DCIT, CENTRAL CIRCLE-3, , VADODARA vs SMT. RUCHIKA R. AGRAWAL,, MUMBAI

Income Tax Appellate Tribunal, AHMEDABAD BENCH ‘A’, AHMEDABAD

These 628 appeals and COs pertain to the appeals are filed by various Assessing Officers, all these appeals call into question correctness of the relief granted to the taxpayers by the Commissioners of Income Tax (Appeals) and, most importantly, the tax effect involved in all these appeals does not exceed Rs ITO Vs Dinesh Madhavlal Patel (ITA No. 1398/Ahd/2004) and 627 other appeals and COs Page 2 of 7 50,00,000 in each of these appeals. The cross objections taken up for hearing are only such cross objections as emanate from these appeals and are broadly in support of the orders passed by the Commissioner (Appeals). In these cases, in the light of the discussions with the Principal Chief Commissioner of Income Tax (Gujarat) and representatives of the Ahmedabad ITAT Bar Association, individual notices are dispensed with; notices of hearing are given only through the notice board.

It is in this backdrop that we are pleased to take note of a very pragmatic and taxpayer friendly policy decision by the Government of India for reducing the income tax litigation. Vide CBDT circular dated 8th August, 2019, the income tax department has further liberalized its policy for not filing appeals against the decisions of the appellate authorities in favour of the taxpayers, wherein tax involved is below certain threshold limits, and announced its policy decision not to file, or press, the appeals, before this Tribunal, against the appellate orders favourable to the assessee in the cases in which overall tax effect, excluding interest- except when interest itself is in dispute, is Rs 50,00,000 or less. What it means, in plain words, is that when a Commissioner (Appeals) gives the taxpayer tax relief of upto Rs 50 lakhs in an appeal in an assessment year, the matter ends there and the relief so granted by the Commissioner (Appeals) cannot be challenged before this Tribunal, that when this Tribunal gives the taxpayer relief of upto Rs 1 crore in an appeal in an assessment year, the matter ends there and the relief so granted by the Tribunal cannot be challenged before the Hon’ble High Court, and that when Hon’ble High Court gives relief of upto Rs 2 crore to the taxpayer in an appeal in an assessment year, that relief cannot be challenged before Hon’ble Supreme Court. These monetary threshold limits for filing of appeals by the income tax authorities do not take into account interest and other corollaries of the tax demands being confirmed such as penalties, except when a penalty itself is subject matter of litigation, and prosecutions. The enhancement of these monetary limits is at an unprecedented scale. The monetary limit for appeals before this Tribunal, which was Rs 3,00,000 till 10th July 2014, has been in effect enhanced to almost 1,700% in the last five years. This substantial relaxation is certainly a huge step which signifies trust reposed by the Government of India in the decisions of the appellate forums, and substantially cuts down time taken in the finality of the appellate process. It is indeed heartening to note that in one stroke, the Government has not only prevented, but has, in effect, set the stage for withdrawal of thousands of appeals before this Tribunal and before Hon’ble Courts above. In an environment in which retrospectivity was attached only to the taxation and not to tax reliefs or concessions, such an approach is a pleasant departure from legacy practices.

3. In view of the above factual background and the generous concession by this benevolent CBDT circular, all these appeals must be dismissed as withdrawn and the ITO Vs Dinesh Madhavlal Patel (ITA No. 1398/Ahd/2004) and 627 other appeals and COs Page 3 of 7 related cross objections must be dismissed as infructuous. There is, however, a small issue that we must deal with.

Smt Aparna Agarwal, learned Departmental Representative, however, has a point to make. She points out that the circular dated 8th August 2019 is not clearly retrospective inasmuch as it specifically states in para 4 that “(t)he said modifications shall come into effect from the date of issue of this Circular”. It is thus pointed out that this sentence gives an impression that is only after the date of the said circular that the departmental appeals will not be filed in the cases within the specified tax effect limits. We are urged to bear in mind the impact of this observation while giving effect to the circular dated 8th August, 2019. She, however, hastens to add that she is yet to have any specific instructions on the issue and she leaves it for the bench to take the appropriate call. Learned representatives appearing for the taxpayers vehemently oppose the suggestion implicit in her submissions. All of them are unanimous in their argument that the circular must be held to have retrospective application and must equally apply to the pending appeals as well. Shri J P Shah, Senior Advocate, points out that the circular dated 8th August 2019 is not a standalone circular and it is required to be read with the old circular no. 3 of 2018 which is what it seeks to modify. This circular, according to the learned counsel, only enhances the monetary limits and gives further relaxation. He urges us not to read the circular in a manner so as to nullify the underlying approach and object of reducing litigation. Shri Soparkar, learned Senior Advocate, submits that all that the present circular does is to modify the monetary limits and nothing more, and, therefore, it cannot be treated to follow any other approach other than the approach followed in the old circular. The old circular, beyond any dispute or controversy, categorically applied to the pending appeals as on the date of issuance of circular. Shri Tushar Hemani, learned Senior Advocate, points out that the circular dated 8th August 2019 only gives further relief not only in terms of the monetary limits but also in terms of the manner in which the application of circular to orders dealing with more than one year is to made. Shri S N Divetia, learned counsel for the assessee, submits that unlike in the cases of earlier CBDT circulars, which used to be in supersession of earlier circulars on the issues, the circular dated 8th August 2019 only modifies the earlier circular which, inter alia, provided for its retrospective application. Our attention is invited to some judicial precedents in support of the contention that the benevolent circular, such as the one in question, is to be given effect in respect of the pending appeals as well. Ms Urvashi Shodhan, learned counsel for the assessee, points outs that its plainly contrary to the scheme of the litigation policy of the Government of India to give this circular only prospective effect. Shri S K Sadhwani, learned counsel for the assessee, invites our attention to the letter dated 16th July 2018 issued by Member CBDT to the all the Principal Chief Commissioners of Income Tax, in the context of circular dated 11th ITO Vs Dinesh Madhavlal Patel (ITA No. 1398/Ahd/2004) and 627 other appeals and COs Page 4 of 7 July 2018 that the present circular seeks to modify, seeking report on withdrawal of the appeals covered by the circular. He then points out that it is the old circular is still alive today and the only change is with respect to the monetary limits. In all fairness, therefore, the same approach regarding withdrawal of pending appeals must be followed for this circular as well. On the same lines, arguments are advanced by the learned representatives which, for the sake of brevity and to avoid repetition, we are not referring to in more specific details. In brief rejoinder, learned Departmental Representative graciously leaves the matter to us.

