Income Tax Appellate Tribunal - Indore
Smt. Shalini Sarda (Maheshwari), ... vs The Dcit 1(1), Bhopal on 18 December, 2019
[IT(SS)A Nos.4,5,6,17&18/2014, IT(SS)A Nos.32&35/Ind/2015 & ITA Nos.150 to 153/Ind/2017] [Smt. Shalini Sarda & Shri Mukesh Sharda, Bhopal] ! "#$ % &% '%() * "## +#, "## +#- . "##-+#/ ! " # $ % &$ '()*+ $- . $/ ! "#$ % &% '%() * "##,+# . "## +#-
&
! " #
$,# $,0 ! "#$-
% &% '%() *
"## +#, "## +#- "##-+#/ . "##/+#1 & ! " # [IT(SS)A Nos.4,5,6,17&18/2014, IT(SS)A Nos.32&35/Ind/2015 & ITA Nos.150 to 153/Ind/2017] [Smt. Shalini Sarda & Shri Mukesh Sharda, Bhopal] 0" ! "#$, % &% '%()* "##/+#1 #, ! " # $ %% &+$ ''-.+ 0, ! "#$, % &% '%()* "##1+$# & #, ! " # / 0 1 %& $ ! ! / 0# &! ( % 2 %()3 4* "0 $# "#$1 ( % 2 ) 5 6%&% * $/ $" "#$1 * /# 2 3 / " # 2 " 3 33 2 3 4# # 2 5 , # 5 2 [IT(SS)A Nos.4,5,6,17&18/2014, IT(SS)A Nos.32&35/Ind/2015 & ITA Nos.150 to 153/Ind/2017] [Smt. Shalini Sarda & Shri Mukesh Sharda, Bhopal] / 5 3 / 3 2 3 , 32 " 2 6 , # % ' - ). ' 3 5 5 # 3 7 % ' ). '7 3 [IT(SS)A Nos.4,5,6,17&18/2014, IT(SS)A Nos.32&35/Ind/2015 & ITA Nos.150 to 153/Ind/2017] [Smt. Shalini Sarda & Shri Mukesh Sharda, Bhopal] ) 33 2 " 5 # 5 3 ! '.
, 22 # 3 # 2 2 22 # # 8 2 2 # -9 3 2 8 2 :- 3 2 ; 2< = 3 2 3 2 " # % ! 5# # 3 3 / )* . )..' #/ 4# 2 1 ># 2 # # =) 3 2 " # 3 2 2 3 2 # *= 3 2 # # 3 2 2 5 3 )* . )..' 3 ? 2 5 )..' .* )..: . # *= '= = 3 2 # '= = 3 2 5 4
[IT(SS)A Nos.4,5,6,17&18/2014, IT(SS)A Nos.32&35/Ind/2015 & ITA Nos.150 to 153/Ind/2017] [Smt. Shalini Sarda & Shri Mukesh Sharda, Bhopal] ). . " )= ) ). @ 3 5 ? 2 2 5 2 3 = = )..= ! :) -- -.( = = )..' 2 5 2 ! ) (- = **= , 8 2 2 / 2 # 3 3 5 3# 2 5 33 2 22 8 33 / ? 2 2 2# 2 # #/ 2 / # 5 2 3 2# #/ 5 2 , 5 5 2 / A 2 5 / , 22 # 3 ? 2 , 3 ! '. , # 55 " 5 3 / 3 B 5 [IT(SS)A Nos.4,5,6,17&18/2014, IT(SS)A Nos.32&35/Ind/2015 & ITA Nos.150 to 153/Ind/2017] [Smt. Shalini Sarda & Shri Mukesh Sharda, Bhopal] #/ / 3 B B 2 3 5 / 3 /# ' B # 3 #/ #/ #/ 3 B 5 # 2 33 3 3# 3 A 8 3# / " / B 8 33 / 2 3 3# 3 A 2 2 / 2 22 # + 2 2 22 # 8 3 ! '. , # 8 2 5 2 5 3 # # 5 2 # 3 2 # 2 3 " / " / # 3 2 3 3 5 3# # 2 3 2 6 [IT(SS)A Nos.4,5,6,17&18/2014, IT(SS)A Nos.32&35/Ind/2015 & ITA Nos.150 to 153/Ind/2017] [Smt. Shalini Sarda & Shri Mukesh Sharda, Bhopal] C 22 # / # , B " 3 ;?&< 22 # % ..**.*.(*..- %! ?& 22 # 5 6 %! #/ #/ B # 3 # 2 32 3 / , 2 3 5 " 3 5 6 %! * B &! #/ # 3 # / B &! #/ 2# / # "
8# / 22# # 3 2 3 5 3# 2 - @ " " #/ # " / 2 5 #5 3 # / @ 3 B 7
[IT(SS)A Nos.4,5,6,17&18/2014, IT(SS)A Nos.32&35/Ind/2015 & ITA Nos.150 to 153/Ind/2017] [Smt. Shalini Sarda & Shri Mukesh Sharda, Bhopal] (' 22 2 3 / / " 5 # 7 8 [IT(SS)A Nos.4,5,6,17&18/2014, IT(SS)A Nos.32&35/Ind/2015 & ITA Nos.150 to 153/Ind/2017] [Smt. Shalini Sarda & Shri Mukesh Sharda, Bhopal] 9 [IT(SS)A Nos.4,5,6,17&18/2014, IT(SS)A Nos.32&35/Ind/2015 & ITA Nos.150 to 153/Ind/2017] [Smt. Shalini Sarda & Shri Mukesh Sharda, Bhopal] ( 2 3 " 3 3 2 5 6 %! # 3 2 32 )- ) ). ) / 3# 2 2 / , 5 % '-
2 32 # 5 " 3 22 # % ..**.*.(*..- 5 6 %! @ 3 2 32 23 # / 3 6 %! 5 2 " 3 3 2 / "
/ 3 # / " 2 2 A @ 2 5 3 2 3 # 3 5 3 B 8 #/ / 3# 3 A / 3# 5 8 # 3 A / , 5 5 2 10
[IT(SS)A Nos.4,5,6,17&18/2014, IT(SS)A Nos.32&35/Ind/2015 & ITA Nos.150 to 153/Ind/2017] [Smt. Shalini Sarda & Shri Mukesh Sharda, Bhopal] " 5 2 3 3 3# 3 2 # #5 A / 3 3 5 3# 2 " 3 2 / 8 2 22 # % #2 / #5 2 B #5 " " 3 8 3 @ 3 3 B # ? 3 # " 3 # 3 2 2 / , 2 2 / 2 3 3 2 2 / 2 ?
# 5 # 3 <
3 2 #
9 0 # % ) 5 2 5 5 3 #
)=' 1 )=' 3 2 5 # / 52 4#
22 5
11
[IT(SS)A Nos.4,5,6,17&18/2014, IT(SS)A Nos.32&35/Ind/2015 & ITA Nos.150 to 153/Ind/2017] [Smt. Shalini Sarda & Shri Mukesh Sharda, Bhopal] : 0 # % = 5 3 2 5 5 # / 5 # "
#/ 5 # 3 <
. 0 # % ' 5 #
C# 2
# 3 /
% ' ). ' 3 D )..' .*
3 2 #
) % , # <
% * ). ' 3 )..- .(
3 55 # 3 7
12
[IT(SS)A Nos.4,5,6,17&18/2014, IT(SS)A Nos.32&35/Ind/2015 & ITA Nos.150 to 153/Ind/2017] [Smt. Shalini Sarda & Shri Mukesh Sharda, Bhopal] = 0 # % 5 2 3 5 3 ! ) )* -. 3 # 2 2 22 # 5 5 # 8 2 2 3 2 5 # 3 5 # *= '= = 3 2 "
)= ) ). ? 3 ! *( :9 =)* 2 3 22 22 # / 55 " 5 3 / 3 B 3 2 5 #/ / # 3 ! ) )* -.3 5
/ 3 /#
' B # 3 #/
? 22 # 33 5 3#
2 2 22 # 3
13
[IT(SS)A Nos.4,5,6,17&18/2014, IT(SS)A Nos.32&35/Ind/2015 & ITA Nos.150 to 153/Ind/2017] [Smt. Shalini Sarda & Shri Mukesh Sharda, Bhopal] / # 5 2 5 2 # #/ 2 / 2 3 2# # 5 2 , 5 5 2 2 / / A B # #/ # 3 ! ) )* -.2 2 22 # 3
)( : )..* / %! 22 # +
2 3 2
%! 22 # ::- +&6 / ,
2 *... A 4# " ! ) )* ..
