Income Tax Appellate Tribunal - Rajkot
The Assistant Commr. Of Income Tax, ... vs M/S Tacon Infrastructure Pvt. Ltd.,, ... on 30 July, 2018
IN THE INCOME TAX APPELLATE TRIBUNAL "RAJKOT" BENCH, RAJKOT BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER & SHRI MAHAVIR PRASAD, JUDICIAL MEMEBR आयकर अपील सं./I.T.A. No. 396/Rjt/2015 AND 181 Others [As per Annexure attached with this order] Assistant Commissioner of बनाम/ M/s. Tacon Income Tax, Vs. Infrastructure Pvt. Ltd. Circle-2, Jamnagar Tacon Complex, 3- Wadi Plot, Porbandar थायी ले खा सं . /जीआइआर सं . /PAN/GIR No. : AABCT4416D (Appellants) .. (Respondent & Cross [As per list of appellants attached Objectors) as Annexure to this order] [As per list of respondents and Cross Objectors attached as Annexure to this order] Revenue by : Shri Jitender Kumar, CIT.D.R. & Shri Praveen Verma, Sr. D.R. Assessee by : Shri D. M. Rindani, Shri Mehul Ranpura, Shri Kalpesh Doshi, ShriVimal Desai, Shri R. M. Manek, Shri Samir Jani, Shri Chetan Agarwal, Shri D. S. Varia, ShriShri Ankit Gokani, Shri Kamlesh Rathod, Shri Divyesh Sodha, Shri S.G. Bhuptani, Shri D. R. Adhia, Shri Girish Parikh, Shri D. D. Shah, Shri Brijesh Parekh, Shri Rajan Bhimani, Shri T. D. Joshi, Shri S. R. Bhatt, Shri K. T. Hemani, Shri Jyotindra Mehta, Shri Umesh Ravani, Shri Rashmin Vekariya, Shri Keyur Radia, Shri J. S. Shukla & Shri Samir J. Gondaliya, A.Rs.
सन ु वाई क तार ख / Date of 20/07/2018 Hearing घोषणा क तार ख /Date of 30/07/2018 Pronouncement आदे श/O R D E R ITA No. 396/Rjt/2015 & 181 Ors. - 2 - PER BENCH:
The present bunch of appeals is directed at the instance of the Revenue against different orders of the learned CIT(A). These appeals have been taken up for out-of-turn hearing, because, on verification of record, it revealed that tax effect involved in all these appeals individually, by virtue of relief granted by the CIT(A) is less than Rs.20 Lakhs, and therefore, in view of the CBDT Instruction bearing no.03/2018 dated 11/07/2018, these appeals are not maintainable before the Tribunal. Co-ordinate Bench of ITAT Tribunal, Ahmedabad has considered this aspect in the case of ITO vs. Shri Jayantibhai K. Patel, in ITA No. 01/Ahd/2017, order dated 16.07.2018. The Tribunal has passed the following order on this issue:
आयकर अपील य अ धकरण, अहमदाबाद यायपीठ 'SMC' अहमदाबाद ।
IN THE INCOME TAX APPELLATE TRIBUNAL "SMC" BENCH, AHMEDABAD BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER & SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. No. 01/Ahd/2017 ( नधा रण वष / Assessment Year : 2008-09) The Income-tax Officer, बनाम/ Shri Jayantibhai Sabarkantha Ward-3, Karsanbhai Patel, Vs. Himatnagar, Dist: At & Post: Jamla, Taluka: Sabarkantha - 383001 Himatnagar, Dist.
Sabarkantha - 383001 थायी ले खा सं . /जीआइआर सं . /PAN/GIR No. : ALTPP8906C (अपीलाथ" /Appellant) .. (#$यथ" / Respondent) अपीलाथ" ओर से /Appellant by : Shri R. P. Maurya, Sr. D.R. #$यथ" क ओर से / None ITA No. 396/Rjt/2015 & 181 Ors. - 3 - Respondent by :
सन ु वाई क तार ख / Date of 16/07/2018 Hearing घोषणा क तार ख /Date of 16/07/2018 Pronouncement आदे श/O R D E R PER PRADIP KUMAR KEDIA - AM:
The captioned appeal has been filed at the instance of the Revenue against the order of the CIT(A)-2, Ahmedabad ('CIT(A)' in short), dated 03.10.2016 arising in the assessment order dated 16.12.2015 passed by the Assessing Officer (AO) under s. 144 r.w.s.
147 of the Income Tax Act, 1961 (the Act) concerning assessment year 2012-13.