Having considered the rival submissions and having perused the material on record, we do not have slightest of hesitation in holding that the concession extended by the CBDT not only applies to the appeals to be filed in future but it is also equally applicable to the appeals pending for disposal as on now. Our line of reasoning is this. The circular dated 8th August 2019 is not a standalone circular. It is to be read in conjunction with the CBDT circular no 3 of 2018 (and subsequent amendment thereto), and all it does is to replace paragraph nos. 3 and 5 of the said circular. This is evident from the following extracts from the circular dated 8th August 2019: 2. As a step towards further management of litigation. it has been decided by the Board that monetary limits for filing of appeals in income-tax cases be enhanced further through amendment in Para 3 of the Circular mentioned above and accordingly. the table for monetary limits specified in Para 3 of the Circular shall read as follows: S.No. Appeals/SLPs in Income-tax matters Monetary Limit (Rs.) 1 Before Appellate Tribunal 50,00,000 2 Before High Court 1,00,00,000 3 Before Supreme Court 2,00,00,000

Further, with a view to provide parity in filing of appeals in scenarios where separate order is passed by higher appellate authorities for each assessment year vis-a-vis where composite order for more than one assessment years is passed. para 5 of the circular is substituted by the following para: “5. The Assessing Officer shall calculate the tax effect separately for every assessment year in respect of the disputed issues in the case of every assessee. If in the case of an assessee, the disputed issues arise in more than one assessment year, appeal can be filed in respect of such assessment year or years in which the tax effect in respect of the disputed issues exceeds the monetary limit specified in para 3. No ITO Vs Dinesh Madhavlal Patel (ITA No. 1398/Ahd/2004) and 627 other appeals and COs Page 5 of 7 appeal shall be filed in respect of an assessment year or years in which the tax effect is less than the monetary limit specified in para 3. Further, even in the case of composite order of any High Court or appellate authority which involves more than one assessment year and common issues in more than one assessment year no appeal shall be filed in respect of an assessment year or years in which the tax effect is less than the monetary limit specified in para 3. In case where a composite order/ judgement involves more than one assessee, each assessee shall be dealt with separately”

4. The said modifications shall come into effect from the date of issue of this Circular.

Clearly, all other portions of the circular no. 3 of 2018 (supra) have remained intact. The portion which has remained intact includes paragraph 13 of the aforesaid circular which is as follows: 13. This Circular will apply to SLPs/ appeals/ cross objections/ references to be filed henceforth in SC/HCs/Tribunal and it shall also apply retrospectively to pending SLPs/ appeals/ cross objections/references. Pending appeals below the specified tax limits in pare 3 above may be withdrawn/ not pressed.

In view of the above discussions, we hereby hold that the relaxation in monetary limits for departmental appeals, vide CBDT circular dated 8th August 2019 (supra) shall be applicable to the pending appeals in addition to the appeals to be filed henceforth.

Learned Commissioner (DR) then submits liberty may kindly be given to point out, upon necessary further verifications, and to seek recall the dismissal of appeals and restoration of the appeals in the cases (i) in which it can be demonstrated that the appeals are covered by the exceptions, and (ii) which are inadvertently included in this bunch of appeals, wherein the tax effect, in terms of the CBDT circular (supra), exceeds Rs 50,00,000. None opposes this prayer; we accept the same. We make it clear that the appellants shall be at liberty to point out the cases which are wrongly included in the appeals so summarily dismissed, either owing to wrong computation of tax effect or owning to such cases being covered by the permissible exceptions- or for any other reason, and we will take appropriate remedial steps in this regard.

ITO Vs Dinesh Madhavlal Patel (ITA No. 1398/Ahd/2004) and 627 other appeals and COs Page 6 of 7

In the light of the above discussions, all the appeals stand dismissed as withdrawn. As the appeals filed by the Revenue are found to be non-maintainable and as all the related cross-objections of the assessee arise only as a result of those appeals and merely support the order of the CIT(A), the cross objections filed by the assessee are also dismissed as infructuous. Ordered, accordingly.

10.

As we part with the matter, we must place on record our deep appreciation to our own team which has painstakingly identified all these low tax effect appeals in the long weekend and less than two working days, to the Principal Chief Commissioner of Income Tax Gujarat, as also the learned Departmental Representatives, for his immense help, cooperation and active involvement in speedily disposing of these appeals, and, of course, to the ITAT Bar Association Ahmedabad for their whole hearted cooperation in this special drive. The circular was issued on Thursday the 8th August 2019, and within two working days and the long weekend, today on 14th August 2019, all the appeals stand disposed of. It’s only a team effort and whole hearted cooperation of all the stakeholders that can enable us to so speedily implement taxpayer friendly initiatives of the Government of India. The taxpayer relief involved in these appeals, including interest and the other corollaries, is estimated to be well over Rs 350 crores. The lead case before us is an appeal filed over fifteen years ago by the Income Tax Officer and it deals with an assessment year which pertains to the period over twenty years ago. Yet, the matter had not reached the finality and the revenue’s challenge to the relief granted by the Commissioner (Appeals) had remained undecided. That is nothing but prolonged agony of uncertainty to the taxpayers. It is indeed an appreciable goodwill gesture by the Government, for so many taxpayers, on the eve of this Independence Day and offering them freedom from the prolonged mental agony and uncertainty of litigation.

11.

In the results, all the appeals are dismissed as withdrawn and the cross objections are dismissed as infructuous. Pronounced in the open court today on the 14th August, 2019.