# 3 A / ,
2 / #5 / "
= 9 )..* + 2 # 3A
/ 2 %! 2 / 5
# 5 " B # 3
3# #/
14
[IT(SS)A Nos.4,5,6,17&18/2014, IT(SS)A Nos.32&35/Ind/2015 & ITA Nos.150 to 153/Ind/2017] [Smt. Shalini Sarda & Shri Mukesh Sharda, Bhopal] #/ B # 3 # +&6 / , %! 22 # % ::-
2 / , 5 '' * $ 2 B &! # 3 # / #/ 5" # / " 2 5 # 2 # 53 A # 3 2 A
- @ " " #/ # " / 2 5 #5 3 # / @ 3 B 5"
3 5 # % :'' 3 #5 # 7 !!! " # " $ % # $ & !!! # # # " ' 15 [IT(SS)A Nos.4,5,6,17&18/2014, IT(SS)A Nos.32&35/Ind/2015 & ITA Nos.150 to 153/Ind/2017] [Smt. Shalini Sarda & Shri Mukesh Sharda, Bhopal] # # # $ ' & !!! $ # & !!! " ( ) * * +,!-. # " $ ) * * +,!-. & % ) * * +,!-.
/
( @ " 2 3 2 2
3 3 B
#
# 3 2 3 A # 5 "
3# 2 2
4# / #/ " 5 /
2 5 3 / / 2 3 2#
" 2 # / # + 2
5 # C 2
9 0 # % ) 5 3
2 5 5 # / 5 #
16
[IT(SS)A Nos.4,5,6,17&18/2014, IT(SS)A Nos.32&35/Ind/2015 & ITA Nos.150 to 153/Ind/2017] [Smt. Shalini Sarda & Shri Mukesh Sharda, Bhopal] : 0 # % = 5 # C# 2 ). # 3 % * ). ' 3 D )..- .( ) % , # < % - ). ' 3 )..( .9 3 55 # 3 7 17 [IT(SS)A Nos.4,5,6,17&18/2014, IT(SS)A Nos.32&35/Ind/2015 & ITA Nos.150 to 153/Ind/2017] [Smt. Shalini Sarda & Shri Mukesh Sharda, Bhopal] )) 3 2 5" 5 ? 3 5 # *= '= = 3 2 3 ! )' * ..-
55 " 5 3 / 3 B 3 2 5 #/ / B
3 ! ) ) *.= 2 3
3 ! )9 *.= 5
/ 3 /#
)= 0 # % 5 # 5 3
! )9 *.=
)' B # 3 #/
B C# 3 2 3 5 +
#/ # 8 # 2
3 #2 2 6# B # 3
#/ / 5 %! 5 #33 2
18
[IT(SS)A Nos.4,5,6,17&18/2014, IT(SS)A Nos.32&35/Ind/2015 & ITA Nos.150 to 153/Ind/2017] [Smt. Shalini Sarda & Shri Mukesh Sharda, Bhopal] A # / 2 / 3 5 3 A + 2 # 2 3 # 8 )* B &! #/ # 3 # / )- @ " " #/ # " / 2 5 #5 3 # / @ 3 B 2 3 / 5" 5 3 5 3 2 % .)' # 7 ,+, *0 # # # 1 2)3 2 +0+ # %4 5 " 6! 7 *!!, ) *7 !6-. 8,+, *7 9 ) :, * ; < ,+, *0 ' " ( ,+, *0 " # $ # " $ ) *7 !6-.
$ &
' ) *7 !6-.
/
19
[IT(SS)A Nos.4,5,6,17&18/2014, IT(SS)A Nos.32&35/Ind/2015 & ITA Nos.150 to 153/Ind/2017] [Smt. Shalini Sarda & Shri Mukesh Sharda, Bhopal] )( / " 3 5 3 2 2 " / / 2 5 # / " 2 @ 3 3 3 5 3 B / 33 )9 0 # % ) 5 # 5 3 ! )) . ...
): B # 3#/ #/ + #/ B C# 3 2 3 5 B # #/ #, # / 3 3 ! )) . ... 3 A 2 3 6 %! 2 2 E , , %! 22 # % )()*..=.... . B # #/ # 2 3 ! )) . ... 8 2 3 #, 3 ! )) . ... 3 #, )..( .9 " )= ) ). 3 ! )) .( ):: 2 2# ! )) . ... F ! - ):: 20
[IT(SS)A Nos.4,5,6,17&18/2014, IT(SS)A Nos.32&35/Ind/2015 & ITA Nos.150 to 153/Ind/2017] [Smt. Shalini Sarda & Shri Mukesh Sharda, Bhopal] =. B &! " #/ # #5 = C B # 3 #/ 3 2 5 2 22 # 3 ! )) . ... " / 5 C # #2 2 3 ! )) . ... 3 5 2 2 22 # =) B 2 # % .'' 3 # 7 "10.4.4 I have carefully considered the submission of the appellant, remand report of the A.O., rejoinder of the appellant and facts of the case. The appellant explained the source of credit in capital account of Rs.22,01,000/- as the amount received from her husband Shri Mukesh Sarda who had withdrawn the amount from Karnataka Bank out of his FCNR and this amount was given as loan to Shri S.N. Maheshwari. It may be noted from these facts that there was no actual addition in the capital of the appellant because the appellant had taken a loan from her husband and the same amount was transferred as loan to her father Shri S.N. Maheshwari and the entry in the books of these transactions would be as under:
Capital account Particulars Amount (Rs.) Particulars Amount (Rs.) Loan from Shri 22,01,000 Loan given to Shri 22,01,000 Mukesh Sarda S.N. Maheshwari 21 [IT(SS)A Nos.4,5,6,17&18/2014, IT(SS)A Nos.32&35/Ind/2015 & ITA Nos.150 to 153/Ind/2017] [Smt. Shalini Sarda & Shri Mukesh Sharda, Bhopal] 22 [IT(SS)A Nos.4,5,6,17&18/2014, IT(SS)A Nos.32&35/Ind/2015 & ITA Nos.150 to 153/Ind/2017] [Smt. Shalini Sarda & Shri Mukesh Sharda, Bhopal] == @ " 5" # #5 3# 2 " #/ 2 / 3 # 3 5 3 B 2 / # " 22 # 5 # / 3 # / 3 3 / 2 ?
5 # 3 <
=' # 3 /
% - ). ' 3 D )..( .9
=* % , # " # <
% ( ). ' 5
)..* .- " # 3 5 5 # 3
7
23
[IT(SS)A Nos.4,5,6,17&18/2014, IT(SS)A Nos.32&35/Ind/2015 & ITA Nos.150 to 153/Ind/2017] [Smt. Shalini Sarda & Shri Mukesh Sharda, Bhopal] 5 '8 ;
+ 4 $ ) * +, !0 77-. $
& - ,7 /
=- 33 2 " 5 # 5 3
3 ! ) - .: *99 / ?
