNDWANI KHASGI BAZAR GWALIOR 85 SEEMA 20, SHRINAGAR AJGPK4799P 154,360 KHANDELWAL MAIN INDORE 86 SHEETAL KUMAR 26-F, BAKHATAWAR AAPHS1891C 56,485 PARASMAL KATKANI RAM NAGAR HUF INDORE 87 SHEETALDAS 18-B, ASHOK AJCPK1636M 1,001,663 KUNDWANI KHASGI BAZAR INDORE 88 SIDDHARTH JAIN 17, DILPASAND ABFPJ3679L 80,165 COLONYJ RACE CORCE ROAD INDORE 89 SMT. SUNITA W/O 26F AEXPJ9253P 125,791 RITESH KUMAR BHAKTAWARRAM NAGAR, INDORE 90 SANGEETA 305, VARSHDEEP ADQPP7254C 98,309 PRADEEP PIRODIA APP. 10/1, SOUDH TUKOGANJ INDORE 91 SANTOSHCHAND 97,KASERA BAZAR ACAPJ3754C 185,918 JAIN INDORE 91 SANTOSHCHAND 97,KASERA BAZAR AALHS6801G 80,209 JAIN HUF INDORE 92 SNEHLATA JAIN 18, GULAB PARK ABGPJ2896Q 75,820 INDORE 93 SULOCHANA C-37, VAIBHAV ADYPC3585B 111,509 CHANDANI NAGAR KANADIA ROAD, INDORE 94 SURESH KUMAR 34/1 NIHALPURA AAOHS2387E 62,785 JAJOO HUF INDORE 95 SANDEEP KUKREJA 3-25, SAKET NAGAR, APMPK3950J 1,077,110 INDORE 96 SANGEETA 41, JANKI NAGAR AAYPA8193Q 100,286 AGRAWAL W/O INDORE SUDHIR 97 SANJAY NAGPAL 77, PALSIKAR AAZPN2299P 149,475 COLONY, INDORE 98 SANJAY NAGPAL 77, PALSIKAR AAKHS8611K 89,109 HUF COLONY, INDORE 99 SANJEEV HANDA DEV PREM 4/3 NEW AAIPH4369K 449,414 PALASIA INDORE 10 SARIKA HANDA DEV PREM 4/3 NEW AAIPH4368J 497,509 0 PALASIA INDORE 10 SHAKUNTALA 39, KASERA BAZAR, ABSPN7293F 125,071 1 NAGORI INDORE 10 SONAL JAIN 40, UTKARSHA ADOPJ5072G 103,305 2 VIHAR, KHAJRANA, INDORE 10 SUNNY 54, LALKANU APFPM7050L 116,251 46 3 MOOLCHANDANI NAGAR INDORE 10 SUSHIL CHHAJED KESAR VIHAR AAOPC5443 K 99,709 4 COLONY SHASHTRI NAG. RATLAM 10 SUSHILADEVI 116, KATJU COLONY ADFPP2150P 50,175 5 PANJWANI INDORE 10 TUHINA KALRA A-26, VASANT AMJPK6215A 261,756 6 VIHARJ GWALIOR 10 UMESH BHOTHRA 203-A, BCM AFJPB9299J 65,691 7 NAVLAKHA SQUIRE, INDORE 10 VANDANADEVI 8, SADHU NAGAR BAOPS9240P 58,996 8 GIRISH KUMAR INDORE 10 VASUDEO 116, KATJU COLONY AMCPP7698F 100,441 9 PANJWANI INDORE 11 VARSHDEVI JAY 20, SIYAGANJ AMGPS1350M 80,551 0 KUMAR INDORE 11 VISHAL JAIN 17, DILPASAND ADCPJ9275R 75,820 1 COLONY RACE COURSE INDORE 11 KAMLESH SHUKLA 786, MANISHPURI AAHHK1775R 120,081 2 HUF INDORE 11 RAJIV JAJOO 95, INDIRA GANDHI AJYPJ1970F 52,065 3 NAGAR, INDORE 11 VINISHA 52, AGRASEN ADZPC4010C 74,730 4 CHOUDHARY NAGAR, AIRPORT ROAD INDORE TOTAL 31,728,9 -22,654,953 31 A.Y.2009-10 1 AGRICORE PHARMA SEARCH AACCG5797 8,078,757 COMMODITIES PVT. HOUSE,3RD FLOOR M LTD. B.G.KHER MARG WORLI MUMBAI-18 2 APARNA MANGLANI A-501, PEARL AMHPM9706 6,060,391 ARCADE, J.P.ROAD E E MUMBAI 3 ARCHANA DHANESH A-501, PEARL ACRPB6358A 5,024,976 MANGLANI ARCADE, J.P.ROAD MUMBAI 4 CARGILL INDIA PVT. DLF GATEWAY AAACC3269J 1,448,530 2,583,557 LTD. TOWERS DLF CITY 111 GURGAON 122002 CHANDRA NAGAR A.B.ROAD, INDORE 5 DHANESH A-501, PEARL AFYPM5337D 7,740,488 MANGLANI ARCADE, J.P.ROAD MUMBAI 6 KAMAL KANTA 410, BHUKHMARIA ACWPK9221H 32,326 KHANDELWAL BHAWAN GOVIND RAJION KA RASTA CHANDPOLE BAZAR JAIPUR-302001 47 7 MANILAL PIRODIA 124, CHANDANI ADQPP6933Q 356,768 CHOUK RATLAM 8 NEERAJ 410, BHUKMARIA ADHPK9572D 227,047 KHANDELWAL BHAWAN, GOVIND RAJION KA RASTA CHANDPOL BAZAR, JAIPUR-302001 9 PRADEEP KUMAR G-12, KRISHNADEEP ADHPP5641A 408,046 MANILAL COMPLEX 11/1 MAHARANI ROAD INDORE 10 PRADEEP