Sd/- Sd/- Pramod Kumar Justice P P Bhatt (Vice President) (President) Ahmedabad, dated the 14th day of August, 2019 ITO Vs Dinesh Madhavlal Patel (ITA No. 1398/Ahd/2004) and 627 other appeals and COs Page 7 of 7 Copies to: (1) The appellant (2) The respondent (3) CIT (4) CIT(A) (5) DR (6) Guard File By order Assistant Registrar Income Tax Appellate Tribunal Ahmedabad benches, Ahmedabad Sd/- . Justice P P Bhatt (President) S.N.Divetia/Mehul Talera (Shri/Kum/Smt) Name of AR- Aseem L. Thakkar Aseem L. Thakkar Gulab.M Thakor Gulab.M Thakor Gulab.M Thakor Gulab.M Thakor Gulab.M Thakor Gulab.M Thakor Gulab.M Thakor Tushar Hemani Dhiren A Shah 7 Sanjay R Shah Sanjay R Shah AAWPP5054D AAWPP5054D AAWPP5054D AAWPP5054D AABCE7067M AAACM0084F AAKHA9996H ACFPM6836P AABFD7919A AABFD7919A ABUPV2611H ABUPV2611H AAAAT0518P ADYPT9076C ADYPT9076C AGAPP3018P AAECB3254C SPX Flow Technology (India) P. Ltd., Ahmedabad AAACS7234B AACCS1262K AEDPS3828P AAAHJ9603E AAAHJ9603E ABSFS1780Q AACCS7461C ACJPV1280C AAIFJ5931F PAN 6 - Shri Bhavesh Sureshchandra Shah,Ahmedabad. M/s Shri JagdambaPolymers Ltd,Ahmedabad. Ambrish Chandra Sharma (HUF),Ahmedabad. M/s Safal Construction Pvt Ltd. ,Ahmedabad. Nanda Manas Ranjan Mohanty,Ahmedabad Anuj Sureshbhai Jhaveri HUF ,Ahmedabad. M/s Deloitte haskins and sells,Ahmedabad. Jasmin Jayendrabhai Thakkar,Ahmedabad. M/s Jaydeep Construction co. , Bhavnagar M/s B B Tradelink Agro Pvt Ltd,Palanpur. The Ahmedabad Mercantile Co-op Bank Shri Mahesh Niranjan Vyas,Ahmedabad. Shri Mahesh Niranjan Vyas,Ahmedabad. Shri Sankalchand B Patel,Ahmedabad. M/s Eris Life Science Ltd,Ahmedabad Name of Respondent M/s Setu Developers ,Ahmedabad. ITO Ward - 5 (3) (1),Ahmedabad. Shri Kalpesh K Patel,Ahmedabad. Shri Kalpesh K Patel,Ahmedabad. Shri Kalpesh K Patel,Ahmedabad. Shri Kalpesh K Patel,Ahmedabad. ITO WARD -2(2)(2),Ahmedabad. IN THE INCOME TAX APPELLATE TRIBUNAL, DCIT Circle - 4(2),Ahmedabad. Asit Harilal Vora,Ahmedabad Mansi Builders,Ahmedabad. Shri Dinesh Madavlal Patel AHMEDABAD BENCHES, AHMEDABAD 5 Ltd,Ahmedabad. tax effect <50 lacs Page 1 of 22 Annexure-1 JT. CIT (OSD) Cir-4 (1) (1), Ahmedabad DCIT Central Circle -1 (2),Ahmedabad ACIT Central Circle -2(2),Ahmedabad. DCIT Central Circle -1 (2),Ahmedabad DCIT Central Circle -2(4),Ahmedabad DCIT Central Circle -2(4),Ahmedabad DCIT Central Circle -2(4),Ahmedabad DCIT Central Circle -2(4),Ahmedabad DCIT Central Circle -2(2),Ahmedabad The ITO Ward - 7(1) (5),Ahmedabad. Dy CIT Circle - 2(1)(1),Ahmedabad DCIT Circle - 4(1)(1),Ahmedabad. ITO Ward - 5 (3) (1),Ahmedabad. DCIT Circle- 4(1)(1),Ahmedabad. ITO WARD -3(3)(1),Ahmedabad. ITO WARD -3(3)(1),Ahmedabad. ITO WARD -2(2)(2),Ahmedabad. Name of Appellant ITO Ward- 6(1)(1)Ahmedabad. ITO Ward- 6(1)(1)Ahmedabad. ACIT Circle- 5 (2) ,Ahmedabad DCIT Circle - 4(2),Ahmedabad. Anuj Sureshbhai Jhaveri HUF DCIT Circle -3(3),Ahmedabad. ITO, Ward 3(2), Ahmedabad DCIT Circle -1, Bhavnagar M/s Deloitte haskins and 4 Thakkar,Ahmedabad. Jasmin Jayendrabhai sells,Ahmedabad. ,Ahmedabad. Asstt. Year 1998-99 2014-15 2014-15 2012-13 2015-16 2013-14 2015-16 2010-11 2010-11 2012-12 2012-13 2015-16 2015-16 2014-15 1998-99 2010-11 2014-15 2008-09 2008-09 2008-09 2008-09 2011-12 2008-09 2010-11 2011-12 2014-15 2013-14 3 ITA/IT(SS)A No. ITA 2380/A/21018 ITA 2253/A/2018 ITA 2376/A/2018 ITA 2391/A/2018 ITA 2413/A/2018 ITA 2417/A/2018 ITA 2422/A/2018 ITA 2424/A/2018 ITA 2467/A/2018 ITA 2468/A/2018 ITA 2481/A/2018 ITA 2482/A/2018 ITA 2484/A/2018 ITA 2496/A/2018 ITA 2500/A/2018 ITA 2501/A/2018 IT SS 44/A/2018 IT SS 47/A/2018 IT SS 49/A/2018 IT SS 50/A/2018 IT SS 53/A/2018 IT SS 56/A/2018 1398/Ahd/2004 CO 141/A/2019 CO 152/A/2019 CO 143/A/2019 2 ITA 525/A/19 (Vice President) Pramod Kumar Sd/- SN 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 1 2 3 4 5 6 7 8 9 1 Sd/- . Justice P P Bhatt (President) (Shri/Kum/Smt) Name of AR- Shulabh Padshah Shulabh Padshah Shulabh Padshah Shulabh Padshah Shulabh Padshah Shulabh Padshah Shulabh Padshah Shulabh Padshah Shulabh Padshah Shulabh Padshah Shulabh Padshah Gulab.M Thakor Gulab.M Thakor Gulab.M Thakor Gulab.M Thakor Gulab.M Thakor 7 AAWPV2756N AAWPV2756N AEKPM6709E AEKPM6709E AEWPM3898J AEWPM3898J AEWPM3898J AEWPM3898J AAACT6737A AEKPP4961R AEKPP4961R AEKPP4961R ACPPP3005R ACPPP3005R ACPPP3005R ACPPP3005R ACPPP3005R ACPPP3005R ACPPP3005R ALHPS1801P ADFPS0573E ADFPS0573E ACSPS6476L ALJPS5140F ALJPS5140F ALJPS5140F PAN 6 Smt Amiben Jigneshkumar Shah,Ahmedabad. Smt Amiben Jigneshkumar Shah,Ahmedabad. Shri Shankarlal Deepchand Mehta,Vadodara. Shri Shankarlal Deepchand