22 # 3# 8 2 2 # -9 3 2
3 2 3 2 3 5 #
*= '= = 3 2 3 #
2 ? 3 ! ) - .: *99
B 5 " #
=( B &! " 5# B
C# 3 5 B &! #/
? 2 5 2
2 # " # 2 3 5 3 2
2 3 2 22 #
24
[IT(SS)A Nos.4,5,6,17&18/2014, IT(SS)A Nos.32&35/Ind/2015 & ITA Nos.150 to 153/Ind/2017] [Smt. Shalini Sarda & Shri Mukesh Sharda, Bhopal] =9 ? 2 B # 3 " 5# " / # 8 / 3 B B # 2 " 2 #2 / 3 6# #/ #/ + #/ / 3 B ? " " /# ? 3 / , 2 , # 2 5 " 2 2 / 3 =: @ " " #/ # " / 2 5 #5 3 # / @ 3 B 5" 3 5 3 2 / / " 5 # 7 7 = *!! .!,> ) * +, !0 77-.
7+ ' ) * +, !0 77-. = *!! .!, # $ > 25 [IT(SS)A Nos.4,5,6,17&18/2014, IT(SS)A Nos.32&35/Ind/2015 & ITA Nos.150 to 153/Ind/2017] [Smt. Shalini Sarda & Shri Mukesh Sharda, Bhopal] 26 [IT(SS)A Nos.4,5,6,17&18/2014, IT(SS)A Nos.32&35/Ind/2015 & ITA Nos.150 to 153/Ind/2017] [Smt. Shalini Sarda & Shri Mukesh Sharda, Bhopal] 27 [IT(SS)A Nos.4,5,6,17&18/2014, IT(SS)A Nos.32&35/Ind/2015 & ITA Nos.150 to 153/Ind/2017] [Smt. Shalini Sarda & Shri Mukesh Sharda, Bhopal] 28 [IT(SS)A Nos.4,5,6,17&18/2014, IT(SS)A Nos.32&35/Ind/2015 & ITA Nos.150 to 153/Ind/2017] [Smt. Shalini Sarda & Shri Mukesh Sharda, Bhopal] 29 [IT(SS)A Nos.4,5,6,17&18/2014, IT(SS)A Nos.32&35/Ind/2015 & ITA Nos.150 to 153/Ind/2017] [Smt. Shalini Sarda & Shri Mukesh Sharda, Bhopal] 30 [IT(SS)A Nos.4,5,6,17&18/2014, IT(SS)A Nos.32&35/Ind/2015 & ITA Nos.150 to 153/Ind/2017] [Smt. Shalini Sarda & Shri Mukesh Sharda, Bhopal] 31 [IT(SS)A Nos.4,5,6,17&18/2014, IT(SS)A Nos.32&35/Ind/2015 & ITA Nos.150 to 153/Ind/2017] [Smt. Shalini Sarda & Shri Mukesh Sharda, Bhopal] 32 [IT(SS)A Nos.4,5,6,17&18/2014, IT(SS)A Nos.32&35/Ind/2015 & ITA Nos.150 to 153/Ind/2017] [Smt. Shalini Sarda & Shri Mukesh Sharda, Bhopal] 33 [IT(SS)A Nos.4,5,6,17&18/2014, IT(SS)A Nos.32&35/Ind/2015 & ITA Nos.150 to 153/Ind/2017] [Smt. Shalini Sarda & Shri Mukesh Sharda, Bhopal] 34 [IT(SS)A Nos.4,5,6,17&18/2014, IT(SS)A Nos.32&35/Ind/2015 & ITA Nos.150 to 153/Ind/2017] [Smt. Shalini Sarda & Shri Mukesh Sharda, Bhopal] 35 [IT(SS)A Nos.4,5,6,17&18/2014, IT(SS)A Nos.32&35/Ind/2015 & ITA Nos.150 to 153/Ind/2017] [Smt. Shalini Sarda & Shri Mukesh Sharda, Bhopal] 36 [IT(SS)A Nos.4,5,6,17&18/2014, IT(SS)A Nos.32&35/Ind/2015 & ITA Nos.150 to 153/Ind/2017] [Smt. Shalini Sarda & Shri Mukesh Sharda, Bhopal] 37 [IT(SS)A Nos.4,5,6,17&18/2014, IT(SS)A Nos.32&35/Ind/2015 & ITA Nos.150 to 153/Ind/2017] [Smt. Shalini Sarda & Shri Mukesh Sharda, Bhopal] 38 [IT(SS)A Nos.4,5,6,17&18/2014, IT(SS)A Nos.32&35/Ind/2015 & ITA Nos.150 to 153/Ind/2017] [Smt. Shalini Sarda & Shri Mukesh Sharda, Bhopal] 39 [IT(SS)A Nos.4,5,6,17&18/2014, IT(SS)A Nos.32&35/Ind/2015 & ITA Nos.150 to 153/Ind/2017] [Smt. Shalini Sarda & Shri Mukesh Sharda, Bhopal] 40 [IT(SS)A Nos.4,5,6,17&18/2014, IT(SS)A Nos.32&35/Ind/2015 & ITA Nos.150 to 153/Ind/2017] [Smt. Shalini Sarda & Shri Mukesh Sharda, Bhopal] 41 [IT(SS)A Nos.4,5,6,17&18/2014, IT(SS)A Nos.32&35/Ind/2015 & ITA Nos.150 to 153/Ind/2017] [Smt. Shalini Sarda & Shri Mukesh Sharda, Bhopal] 42 [IT(SS)A Nos.4,5,6,17&18/2014, IT(SS)A Nos.32&35/Ind/2015 & ITA Nos.150 to 153/Ind/2017] [Smt. Shalini Sarda & Shri Mukesh Sharda, Bhopal] 43 [IT(SS)A Nos.4,5,6,17&18/2014, IT(SS)A Nos.32&35/Ind/2015 & ITA Nos.150 to 153/Ind/2017] [Smt. Shalini Sarda & Shri Mukesh Sharda, Bhopal] '. B &! 2 # /# 3 5 3 B / 2 5 2 2 B 2 5 2 3 3 2 3 6 ! % '. *. " 3 22 # 3 , 3 # 5 ! =().':= 6# 3 # 3 A )-(*)9 4# " ! ). -. ( ' - )..' 44 [IT(SS)A Nos.4,5,6,17&18/2014, IT(SS)A Nos.32&35/Ind/2015 & ITA Nos.150 to 153/Ind/2017] [Smt. Shalini Sarda & Shri Mukesh Sharda, Bhopal] 6# B 2 3 2 # 3 ! =* ) .- ! 9 .. ...
3 6# * - )..' # 3 ! ) 9.. : )..' # 3 ! * ' .-= 2 22 # 3 3 2 2 5 3 # # 5 2 # 3 2 6 %! % '. ') - ) )..' 3 A :*'*. 3 = 6 %! # 3 3# 3 3 5# $ , 6# , # #5 / , 5 % =) 2 3 2 3 ! =* ) .- ' - ). ' # 2 3 3 # 5 6 %! 3 A -':)* / 5 % **= ....(* # 2 ) ) ).. 3 , $ % 5 2 6 %! # : ' )..' 3 A ((:' 9( 45
[IT(SS)A Nos.4,5,6,17&18/2014, IT(SS)A Nos.32&35/Ind/2015 & ITA Nos.150 to 153/Ind/2017] [Smt. Shalini Sarda & Shri Mukesh Sharda, Bhopal] 3# , " 6 %! % **= ....(* 3 3= 2 # : ) )..( 6 %! # ' - )..' 3 A ((:' 9( # 5 ! =* ) .-
2 2 , %! 22 #
% (*..* 2 # 2 #
8 2 3 2 3 # 3
! ). -. ( ' - )..' 6 %!