MANILAL 3, JOY BUILDERS ADIHP1200R 223,574 PIRODIA (HUF) COLONY INDORE 11 RAJESH AGRAWAL JANKI NAGAR ABDPP8564D 207,230 INDORE 12 SANGEETA 305, VARSHDEEP ADQPP7254C 315,627 PRADEEP PIRODIA APP. 10/1JK SOUDH TUKOGANJ INDORE 13 SIDDHARTH JAINJ 17, DILPASAND ABFPJ3679L 80,176 HUF COLONY INDORE TOTAL 30,203,9 2,583,557 36 Table B List of clients for whom only confirmations were filed A.Y. 2003-04 Sl. Name of the client PAN of the Profit to the Loss to the No. client client client 1 AMIT S/O PRATAP TOLANI ACJPT9269R 56,320 2 DWECOM ELECTRODES LTD. AABCD1492M 9,649,180 3 KALPANA DENGRE AHBPG8502F 39,400 4 KUNTESH JAIN 51,520 5 M.A.PARMAR AGRPP7909A 106,980 6 RAJESH V. THAKKAR ACFPT5671D 1,358,980 7 RAKHABCHAND JAIN AXBPJ 4578N 35,080 8 RITESH PARASMAL KATKATI AAJHR7644N 50,980 HUF 9 SIDDHARTH JAIN ABFPJ3679L 65,280 10 VASUDEV PARMANAND 33,760 KAKWANI HUF 11 VIJAY KUMAR GUPTA AANPG7703R 4,423,400 12 VINOD KUMAR KAKWANI (HUF) 50,240 13 VISHAL JAIN ADCPJ9275R 80,520 14 LEELA DEVI PARASRAM AMGPS1339E 38,300 15 MOHITE & Mohite Aacfm4120f 3,497,100 16 MURLIDHAR BADLANI 44,720 17 SMT. GEETA DEVI VINOD AHHPB0726A 75,200 BADLANI 18 VINOD KUMAR BADLANI AFQPK4038K 46,620 19 VINOD KUMAR PARASRAMHUF AADHV3180K 50,620 20 AGRI BUSINESS INTERNATIONAL AACFA8681P 965,800 TOTAL 19,754,200 965,800 48 A.Y.2004-05 1 B.N.OIL PVT.LTD. AACCB2463M 2,500,120 2 BAHETI SOYA LINKS AAIFB0346A 1,529,820 3 BHOLANATH BANSAL AGZPB5297K 197,400 4 DWEKAM ELECTRODES LTD AABCD1492M 9,018,920 5 KALPANA SINGHAL ARKPS0748L 191,712 6 KIRAN SINGHAL ABKPS0739F 199,300 7 KUNTESH JAIN 52,400 8 PADMADEVI BANSAL AHFPB3537P 198,100 9 SUSHIL KUMAR KHOWAL (HUF) AALHS8345B 4,422,700 10 VASUDEV KAKVANI ACPPK3564Q 49,880 11 VIJAY KUMAR GUPTA AANPG7703R 16,636,570 12 VIPPY INDUSTRIES LTD. AABCV1297N 15,200 13 SEEMA KHANDELWAL AJGPK4799P 50,200 14 VIJAY KUMAR JAIN ABJPJ0532G 65,110 15 ANAND MOHTA AGRO AABCA6797Q 6,025,300 INDUSTRIES 16 CHANDRAKANT N. SUBA AFAPS9993K 500,060 17 CRONI FINANCE & TRADING P. AABCC8773E 9,716,080 LTD.
18 DHANVANTI PAMNANI AJEPP562J 60,500 19 GHANSHYAM PARIYANI (HUF) AAAHG7630J 8,760 20 JAYANTILAL J. THAKKAR(HUF) AACHJ9420R 300,340 21 LATA PAMNANI AGDPP039013 50,400 22 MADHVDAS PAMNANI AFUPP3787N 62,600 23 MONILAL PIRODIAY ADQPP6933Q 158,800 24 NITIKA KHANDELWAL AGUPK1735E 80,200 25 MRS. RAKSHA J- THAKKAR 141,900 26 PRADEEP JAMUNADAS (HUF) AAAHP5712Q 49,960 27 PRAKASH BHAI VADILAL VASA AAWPV8923B 500,120 28 POONAM JAIN ADUPJ8357J 79,920 29 PRADEEP KUMAR MANILAL ADHPP 5641A 60,400 30 PRADDEP KUMAR MANILAL ADIHP1200R 39,800 (HUF) 31 RAMESH AGARWAL ABTPA5460G 4,046,960 32 ROMA PAMNANI AFYPP3792H 50,900 33 SANGEETA PRADEEP PIRODIYA ADQPP7254C 51,900 34 V. HEERJI & CO. 4,996,120 35 ARUNA ASHOK MECHONI AAFPM7106C 85,040 36 M.A.PARMAR AGRPP7907A 125,020 37 SUPERB TRADING CO. PVT. LTD. AAECS9399B 9,573,060 38 NEHA SINGAL ARKPS0691L 99,800 39 MP GLYCHEM INDUSTRIES AAACM2696K 5,000,360 LIMITED 40 VISHAL EXPORTS OVERSEAS AAACV2354D 3,712,450 LTD.
41 GUJRAT AMBUJA EXPORTS LTD. AAACG3980A 19,966,102 TOTAL 71,991372 28,678,972 A.Y.2005-06 1 RAJENDRA PRABHUDAS ACIPP9612R 992,000 POBARU 2 ADANI EXPORTS LTD. AABCA2804L 39,592 3 KRISHNA OIL EXTRACTIONS AAACK9866D 14,137,236 49 LTD.