Mehta,Vadodara. Shri Shankarlal Deepchand Mehta,Vadodara. Shri Shankarlal Deepchand Mehta,Vadodara. JCIT(OSD) Central circle - 2 (1),Ahmedabad. Smt Kusumben Hiralal Shah,Ahmedabad. Smt Kusumben Hiralal Shah,Ahmedabad. Smt Kusumben Hiralal Shah,Ahmedabad. Smt Giraben Atulbhai Shah,Ahmedabad. M/s Tash Investment Pvt Ltd,Vadodara. DCIT Central Circle -1 (4),Ahmedabad Smt Bhartiben P Sewani,Ahmedabad. Name of Respondent Lrgal Heirs Of Late Smt.Arunaben d Lrgal Heirs Of Late Smt.Arunaben d Lrgal Heirs Of Late Smt.Arunaben d Lrgal Heirs Of Late Smt.Arunaben d Lrgal Heirs Of Late Smt.Arunaben d Lrgal Heirs Of Late Smt.Arunaben d Lrgal Heirs Of Late Smt.Arunaben d Shri Dhiren H Vora,Ahmedabad. IN THE INCOME TAX APPELLATE TRIBUNAL, Shri Lavjibhai S Mehta,Bhuj. Shri Dhaval P Patel,Baroda. Shri Dhaval P Patel,Baroda. Shri Dhaval P Patel,Baroda. AHMEDABAD BENCHES, AHMEDABAD 5 tax effect <50 lacs Patel,Baroda. Patel,Baroda. Patel,Baroda. Patel,Baroda. Patel,Baroda. Patel,Baroda. Patel,Baroda. Page 2 of 22 Annexure-1 DCIT Central Circle -1 (4),Ahmedabad ACIT Central Circle -1(4),Ahmedabad. DCIT Central Circle -1 (2),Ahmedabad DCIT Central Circle -1 (2),Ahmedabad DCIT Central Circle -1 (2),Ahmedabad DCIT Central Circle -1 (2),Ahmedabad DCIT Central Circle -1 (2),Ahmedabad DCIT Central Circle -1 (2),Ahmedabad DCIT Central Circle -3 Vadodara. DCIT Central Circle -1 Vadodara. DCIT Central Circle -1 Vadodara. DCIT Central Circle -1 Vadodara. DCIT Central Circle -1 Vadodara. Shri Dhiren H Vora,Ahmedabad. Name of Appellant DCIT Central Circle -1 Baroda. DCIT Central Circle -1 Baroda. DCIT Central Circle -1 Baroda. DCIT Central Circle -1 Baroda. DCIT Central Circle -1 Baroda. DCIT Central Circle -1 Baroda. DCIT Central Circle -1 Baroda. DCIT Central Circle -1 Baroda. DCIT Central Circle -1 Baroda. DCIT Central Circle -1 Baroda. Shri Lavjibhai S Mehta,Bhuj. JCIT(OSD) Central circle - 2 4 (1),Ahmedabad Asstt. Year 2008-09 2009-10 2010-11 2011-12 2012-13 2013-14 2014-15 2009-10 2011-12 2011-12 2012-13 2012-13 2008-09 2010-11 2011-12 2013-14 2009-10 2010-11 2011-12 2012-13 2010-11 2013-14 2010-11 2011-12 2012-13 2013-14 3 ITA/IT(SS)A No. IT SS 100/A/2018 IT SS 101/A/2018 IT SS 102/A/2018 IT SS 104/A/2018 IT SS 178/A/2018 IT SS 181/A/2018 IT SS 202/A/2018 IT SS 204/A/2018 IT SS 205/A/2018 IT SS 240/A/2018 IT SS 242/A/2018 IT SS 250/A/2018 IT SS 251/A/2018 IT SS 252/A/2018 IT SS 257/A/2018 IT SS 260/A/2018 IT SS 271/A/2018 IT SS 272/A/2018 IT SS 273/A/2018 IT SS 274/A/2018 IT SS 97/A/2018 IT SS 98/A/2018 IT SS 99/A/2018 ITA 819/A/2018 CO 106/A/2019 CO 38/A/2019 2 (Vice President) Pramod Kumar Sd/- SN 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 1 Sd/- . Justice P P Bhatt (President) S.N.Divetia/Mehul Talera (Shri/Kum/Smt) Name of AR- Gulab.M Thakor Gulab.M Thakor Gulab.M Thakor Gulab.M Thakor Gulab.M Thakor Gulab.M Thakor Gulab.M Thakor Gulab.M Thakor Mukund Bakshi Mukund Bakshi Mukund Bakshi Mukund Bakshi Mukund Bakshi Prakash D Shah Prakash D Shah Mukund Bakshi Mukund Bakshi 7 Mehul K Patel Dhiren Shah Dhiren Shah AMOPT5155H AMOPT5155H AMOPT5155H AMOPT5155H ABWPL2726K AARFM8635Q AASFM1204A AADCV2684B AAXPT9460E AGGPP9434K AABFA6430B AGEPR8667R AABCP5358E AALFP9099B AFUPS6552A AFUPS6552A AACHJ1897A BBFPP0906F AAACI8838F AABCJ9511L ACSPS6476L ACSPS6476L ACSPS6476L ACSPS6476L ACSPS6476L ACSPS6476L ACSPS6476L AJXPP7417N AJXPP7417N AGCPP7233J AGCPP7233J BJJPP9408E PAN 6 M/s Jain Shantilal Mistrimal HUF,Ahmedabad. Rajuldevi Ganptaraj Chowdhary,Ahmedabad Ganptaraj Lalchand Chowdhary,Ahmedabad India Retail Products Pvt Ltd,Ahmedabad. Chhotubhai Babubhai Patel,Ahmedabad. Smt. Pratibhaben c Panchmatiya,Anand. Smt.Mrunaliben Jigar Patel,Ahmedabad. Smt.Mrunaliben Jigar Patel,Ahmedabad. Smt Reetaben R Thakkar,Ahmedabad. Apex Dye Stuff Industries,Ahmedabad DCIT Central Circle -1 (2),Ahmedabad M/s Corrtech Energy Ltd,Ahmedabad Smt.Bhartiben P Sewani,Ahmedabad. Smt.Bhartiben P Sewani,Ahmedabad. Smt.Bhartiben P Sewani,Ahmedabad. Smt.Bhartiben P Sewani,Ahmedabad. Smt.Bhartiben P Sewani,Ahmedabad. Smt.Bhartiben P Sewani,Ahmedabad. Smt.Bhartiben P Sewani,Ahmedabad. Dharmenbhai Mahendrabhai Sutaria Name of Respondent M/s Meghamani LLP,Ahmedabad. Smt. Charuben J Thobani,Anand. Smt. Charuben J Thobani,Anand. Smt. Charuben J Thobani,Anand. Smt. Charuben J Thobani,Anand. M/sMaruti Reality,Ahmedabad. M/s Pratius Merchants Pvt Ltd. IN THE INCOME TAX APPELLATE TRIBUNAL, M/s Flourish Purefood Pvt Ltd ACIT Circle -2(4),Ahmedabad. Shri Jayantilal G Patel,Baroda. Ghanshyam Babaldas Patel AHMEDABAD BENCHES, AHMEDABAD