2. The grounds of appeal raised by the Revenue reads as under:-
"1. The Ld. CIT(A) has erred in law and on facts by confirming Rs.4,99,284/-
as against the total disallowance made by AO of Rs.31,14,757/- (Diesel expenses Rs.24,77,365 interest on vehicle loan of Rs.1,61,136/- and vehicle repairing expenses of Rs.4,76,256).
2. The Ld. CIT(A) has erred in law and on facts by deleting disallowance u/s.41(1) of the Act on vehicle loan liability of Rs.7,23,444/-."
3. At the time of hearing, it was submitted by the Ld.AR for the assessee that the appeal filed by the Revenue is hit by recently issued CBDT Circular No.3 of 2018 dated 11/07/2018 revising the previous thresholds pertaining to tax effects. As per aforesaid Circular, all pending appeals filed by Revenue are liable to be dismissed as a measure for reducing litigation where the tax effect does not exceed the prescribed monetary limit which is now revised at Rs.20 Lakhs. In the instant case, the tax effect on the disputed issues raised by the Revenue is stated to be not exceeding Rs.20 lakhs and therefore appeal of the Revenue is required to be dismissed in limine.
4. The Ld.DR for the Revenue fairly admitted the applicability of the CBDT Circular No. 3 of 2018. Accordingly, appeal of the Revenue is dismissed as not maintainable. However, it will be open to the Revenue to seek restoration of its appeal on showing inapplicability of the aforesaid CBDT Circular in any manner.
5. In the result, the appeal of the Revenue is dismissed.
ITA No. 396/Rjt/2015 & 181 Ors. - 4 -
This Order pronounced in Open Court on 16/07/2018
Sd/- Sd/-
(RAJPAL YADAV) (PRADIP KUMAR KEDIA)
JUDICIAL MEMBER ACCOUNTANT MEMBER
Ahmedabad: Dated 16/07/2018
2. In parity with the order of the co-ordinate bench of Tribunal cited supra, we also dismiss all these appeals before us in the same term as laid down by the Tribunal in the above order. In view of the above, all the appeals and respective cross objections, if any, are dismissed.
3. In the result, all the appeals of the Revenue and respective Cos. Of the assessee are dismissed.
This Order pronounced in Open Court on 30/07/2018
Sd/- Sd/-
(MAHAVIR PRASAD) (PRADIP KUMAR KEDIA)
JUDICIAL MEMBER ACCOUNTANT MEMBER
Ahmedabad: Dated 30/07/2018
True Copy
S. K. SINHA
आदे श क त!ल"प अ#े"षत / Copy of Order Forwarded to:-
1. राज व / Revenue
2. आवेदक / Assessee
3. संबं*धत आयकर आयु,त / Concerned CIT
4. आयकर आयु,त- अपील / CIT (A)
5. 0वभागीय #3त3न*ध, आयकर अपील य अ*धकरण, अहमदाबाद / DR, ITAT, Ahmedabad
6. गाड9 फाइल / Guard file.
By order/आदे श से, उप/सहायक पंजीकार आयकर अपील य अ*धकरण, अहमदाबाद ।
ITA No. 396/Rjt/2015 & 181 Ors. - 5 -ANNEXURE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT List of Departmental appeals with tax effect less than 20 lakhs Sr. Appeal No. Name of Appellant Name of Respondent A.Y. No. 1 ITA-714/RJT-2003 A.C.I.T., Cen. Cir-2, Vijay Proteins P. Ltd., 1992-93 Rajkot Jnd 2 CO-39/Rjt-2003 Vijay Proteins P. Ltd., A.C.I.T., Cen. Cir-2, 1992-93 Jnd Rajkot 3 ITA-419/Rjt-2011 ITO, Intl. Taxn. G'dham M/s. H&H Logistics & 2010-11 Shipping Co. P. Ltd.