3 A ) *. ... # 2 9 = )..) 3
, B 22 # % **= .. ..*.( 3 =
2 # 3 9 = )..* #
" # 3 A )99 '* ): #
' - )..' 3 A )-(*)9 : 2
2 22 # % (*..-
! ). -. ( 6# # 3
! 9 , 2 # 2 3
46
[IT(SS)A Nos.4,5,6,17&18/2014, IT(SS)A Nos.32&35/Ind/2015 & ITA Nos.150 to 153/Ind/2017] [Smt. Shalini Sarda & Shri Mukesh Sharda, Bhopal] , A , 22 # 3 3 # 5 2 A 2 4# % =- = * )..' 3 A '.... # B # # / , 5 % *) , %! 22 # % (*..- 2 ' - )..' 3 ! 9 , & 3 # 5"
? 2 3 2 3 ! )9.. * - )..' # 2 3 # / 2 3 33 2 3 A '.... , 22 # % (*..- * - )..' 3 # 2 # 8 B # # / , 5 % *) *= 3 , 2 3# # 2 : )..' # 3 ! * ' .-= # 2 3 2 5 6 %! % **= ...''- # 2 3 , 47 [IT(SS)A Nos.4,5,6,17&18/2014, IT(SS)A Nos.32&35/Ind/2015 & ITA Nos.150 to 153/Ind/2017] [Smt. Shalini Sarda & Shri Mukesh Sharda, Bhopal] ). 9 ).. 3 A :--) == 3 3 = 2 / # ). 9 )..' 3 # " # A -= ' 6 %! # : )..' 3 A -= ' 4# " ! * ' .-= 2 , %! 22 # % (*..* @ 3 5 33 2 / #5 /# 2 3 2 # / " 2 2 / , 3 3 3B / 33 0 # / " # ' # 3 / " # % ( ). ' 3 D )..* .-
') % , # " # < % 9 ). ' 3 )..- .( " # 3 55 # 3 7 48
[IT(SS)A Nos.4,5,6,17&18/2014, IT(SS)A Nos.32&35/Ind/2015 & ITA Nos.150 to 153/Ind/2017] [Smt. Shalini Sarda & Shri Mukesh Sharda, Bhopal] G 5 '8 ;
+ 4 $ ) + ?6 +, -. $
) + ? 07 6* -. $
& - ,7 /
'= 33 2 " 5 # 5 5
3 ! ** (= -* 5 3
! *( :9 =)* / 5 ?33 2
22 # 3# 8 2 2 # -9 3 2
3 2 3 2 ? 3 5
# *= '= = 3 2 "
)= ) ).. 3 ! *( :9 =)* #
-9 3 2
'' 55 " 5
3 / 3 B 3 2 5
#/ 3 ! *- (= -* #
3 ! *( :9 =)* 5 " #
3
49
[IT(SS)A Nos.4,5,6,17&18/2014, IT(SS)A Nos.32&35/Ind/2015 & ITA Nos.150 to 153/Ind/2017] [Smt. Shalini Sarda & Shri Mukesh Sharda, Bhopal] '* B &! " 5# B C# 3 5 B &! # 3 5 3 ? #/ ?
5" 2 5 2 3 5 / #/ 2 / 2 3 2# # 5 2 , 5 5 2 / / A 2 5 / , 22 # 3 2 / 3 5 # C # / /# / 3# 2 3 2 " / " / ? 8 5 " / / 2 2 / 3 " 3 2 8 # 3 #2 2 " 5 " / 50
[IT(SS)A Nos.4,5,6,17&18/2014, IT(SS)A Nos.32&35/Ind/2015 & ITA Nos.150 to 153/Ind/2017] [Smt. Shalini Sarda & Shri Mukesh Sharda, Bhopal] '- B # 3 #/ + #/ # 3 ! )9 ** .. 2 )9 ( )..* # 3 3 A 2 2 2 22 # ). ( )..* # 3 3 A 22 # 3 # " 5 / , 22 # % )'= 3 +&6 / , %!? 22 # # 2 3 2 3 3 A --... 3 , A / 5 5 3 # 5 2 A " 2 4# % -):
)' - )..* # 2 B # 3
# / , 5 % )* 1
)- # 3# 3 22 # 3
# < 22 # % )'= 3 +&6 / ,
%!? 22 # # 2
# / , 5 % )( 1 )9 B
51
[IT(SS)A Nos.4,5,6,17&18/2014, IT(SS)A Nos.32&35/Ind/2015 & ITA Nos.150 to 153/Ind/2017] [Smt. Shalini Sarda & Shri Mukesh Sharda, Bhopal] # 3 #/ " 3 # # 3 2 B C# 3 5 6# B # 3 #/ # 3 ! -. : .* 2 )' 9 )..* + 2 3 2 # 5 2 A 3 A '.... 3 A 22 # , A # / 22 # 3 " 2 / ( 9 )..* 3# 2 3 / , 22 # 3 , 3 3 / , 22 # 3 3 2 # 5 2 2 3 2 # 5 2 2 8 A B # # / , 5 % =. + 3# 2 3# 2 3/ 2 3 1 22 # 2 3 2 8 # 52 [IT(SS)A Nos.4,5,6,17&18/2014, IT(SS)A Nos.32&35/Ind/2015 & ITA Nos.150 to 153/Ind/2017] [Smt. Shalini Sarda & Shri Mukesh Sharda, Bhopal] 3 / 2 A 3 2 5 3 2 B C# 3 5 6# B # 3 2 # 3 ! . (( )(. 2 ) ) )..-
# 2 3 3 2 22 # 3 2 4# 3 A )='.( (= / 5 2 5 8 3# 3 A 8 # ' . )..* # 3A :'9 =( 3 3 2 ( . )..* 2 +&6 / , # 3 2 6 %! 2 # ) ) )..- 2 # 5 ! . (( ... 2 +&6 / , 3 B C# 3 5 6# B # 3 2 # 3 ! == : *.. 2 - = )..- + #/ ( 2 4# +&6 / , 3 # 2 3 53
[IT(SS)A Nos.4,5,6,17&18/2014, IT(SS)A Nos.32&35/Ind/2015 & ITA Nos.150 to 153/Ind/2017] [Smt. Shalini Sarda & Shri Mukesh Sharda, Bhopal] 6 %! 3 A (*... ) )..- 6 %! 2 # - = )..- # 3 ! == : *.. 2 2 22 # 3
- = )..- + 2 # 8 # 2 3 2 2 # 2 / B B # 3 #/ . = )..- # 3 ! )) =. )'= 2 # 22 # 3 3 3 A *.)9' 3 , A 3 3 # 5 2 A # # 8 # 2 3 ! )) =. )'= B C# 3 5 '( @ " " #/ # " / 2 5 #5 3 # / B 5" 3 5 3 2 # 2 #2 # 7 54 [IT(SS)A Nos.4,5,6,17&18/2014, IT(SS)A Nos.32&35/Ind/2015 & ITA Nos.150 to 153/Ind/2017] [Smt. Shalini Sarda & Shri Mukesh Sharda, Bhopal] 55 [IT(SS)A Nos.4,5,6,17&18/2014, IT(SS)A Nos.32&35/Ind/2015 & ITA Nos.150 to 153/Ind/2017] [Smt. Shalini Sarda & Shri Mukesh Sharda, Bhopal] 56 [IT(SS)A Nos.4,5,6,17&18/2014, IT(SS)A Nos.32&35/Ind/2015 & ITA Nos.150 to 153/Ind/2017] [Smt. Shalini Sarda & Shri Mukesh Sharda, Bhopal] 57 [IT(SS)A Nos.4,5,6,17&18/2014, IT(SS)A Nos.32&35/Ind/2015 & ITA Nos.150 to 153/Ind/2017] [Smt. Shalini Sarda & Shri Mukesh Sharda, Bhopal] 58 [IT(SS)A Nos.4,5,6,17&18/2014, IT(SS)A Nos.32&35/Ind/2015 & ITA Nos.150 to 153/Ind/2017] [Smt. Shalini Sarda & Shri Mukesh Sharda, Bhopal] 59 [IT(SS)A Nos.4,5,6,17&18/2014, IT(SS)A Nos.32&35/Ind/2015 & ITA Nos.150 to 153/Ind/2017] [Smt. Shalini Sarda & Shri Mukesh Sharda, Bhopal] 60 [IT(SS)A Nos.4,5,6,17&18/2014, IT(SS)A Nos.32&35/Ind/2015 & ITA Nos.150 to 153/Ind/2017] [Smt. Shalini Sarda & Shri Mukesh Sharda, Bhopal] 61 [IT(SS)A Nos.4,5,6,17&18/2014, IT(SS)A Nos.32&35/Ind/2015 & ITA Nos.150 to 153/Ind/2017] [Smt. Shalini Sarda & Shri Mukesh Sharda, Bhopal] 62 [IT(SS)A Nos.4,5,6,17&18/2014, IT(SS)A Nos.32&35/Ind/2015 & ITA Nos.150 to 153/Ind/2017] [Smt. Shalini Sarda & Shri Mukesh Sharda, Bhopal] 63 [IT(SS)A Nos.4,5,6,17&18/2014, IT(SS)A Nos.32&35/Ind/2015 & ITA Nos.150 to 153/Ind/2017] [Smt. Shalini Sarda & Shri Mukesh Sharda, Bhopal] 64 [IT(SS)A Nos.4,5,6,17&18/2014, IT(SS)A Nos.32&35/Ind/2015 & ITA Nos.150 to 153/Ind/2017] [Smt. Shalini Sarda & Shri Mukesh Sharda, Bhopal] 65 [IT(SS)A Nos.4,5,6,17&18/2014, IT(SS)A Nos.32&35/Ind/2015 & ITA Nos.150 to 153/Ind/2017] [Smt. Shalini Sarda & Shri Mukesh Sharda, Bhopal] 66 [IT(SS)A Nos.4,5,6,17&18/2014, IT(SS)A Nos.32&35/Ind/2015 & ITA Nos.150 to 153/Ind/2017] [Smt. Shalini Sarda & Shri Mukesh Sharda, Bhopal] 67 [IT(SS)A Nos.4,5,6,17&18/2014, IT(SS)A Nos.32&35/Ind/2015 & ITA Nos.150 to 153/Ind/2017] [Smt. Shalini Sarda & Shri Mukesh Sharda, Bhopal] 68 [IT(SS)A Nos.4,5,6,17&18/2014, IT(SS)A Nos.32&35/Ind/2015 & ITA Nos.150 to 153/Ind/2017] [Smt. Shalini Sarda & Shri Mukesh Sharda, Bhopal] 69 [IT(SS)A Nos.4,5,6,17&18/2014, IT(SS)A Nos.32&35/Ind/2015 & ITA Nos.150 to 153/Ind/2017] [Smt. Shalini Sarda & Shri Mukesh Sharda, Bhopal] 70 [IT(SS)A Nos.4,5,6,17&18/2014, IT(SS)A Nos.32&35/Ind/2015 & ITA Nos.150 to 153/Ind/2017] [Smt. Shalini Sarda & Shri Mukesh Sharda, Bhopal] 71 [IT(SS)A Nos.4,5,6,17&18/2014, IT(SS)A Nos.32&35/Ind/2015 & ITA Nos.150 to 153/Ind/2017] [Smt. Shalini Sarda & Shri Mukesh Sharda, Bhopal] 72 [IT(SS)A Nos.4,5,6,17&18/2014, IT(SS)A Nos.32&35/Ind/2015 & ITA Nos.150 to 153/Ind/2017] [Smt. Shalini Sarda & Shri Mukesh Sharda, Bhopal] 73 [IT(SS)A Nos.4,5,6,17&18/2014, IT(SS)A Nos.32&35/Ind/2015 & ITA Nos.150 to 153/Ind/2017] [Smt. Shalini Sarda & Shri Mukesh Sharda, Bhopal] 74 [IT(SS)A Nos.4,5,6,17&18/2014, IT(SS)A Nos.32&35/Ind/2015 & ITA Nos.150 to 153/Ind/2017] [Smt. Shalini Sarda & Shri Mukesh Sharda, Bhopal] '9 / " 3 5 3 2 / /# / " # / 2 5 " 2 @ 3 ? 5 # 2 # 3# 3 5 3 2 2 2 # 2 2 22 # + " 3 2 3 # 3# 2# 5 3 2 A # 3 3 22 # A / # 2 ? /# 8 5"/ " 2 75
[IT(SS)A Nos.4,5,6,17&18/2014, IT(SS)A Nos.32&35/Ind/2015 & ITA Nos.150 to 153/Ind/2017] [Smt. Shalini Sarda & Shri Mukesh Sharda, Bhopal] / B @ 3 3 3 3 B / 33 5 # / " # C 2 ': # 3 / " # % 9 ). ' 3 D )..- .( *. % , # < 2 5 % *. *= ). ( 3 )..' .* )..- .( )..( .9 1 )..9 .:
2 "
* 6 , # % *. ). ( 3
D )..' .* 3 5 5 #
3 7
76
[IT(SS)A Nos.4,5,6,17&18/2014, IT(SS)A Nos.32&35/Ind/2015 & ITA Nos.150 to 153/Ind/2017] [Smt. Shalini Sarda & Shri Mukesh Sharda, Bhopal] *) / 2 5 3 =. ). -
*= 33 2 " 5 # 5 2 3 5 3 ! * , # )( 2 3 2 *' 3 2 5" 5 3 5 ? 3 ! '. , 2 3 # 8 2 2 2 2 3 / B ? 3 2 5 # )( 2 3 2 = = ). * / 5 3! * , 55 " 5 3 / 3 B 3 2 5 #/ 2 3 3 77
[IT(SS)A Nos.4,5,6,17&18/2014, IT(SS)A Nos.32&35/Ind/2015 & ITA Nos.150 to 153/Ind/2017] [Smt. Shalini Sarda & Shri Mukesh Sharda, Bhopal] ** B # 3 #/ 2 5 4# # 5 )..' .* % ' ). ' B # 3# #/ #/ 2 ? C# 3 5 + #/ 4# # 2 5 2 5 2 5 ? #5 " 2 2 3 3 5 *- ? 2 B &! #/ # 3 # / *( @ " " #/ # " / 2 5 #5
3 # / @ 3 /# 78 [IT(SS)A Nos.4,5,6,17&18/2014, IT(SS)A Nos.32&35/Ind/2015 & ITA Nos.150 to 153/Ind/2017] [Smt. Shalini Sarda & Shri Mukesh Sharda, Bhopal] 3 B # 3 3 ? 4# # 2 5 3 " 3 5 3 2 # 3 2 2 / , 2 2 / 2 3 3 2 2 / 2 ? # 2 4# # 2 5 / / 3 2 #5 3 #5 ?
2*9 # 3 / % *. ). ( 3 D )..' .* *: % , # % * ). ( 3 D )..- .( 3 5 5 # 3 7 79
[IT(SS)A Nos.4,5,6,17&18/2014, IT(SS)A Nos.32&35/Ind/2015 & ITA Nos.150 to 153/Ind/2017] [Smt. Shalini Sarda & Shri Mukesh Sharda, Bhopal] -. / 2 5 3 =. ). -
33 2 " 5 # 5 2 3 5 3! *. ... # )( 2 3 2- 3 2 5" 5
? 3 ! *( :9 =)*
22 # 3 2 22 # 5
# 8 2 2 # -9 3 2
3 / 3 B #
8 3 ! ) )* -. ?
80
[IT(SS)A Nos.4,5,6,17&18/2014, IT(SS)A Nos.32&35/Ind/2015 & ITA Nos.150 to 153/Ind/2017] [Smt. Shalini Sarda & Shri Mukesh Sharda, Bhopal] 2 5 3 ! *. ...
2 3 B 2 3
/ ?