4 M.A.PARMAR AGRPP7907A 103,871 5 MANMAL MUTHA HUF AAOHS7213M 100,327 6 PIYUSH MUTHA HUF AAHLP3472L 99,615 7 PRAKASH MUTHA HUF AABHP0722R 100,271 8 PREETI MUTHA AAEPK0073F 100,559 9 PREMIER INDUSTRIES LTD. AABCP1890P 357,180 10 RAHUL MUTHA HUF AAIHR 3665Q 100,715 11 RAJESH VISHANJI THAKKAR ACFPT5671D 500,400 12 RUCHI HEALTH FOODS LTD. AABCR1552A 12,575,000 13 SATGURU OILS PVT. LTD. AAECS4539F 4,237,908 14 THAKERSHI CHUNILAL AABFT9178K 2,385,000 15 VASANT RAMJI THAKKAR ACAPT3960C 1,000,300 16 VIJAY KUMAR GUPTA AANPG7703R 62,660 17 VIMAL C. MUTHA ACAPM7696L 139,895 18 VINOD KUMAR KAKWANI HUF AANPG7703R 42,740 19 VIPPY INDUSTRIES LTD. AABCV1297N 150,600 20 SEEMA KHANDELWAL AJGPK4799P 97,407 21 ANAD MOHATA VEGETABLE AAACD5778P 2,499,600 22 ISHWARI DEVI W/O PARASRAM AGGPB4589H 82,872 23 LEELA BAI AGRAWAL AEYPA6063P 50,280 24 MANJU SHREE AGRAWAL AEYPA6065M 100,559 25 MUKESH PAMNANI HUF AAGHM0914B 70,320 26 OMPRAKASH ASHISH KUMAR AAAHO3257R 60,091 HUF 27 PREETIDEVI W/O OMPRAKASHJI AGGPPB4602H 65,100 28 SAILY AGRAWAL ACHPA9927F 99,559 29 VINOD KUMAR BADLANI AFQPK4038K 63,600 30 VIVEKJI AGRAWAL AACHE8347K 50,280 31 ARUNA ASHOK MECHONI AAFPM7106C 59,695 32 VISION MELLENIUM EXPORTS AACV6970B 470,984 PVT. LTD.
33 BETUL OILS LTD. AAACB9273B 253,861 34 SUNDER BIA ANTILAL MECHONI AAFPM7354L 59,186 35 ALPABEN TEJASBHAI DOSHI AJFPD5558C 100,034 36 LEELABEN NITINCHANDRA AJFPD5557P 100,271 DOSHI 37 MANIKYA AGROTECH PVT. LTD. 1,001,500 38 BUNGE INDIA PVT. LIMITED AABC6304J 140,000 39 AGRO TECH FOODS LIMITED 2,240,950 40 GUJRAT AMBUJA EXPORTS LTD. AAACG3980A 14,106,200 TOTAL 41,514,568 17,488,650 A.Y.2006-07 1 ANJANA GOYAL ABUPG7579B 60,624 2 ARCHANA GARG ABUPG7578A 64,403 3 BIMLA DAGRA 151,398 4 GUJRAT AMBUJA EXPORTS LTD. AAACG3980A 34,724,214 5 JAGDISH PURSNANI ACLPP1322R 2,329,108 6 KEDARLAL GOYAL HUF AADHK1767P 62,735 7 KISHAN KUMAR GOYAL HUF AARPG2109B 66,847 8 KISHORE KUMAR PARASRAM AAFHK2217J 179,547 HUF 9 MANISH KUMAR INDER KUMAR ANLPS0202Q 60,336 50 10 PARESH N. THAKKAR AAGPT8364A 503,763 11 PAWAN RAJANI AEVPR2607D 1,405,066 12 POONAM DEVI W/O INDER AMGPS1348M 139,839 KUMAR 13 RAM JNARAYAN GARG HUF AAEHR2836K 65,303 14 RAMCHAND RAJANI HUF AAEHR5716A 124,678 15 SAM INDUSTRIESJ LTD. ACVPM4434H 5,158,102 16 SHREE DEEWAN TRADERS ABMPC2577P 14,624 17 VANDANA W/O GIRISH KUMAR BAOPS9240P 140,339 18 VIPPY INDUSTRIES LTD. AABCV1297N 107,204 19 SATGURU OILS PVT. LTD. AAECS4539F 1,101,388 20 ASHISH AGRAWAL AAEHA4544D 99,995 21 BHAVNADEVI MURLIDHAR AGGPB4595F 104,674 22 DILESH KUMAR LAADMIDAS ACVPP1753C 249,118 PABARI 23 HIMANSU BOTADARA ABSPB5598D 100,271 24 JAYSHREEBEN MUKESHKUMAR ACVPP1755E 125,339 25 KALPANA BOTADARA AFPPB1429J 249,618 26 KISHORILAL AGRO TRADE PVT. AABCK9523G 1,000,151 LTD.
27 KRISHANA IRON STRIPS & AAACK9864B 14,999,485 TUBES LTD.
28 LILAVANTIBEN LAXMIDAS ACVPP1722H 125,339 29 MANJU SHREE AGRAWAL AEYPA6065M 100,095 30 MANJULA BOTADARA APRPB4961K 150,695 31 POOJABEN TEJPAL PABARI ADDPP7845G 125,339 32 PRACHI BOTHARA AIVPB5442N 224,751 33 PREMIER INDUSTRIES LTD. AABCP1890P 194,914 34 PRETIBEN DILESHKUMAR ACTPP5789N 124,839 35 S.KUMAR ASSOCIATES PVT. AACCS9934J 498,237 LTD.
36 SHAILY AGRAWAL ACHPA9927F 100,095 37 SUVIDHI BOTHARA Afeps2313h 225,451 38 GLENCORE GRAIN INDIA AACCG4264D 14,991,422 39 BUNGE INDIA PVT. LTD. AABC6304J 444,590 40 CARGILL INDIA PVT. LTD. AAACC3269J 3,553857 41 TEJPAL LAXMIDAS PABARI AADHP5974P 250,118 42 VISHAL EXPORTS OVERSEAS AAACV2354D 682,381 LTD.
TOTAL 84,497,911 682,381
A.Y.2007-08
1 BHUMICA SACHDEVA W/O BNYPS4858L 99,786
MANISH
2 GLENCORE GRAIN INDIA AACG4264D 9,301,544
3 GUJRAT AMBUJA EXPOERTS AAACG3980A 14,356,801
LTD.
4 KASHISH SACHDEVA BNYPS4857F 99,586
5 KISHORE KUMAR PARASRAM AAPHK2217J 59,731
HUF
6 NEERAJ KHANDELWAL ADHPK9572D 252,328
7 POOJA KHANDELWAL AOOPK1771Q 135,912
8 RITIKA SACHDEVA ADUPS9220K 98,451
9 VANDANA W/O GIRISH KUMAR BAOPS9240P 40,220
51
10 VIPPY INDUSTRIES LTD. AABCV1297N 28,204
11 VARSHA DEVI JAI KUMAR AMGPS1350M 74,641
12 KAMAL KANTA KHANDELWAL ACWPK9221H 89,906
13 SUSHIL KUMAR KHOWAL ADNPK1770D 5,253,442
14 AJAY MADANLAL AGRAWAL HUF AAHHA0462K 100,671
15 ANITA AGRAWAL AEOPA7878Q 150,688
16 NIDHI AGRAWAL AHSPA7189F 147,702
17 VIJAY MADANLAL AGRAWAL AAHHA0328Q 100,267
HUF
18 AND AGRO FOODS LTD. AACCA0191K 732,027
19 CARGILL INDIA PVT. LTD. AAACC3269J 5,062,682
20 VISHAL EXPORTS OVERSEAS AAACV2354D 71,016
LTD.