4 ITA-204/Rjt-2006 ACIT, G'dham circle, M/s. V.K. Patel & 2002-03
Gandhidham Co.,Bhuj
5 ITA-108/Rjt-2008 ACIT, G'dham circle, M/s. V.K. Patel & 2004-05
Gandhidham Co.,Bhuj
6 CO-13/Rjt-2008 M/s. V.K. Patel & ACIT, G'dham circle, 2004-05
Co.,Bhuj G'dham
7 ITA-10/Rjt-2017 A.C.I.T., Morbi Circle, Jaydeep Virji Patel 2010-11
Morbi
8 ITA-525/Rjt-2007 I.T.O., Ward-2(2), Vraj & Vraj Construction 2004-05
Jamngar
9 CO-40/Rjt-2007 Vraj & Vraj I.T.O., Ward-2(2), 2004-05
Construction Jamngar
10 ITA-450/Rjt-2011 A.C.I.T., Circle-5, Rajkot Manoj D. Satani 2008-09
11 ITA-1370/Rjt-2010 I.T.O., Ward-1(3), Rohit P. Kakadia 2007-08
Rajkot
12 ITA-448/Rjt-2011 I.T.O., Ward-5(1), Vijaybhai H. Lodhiya 2008-09
Rajkot
13 ITA-54/Rjt-2013 I.T.O., Ward-2, M/s. Nayan Diamond 2009-10
Gandhidham
14 ITA-715/Rjt-2003 A.C.I.T., Central Circle- Vijay Proteins P. Ltd., 1993-94
2, Rajkot Jnd
15 CO-40/Rjt-2003 Vijay Proteins P. Ltd., A.C.I.T., Central Circle-2, 1993-94
Jnd Rajkot
16 ITA-652/Rjt-2010 I.T.O., Ward-2(4), Shri Ramkrupa 2003-04
Rajkot Corporation
17 ITA-768/Rjt-2010 I.T.O., Ward-2(4), Shri Ramkrupa 2003-04
Rajkot Corporation
18 ITA-233/Rjt-2011 D.C.I.T., Central Circle- Manish (alias) Mahadev 2008-09
1, Rajkot Koringa
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(MAHAVIR PRASAD) (PRADIP KUMAR KEDIA)
JUDIC IAL MEMBER ACCOUNTANT MEMBER
ITA No. 396/Rjt/2015 & 181 Ors. - 6 -
19 ITA-444/Rjt-2016 A.C.I.T., Central Circle- M/s. Kaveri Ceramics 2014-15
1, Rajkot
20 ITA-532/Rjt-2014 A.C.I.T., Central Circle- Sanjaybhai G. Jakasania 2006-07
2, Rajkot
21 ITA-120/Rjt-2014 D.C.I.T., Central Circle- Ghanshyam G. Jakasania 2010-11
2, Rajkot
22 ITA-121/Rjt-2014 D.C.I.T., Central Circle- Ghanshyam G. Jakasania 2011-12
2, Rajkot
23 ITA-510/Rjt-2014 A.C.I.T., Circle-5, Rajkot M/s. Mico Forge (India) 2004-05
Ltd.
24 ITA-130/Rjt-2014 D.C.I.T., Central Circle- Kishorbhai G. Jakasania 2009-10
2, Rajkot
25 ITA-131/Rjt-2014 D.C.I.T., Central Circle- Kishorbhai G. Jakasania 2010-11
2, Rajkot
26 ITA-204/Rjt-2014 D.C.I.T., Central Circle- Dineshbhai G. Jakasania 2008-09
2, Rajkot
27 ITA-205/Rjt-2014 D.C.I.T., Central Circle- Dineshbhai G. Jakasania 2010-11
2, Rajkot
28 ITA-206/Rjt-2014 D.C.I.T., Central Circle- Dineshbhai G. Jakasania 2011-12
2, Rajkot
29 ITA-212/Rjt-2014 D.C.I.T., Central Circle- Dineshbhai G. Jakasania 2009-10
2, Rajkot
30 ITA-132/Rjt-2014 D.C.I.T., Central Circle- Kishorhai G. Jakasania 2011-12
2, Rajkot
31 ITA-93/Rjt-2014 I.T.O., Ward-1(1), M/s. Anukul 2009-10
Rajkot Construdction
32 CO-22/Rjt-2014 M/s. Anukul I.T.O., Ward-1(1), Rajkot 2009-10
Construdction
33 ITA-389/Rjt-2014 I.T.O., Ward-1(2), Dineshkumar D. Selani 2009-10
Rajkot
34 ITA-421/Rjt-2014 A.C.I.T., Circle-2, Rajkot M/s. Digvijay Cement Co. 2010-11
35 ITA-425/Rjt-2013 A.C.I.T., Circle-1, Rajkot Thakarshibhai D. 2009-10
Shingala
36 ITA-377/Rjt-2016 D.C.I.T., Circle-3(1), Balson Polyplast Pvt. Ltd. 2010-11
Rajkot
37 ITA-426/Rjt-2016 A.C.I.T., Central Circle- Arajanbhai R. Chhetariya 2012-13