-) B # 3 #/
# / C# 3 22 5
8 3 B # #/
" " 5 ?
" 3 ! *. ... 5 3
! ) )* -. # / B + #/
/ # " 3 2 3 2
/ 2 2 3# 5 3
22# 2# 3
-= ? 2 B &!
#/ # 3 #
/
81
[IT(SS)A Nos.4,5,6,17&18/2014, IT(SS)A Nos.32&35/Ind/2015 & ITA Nos.150 to 153/Ind/2017] [Smt. Shalini Sarda & Shri Mukesh Sharda, Bhopal]
-' @ " " #/ # " / 2 5 #5 3 # / 4# # 2 5 / # / /# % * ). ' 3 )..- .( + " , 5 3 2 2 2# 2 # 8 3 ..H 3 8 " # 3 ! *. ...
# 8 3 ! (* (9: 3 0 # 3 -* # 3 % * ). ( 3 D )..- .( -- % , # % *) ). ( 3 D )..( .9 3 5 5 # 3 7 82
[IT(SS)A Nos.4,5,6,17&18/2014, IT(SS)A Nos.32&35/Ind/2015 & ITA Nos.150 to 153/Ind/2017] [Smt. Shalini Sarda & Shri Mukesh Sharda, Bhopal]
-( / 2 5 3 =. ). -
-9 33 2 " 5 # 5 2 3 5 3 ! * , # )( 2 3 2 -: 3 2 5" 5 2 3 5 # *= '= = 3 2 ? 3 ! )' * ..- 55 " 5 3 / 3 B 3 2 5 83
[IT(SS)A Nos.4,5,6,17&18/2014, IT(SS)A Nos.32&35/Ind/2015 & ITA Nos.150 to 153/Ind/2017] [Smt. Shalini Sarda & Shri Mukesh Sharda, Bhopal] #/ # 3 ! )) ): *.= 2 3 ? 3 ! * , 3 / 3 B " B 2 3 " / ? % (. B # 3 #/ / # 3 2 3 2 5 2 " + 2 5 4# # 3 / 3 /# % - ). ' + #/ # 3 /# B 2 # # 2 5 " 2 2 / 3 + 3# 2 # 3 3 ! )) ): *.= # 3 ! )) . ... # / 3 / " #/ 84 [IT(SS)A Nos.4,5,6,17&18/2014, IT(SS)A Nos.32&35/Ind/2015 & ITA Nos.150 to 153/Ind/2017] [Smt. Shalini Sarda & Shri Mukesh Sharda, Bhopal] # 3 ! )) . ... 2 3 # / 3 2 # 8 + #/ / 3# 5 3 22# 2# ( $ 2 B &! #/ # 3 # / () @ " " #/ # " / 2 5 #5 3 # / @ 3 # 3 2 # / B 4# # 2 5 % - ). ' /# 3 ! )) . ...
3 / # 3" # 3 ! )) ): *.= 2 / # 3 # 2 / # 3 ! )9 *.= @ 3 85
[IT(SS)A Nos.4,5,6,17&18/2014, IT(SS)A Nos.32&35/Ind/2015 & ITA Nos.150 to 153/Ind/2017] [Smt. Shalini Sarda & Shri Mukesh Sharda, Bhopal] 2 ? #2 8 3 ! ' 9* ... 3 ! * ... # 5 # 3 (= # 3 / % *) ). ( 3 D )..( .9 (' % , # % *= ). ( 3 D )..9 .: 3 5 5 # 3 7 86 [IT(SS)A Nos.4,5,6,17&18/2014, IT(SS)A Nos.32&35/Ind/2015 & ITA Nos.150 to 153/Ind/2017] [Smt. Shalini Sarda & Shri Mukesh Sharda, Bhopal] (* 33 2 " 5 # 5 2 3 5 3 ! )* ... # )( 2 3 2 (- 3 2 5" 5 # *= '= = 3 2 3 " )= ) ). / ?
3 ! -= 9* *'= #
2 3 # 8 2 2 # -9 3
2 3 / 3 B
# 3 #
8 3 ! ) .: . 2 3
? 2 5 3
! )* ...
(( B # 3 #/
B C# 3 2 3 5
87
[IT(SS)A Nos.4,5,6,17&18/2014, IT(SS)A Nos.32&35/Ind/2015 & ITA Nos.150 to 153/Ind/2017] [Smt. Shalini Sarda & Shri Mukesh Sharda, Bhopal] / 2 2 3# 5 3 22# 2# 3 2 (9 B &! #/ # 3 # / (: @ " " #/ # " / 2 5 #5 3 # / #/ 3 3 2 3 / 3 /# 5 4# # + "
2 #2 / 3 @ 33 3 5 3 B 0 # / C 2 3
9. # 3 / % *= ). ( 3 D )..9 .:
9 % , # 2 #, % =) ). * 1 % =* ). * 5 )..9 .: 1 )..: . 2 3 )..9 .:88
[IT(SS)A Nos.4,5,6,17&18/2014, IT(SS)A Nos.32&35/Ind/2015 & ITA Nos.150 to 153/Ind/2017] [Smt. Shalini Sarda & Shri Mukesh Sharda, Bhopal] )..: . " # 3 6 , # < % =) ). * 5 )..9 .:3 55 # 3 7 89
[IT(SS)A Nos.4,5,6,17&18/2014, IT(SS)A Nos.32&35/Ind/2015 & ITA Nos.150 to 153/Ind/2017] [Smt. Shalini Sarda & Shri Mukesh Sharda, Bhopal] 9) 0 # % 3 < 5 2 3 5 3 ! ). , / 5 # 2 2 22 # 9= B # 3 #/ # / 3 2 3 2 " 5 5 3 5 5 2 " + / , 5 A 5 5# 8 A 3 5 # 3 2 # 2 3 22# # # 3 " 5 A + 3# #/ # 3 ! ). , 2 2 22 # ' - )..( / / 5 &B ' #/ # 3 ! ). , 2 2 22 # / , 5 5 6 %! 3 A -*.. 2 5 E , , B B # 90 [IT(SS)A Nos.4,5,6,17&18/2014, IT(SS)A Nos.32&35/Ind/2015 & ITA Nos.150 to 153/Ind/2017] [Smt. Shalini Sarda & Shri Mukesh Sharda, Bhopal] 3# #/ / 3 B 2 / 3 B 6 %! 3 A -*.. # 3 " 5 22# # 3 " 5 B # 3 #/ B 5 5" 5 3 5 / 3 8 # 2 3 A =*.... # #/ 8 # 5 3 2 9' B &! #/ B 5" 2 5 2 3 5 # 2 3 A =*.... 2 # / 8 9* C B # 3 #/ A 2 ::= + #/ 3 3 2 8 # 3 A C 91 [IT(SS)A Nos.4,5,6,17&18/2014, IT(SS)A Nos.32&35/Ind/2015 & ITA Nos.150 to 153/Ind/2017] [Smt. Shalini Sarda & Shri Mukesh Sharda, Bhopal] 3 2 ::' + #/ # 3 " 5 6 %! 3 A =*.... B # #/ 6 %! 3 A =*.... 3 A )*... = - )..( 3 3 9- @ " " #/ 2 3 2 A # / " #/ 5 3 2 " 5 3# " 2 # 3 3 8 # 2 @ 3 B 2 # / / " 5 # 7 $ ) *! !! !!!-. # @ " < " A $ 52) 4 , !!! 2 +*?+ !+,!!!!+*!* # +6 , *!!? # *: ? *!!? " $ B # < # # # " " # "
# 6+ 6 *!!7 # $ B # ) *! !! !!!-.
CA D 1 $
#
92
[IT(SS)A Nos.4,5,6,17&18/2014, IT(SS)A Nos.32&35/Ind/2015 & ITA Nos.150 to 153/Ind/2017] [Smt. Shalini Sarda & Shri Mukesh Sharda, Bhopal] ) * ?: !!!-. ++ * *!!7 52) 2 +*?+ !+,!!!!+*!* 4 , !!! ' $ ) *! !! !!!-. ' & ) *! !! !!!-. / 9( 2 3 # " 52 3 2 5 #/ " 2 #55 5 3# 5 3 3# #/ 2 # / 2 2 22 # 2 2 / 2 /# # 3 ! ). , 2 2 22 # / , 5 5 6 %! 3 A - ... B 33 " 3 ?