M/s Pharmatech Process 5 Equipments,Ahmedabad tax effect <50 lacs Page 3 of 22 Annexure-1 ACIT Central Circle -1(1),Ahmedabad. JCIT(OSD) Central circle - 2 Vadodara. DCIT Central Circle -2 (4),Ahmedabad DCIT Central Circle -1 (2),Ahmedabad DCIT Central Circle -2 (4),Ahmedabad DCIT Central Circle -2 (4),Ahmedabad DCIT Central Circle -1 (4),Ahmedabad DCIT Central Circle -1 (4),Ahmedabad DCIT Central Circle -1 (4),Ahmedabad DCIT Central Circle -1 (4),Ahmedabad DCIT Central Circle -1 (4),Ahmedabad DCIT Central Circle -1 (4),Ahmedabad DCIT Central Circle -1 (4),Ahmedabad DCIT Central Circle -1 (4),Ahmedabad ACIT Central Circle -2(1),Ahmedabad. DCIT Central Circle -1 (2),Ahmedabad Dharmenbhai Mahendrabhai Sutaria Dy CIT Circle - 1(1)(2),Ahmedabad DCIT Central Circle -3 Vadodara. DCIT Central Circle -3 Vadodara. DCIT Central Circle -3 Vadodara. DCIT Central Circle -3 Vadodara. DCIT Central Circle -3 Vadodara. DCIT Central Circle -2 Vadodara. DCIT Central Circle -2 Vadodara. Name of Appellant ACIT Circle -3(3),Ahmedabad. ACIT Circle -5(2),Ahmedabad. ACIT Circle -3(3),Ahmedabad. ACIT Circle -3(2),Ahmedabad. ACIT Circle -3(2),Ahmedabad. ACIT Circle -2(4),Ahmedabad. Ghanshyam Babaldas Patel 4 Asstt. Year 2014-15 2006-07 2013-14 2009-10 2012-13 2014-15 2012-13 2012-13 2011-12 2008-09 2009-10 2010-11 2011-12 2010-11 2012-13 2007-08 2007-08 2010-11 2011-12 2012-13 2013-14 2014-15 2015-16 2016-17 2010-11 2012-13 2013-14 2011-12 2013-14 2011-12 2011-12 2011-12 3 ITA/IT(SS)A No. ITA 2259/A/2017 ITA 1871/A/2018 ITA 1104/A/2017 IT SS 213/A/2018 ITA 1744/A/2018 ITA 2529/A/2017 ITA 2034/A/2018 ITA 2035/A/2018 IT SS 409/A/2017 IT SS 410/A/2017 IT SS 411/A/2017 IT SS 412/A/2017 IT SS 413/A/2017 IT SS 452/A/2017 IT SS 467/A/2017 IT SS 470/A/2017 IT SS 471/A/2017 IT SS 218/A/2019 IT SS 219/A/2019 IT SS 220/A/2019 IT SS 221/A/2019 IT SS 222/A/2019 IT SS 223/A/2019 IT SS 224/A/2019 IT SS 225/A/2019 IT SS 226/A/2019 IT SS 255/A/2019 IT SS 271/A/2019 IT SS 272/A/2019 IT SS 273/A/2019 IT SS 306/A/2018 CO 129/A/2019 2 (Vice President) Pramod Kumar Sd/- SN 54 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 82 83 84 85 1 Sd/- . Justice P P Bhatt (President) (Shri/Kum/Smt) Name of AR- Aseem L. Thakkar Mukund Bakshi Mukund Bakshi Mukund Bakshi Mukund Bakshi Mukund Bakshi Mukund Bakshi Mukund Bakshi Mukund Bakshi Mukund Bakshi Mukund Bakshi Mukund Bakshi Mukund Bakshi Mukund Bakshi Mukund Bakshi Mukund Bakshi Mukund Bakshi Mukund Bakshi 7 Hitesh P Shah Gulab Thakor Gulab Thakor P.F. Jain P.F. Jain P.F. Jain APWPS4465G BLUPK2998H BLUPK2998H BLUPK2998H BLUPK2998H BLUPK2998H AAATN7168L ADVPK9634Q AABCU0357N APRPP0781K APRPP0713K AGXPB3827B AGXPB3827B AFPPK9260C AFPPK9260C AFPPK9260C AFPPK9260C AFPPK9260C BVAPP6348C AFZPP0251L AGTPJ7977Q M/s Patel Ambalal Laxmandas ni Co,Ahmedabad AAHFP1818J M/s Patel Ambalal Laxmandas ni Co,Ahmedabad AAHFP1818J M/s Patel Ambalal Laxmandas ni Co,Ahmedabad AAHFP1818J AJXPP7418D AJXPP7418D AJXPP7418D AJXPP7418D AJXPP7418D ACIPS6389N PAN 6 Shri Sureshbhai Gordhanbhai Prajapati Uniworld Edutech Pvt Ltd,Ahmedabad. Smt.Rashmi Rajesh Bafna,Ahmedabad. Smt.Rashmi Rajesh Bafna,Ahmedabad. Shri Vitthlbhai Gordhanbhai Prajapati Shri Ravjibhai Gordhanbhai Prajapati Name of Respondent SMt.Veenaben K Kothari,Vadodara. SMt.Veenaben K Kothari,Vadodara. SMt.Veenaben K Kothari,Vadodara. SMt.Veenaben K Kothari,Vadodara. SMt.Veenaben K Kothari,Vadodara. Shri Jigar Vinubhai Patel,Vadodara. Shri Jigar Vinubhai Patel,Vadodara. Shri Jigar Vinubhai Patel,Vadodara. Shri Jigar Vinubhai Patel,Vadodara. Shri Jigar Vinubhai Patel,Vadodara. Shri Rajendra Jethabhai Keshwani Shri Kaushal k Kothari,Vadodara. Shri Kaushal k Kothari,Vadodara. Shri Kaushal k Kothari,Vadodara. Shri Kaushal k Kothari,Vadodara. Shri Kaushal k Kothari,Vadodara. Navjivan Kelvani Trust,Vadodra. Rajeshkumar Shantilal Sanghvi IN THE INCOME TAX APPELLATE TRIBUNAL, Shri Vikas A Shah,Ahmedabad. Shri Shubham Vijaykumar Jain Smt.Niruben V Patel,Vadodara AHMEDABAD BENCHES, AHMEDABAD 5 tax effect <50 lacs Page 4 of 22 Annexure-1 JCIT(OSD) circle -4(1)(1),AHMEDABAD. DCIT Central Circle -1 (2),Ahmedabad DCIT Central Circle -1 (2),Ahmedabad DCIT Central Circle -1 (2),Ahmedabad ACIT Central Circle -2(2),Ahmedabad. DCIT Central Circle -2 (3),Ahmedabad DCIT Central Circle -2 (3),Ahmedabad DCIT Central Circle -2 (3),Ahmedabad The JCIT Circle -2(1)(2),Ahmedabad. DCIT Central Circle -2 Vadodara. DCIT Central Circle -2 Vadodara. DCIT Central Circle -2 Vadodara. DCIT Central Circle -2 Vadodara. DCIT Central Circle -2 Vadodara. DCIT Central Circle -2 Vadodara. DCIT Central Circle -2 Vadodara. DCIT Central Circle -2 Vadodara. DCIT Central Circle -2 Vadodara. DCIT Central Circle -2 Vadodara. DCIT Central Circle -2 Vadodara. DCIT Central Circle -2 Vadodara. DCIT Central Circle -2 Vadodara. DCIT Central Circle -2 Vadodara. DCIT Central Circle -2 Vadodara. DCIT Central Circle -2 Vadodara. DCIT Central Circle -2 Vadodara. DCIT Central Circle -1 Vadodara. DCIT Central Circle -1 Vadodara. Name of Appellant ITO Ward- 1(2)(4)Ahmedabad. ACIT Circle -1(2),Ahmedabad. 