TOTAL 36,184,589 71,016
A.Y.2008-09
1 PRABHUDAS ESTATE AND AADCP0430D 1,999,766
COMPANY
2 ANIJU HANDA AAIPH4370G 541,957
3 JAI GAJANAND TRADING CO. AAFFJ325N 6,527,321
4 JAY KUMAR PARASRAM HUF AABHJ7216E 69,796
5 NARAYANDAS RAMESHWARDAS ACFPG8519F 2,032,382
6 SANDEEP KUKREJA APMPK3950J 1,077,110
7 SANJEEV HANDA AAIPH4369K 449,414
8 SARIKA HANDA AAIPH4368J 497,509
9 AMIT KUMAR S/O ASHOK AGLPK5657L 57,460
KUMAR
10 VINISH CHOUDHARY ADZPC4010C 74,730
11 MANOHARLAL NAGPAL HUF AALHM198J 99,709
12 RAJENDRA KUMAR PRABHUDAS ACIPP9612R 1,586,945
POBARU
13 ABHISHEK PANJWANI AWAPP5105F 198,381
14 DINESH MOOLCHANDANI APFPM7008C 122,451
15 HARSHITA PAMNANI ARKPP9838J 124,351
16 LATA PAMNANI AGDPP039013 122,551
17 ROMA PAMNANI AFYPP3792H 124,551
18 SONAL JAIN ADOPJ5072G 103,305
19 SUNNY MOOLCHANDANI APFPM7050L 116,251
20 CARGILL INDIA PRIVATE AAACC3269J 14,977,788
LIMITED
TOTAL 15,925,940 14,977,778
A.Y.2009-10
1 CARGILL INDIA PVT. LTD. AAACC3269J 1448530
TABLE -C
List of clients in whose cases confirmation andITR has been filed Sl. Name of the client PAN of the Profit of the Income tax return No. client client Gross Speculation income profti/loss shown in ITR A.Y.2003-04 1 JYOTEEN S. SETHIA AAHPS6193B 209,180 425,245 209,180 2 KAILASH CHAND MITTAL AGQPM4057 50,120 73,608 50,120 52 M 3 KETU A. SETHIYA AAPPS7425Q 212,320 454,283 212,320 4 KUNJ A. SETHIYA AMPPS5155B 201,320 382,435 199,820 5 MAHESH KUMAR JAIN ABTPJ1432F 30,420 112,692 80,420 6 SUSHMA JAIN ABVPJ2015Q 30,420 109,169 65,420 7 SWETA MITTAL AGPPM0786L 49,520 83,425 49,520 8 SMT. PREMLATA S. JAIN ABAPJ2969C 41,400 258,286 41,400 9 SMT. PRITI R. JAIN ABEPJ8170H 40,880 162,516 40,880 10 GAJENDRA CHIMANLAL AACHG3299P 62,800 73,018 62,800 JAIN FAMILY 11 K.P.MANIK AEDPM1561 47,500 73,346 0 R 12 V.P.MANIK AFIPM6999K 49,920 140,797 49,920 13 ARCHANA DHANESH ACRPB6358A 50,580 114,737 50,580 MANGLANI 14 ASHISH KUMAR JAIN ABFPJ3678M 64,800 146,725 64,800 15 ASHOK KUMAR AACHA6441B 49,080 126,377 49080 PARASHRAM HUF 16 DARUKA TRADERS ABCPA4470B 357,280 255,464 357,280 17 GIRIRAJ KISHORE ABVPA0257B 100,000 283,390 99,800 AGRAWAL 18 JAY KUMAR PARASRAM AABHJ7216E 59,220 146,957 59,220 HUF 19 JITENDRA KUNDWANI AJCPK1645G 100,440 147,680 100,440 20 JAIN SENITARY WARE AKZPK8057C 108,880 83,347 108,880 21 KANCHANDEVI ASHOK AMGPS1344 29,520 147,658 29,520 KUMAR H 22 KISHORE KUMAR AAPHK2217J 140,140 149,853 140,140 PARASRAM HUF 23 POONAM DEVI AMGPS1348 48,960 113,526 48,960 W/OINDRA KUMAR M 24 PREMA AGRAWAL ABCPA4472D 92,520 215,868 92,520 25 SAVITA AGRAWAL ABCPA4471A 89,460 195,660 89460 26 SEEMA KHANDELWAL AJGPK4799P 47,400 95,851 47,400 27 SHANTADEVI KUNDWANI AJCPK1652K 110,400 180,171 110,400 28 SHEETALDAS KUNDWANI AJCPK1636M 140,060 195,336 140,060 29 SMT.SUNITA W/O RITESH AEXPJ9253P 75,140 91,081 75,140 KUMAR 30 SHIKHA AGRAWAL ABCPA4473C 89,840 212,143 89,840 31 VARSHDEVI JAY KUMAR AMGPS1350 40,400 148,474 40,400 M 32 SHEETAL KUMAR AAPHS1891C 49,560 104,474 32,900 PARASMAL KATKANI 33 RITESH PARASMAL AEHPJ3489H 30,140 101,923 30,140 S/OPARASMAL 34 VISHAL EXPORTS AAACV2354D 1,555,800 212,691,0 1,555,800 OVERSEAS LTD. 28 35 TOTAL 4,455,420 A.Y.2004-05 1 KRISHNA IRON STRIP AAACK9864R 6,154,640 0 12,066,609 &TUBES LTD.