5 # #2 2 3! )* (' ... ) )..9 + "
# 5 3 2 2 3 ! ).
, # 3 / 5 6 %! 3 A
-*... # / "
93
[IT(SS)A Nos.4,5,6,17&18/2014, IT(SS)A Nos.32&35/Ind/2015 & ITA Nos.150 to 153/Ind/2017] [Smt. Shalini Sarda & Shri Mukesh Sharda, Bhopal] 5 # # 2 3 6 %! 8 C # # 2 3 2 3 ! ). , 8 3 # 3 # 3 E , , 3# " 2 3 3 / , 2 3 3 / , ? B " 3 3 / , 3 "
? 4# 3/ , 2 3 2# 3 % " 5 / ? #55 5 2 # 3 # A 3 2 2 2# 2 3 " ? #5 " 4# /# 8 33 / / 2 3 #2 /# 2 3 / B 2 94
[IT(SS)A Nos.4,5,6,17&18/2014, IT(SS)A Nos.32&35/Ind/2015 & ITA Nos.150 to 153/Ind/2017] [Smt. Shalini Sarda & Shri Mukesh Sharda, Bhopal] / # 3 ? 2 0 # 3 < 99 0 # % ) 3 < 5 # 5 3 ! * =9 -'* B # 3 #/ #/ B # #/ # 2 3 2 / 2 3 2, 3 2 3 # / A 22 # # 3 # / , 5 % (= 1 (' A =-= * 3 8 / , 2 2 ! =: * # 3 # 5 .' 3 #/ ! * =9 -'* A 9-= - 2 8 / , %! 22 #
- ) )..9 2 3 3# 2 "
3 2 " / & .''6 !.9...=* 95 [IT(SS)A Nos.4,5,6,17&18/2014, IT(SS)A Nos.32&35/Ind/2015 & ITA Nos.150 to 153/Ind/2017] [Smt. Shalini Sarda & Shri Mukesh Sharda, Bhopal]
- ) )..9 2 %! 22 # % .''. . ..==-:9( B # #/ / # # 5 # # 2 3 " 2, 3 2 3 A 8 3 2 3 2, B # #/ 2 # 2 5 # / #5 "
9: ? 2 B &!
#/ # 3 ?
:. @ " " #/ #
" / 2 B
5 # # 2 3 "
2, 3 2 3 5 2# 3
" 3# @ 3
? B 4# 3
96
[IT(SS)A Nos.4,5,6,17&18/2014, IT(SS)A Nos.32&35/Ind/2015 & ITA Nos.150 to 153/Ind/2017] [Smt. Shalini Sarda & Shri Mukesh Sharda, Bhopal] 2 3 5 5 # 2 3 2, / #/ 3 2 32 3 8 , 2 5 #/ 2 3 # 33 5 2 3 22 # 3 *.:=*(-.* 2 2 5 % (= 1 (' "
C 3 3 %
" 2 / / #5 /
3 # 2 3 2 5 3
2 2 / / 3 #
3 3 2 / 3 2 -9 3
2 2 / 2 * 3 2 + 2
2 2 3 @ " 5" #
#5 3# 2 3 5 3 #
/ #/ 3
# 5 3 2
97
[IT(SS)A Nos.4,5,6,17&18/2014, IT(SS)A Nos.32&35/Ind/2015 & ITA Nos.150 to 153/Ind/2017] [Smt. Shalini Sarda & Shri Mukesh Sharda, Bhopal] 2 # 3 2 3 3 2 3 # 3 # 2 A # 5 # 2 3 " / 2 3 # 3 " 5 3 2 A # 2 " #5 " 8 # 2 3 " 3 2 3 % 33 / 3# " 2 # 2 3 "
# / #5 2 #55 5 # 2 3 " 5 3 2 2, 3 4# / # / @ 3 # 3 3 ? 2 3 2 3 3 " / 2 98
[IT(SS)A Nos.4,5,6,17&18/2014, IT(SS)A Nos.32&35/Ind/2015 & ITA Nos.150 to 153/Ind/2017] [Smt. Shalini Sarda & Shri Mukesh Sharda, Bhopal] # 3 5 # 3 3 2 # : 0 # % = 5 2 3 5 3 ! - :.( B # 3 "
5# # / 3 2 3 2 # 3 " 5 2 2 5 " 2 " / 2 3# 5 3 # 2 3 2 8 / 5 %! 5 #33 2 A 2 / 3 5 3 A # # 3 2 3 2 / 2 8 / :) B &! #/ # 3 # / := @ " " #/ # " / 2 5 #5 99
[IT(SS)A Nos.4,5,6,17&18/2014, IT(SS)A Nos.32&35/Ind/2015 & ITA Nos.150 to 153/Ind/2017] [Smt. Shalini Sarda & Shri Mukesh Sharda, Bhopal] 3 # / B 2 # / / " 5 # 7 ' 4 + ,, *? # & < "
+: * *!!7 ( ) ,+ 0!?-.
$ $ $
( # 4 + ,, *? #
'
) ,+ 0!?-. # $ %
& ) ,+ 0!?-. &
:' @ 3 B 2 3
5 # " 2 #2
+ " 2 2 32 3
/ , #55 5 # 3
/ , # ? / #5 "
" 2 0 # 3 <
? 2
:* # 3 /
% =) ). * 3 D )..9 .: 3
2 #
100
[IT(SS)A Nos.4,5,6,17&18/2014, IT(SS)A Nos.32&35/Ind/2015 & ITA Nos.150 to 153/Ind/2017] [Smt. Shalini Sarda & Shri Mukesh Sharda, Bhopal] :- % , # " # < % =* ). * " # 3 5 5 # 3 7 5 '8 ;
+ 4 $ ) ? !! !!!-.
- +6*8:; '
B # . . #
* 4 $ ) * ++ 66 ,: -.
& - ,7 '
:( 6 2 5" 5
3 5 # *= '= = 3 2
" )= ) ). ? 3
! ) == -'* # 8 2 2 ! (*
, 22 # 3 / #
2 3#
/ 3 B 3 2 5
2 3 ! ) == -'*
/ ? 22 # 3# 8 2 2
101
[IT(SS)A Nos.4,5,6,17&18/2014, IT(SS)A Nos.32&35/Ind/2015 & ITA Nos.150 to 153/Ind/2017] [Smt. Shalini Sarda & Shri Mukesh Sharda, Bhopal] 22 # 3 B 3# # 3 ! (* , / 3 3 # / 3 55 " 5 " # / 3 /# :9 0 # % 3 " # < 5 3 3 ! (* , / ?
22 # 3 2 2 # =) ' 3 2 B
&! " 5# ? C# 3
5 ?