4 Asstt. Year 1995-2001 2013-14 2013-14 2013-14 2009-10 2010-11 2011-12 2012-13 2013-14 2009-10 2010-11 2011-12 2012-13 2013-14 2009-10 2010-11 2011-12 2012-13 2013-14 2011-12 2013-14 2011-12 2012-13 2012-13 2015-16 2011-12 2013-14 2012-13 2013-14 2014-15 3 ITA/IT(SS)A No. IT SS 308/A/2018 IT SS 309/A/2018 IT SS 310/A/2018 IT SS 368/A/2018 IT SS 369/A/2018 IT SS 370/A/2018 IT SS 371/A/2018 IT SS 372/A/2018 IT SS 373/A/2018 IT SS 374/A/2018 IT SS 375/A/2018 IT SS 376/A/2018 IT SS 377/A/2018 IT SS 380/A/2018 100 IT SS 363/A/2018 101 IT SS 364/A/2018 102 IT SS 365/A/2018 103 IT SS 366/A/2018 104 IT SS 367/A/2018 105 IT SS 362/A/2018 106 IT SS 361/A/2018 107 IT SS 331/A/2018 108 IT SS 332/A/2018 109 ITA 1139/A/2019 110 ITA 1116/A/2019 111 ITA 1117/A/2019 112 ITA 1233/A/2019 113 ITA 1249/A/2019 114 ITA 1250/A/2019 115 ITA 1251/A/2019 2 (Vice President) Pramod Kumar Sd/- SN 86 87 88 89 90 91 92 93 94 95 96 97 98 99 1 Sd/- . Justice P P Bhatt (President) (Shri/Kum/Smt) Name of AR- Gulab M Thakor Gulab M Thakor Gulab M Thakor Gulab M Thakor Gulab M Thakor Gulab M Thakor Gulab M Thakor Gulab M Thakor Gulab M Thakor Gulab M Thakor Mukund Bakshi Mukund Bakshi Mukund Bakshi Hardik Maniar Dhiren A Shah 7 Vijay Govani ADKPS5527M ADEPK9919M ADEPK9919M ADEPK9919M AACCK6422D ADHPV0049E AAQPV1065N AAKPV9716G AADCD1874F ABRPV3110E AAQPV1064P AALPV1937A ABTPV0510C AABCV1184E AABCV1184E AABCP5358E AASPV6467E AASPV6467E ACFPT5896E ACFPT5896E ACFPT5896E M/s Patel Ambalal Laxmandas ni Co,Ahmedabad AAHFP1818J AAACG3938J M/s Patel Ambalal Laxmandas ni Co,Ahmedabad AAHFP1818J AAJFV3857F PAN 6 Shri Ravjibhai POPATBHAI Vasani,Ahmedabad. Smt.Manjulaben Babubhai Vasani,Ahmedabad. Shri Madhubhai Popatbhai Vasani,Ahmedabad Shri Hareshbhai Ravjibhai Vasani,Ahmedabad. Shri Babubhai Popatbhai Vasani,Ahmedabad. Shri kiranbhai Ravjibhai Vasani,Ahmedabad. Kailashben Madhubhai Vasani,Ahmedabad. The DCIT Central Circle-1(2),Ahmedabad. Shri Anand Narwarlal Sharda,Ahmedabad. Devfun Point Reality Pvt Ltd,Ahmedabad. The DCIT Central Circle-1(4),Ahmedabad. Globe Ecologistics Pvt Ltd,Ahmedabad. VRV Investment Pvt Ltd,West Bengal. VRV Investment Pvt Ltd,West Bengal. Natubhai Halaji Thakor,Ahmedabad. Natubhai Halaji Thakor,Ahmedabad. Natubhai Halaji Thakor,Ahmedabad. Shri Ravjibhai P Vasani,Ahmedabad. Name of Respondent Smt.Ritaben H Vasani,Ahmedabad. M/s Venus Infrabuild,Ahmedabad. The DCIT Central Circle-1(2),Ahmedabad. Kailash Darshan Housing Dev Pvt M/s Pratius Merchants Pvt Ltd. IN THE INCOME TAX APPELLATE TRIBUNAL, Smt. Rasika Khurana,Baroda. Smt. Rasika Khurana,Baroda. Smt. Rasika Khurana,Baroda. AHMEDABAD BENCHES, AHMEDABAD 5 Ltd,Ahmedabad. tax effect <50 lacs Page 5 of 22 Annexure-1 DCIT Central Circle -2 (3),Ahmedabad ACIT Central Circle -2(1),Ahmedabad. DCIT Central Circle -1 (1),Ahmedabad DCIT Central Circle -1 (1),Ahmedabad DCIT Central Circle -1 (1),Ahmedabad DCIT Central Circle -1 (1),Ahmedabad DCIT Central Circle -1 (4),Ahmedabad DCIT Central Circle -1 (4),Ahmedabad DCIT Central Circle -2 (3),Ahmedabad DCIT Central Circle -1 (4),Ahmedabad The ITO Ward - 5(3) (5),Ahmedabad. The ITO Ward - 5(3) (5),Ahmedabad. Name of Appellant ACIT Circle -5(3),Ahmedabad. ACIT Circle -5(3),Ahmedabad. ACIT Circle -5(3),Ahmedabad. ACIT Circle -5(3),Ahmedabad. ACIT Circle -5(3),Ahmedabad. ACIT Circle -5(3),Ahmedabad. ACIT Circle -5(3),Ahmedabad. DCIT Central Circle -1 ,Baroda DCIT Central Circle -1 ,Baroda DCIT Central Circle -1 ,Baroda 4 Asstt. Year 2015-16 2011-12 2013-14 2010-11 2010-11 2010-11 2010-11 2010-11 2010-11 2010-11 2010-11 2010-11 2014-15 2011-12 2013-14 2010-11 2011-12 2014-15 2011-12 2012-13 2013-14 2011-12 2014-15 2016-17 2013-14 3 ITA/IT(SS)A No. 116 ITA 1252/A/2019 117 ITA 1274/A/2019 118 ITA 1277/A/2019 119 ITA 1291/A/2019 120 ITA 1292/A/2019 121 ITA 1293/A/2019 122 ITA 1294/A/2019 123 ITA 1295/A/2019 124 ITA 1296/A/2019 125 ITA 1297/A/2019 126 ITA 1298/A/2019 127 ITA 1299/A/2019 128 IT SS 318/A/2019 129 IT SS 322/A/2019 130 IT SS 350/A/2019 131 IT SS 355/A/2019 132 IT SS 356/A/2019 133 IT