2 KUSHAL BAI JAIN ABXPJ4580G 59,880 58,083 70,260 3 MANISH KUMAR ACQPJ2789K 29,900 68,675 29,900 53 RAKHABCHAND JAIN 4 RAKHAB CHAND JAIN ABXPJ4578N 14,760 74,967 69,480 5 SAGARDEEP ACWPJ3596L 70,480 60,393 70,480 RAKHABCHAND JAIN 6 GIRDHARI LAL SARDA AOGPS0962R 7,500,140 14,895,48 10,181,633 3 7 JITENDRA KUNDWANI AJCPK1645G 187,280 153,988 187,280 8 KAMLESH BALU BHAI AMJPS3129M 200,220 241,349 200,220 SHAH 9 KIRAN KHANDELWAL AJGPK4818D 83,520 93,770 43,600 10 MAYADEVI AJHPK5101A 82,130 82,218 47,200 KHANDELWAL 11 PARAS KUMAR AAIHP2237C 109,560 93,111 109,560 SHANTILAL HUF 12 ROHIT BALU BHAI AMKPS0784G 196,240 271,281 196,240 SHAH 13 SHANTIDEVI AJCPK1652K 199,320 184,101 148,320 KUNDWANI 14 SHEETALDAS AJCPK1636M 411,220 237,727 199,646 KUNDWANI 15 LEO EDIBLE & FATS AAACL4123E 1,736,100 5,601,515 5,601,515 LIMITED 16 GANESHIBAI SINGHAL AGGPB1659G 194,707 203,200 199,700 17 GIRIRAJ KISHORE ABVPA0257B 99,800 205,600 99,800 SINGHAL 18 MANILAL KATKANI ADQPK4789H 50,120 122,516 50M120 19 JEEVENLAL AEDPB4202F 150,840 154,485 145,686 PADAMSINGH SANGHAVI 20 LEELAVANTIBEN AEDPS4206B 150,260 158,501 130,264 JIVANLAL TOTAL 17,681,117 A.Y.2005-06 1 KRISHNA IRON STRIP & AAACK9864R 4,999,826 0 8,524,926 TUBE LTD.
2 OM ENTERPRISES AFNPK1071R 2,009,740 396,077 -613,000 3 PAYAL JAIN D/O AFUPJ5982K 65,491 65,704 65,491 PROMOD JAIN 4 RAJIV RATHI ACNPR5907J 196,762 130,713 109,156 5 SAMITA SATWANI AWLPS6073J 80,191 127,405 81,390 6 VIMALA JAIN ABTPJ0742N 79,647 83,408 79,647 7 ANUPAMA GARG GPG9844F 79,647 137,382 79,467 8 JITENDRA KUNDWANI AJCPK1645G 200,000 244,673 200,000 9 KUSUM CHAWDA ABBPC4099D 39,824 110,845 39,824 10 NIDHI DAR D/O PANKAJ AHXPB9668H 73,891 110,720 73,891 DAR 11 SHAH KAMLESH BALU AMIPST129M 249,040 563,066 249,040 BHAI 12 SHAH ROHIT BALU AMKPS0684G 249,860 546,175 249,860 BHAI 13 SHANTIDEVI AJCPK1636K 399,940 551,041 399,940 KUNDWANI 14 SHEETALDAS AJCPK1636M 569,093 934,461 569,093 54 KUNDWANI 15 VIVEK GARG AEKPG6652C 99,527 236,856 99,527 16 ASHWANI KUMARJ AAEHA7418N 90,503 90,500 90,500 ADITYA KUMAR (HUF) 17 SHYAM PAMNANI HUF AALHS5257G 65,100 81,720 65,100 18 PARASRAM HIRANAND ACLPP1619D 97,559 263,033 95,003 PANJWANI 19 PRAVEEN CHAND ADIPS2912A 799,760 111,375 29,268 GAGALDAS SANGHAVI 20 VARUN KUMAR S/O AFEPC4873J 36,880 87,908 36,880 D.L.CHAWDA 21 SHAH ANIL KUMAR ALAPS4646R 1,999,119 2,108,217 1,477,619 BALUBHAI 22 SHREE JAGDISH & CO. ABGPD0178H 2,964,342 336,323 201,391 23 LEO EDIBLE & FATS AAACL4123E 292,000 9,598,461 292,000 LTD.
24 RUCHI AAACR2035H 7,457,000 75,451,862 7,457,000 INFRASTRUCTURE LTD.
TOTAL 23,194,742
A.Y.2006-07
1 BIO-CHEM FINANCE LTD. AABCB7587P 662,579 117,469 342,834
2 K.N.RESOURCES PVT. AADFK3773H 156,678 4,615,656 156,678
LTD.
3 KIRAN SANJAY KASLIWAL ALVPK4203D 79,736 200,317 79,736
4 PANKHURI SARAF ARMPS4782Q 100,898 125,763 100,898
5 SASHANBEN KIRTIBEN ACKPK3457D 75,495 222,270 175,376
KOTHARI
6 ASHOK KUMAR AMGPS1345 60,136 248,814 60,136
SACHDEVA G
7 ASHOK KUMAR AACHA6441B 114,615 247,572 114,615
PARASRAM HUF
8 INDER KUMAR (HUF) AAAHI2041B 139,783 257,099 139,783
9 JAY KUMAR PARASRAM AMGPS1349I 114,230 212,835 114,230
HUF
10 JITENDRA KUNDWANI AJCPK1645G 486,787 407,047 386,355
11 KANCHAN BAI W/O AMGPS1344 249,618 258,799 140,339
ASHOK KUMAR H
12 LILA JDEVI PARASRAM AMGPS1339E 130,783 264,864 130,783
13 PARAS KUMAR AAIHP2237C 99,898 139,569 124,698
SHANTILAL HUF
14 PRAFULL K. MODI AACPM9378B 1,007,583 1,771,644 1,007,583
15 PINKY D/O ASHOK AVAPS6081M 189,762 264,584 189,762
KUMAR
16 RITIKA W/O KISHORE ADVES9220K 149,678 215,138 149,678
KUMAR
17 SHANTIDEVI KUNDWANI AJCPK1652K 651,182 426,364 395,503
18 SHIKHA GARG AASPG9314M 300,257 243,428 292,399
19 SURENDRA KUMAR JAY ANLPS0189G 129,583 271,380 129,583
KUMAR
20 TEJPAL LAXMIDAS AADHP5974P 250,118 385,208 250,118
PABARI HUF
21 VINEET GARG AEKPG6654E 148,886 291,351 148,886
22 INDER KUMAR AMGPS1347E 50,280 236,176 50,280
55
23 VIVEK GARG AEKPG6652C 199,854 351,886 199,854
24 DILIP PATEL (HUF) AAEHD5801 200,389 231,688 200,389
N
25 VINOD KAKWANI ACVPK1954E 198,839 229,139 198,839
26 GOLDEN INGOTTS AACCG3132A 999,355
PVT.LTD.