2 5 2 / / 3
:: $ 2 B # > "
# 3 B #/
/# 2 3 #
/ 3 5 C# 5 3
+ I/ C# 2 +5 # B #
#/ B 3
102
[IT(SS)A Nos.4,5,6,17&18/2014, IT(SS)A Nos.32&35/Ind/2015 & ITA Nos.150 to 153/Ind/2017] [Smt. Shalini Sarda & Shri Mukesh Sharda, Bhopal] 3 3 3 2 / 3 # 3 5 3 B .. B &! #/ # 3 # / . @ " " #/ # " / 2 5 #5 3 # / B / / " 5 # 7 103 [IT(SS)A Nos.4,5,6,17&18/2014, IT(SS)A Nos.32&35/Ind/2015 & ITA Nos.150 to 153/Ind/2017] [Smt. Shalini Sarda & Shri Mukesh Sharda, Bhopal] 104 [IT(SS)A Nos.4,5,6,17&18/2014, IT(SS)A Nos.32&35/Ind/2015 & ITA Nos.150 to 153/Ind/2017] [Smt. Shalini Sarda & Shri Mukesh Sharda, Bhopal] 105 [IT(SS)A Nos.4,5,6,17&18/2014, IT(SS)A Nos.32&35/Ind/2015 & ITA Nos.150 to 153/Ind/2017] [Smt. Shalini Sarda & Shri Mukesh Sharda, Bhopal] 106 [IT(SS)A Nos.4,5,6,17&18/2014, IT(SS)A Nos.32&35/Ind/2015 & ITA Nos.150 to 153/Ind/2017] [Smt. Shalini Sarda & Shri Mukesh Sharda, Bhopal] 107 [IT(SS)A Nos.4,5,6,17&18/2014, IT(SS)A Nos.32&35/Ind/2015 & ITA Nos.150 to 153/Ind/2017] [Smt. Shalini Sarda & Shri Mukesh Sharda, Bhopal] 108 [IT(SS)A Nos.4,5,6,17&18/2014, IT(SS)A Nos.32&35/Ind/2015 & ITA Nos.150 to 153/Ind/2017] [Smt. Shalini Sarda & Shri Mukesh Sharda, Bhopal] 109 [IT(SS)A Nos.4,5,6,17&18/2014, IT(SS)A Nos.32&35/Ind/2015 & ITA Nos.150 to 153/Ind/2017] [Smt. Shalini Sarda & Shri Mukesh Sharda, Bhopal] 110 [IT(SS)A Nos.4,5,6,17&18/2014, IT(SS)A Nos.32&35/Ind/2015 & ITA Nos.150 to 153/Ind/2017] [Smt. Shalini Sarda & Shri Mukesh Sharda, Bhopal] 111 [IT(SS)A Nos.4,5,6,17&18/2014, IT(SS)A Nos.32&35/Ind/2015 & ITA Nos.150 to 153/Ind/2017] [Smt. Shalini Sarda & Shri Mukesh Sharda, Bhopal] 112 [IT(SS)A Nos.4,5,6,17&18/2014, IT(SS)A Nos.32&35/Ind/2015 & ITA Nos.150 to 153/Ind/2017] [Smt. Shalini Sarda & Shri Mukesh Sharda, Bhopal] .) # 5 3 2 # / 3 3 " # / #5 #55 # # / , #2 / 2 3 #2 # / 3 2 / # /# 2 3 # % *)' ). = 3 3 5 " # 2 2 # =) ' 3 2 / "
" # /# 3 2 / # / 3 / 2 / 5 2 3 3 2 / 2 / 3 3 113[IT(SS)A Nos.4,5,6,17&18/2014, IT(SS)A Nos.32&35/Ind/2015 & ITA Nos.150 to 153/Ind/2017] [Smt. Shalini Sarda & Shri Mukesh Sharda, Bhopal] # / 5 5 2 2 / " " 2 3
3 3 B / 33 5 # 3 " # < C 2 .= 0 # % ) 5 3 3 ! ) == -'-
.' B &! #/ B C# 3 5 B &! #/ ? 5" 3 5 3 3# " 2 5 3 2 , 5 3 6 %! .* $ 2 B # 3 #/ #/ B # 3 # 3 B #/ 3 5 3 B 114
[IT(SS)A Nos.4,5,6,17&18/2014, IT(SS)A Nos.32&35/Ind/2015 & ITA Nos.150 to 153/Ind/2017] [Smt. Shalini Sarda & Shri Mukesh Sharda, Bhopal] / # # # 3 2 ?
/ #5 2 #55 55 3 " # 2 3 , 5 3 6 %! # 8 6 # # #/ )' : ). : 5 2 #/ 8 "
6 %! 5"
.- @ " " #/ #
" / 2 5 #5
3 # / @ 3 B
5" 3 5 3 2 2 #2 # 7
115
[IT(SS)A Nos.4,5,6,17&18/2014, IT(SS)A Nos.32&35/Ind/2015 & ITA Nos.150 to 153/Ind/2017] [Smt. Shalini Sarda & Shri Mukesh Sharda, Bhopal] 116 [IT(SS)A Nos.4,5,6,17&18/2014, IT(SS)A Nos.32&35/Ind/2015 & ITA Nos.150 to 153/Ind/2017] [Smt. Shalini Sarda & Shri Mukesh Sharda, Bhopal] 117 [IT(SS)A Nos.4,5,6,17&18/2014, IT(SS)A Nos.32&35/Ind/2015 & ITA Nos.150 to 153/Ind/2017] [Smt. Shalini Sarda & Shri Mukesh Sharda, Bhopal] 118 [IT(SS)A Nos.4,5,6,17&18/2014, IT(SS)A Nos.32&35/Ind/2015 & ITA Nos.150 to 153/Ind/2017] [Smt. Shalini Sarda & Shri Mukesh Sharda, Bhopal] 119 [IT(SS)A Nos.4,5,6,17&18/2014, IT(SS)A Nos.32&35/Ind/2015 & ITA Nos.150 to 153/Ind/2017] [Smt. Shalini Sarda & Shri Mukesh Sharda, Bhopal] 120 [IT(SS)A Nos.4,5,6,17&18/2014, IT(SS)A Nos.32&35/Ind/2015 & ITA Nos.150 to 153/Ind/2017] [Smt. Shalini Sarda & Shri Mukesh Sharda, Bhopal] 121 [IT(SS)A Nos.4,5,6,17&18/2014, IT(SS)A Nos.32&35/Ind/2015 & ITA Nos.150 to 153/Ind/2017] [Smt. Shalini Sarda & Shri Mukesh Sharda, Bhopal] 122 [IT(SS)A Nos.4,5,6,17&18/2014, IT(SS)A Nos.32&35/Ind/2015 & ITA Nos.150 to 153/Ind/2017] [Smt. Shalini Sarda & Shri Mukesh Sharda, Bhopal] .( 6 3 5 3 B 2 / # 3 2 " 2 # / ? / #5 /# 5
3 5 3 B "
8# / 2 3 22 #
A " , 5 3
6 %! # 3 6 %! 5 3 2 A
A # # 3 2 2 2# 2
3 3 5 3 B
/ 33 5 #
/ " # C 2
.9 # 3 / " #
% =* ). * 3 D )..: .
123
[IT(SS)A Nos.4,5,6,17&18/2014, IT(SS)A Nos.32&35/Ind/2015 & ITA Nos.150 to 153/Ind/2017] [Smt. Shalini Sarda & Shri Mukesh Sharda, Bhopal] .: # 3 / 2 3 % ' ). ' 3 D )..' .* 3 2 # % * ). ' 3 D )..- .( % - ). ' 3 D )..( .9 3 / " # % ( 1 9 ). ' 3 D )..* .- 1 )..- .( 3 / 2 3 % *. ). ( 3 D )..' .* % * 1 *) ). ( 3 D )..- .( 1 )..( .9 % *= ). ( 6# 3 / 2 3 #, % =) ). * 3 D )..9 .: 3 2 # 124 [IT(SS)A Nos.4,5,6,17&18/2014, IT(SS)A Nos.32&35/Ind/2015 & ITA Nos.150 to 153/Ind/2017] [Smt. Shalini Sarda & Shri Mukesh Sharda, Bhopal] 3 / " # % =* ). * 3 D )..: .
Order was pronounced in the open court on 18.12.2019.
Sd/- Sd/-
% + ?! & EAB + !
?A% % ! JA& B !
K & 7 9 ) ). :
EF- G
7 ? $ &! 0#
3
3 ( %43 )() ! )%
125