SS 359/A/2019 134 IT SS 360/A/2019 135 IT SS 361/A/2019 136 IT SS 362/A/2019 137 IT SS 365/A/2019 138 IT SS 366/A/2019 139 IT SS 382/A/2019 140 IT SS 386/A/2019 2 (Vice President) Pramod Kumar Sd/- SN 1 Sd/- . Justice P P Bhatt (President) S.N.Divetia/Mehul Talera S.N.Divetia/Mehul Talera (Shri/Kum/Smt) Name of AR- S.V Agrawal/Divya S.V Agrawal/Divya Bhavin Margatia Gulab M. Thakor Sulabh Padshal Jaimin B ShaH 7 Hitesh P Shah Mehul K Patel Bhavesh Shah Dhiren Shah Agrawal Agrawal ABWPB4008N AAAAT2867M AABAS0346M AABCP6684M AAECP4069M AABCM0640A AMKPP6032D AAMPV7382G AACCT3360M ALDPM2636A AAEFM1875B AZDPD9519K ABRPK4831B AADCA4550D ADOPP0637R AAFCO6826G AAACD3997L AABCV9760E AACCE6631N BGGPP9786H AAFFD444OE AAACG8783F AACCD3567E AFSPR7201R AACCC6252B AVGPS4764E ACFFS8987D AAECS3818F AAJFK1918Q AAACI8838F ADIPP7616E AIXPB1539J PAN 6 M/s. Amazon Textiles Pvt. Ltd., Ahmedabad Shri Chandulal Keshavlal Patel, Himatnagar Shri Ram Krupa Medicare Pvt. Ltd, Baroda Shri Kishanchand V Karmani, Vadodara M/s. Kakadiya Developers, Ahmedabad M/s Vama Developers P Ltd, B'nagar Name of Respondent M/s Paras Bhavani Steel P Ltd,Abad Sarvodaya Co-Op Cr. Soc,Mahisagar Smt. Deepal Pravinbhai Shah, Abad M/s Diamaond Textiles Mills P Ltd Shri Upendra D Prajapati, Baroda Sahyog co-Op Cr. Soc., Mahisagar Shri Ajay Baldevbhai Patel, Abad Aakash Oilfield Services Pvt Ltd. M/s Petroteck Petroleum Equip Smt. Khyati Saumik Mehta, Abad Shri subhash Premji Bhati, Abad M/s claris Injectables Ltd, Abad M/s Corrtech Energy Ltd, Abad M/s. Devraj Developers, Anand IN THE INCOME TAX APPELLATE TRIBUNAL, M/s. Man Turbo India Pvt. Ltd. M/s. Ishwar Arts, Panchmahal Virshangbhai K Dodia, Botad Kishanbhai P Prajapati, abad Shri Vsaiprasad Reddy,Abad M/s Shilp Developers, Abad M/s Tanish Ind P Ltd, Abad MAS Financial Services Ltd Etain Renewable Ltd, Abad M/s Ozone Buildcon, Abad AHMEDABAD BENCHES, AHMEDABAD 5 Rasik Mavji Vora, Abad Mona M Bhojani, Abad tax effect <50 lacs Page 6 of 22 Annexure-1 ITO Sabarkantha Wd 3, Himatnagar I.T.O. Ward-1 (1) (1), Ahmedabad I.T.O. Ward-3 (3) (9), Ahmedabad DCIT Cir -1 (1) (1), Ahmedabad Name of Appellant ACIT Panchmahal Cir, Godhra ACIT Panchmahal Cir, Godhra I.T.O. Ward 1 (2) (2), Baroda DCIT Cir 2 (1) (1), Vadodara ITO Wd 3(1)(3), Vadodara DY. CIT.Cent.Cir-3, Baroda DCIT Cir 2 (1) (1), Baroda ITO Wd 2(5), Bhavnagar DCIT Cen Cir 2(3), Abad ITO Wd 3(3)(11), Abad DCIT Cir 1(1)(2), Abad DCIT Cir 1(1)(2), Abad DCIT Cir 3(1)(1), Abad DCIT Cir 3(1)(1), Abad DCIT Cir 2(1)(1), Abad DCIT Cir 2(1)(1), Abad DCIT Cir 4(1)(2), Abad ITO Wd 3(3)(5), Abad ITA Wd 1(1)(4), Abad ITO Wd 3(3)(5), Abad DCIT cir 1, Bhavnagar ITA Wd 3(3)(2), Abad ITO Wd 5(3)(4), Abad ITO Wd 3(3)(5), Abad ITO Wd 5(3)(1), Abad ITO Wd 5(3)(1), Abad 4 I.T.O. Ward 1, Anand DCIT Cir 3(3), Abad Asstt. Year 2015-16 2015-16 2015-16 2015-16 2014-15 2015-16 2015-16 2015-16 2015-16 2015-16 2010-11 2011-12 2010-11 2015-16 2010-11 2014-15 2012-13 2015-16 2013-14 2012-13 2014-15 2012-13 2010-11 2009-10 2014-15 1991-92 2013-14 2013-14 2015-16 2014-15 2012-13 2013-14 3 ITA/IT(SS)A No. 168 ITA 1527/A/18 141 ITA 1872/A/18 142 ITA 1897/A/18 143 ITA 1915/A/18 144 ITA 1916/A/18 145 ITA 1933/A/18 146 ITA 1950/A/18 147 ITA 1951/A/18 148 ITA 1952/A/18 149 ITA 1992/A/18 150 ITA 1993/A/18 151 ITA 2006/A/18 152 ITA 2029/A/18 153 ITA 2030/A/18 154 ITA 2032/A/18 155 ITA 2043/A/18 156 ITA 2053/A/18 157 ITA 2100/A/18 ITA 2111/A/18 159 ITA 2116/A/18 160 ITA 2120/A/18 161 ITA 2124/A/18 ITA 2193/A/18 163 ITA 2229/A/18 164 ITA 2230/A/18 165 ITA 1505/A/18 166 ITA 1506/A/18 167 ITA 1523/A/18 169 ITA 1573/A/18 170 ITA 1598/A/18 171 ITA 1667/A/18 172 ITA 1669/A/18 2 (Vice President) Pramod Kumar Sd/- 158 162 SN 1 Sd/- . Justice P P Bhatt (President) S.N.Divetia/Mehul Talera (Shri/Kum/Smt) Name of AR- Ankit M. Talsania Gulab M. Thakor Gulab M. Thakor Gulab N. Thakor Tushar Hemani Tushar Hemani Tushar Hemani Tushar Hemani Tushar Hemani Tushar Hemani Dhinor A Shah Mehul K. Patel 7 Bhavesh Shah M.K.Patel AACCM5772G AAACM9898F AABCM6329A AABCM6329A ACWPV0352L ALUPM8668R AABCE7067M AAACN5419K AAFPL0695M AAACR9383G AAATD1982C AAFCA2340H ADZPA4737C AEEPT9701K AALFV9288N AABCB3639E AABCA3022G AADFS1631A AAFCA0413P AAFCA0413P AFHPS7830L AACCG3447L AAPCS8115A AAJFK1918Q AAIFD0921D AABCP2984J AAACI5184F PAN 6 M/s. GSL Nova Petrochemical Ltd, Ahmedabad M/s. Dharti Associates Ashwamegh Project Shri Ibrahimbhai Valim Ahmed Mankojiya, Dr. Varese Kurien Public Charitable Trust, Bio-Tec h Vision Care Pvt Ltd, Ahmedabad M/s. GSP Corp Science P. Ltd., Ahmedabad M/s. PASL