27 VIVEK GARG HUF AAEHV6989D 200,654 20,304 200,304
28 SANTOSH JAY KUMAR AJPPK1326F 60,670 196,471 60,670
29 JITENDRA KAKWANI ACVPK1953D 198,139 215,097 198,139
30 MAHALAXMI INDUSTRIES ADMPP2472J 278,030 140,881 80,220
LTD.
TOTAL 7,684,495
A.Y.2007-08
1 KIRAN SANJAY KASLIWAL ALVPK4203D 101,161 240,126 101,161
2 NEETUJ GARNANI AKVPG9338G 154,847 165,047 154,847
3 PAYAL JAIN D/O AFUPJ5982K 75,686 154,563 75,686
PRAMOD KUMAR
4 AMAR RAJDEV ACJPR2536B 50,620 214,319 50,620
5 CHANDMAL JAJOO ABGPJ2445M 76,300 148,030 75,716
6 DIVYA SAHAJWANI BFQPS2819B 121,347 145,599 121,347
7 MADHU JAJOO ACQPJ1099L 50,986 80,529 50,986
8 MUSKAN RAJDEV W/O AFIPR2501N 111,527 170,165 111,527
AMAR RAJDEV
9 RADHA JAJOO ACQPJ1100J 50,431 94,121 50,431
10 ROSHANI RAJDEV AFIPR2499M 112,327 177,853 112,327
11 SATISH RAJDEV ACJPR2534D 99,706 188,425 99,706
12 MANOJ RAJDEV ACJPR2535C 51,820 209,577 51,820
13 SAVITA JAIN W/O SHRI ABGPJ2894N 75,906 227,014 75,906
SHAILESH
14 PUSHPA JAJOO ACQPJ1101K 50,086 85,579 50,086
15 PUSHPA KASLIWAL AIRPK8572C 98,971 193,603 98,971
16 PRAKASH CHANDANI FDIPC3115D 61,241 126,506 61,241
17 SOLOCHAN CHANDANI ADYPC3585B 124,912 141,372 124,912
18 DISHA SACHDEVA W/O BACPS9238M 59,731 129,784 59,731
NEERAJ SACHDEVA
19 JITENDRA KAUNDWANI AJCPK1645G 80,202 310,429 80,202
20 LILADEVI PARASRAM AMGPS1339E 44,220 188,074 44,220
21 PINKY ASHOK KUMAR AYAPS6081M 49,820 125,361 49,820
SACHDEVA
22 SHANTIDEVI KUNDWANI AJPK1636M 171,045 325,758 171,045
23 VINISHA CHOUDHARY ADZPC4010C 55,226 131,876 55,226
24 JYOTI PARIYANI AHJPP8861F 82,127 156,510 82,800
25 PRADEEP PARIYANI HUF AAFHP3767C 88,561 147,151 88,561
26 RUKMANI PARIYANI AETPD4377C 103,392 157,765 103,392
27 GOVIND JETHMALANI AACHG8691 104,551 265,324 104,551
HUF M
28 GAURAV JETHMALANI AHFPJ1265N 118,661 205,813 118,661
29 GOVIND JETHMALANNI ACPPJ7565F 119,671 345,390 119,661
30 ANIL JETHMALANI HUF AAFHM5348J 106,551 345,390 119,661
31 SUNITA RITESH KUMAR AEXPJ9253P 125,661 130,628 125,661
TOTAL 2,202,198
A.Y.2008-09
1 JAIPRAKASH NAGPAL AAXPN8552D 175,330 163,300 175,330
56
2 KIRAN SANJAY KASLIWAL ALVPK4203D 149,460 296,412 149,460
3 SANJAY NAGPAL AAZPN2299P 149,475 191,320 149,475
4 SNEHLATA JAIN ABGPJ2896Q 75,820 135,025 75,820
5 SUSHIL CHHAJED AAOPC5443K 99,709 388,462 99,709
6 SANJAY NGAPAL HUF AAKHS8611K 89,109 126,930 89,109
7 J.P.NAGPAL HUF AADHJ0573O 100,665 90,620 100,665
8 PRATIK JAJOO AJYPJ1971E 52,665 122,161 52,665
9 DIVYA SAHAJWANI BSQPS2819B 115,020 171,457 115,020
10 AMRITA GURUCHARAN ADQPP7143J 31,275 145,998 31,275
PANJWANI
11 BHUMICA SACHDEVA BNYPS4857F 100,441 155,813 100,441
W/O MANISH
12 DISHA SACHDEVA BACPS9238M 69,551 165,330 69,551
13 HARICHAND AKCPP2996N 197,181 135,351 135,351
GHANSHYAMDAS
PAJNWANI
14 HEEENA HARISH KUMAR AONPP9202L 49,820 143,973 49,820
15 INDER KUMAR AAAHI2041B 51,330 171,627 51,330
PARASRAM HUF
16 JYOTINDRA VADILAL AABHV4216J 2,104,652 210,614 210,614
VASA
17 BHAVESH KUMAR AVUPS3595F 2,617,264 92,453 92,453
MANISH BHAI SHAH
18 JITENDRA KUNDWANI AJCPK1645G 201,331 282,124 201,331
19 KAVITA MOOLCHANDANI AHUPM8163 119,451 143,820 119,451
B
20 KISHORE KUMAR AAFHK2217J 69,796 141,082 69,796
PARASRAM HUF
21 LEELADEVI PARASRAM AMGPS1339E 69,796 227,950 69,796
22 MAYADEVI KHANDELWAL AJHPK5101A 109,086 143,552 109,086
23 PARASRAM HIRANAND ACLPP1619D 51,820 261,680 51,820
PANJWANI
24 RITIKA SACHDEVA ADUPS9220K 99,060 196,693 99,060
25 SHAKUNTALA NAGORI ABSPN7293F 125,071 207,715 125,071
26 SHANTIDEVI KUNDWANI AJCPK1636K 298,787 349,055 298,787
27 SHEETALDAS KUNDWANI AJCPK1652K 1,001,663 565,124 565,124
28 SULOCHANA CHANDANI ADYPC3585B 111,509 144,319 111,509
29 SURESH KUMAR JAJOO HUF AAOHS2387E 62,785 97,740 62,785
30 SUSHAILADEVI PANJWANI ADFPP2150P 50,175 146,000 50,137
31 TUHINA KALRA AMJPK6215A 261,756 0 0
32 VANDANA W/O GIRISH BAOPS9240P 58,996 198,607 58,996
KUMAR
33 VARSHD EVI JAY KUMAR AMGPS1350M 80,551 200,431 80,551
34 VASUDEO PANJWANI AMCPP7698F 100,441 256,494 100,441
35 KAMLESH SHUKLA HUF AAHHK1775R 120,081 132,657 120,081
36 KASHISH SACHDEVA BNYPS4857F 100,441 155,696 100,441
37 SANGEETA AGRAWAL W/O AAYPA8193Q 100,286 159,878 100,286
SUDHIR
TOTAL 9,421,649
A.Y.2009-10
1 KAMALKANT KHANDELWAL ACWPK9221H 32,326 42,662 0
57
2 NEERAJ KHANDELWAL ADHPK9572D 227,047 329,133 69,123
3 RAJESH AGRAWAL ABDPA8564D 207,230 120,000 -458,074
2.4 The findings recorded by ld. CIT(A) is reproduced
hereunder:
"4.5 I have considered the issue. What I find that addition has been made by the AO just because assessee could not furnish the ITRs and balance sheet of the clients for whom the assessee had effected transactions (sauda) through the NBOT exchange. In my considered view this requirement has casted a very heavy burden on the assessee to collect the ITRs of all his clients and to demonstrate that the income /profit passed on to that client has been reflected in their respective returns. The basic question arises that in case the client has not shown that income in his return then who is to be faulted - assessee or the client? Whether in that circumstances, that profit / income which was passed on through banking channels to the client could be assessed in the hand of the assessee. Admittedly, the assessee had filed the copies