1, Rajkot
38 ITA-425/Rjt-2016 A.C.I.T., Central Circle- Shri Masribhai S. 2012-13
1, Rajkot Dhrangu (HUF)
39 ITA-424/Rjt-2016 A.C.I.T., Central Circle- Kajal R. Kandoria 2012-13
1, Rajkot
40 ITA-423/Rjt-2016 A.C.I.T., Central Circle- Niruben B. Kandoria 2012-13
1, Rajkot
41 ITA-422/Rjt-2016 A.C.I.T., Central Circle- Jignesh J. Kandoria 2012-13
1, Rajkot
Sd/- Sd/-
(MAHAVIR PRASAD) (PRADIP KUMAR KEDIA)
JUDIC IAL MEMBER ACCOUNTANT MEMBER
ITA No. 396/Rjt/2015 & 181 Ors. - 7 -
42 ITA-421/Rjt-2016 A.C.I.T., Central Circle- Hamirbhai R. Chhetariya 2012-13
1, Rajkot
43 ITA-277/Rjt-2016 I.T.O., Ward-1(3), M/s. Shiv Enterprise 2012-13
Rajkot
44 ITO-276/Rjt-2016 I.T.O., Ward-1(3), Nilesh Khodabhai 2013-14
Jamnagar Mungra
45 ITA-309/Rjt-2016 A.C.I.T., Circle-1(2), M/s. Jayshree Impex 2011-12
Rajkot
46 ITA-310/Rjt-2016 A.C.I.T., Circle-1(2), M/s. Royal Impex 2011-12
Rajkot
47 ITA-308/Rjt-2016 I.T.O., Ward-4, Veraval Shri Himatlal B.Shah 2008-09
48 ITA-288/Rjt-2016 D.C.I.T., Circle-1, Hansaben J. Ghetiya 2010-11
Jamnagar
49 ITA-289/Rjt-2016 D.C.I.T., Circle-1, M/s. Jakat Metind P. Ltd. 2010-11
Jamnagar
50 ITA-286/Rjt-2016 D.C.I.T., Circle-2, Atul Pravinbhai 2012-13
Jamnagar Hindocha
51 ITA-285/Rjt-2016 D.C.I.T., Circle-2, M/s. K.M. Engineering 2013-14
Jamnagar
52 ITA-280/Rjt-2016 D.C.I.T., Circle-1, Ketankumar P. Sarda 2013-14
Jamnagar
53 ITA-279/Rjt-2016 D.C.I.T., Circle-1, Manmohan J. 2013-14
Jamnagar Radhanpura
54 ITA-261/Rjt-2016 A.C.I.T., Morbi Circle, Olwin Tiles P. Ltd. 2012-13
Morbi
55 ITA-534/Rjt-2015 I.T.O., Ward-1(2)(1), M/s. Deepali Inds. 2004-05
Rajkot
56 CO-08/Rjt-2018 M/s. Deepali Inds. I.T.O., Ward-1(2)(1), 2004-05
Rajkot
57 ITA-269/Rjt-2017 D.C.I.T., Circle-3, Late Savitaben M. 2013-14
Jamnagar Seladiya, L/H. Tarun M.
Seladiya
58 ITA-218/Rjt-2017 D.C.I.T., Central Circle- Kishan Infrastructure P. 2013-14
1, Rajkot Ltd.
59 ITA-162/Rjt-2017 I.T.O., Ward-2(1)(2), Krishna Trading Co. 2012-13
Rajkot
60 ITA-109/Rjt-2017 I.T.O., Ward-2(2)(4), Samirkumar M. Patel 2008-09
Rajkot
61 ITA-375/Rjt-2016 A.C.I.T., Morbi Circle, Mansukhbhai T. Kaila 2013-14
Morbi
62 ITA-364/Rjt-2016 I.T.O., Ward-2, Bhuj Premila Rajesh Rabadiya 2011-12
63 ITA-354/Rjt-2016 I.T.O., Ward-2, Bhuj Rabadiya Amarben 2011-12
Laljibhai
64 ITA-363/Rjt-2016 I.T.O., Ward-2, Bhuj Arvind Lalji Patel 2011-12
Sd/- Sd/-
(MAHAVIR PRASAD) (PRADIP KUMAR KEDIA)
JUDIC IAL MEMBER ACCOUNTANT MEMBER
ITA No. 396/Rjt/2015 & 181 Ors. - 8 -
65 ITA-311/Rjt-2016 A.C.I.T., Circle-1(2), M/s. Eagle Motors Pvt. 2009-10
Rajkot Ltd.
66 ITA-325/Rjt-2016 D.C.I.T., Junagadh Parishram Builders 2011-12
Circle, Junagadh
67 ITA-340/Rjt-2016 A.C.I.T., Surendranagar M/s. Vision Corporation 2012-13
Circle, Surendranagar Ltd.
68 ITA-338/Rjt-2016 D.C.I.T., Junagadh M/s. Patel Enterprise 2012-13
Circle, Junagadh
69 ITA-336/Rjt-2016 D.C.I.T., Circle-1, Vinit Arvind Shah 2013-14
Jamnagar
70 ITA-335/Rjt-2016 D.C.I.T., Circle-1, M/s. Ashapura Arcadia 2013-14
Jamnagar Logistics P. Ltd.