of bank statement in support of its claim that the funds, on account of settlement of various saudas for and on behalf of the clients, were transferred from each others account through banking channel only. Not a single case has been pointed out by the AO against this claim of the assessee. The list of the clients and their addresses had been duly furnished before the AO in assessment proceedings. I find that the AO had not given any weightage to the confirmations filed before him. These confirmations, though furnished in respect of only few clients, were on the copy of the ledger account as appearing in the books of accounts of the assessee. The concerned clients had duly signed those accounts. They had also mentioned their PAN. The AO, however, preferred to ignore those documents for the reasons that assessee could not submit evidence of recognition of income by those clients i.e. their ITRs. In my considered opinion such confirmation together with the bank statement evidencing the transfer of fund through banking channel itself should have been taken as adequate evidence in support of transfer of profit to the clients.
4.6 Nevertheless, as discussed in para 4.4 above, the assessee has further filed some of the confirmations and ITRs of the clients as additional evidence. Those additional evidences 58 have been admitted by me. Based on the confirmations and ITRs the information in the Table-A, Table-B and Table-C have been prepared and the same finds place in para 4.4 itself. From the Table - C, it is observed that all those clients, whose ITRs were collected by the assessee, have by and large reflected their- NBOT profit in their respective returns. Though, even at this stage, the assessee had not been in a position to collect the ITRs of all their clients, but whatever evidences have been filed, does evidence the fact that assessee had done the speculative business for and on behalf of clients also. I also notice that the AO has been inconsiderate to the extent that he made addition in respect of the profits passed on to the clients but did not consider at all the instances where clients had suffered losses which had resulted increase in the assessee's total income. The table no.3 (in para 4) details the amount of profit and losses to the clients. It is noted that during the period of seven assessment years i.e. A.Ys 2003-04 to 2009-10, the total addition made by the AO amounted to Rs.36,03,59,140/-. However, if one follows the AO's approach and takes into account the client's losses also, then the total addition during the aforesaid assessment years would have amounted to Rs. 90,25,034/- only which is much less than the quantum of addition made by the AO. It is further observed that in A.Ys.2003-04, 2004-05 and 2006-07, the net effect of transactions with the clients was an increase of assessee's own profit to the extent of Rs. 47,62,534/- Rs.5,40,64,688/- and Rs.42,44,034/- respective1y whereas situation during A.Ys. 2005-06, 2007-08, 2008-09 and 2009-10 was just reversed as the net effect of such transactions with the clients had an effect of reducing the profit of the assessee to the extent of Rs. 2,41,19,620/-, Rs.l,12,82,313/-, Rs.90,73,978/- and Rs.2,76,20,379/- (refer table no.5).
4.7 Keeping in view the facts and the observations made by me in para 4.5 and 4.6 above, I do not find any merit in the AO's approach for reaching to the conclusion that the profits transferred to the clients was to be taxed in the hands of the assessee. However, based on address & PAN, the AO may pass on the information as regards to the client's profit to the concerned Assessing Officers ( of all those clients) to enable the latter to verify from the relevant ITRs of the clients whether' the corresponding income has been shown by them in their returns or not. In case it is found that any client has not shown the corresponding income in their ITR, then the AO concerned would be free to proceed against that client and resort to remedial action atleast for those assessment years for which limitation has not expired yet. In the case of the present assessee, the addition so made stands .deleted. The table no.6 below reflects the quantum of addition and the relief on this account for A.Ys.2003-04 to 2009-10. Table no.6:
59S. Appeal No. AY Amount of Amount of relief addition Shri Nandlal Manglani 1 IT- 537/10-11 2003-04 30,845,200 30,845,200 2 IT- 538/10-11 2004-05 93,711,430 93,711,430 3 IT- 539/10-11 2005-06 66,993,555 66,993,555 4 IT - 540/10-11 2006-07 95776,429 95,776,429 43,305,454 5 IT- 541/10-11 2007-08 43,305,454 6 IT- 542/l0-11 2008-09 27,811,941 27,811,941 7 IT- 543/1O-11 2009-10 1,915,131 1,915,131
5. After taking into consideration the AO's findings and the appellant's oral and written submissions made in the course of hearing, as well as the facts of the case, decisions on various grounds are made hereunder:
5.1 Ground no.(l): Through this ground, the assessee has challenged the addition of its client's profits to the extent of Rs.3,08,45,200/- in hands of the assessee. The matter has been discussed in para 4 to 4.7 above. As discussed therein, the entire addition of Rs.3,08,45,200/- is hereby deleted.