71 ITA-441/Rjt-2016 D.C.I.T., Junagadh M/s. Gujarat Siddhi 2012-13
Circle, Junagadh Cement Ltd.
72 ITA-415/Rjt-2016 A.C.I.T., Gandhidham Shri Pravin Mulji Nagda 2012-13
Circle, Gandhidham
73 ITA-432/Rjt-2016 D.C.I.T., Circle-1, Shantilal Multiport Infra 2012-13
Jamnagar P. Ltd.
74 ITA-390/Rjt-2016 A.C.I.T., Gandhidham M/s. Blue Ocean Sea 2006-07
Circle, Gandhidham Transport Ltd.
75 ITA-391/Rjt-2016 A.C.I.T., Gandhidham M/s. Blue Ocean Sea 2007-08
Circle, Gandhidham Transport Ltd.
76 ITA-428/Rjt-2016 A.C.I.T., Central Circle- Smt. Sagiben 2012-13
1, Rajkot Ranmalbhai Kandoria
77 ITA-384/Rjt-2016 I.T.O., Ward-1, Govind Teja Ahir 2008-09
Gandhidham
78 ITA-427/Rjt-2016 A.C.I.T., Central Circle- Nileshbhai M. Dhrangu 2012-13
1, Rajkot
79 ITA-373/Rjt-2017 I.T.O., Ward-2, Morbi Hussain Gulamabbas 2012-13
Lokhandwala
80 ITA-460/Rjt-2017 ITO, Ward-2, Shriram H. Yadav 2008-09
Gandhidham
81 ITA-387/Rjt-2017 A.C.I.T., Junagadh Mira Tulsiyan, Kolkata 2009-10
Circle, Junagadh
82 ITA-400/Rjt-2017 I.T.O., Ward-2(1)(2), M/s. Rajesh Ginning 2014-15
Rajkot Factory
83 ITA-368/Rjt-2017 I.T.O., Ward-1, Smt. Kavita Ramesh 2008-09
Gandhidham Yadav
84 ITA-369/Rjt-2017 I.T.O., Ward-1, Bhardwaj Mahunta 2014-15
Gandhidham
85 ITA-247/Rjt-2017 I.T.O., Ward-1(5), Labhuben Jamanbhai 2008-09
Jamnagar Faldu
86 ITA-246/Rjt-2017 I.T.O., Ward-1(5), Jignasha Jamanbhai 2008-09
Jamnagar Faldu
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(MAHAVIR PRASAD) (PRADIP KUMAR KEDIA)
JUDIC IAL MEMBER ACCOUNTANT MEMBER
ITA No. 396/Rjt/2015 & 181 Ors. - 9 -
87 ITA-245/Rjt-2017 D.C.I.T., Circle-3, Jitendrakumar S. 2013-14
Jamnagar Mundra
88 ITA-244/Rjt-2017 D.C.I.T., Circle-3, Himesh R. Shah 2013-14
Jamnagar
89 ITA-344/Rjt-2017 I.T.O., Ward-2, Rasiklal Kalyanji Doshi 2012-13
Gandhidham
90 ITA-276/Rjt-2017 D.C.I.T., Circle-1, Tushar Premchand 2013-14
Jamnagar Khimasia
91 ITA-345/Rjt-2017 I.T.O., Ward-1, Shri Hari Mulchand 2013-14
Gandhidham Balvani
92 ITA-273/Rjt-2017 D.C.I.T., Morbi Circle, M/s. Alfa Vitrified Pvt. 2013-14
Morbi Ltd.
93 ITA-309/Rjt-2017 D.C.I.T., Morbi Circle, Shri Dharmendra 2010-11
Morbi Virjibhai Vahdadiya
94 ITA-311/Rjt-2017 I.T.O., Ward-2(1)(2), Madhabhai Gandubhai 2009-10
Rajkot Lunagariya
95 ITA-279/Rjt-2017 D.C.I.T., Circle-2, Manojbhai B. Thakrar 2014-15
Jamnagar
96 ITA-275/Rjt-2016 A.C.I.T., Morbi Circle, M/s. Revok Ceramic Pvt. 2012-13
Morbi Ltd.
97 ITA-274/Rjt-2016 A.C.I.T., Morbi Circle, M/s. Corus Vitrified Pvt. 2012-13
Morbi Ltd.
98 ITA-273/Rjt-2016 A.C.I.T., Morbi Circle, M/s. Kevin Ceramic Pvt. 2012-13
Morbi Ltd.
99 ITA-272/Rjt-2016 A.C.I.T., Morbi Circle, M/s. Comet Granito Pvt. 2012-13
Morbi Ltd.
100 ITA-268/Rjt-2016 A.C.I.T., Morbi Circle, M/s. Gokul Ceramics 2006-07
Morbi Pvt. Ltd.
101 ITA-267/Rjt-2016 A.C.I.T., Morbi Circle, M/s. Gokul Ceramics 2005-06
Morbi Pvt. Ltd.
102 ITA-270/Rjt-2016 A.C.I.T., Morbi Circle, M/s. Gangotri Glaze 2008-09
Morbi Tiles Pvt. Ltd.
103 ITA-246/Rjt-2016 D.C.I.T.,Circle-1, Echhampati S.N. 2009-10
Jamnagar
104 ITA-263/Rjt-2016 A.C.I.T., Morbi Circle, Varmora Granito Pvt. 2005-06
Morbi Ltd.
105 ITA-232/Rjt-2016 A.C.I.T., Gandhidham M/s. Friends &Friends 2012-13
Circle, Gandhidham Shipping P.Ltd.
106 CO-22/Rjt-2016 M/s. Friends &Friends A.C.I.T., Gandhidham 2012-13
Shipping P.Ltd. Circle, Gandhidham
107 ITA-230/Rjt-2016 A.C.I.T., Gandhidham M/s. Friends &Friends 2010-11
Circle, Gandhidham Shipping P.Ltd.
108 CO-20/Rjt-2016 M/s. Friends &Friends A.C.I.T., Gandhidham 2010-11
Shipping P.Ltd. Circle, Gandhidham
Sd/- Sd/-
(MAHAVIR PRASAD) (PRADIP KUMAR KEDIA)
JUDIC IAL MEMBER ACCOUNTANT MEMBER
ITA No. 396/Rjt/2015 & 181 Ors. - 10 -
109 ITA-250/Rjt-2016 I.T.O., Ward-3(1), Late Shri Ketan H. 2008-09
Jamnagar Benani,
L/H Bhartiben C. Benani
110 ITA-244/RJT-2016 I.T.O., Ward-2(4), M/s. K.M. Agath 2010-11
Porbandar Construction
111 ITA-101/Rjt-2016 I.T.O., Ward-1(2)(5), Smt. Meenaben N. Doshi 2011-12
Rajkot
112 ITA-77/Rjt-2016 I.T.O., Ward-1, Smt. Binal Viralkumar 2011-12
Junagadh Unadkat
113 ITA-213/Rjt-2016 A.C.I.T., Junagadh M/s. Gujarat Siddhi 2011-12
Circle, Junagadh Cement Ltd.
114 ITA-50/Rjt-2016 I.T.O., Ward-1(2)(2), Bharatsinh Kishorsinh 2011-12
Rajkot Jadeja
115 ITA-35/Rjt-2016 I.T.O., Ward-1, Majid Bilal Akbani 2011-12
Gandhidham
116 ITA-19/Rjt-2016 I.T.O., Ward-2(1)(4), Shaileshbhai G. Akbari 2010-11
Rajkot
117 ITA-18/Rjt-2016 I.T.O., Ward-3(1)(4), Ashok Balubhai Israni 2011-12
Amreli
118 ITA-372/Rjt-2015 D.C.I.T., Circle-1, M/s. Shree Extrusion 2008-09
Jamnagar Ltd.
119 ITA-130/Rjt-2016 A.C.I.T., Circle-2(1), Jayeshkumar R. Shah 2008-09
Rajkot
120 CO-09/Rjt-2016 Jayeshkumar R. Shah A.C.I.T., Circle-2(1), 2008-09
Rajkot
121 ITA-115/Rjt-2016 D.C.I.T., Circle-2, Daljitsingh Dayalsingh 2012-13
Jamnagar
122 ITA-192/Rjt-2016 I.T.O., Ward-1(3), Bipinchandra S. 2012-13
Jamnagar Kanakhara
123 ITA-396/Rjt-2015 A.C.I.T., Circle-2, M/s. Tacon 2012-13
Jamnagar Infrastructure P. Ltd.
124 ITA-189/Rjt-2016 D.C.I.T., Circle-3(1), Sunflower School 2010-11
Rajkot Solutions P. Ltd.