6. In the result, the appeal is allowed."
2.5 If the totality of facts available on record, observations made in the assessment orders, conclusion drawn in the impugned orders and the assertion made by the ld.
representative from both sides is kept in juxtaposition and analysed, we find that the impugned additions were made by the ld. Assessing Officer merely on the plea that the assessee could not furnish the income-tax returns and balance-sheets of 60 the clients from whom the assessee effected transactions through NBOT. Now the question arises if the clients had not shown the income in their returns, whether the assessee can be penalised or who is to be penalised ? The obvious reply is the assessee cannot be penalised for the fault, if any, committed by the clients. Uncontrovertedly, the assessee furnished the copies of bank statements in support of its claim, evidencing that the funds, on account of settlement of various transactions (saudas) for and on behalf of the clients, were transferred through banking channels. In view of these facts, it can be said that the Assessing Officer has cast a heavy burden on the assessee to demonstrate that the income received by such clients was reflected by them in their respective returns.
In the assessment orders, no instance has been quoted by the Assessing Officer to pin-point any fault in the claim of the assessee, more specifically when the assessee furnished the list of clients along with addresses during assessment proceedings along with confirmations from most of the clients but the 61 transactions were duly appearing in the books of accounts of the assessee of all the clients. In its own wisdom, the Assessing Officer ignored the documents but harpened on the single point that income-tax returns of the remaining clients were not furnished. The bank statements along with confirmations and transations through banking channels clearly indicate that there was no mala fide on behalf of the assessee and onus has duly been discharged. Furthermore, before the ld. CIT(A), the remaining income-tax returns and confirmations from the clients were furnished as additional evidence, which has been admitted by the ld. CIT(A). The ld. CIT(A) tabulated the information as has been mentioned in preceding paras of this order. The record clearly shows that whatever evidence has been filed by the assessee during assessments as well as first appellate stage establishes that the assessee has done speculative business for and on behalf of the clients also and for himself. There is uncontroverted finding in the impugned order that the Assessing Officer was inconsiderate to the extent 62 that during assessment proceedings, addition made in respect of profit passed on to the clients was not considered in proper perspective and some of the clients also suffered losses which has increased the income of the assessee. The finding recorded in the impugned order in para 4.6 has not been controverted by the Revenue. It is further noted that while concluding the issue in para 4.7, there is a clear direction that in case it is found by the Assessing Officer that any of the clients has not shown corresponding income in the respective return then the ld.
Assessing Officer would be free to proceed against such clients by taking remedial action in accordance with law, therefore, the Revenue should not feel aggrieved. The assessee cannot be put to unnecessary hardship to prove which is not expected from him as onus has been clearly discharged. So far as the contention of the ld. CIT DR that sufficient opportunity was not provided to the Assessing Officer, we find that the assessment order was framed on 29.12.2010 and on filing the first appeal before the ld. CIT(A), the assessee furnished the statement of 63 total profits earned on behalf of clients [with complete details, pages 4 to 7 of the paper book before ld. CIT(A)], statement of losses incurred on behalf of clients [with complete details -
page 8 of the paper book], letter dated 22.12.2010 [before Assessing Officer] enclosing confirmations of transactions [pages 9 to 58], letter dated 26.11.2010 [filed before the Assessing Officer], copy of personal balance sheets etc. Ledger of accounts of all clients [pages 2 to 47 of the paper book filed before the ld. CIT(A)] and more importantly, confirmations/ITRs of the clients [pages 49 to 135 before ld. CIT(A)] and all these documents were duly examined by the ld. first appellate authority. These documents were duly sent to the Assessing Officer by the ld. CIT(A) vide communication dated 9.12.2011 for comments and remand report but the same were not commented upon as is evident from communication dated 16.1.2012 (as brought to our notice by the ld. CIT/DR), addressed to ld. CIT(A) and finally, the impugned order was passed on 31.1.2012, meaning thereby, from 9.12.2011 to 64 31.1.2012, the Assessing Officer could not respond to the ld.
CIT(A), therefore, the contention of the Revenue that sufficient opportunity was not granted to the Assessing Officer is without any basis. The ld. CIT(A) was not expected to wait for indefinite period. So far as the decision in New Kailash Cotton Factory vs. ITO (supra) relied upon by the Revenue is concerned, we find that the facts are altogether different as there was no proof available with the assessee or any agreement between the parties for purchase and sale of commodities, therefore, this judicial decision may not help the Revenue. So far as the contention of the ld. CIT DR that the Assessing Officer was not afforded sufficient opportunity, the ld. CIT(A) has already directed the Assessing Officer that the concerned Assessing Officer would be free to proceed against those clients and resort to remedial action in cases where limitation period has not expired yet. In view of these facts, we find no reason to interfere with the conclusion drawn in the impugned orders. These are affirmed.
65So far as the ground that the ld. CIT(A) erred in admitting the additional evidence without obtaining comments from the Assessing Officer is concerned, we have already dealt with this issue in preceding paragraph and for the reasons discussed therein, there is no substance in this ground. The same is, therefore, dismissed.
3. Now, we shall take up the cross-objections raised by the assessee. The learned Counsel for the assessee contended that these are simply in support of impugned orders. Since we have affirmed the stand of the ld. CIT(A) and dismissed the appeals of the Revenue, therefore, these cross-objections have remained for academic interest only, consequently, dismissed as infructuous.
Finally, the all the appeals of the revenue and of the assessee are dismissed. The Cross-objections of the assessee also stand dismissed.
66This order was pronounced in the open Court in the presence of ld. Representatives from both sides at the conclusion of the hearing on 29th July, 2013.
Sd- Sd/- (R.C.SHARMA) (JOGINDER SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 29.7.2013
Copy to: Appellant, Respondent, CIT, CIT(A), DR, Guard File !vyas!