125 ITA-392/Rjt-2015 A.C.I.T., Circle-3, Milankumar M. Pobaru 2011-12
Jamnagar
126 ITA-391/Rjt-2015 I.T.O., Ward-1(3), Dhanjibhai Hirabhai 2012-13
Jamnagar Talpara
127 ITA-487/Rjt-2015 D.C.I.T., Morbi Circle, M/s. Ganaga Glaze Tiles 2005-06
Morbi
128 ITA-486/Rjt-2015 D.C.I.T., Morbi Circle, M/s. Ganaga Glaze Tiles 2006-07
Morbi
129 ITA-483/Rjt-2015 D.C.I.T., Morbi Circle, M/s. Ganagotri Glaze 2007-08
Morbi Tiles
130 ITA-485/Rjt-2015 D.C.I.T., Morbi Circle, M/s. Ganaga Glaze Tiles 2007-08
Morbi
Sd/- Sd/-
(MAHAVIR PRASAD) (PRADIP KUMAR KEDIA)
JUDIC IAL MEMBER ACCOUNTANT MEMBER
ITA No. 396/Rjt/2015 & 181 Ors. - 11 -
131 ITA-483/Rjt-2015 D.C.I.T., Morbi Circle, M/s. Gangotri Glaze Tiles 2006-07
Morbi
132 ITA-484/Rjt-2015 D.C.I.T., Morbi Circle, M/s. Ganga Glaze Tiles 2004-05
Morbi
133 ITA-481/Rjt-2015 D.C.I.T., Morbi Circle, M/s. Gangotri Glaze Tiles 2005-06
Morbi
134 ITA-478/Rjt-2015 D.C.I.T., Morbi Circle, M/s. Vrundavan 2005-06
Morbi Ceramics P. Ltd.
135 ITA-451/Rjt-2015 A.C.I.T., Circle-2, Bharatkumar B. Kundalia 2012-13
Jamnagar
136 ITA-505/Rjt-2015 I.T.O., Ward-1(1)(1), Bhumi Polymers P. Ltd. 2012-13
Rajkot
137 ITA-255/Rjt-2015 A.C.I.T., Central Circle- M/s. Samay Developers 2010-11
2, Rajkot
138 ITA-321/Rjt-2015 A.C.I.T., Circle-2, M/s. Siddiq Sea Food 2009-10
Jamnagar
139 ITA-171/Rjt-2018 D.C.I.T., Central Circle- Shri Lakhan Damjibhai 2012-13
2, Rajkot Bhenshala
140 ITA-127/Rjt-2018 D.C.I.T., Circle-3(1), M/s. Sunflower Broking 2014-15
Rajkot P. Ltd.
141 ITA-120/Rjt-2018 D.C.I.T., Central Circle- Hiren Kishorbhai Sodha 2014-15
1, Rajkot
142 ITSS-29/Rjt-2017 D.C.I.T., Central Circle- Bharat T. Aghara 2009-10
1, Rajkot
143 ITSS-30/Rjt-2017 D.C.I.T., Central Circle- Jitendra T. Aghara 2010-11
1, Rajkot
144 ITSS-116/Rjt- D.C.I.T., Central Circle- Rukshana Makhani 2012-13
2017 1, Rajkot
145 ITSS-109/Rjt- D.C.I.T., Central Circle- M/s. K.K. Enterprise 2012-13
2017 1, Rajkot
146 ITSS-112/Rjt- D.C.I.T., Central Circle- Kamrudin Makhani 2010-11
2017 1, Rajkot
147 ITSS-111/Rjt- D.C.I.T., Central Circle- Kamrudin Makhani 2009-10
2017 1, Rajkot
148 ITSS-117/Rjt- D.C.I.T., Central Circle- Gurukrupa Enterprise 2011-12
2017 1, Rajkot
149 ITSS-44/Rjt-2018 D.C.I.T., Central Circle- Dhanani Manji Devji 2010-11
2, Rajkot
150 ITSS-50/Rjt-2018 D.C.I.T., Central Circle- M/s. Shailganga EU 2013-14
2, Rajkot Exports
151 ITA-304/Rjt-2015 D.C.I.T., Circle-3(1), Late Shri Bharatbhai B. 1988-89
Rajkot Adalja, L/R Kumudben B.
Adalja
Sd/- Sd/-
(MAHAVIR PRASAD) (PRADIP KUMAR KEDIA)
JUDIC IAL MEMBER ACCOUNTANT MEMBER
ITA No. 396/Rjt/2015 & 181 Ors. - 12 -
152 ITA-304/Rjt-2015 D.C.I.T., Circle-3(1), Late Shri Bharatbhai B. 1989-90
Rajkot Adalja, L/R Kumudben B.
Adalja
153 ITA-386/Rjt-2015 I.T.O. Ward-2(3), M/s. Shreeji 2009-10
Porbandar Construction &
Developers
154 ITA-401/Rjt-2015 I.T.O., Ward-1(5), Shri Dinesh Chanabhai 2007-08
Jamnagar Kachhadiya
155 ITA-588/Rjt-2015 I.T.O., Ward-1(1)(3), R.N. Technocast P. Ltd. 2007-08
Rajkot
156 ITA-479/Rjt-2017 I.T.O., (E) Ward-2, Avkar Education & 2014-15
Rajkot Charitable Trust
157 ITA-406/Rjt-2017 I.T.O., Ward-3(1)(2), Narendrabhai G. Pipaliya 2014-15
Rajkot
158 CO-03/Rjt-2018 Narendrabhai G. I.T.O., Ward-3(1)(2), 2014-15
Pipaliya Rajkot
159 ITA-456/Rjt-2017 D.C.I.T., Intl. Taxn., M/s. Jamnadas Ramji 2010-11
Rajkot
160 ITA-457/Rjt-2017 D.C.I.T., Intl. Taxn., M/s. Jamnadas Ramji 2010-11
Rajkot
161 ITA-458/Rjt-2017 D.C.I.T., Intl. Taxn., M/s. Jamnadas Ramji 2010-11
Rajkot
162 ITA-459/Rjt-2017 D.C.I.T., Intl. Taxn., M/s. Jamnadas Ramji 2010-11
Rajkot
163 ITA-242/Rjt-2018 D.C.I.T., Morbi Circle, Dharmendra Virjibha 2013-14
Morbi Vahdadiya
164 ITA-232/Rjt-2018 D.C.I.T., Central Circle- Saurabh M. Kathwadia 2010-11
1, Rajkot
165 ITA-196/Rjt-2018 A.C.I.T.(OSD), Ward-1, Jignesh Ramniklal Doshi 2012-13
Gandhidham
166 ITA-185/Rjt-2018 D.C.I.T., Central Circle- Bherusinh Prabhulal 2013-14
2, Rajkot Meravat
167 ITA-231/Rjt-2018 I.T.O., Ward-2, Morbi Farukbhai Valibhai 2014-15
Kachhi
168 ITSS-86/Rjt-2018 I.T.O., Ward-4, Morbi Ravi V. Hirani 2008-09
169 ITSS-87/Rjt-2018 I.T.O., Ward-4, Morbi Ravi V. Hirani 2009-10
170 ITSS-73/Rjt-2018 D.C.I.T., Central Circle- Lakhan Damjibhai 2009-10
2, Rajkot Bhenshala
171 ITSS-74/Rjt-2018 D.C.I.T., Central Circle- Lakhan Damjibhai 2010-11
2, Rajkot Bhenshala
172 ITSS-75/Rjt-2018 D.C.I.T., Central Circle- Lakhan Damjibhai 2011-12
2, Rajkot Bhenshala
173 ITSS-76/Rjt-2018 D.C.I.T., Central Circle- Lakhan Damjibhai 2012-13
2, Rajkot Bhenshala
Sd/- Sd/-
(MAHAVIR PRASAD) (PRADIP KUMAR KEDIA)
JUDIC IAL MEMBER ACCOUNTANT MEMBER
ITA No. 396/Rjt/2015 & 181 Ors. - 13 -
174 ITSS-77/Rjt-2018 D.C.I.T., Central Circle- Lakhan Damjibhai 2013-14
2, Rajkot Bhenshala
175 ITA-116/Rjt-2018 D.C.I.T., Central Circle- M/s. Sailganga EU 2015-16
2, Rajkot Export
176 CO-19/Rjt-2018 M/s. Sailganga EU D.C.I.T., Central Circle- 2015-16
Export 2, Rajkot
177 ITA-20/Rjt-2018 D.C.I.T., Central Circle- Smt. Jagruti M. Benani 2015-16
1, Rajkot
178 ITA-105/Rjt-2018 D.C.I.T., Central Circle- Ashokkumar M. 2013-14
1, Rajkot Zinzuwadia
179 ITA-87/Rjt-2018 I.T.O., Ward-5, The Agriculture 2009-10
Mundra Produce Market
Committee
180 ITA-80/Rjt-2018 D.C.I.T., Central Circle- M/s. Jay Ambika Exim 2012-13
2, Rajkot
181 ITA-78/Rjt-2018 D.C.I.T., Central Circle- Khatri Abdulla 2009-10
2, Rajkot Mammad Hussain
182 ITA-79/Rjt-2018 D.C.I.T., Central Circle- Khatri Abdulla 2010-11
2, Rajkot Mammad Hussain
Sd/- Sd/-
(MAHAVIR PRASAD) (PRADIP KUMAR KEDIA)
JUDIC IAL MEMBER ACCOUNTANT MEMBER