Windtech Pvt. Ltd, Ahmedabad Shri Hetal Rajendrabhai Teli, Ahmedabad Smt. Sarojben Navnitlal Soni, Ahmedabad M/s. Mas Chemicals Pvt. Ltd, Ahmedabad M/s. Mas Chemicals Pvt. Ltd, Ahmedabad Anangbhai Ajaybhai Lalbhai, Ahmedabad M/s. Patel Alloy Steel P. Ltd., Ahmedabad M/s. Samir Synthetics Mills, Ahmedabad Shri Sameersinh C Vaghela, Ahmedabad M/s. Kakadiya Developers, Ahmedabad Bosch Rexroth (India) Ltd, Ahmedabad Suryashree Blocks P. Ltd., Ahmedabad M/s. KGN Industries Ltd, Ahmedabad Asian Granito India Ltd, Ahmedabad Name of Respondent Gandhi Boards P. Ltd., Ahmedabad Adani Agri Fresh Ltd, Ahmedabad Adani Agri Fresh Ltd, Ahmedabad Shri Vivek S Agrawal, Ahmedabad D B Corporation Ltd, Ahmedabad M/s. Vishnu Export, Ahmedabad M/s. John Energy Ltd. Mehsana IN THE INCOME TAX APPELLATE TRIBUNAL, AHMEDABAD BENCHES, AHMEDABAD 5 tax effect <50 lacs Banaskantha Sabarkantha Page 7 of 22 Annexure-1 Anand JT. CIT. (OSD) Cir-2 (1) (1), Ahmedabad JT. CIT. (OSD) Cir-4 (1) (1), Ahmedabad DCIT Cent. Cir -3 (1) (1), Ahmedabad I.T.O. Ward- S.K.Ward-3, Himatnagar I.T.O.Ward(Exemption), Vadodara I.T.O. Ward-3 (3) (9), Ahmedabad I.T.O. Ward-2 (1) (4), Ahmedabad I.T.O. Ward-2 (1) (4), Ahmedabad I.T.O. Ward-5 (2) (3), Ahmedabad I.T.O. Ward-3 (2) (5), Ahmedabad I.T.O. Ward-3 (3) (5), Ahmedabad I.T.O. Ward-3 (1) (2), Ahmedabad I.T.O. Ward-2 (1) (1), Ahmedabad DCIT Cent. Cir -1 (4), Ahmedabad DY. CIT.Cir-2 (1) (1), Ahmedabad ACIT. Cent Cir-2 (2), Ahmedabad DCIT Cir -1 (1) (2), Ahmedabad DCIT Cir -1 (1) (2), Ahmedabad DCIT Cir -1 (1) (2), Ahmedabad DCIT Cir -1 (1) (1), Ahmedabad DCIT Cir -1 (1) (1), Ahmedabad DCIT Cir -1 (1) (1), Ahmedabad DCIT Cir -1 (1) (1), Ahmedabad Name of Appellant DY. CIT.Cir-3 (3), Ahmedabad DCIT Cir -3 (3), Ahmedabad ACIT Cir-3 (2), Ahmedabad I.T.O Ward-4, Palanpur 4 Asstt. Year 2013-14 2014-15 2014-15 2014-15 2014-15 2009-10 2015-16 2012-13 2012-13 2014-15 2010-11 2015-16 2014-15 2015-16 2015-16 2015-16 2015-16 2012-13 2014-15 2015-16 2015-16 2015-16 2010-11 2013-14 2013-14 2011-12 2015-16 3 ITA/IT(SS)A No. 174 ITA 1728/A/18 175 ITA 1729/A/18 177 ITA 1757/A/18 178 ITA 1765/A/18 179 ITA 1766/A/18 180 ITA 1767/A/18 182 ITA 1769/A/18 183 ITA 1791/A/18 184 ITA 1801/A/18 185 ITA 1836/A/18 186 ITA 1840/A/18 187 ITA 1848/A/18 188 ITA 1849/A/18 189 ITA 1864/A/18 2 195 ITA 111/A/19 196 ITA 116/A/19 197 ITA 119/A/19 ITA 223/A/19 ITA 290/A/19 192 ITA 50/A/19 190 ITA 10/A/19 191 ITA 20/A/19 193 ITA 52/A/19 194 ITA 93/A/19 173 CO 98/A/19 176 CO 46/A/19 181 CO 83/A/19 (Vice President) Pramod Kumar Sd/- 198 199 SN 1 Sd/- . Justice P P Bhatt (President) S.N.Divetia/Mehul Talera (Shri/Kum/Smt) Name of AR- Aseem L Thakkar Gulab M Thakor Gulab M Thakor Gulab M Thakor Gulab M Thakor Tushar Hemani Tushar Hemani Sulabh Padshal Mehul k. Patel Mehul k. Patel 7 Mehul k Patel Arti N Shah Arti N Shah Arti N Shah Arti N Shah AABTT0188M AABTT0188M AAACN3724D AAATN3637Q AABCM2885R AAACN3724D AAEHK1973K AHZPK0889K AAATR2280B AATPD0944K AAATA5869R AABTA2713R AAATA4648Q AACFM7364F AANCS6027R AAECK5973B AAECK5973B AACCP0464A AABTS2214H AAATP2338T AABCT6416B AABCA3165E AAYPP0258P AAGCP1577L AACFE7370B AQXPS9304E AQXPS9304E ACGFS8536B PAN 6 Smt. Denisha Rajendra Keshwani, Ahmedabad R. F. Gandhi Arogya Kelwani Trust, Vadodara Ankleshwar Industrial Development Society, M/s. Emerald Organisers P. Ltd., Ahmedabad Arman Financial Services, Ltd. Aahmedabad M/s. Shree Dharma Associates, Ahmedabad Kedarnath Agri Tradelink P. Ltd, Palanpur Kedarnath Agri Tradelink P. Ltd, Palanpur M/s. Nabros Tranport P. Ltd., Ahmedabad M/s. Nabros Tranport P. Ltd., Ahmedabad M/s. Patidas Export Pvt. Ltd., Ahmedabad Prasad Multi Service P. Ltd., Ahmedabad Shri Shital Priyashran Shah, Ahmedabad Shri Shital Priyashran Shah, Ahmedabad M/s. Mulchandbhai & Sons, Ahmedabad Rajendra J. Keshwani, HUF, Ahmedabad Adharshila Education Charitable Trust, National Innovation Foundation India, Malay Jayendrabhai Dala, Ahmedabad Sintex Infra Projects Ltd., Ahmedabad Tripada Education Trust, Ahmedabad Tripada Education Trust, Ahmedabad Dharmesh Kalidas Patel, Ahmedabad Name of Respondent Paramount Charity Trust, Vadodara Techno Industries Ltd. Ahmedabad Aslali Kelvani Mandal, Ahmedabad Mahavir Casting Ltd., Ahmedabad Shreeji Education Trust, Baroda IN THE INCOME TAX APPELLATE TRIBUNAL, AHMEDABAD BENCHES, AHMEDABAD 5 tax effect <50 lacs Gandhunagar Ahmedabad Page 8 of 22 Bharuch Annexure-1 JT. CIT. (OSD) Cir-3 (1) (1) , Ahmedabad JT. CIT. (OSD) Cir-4 (1) (1), Ahmedabad I.T.O.(Exemption) Ward-2, Ahmedabad I.T.O.(Exemption) Ward-2, Ahmedabad I.T.O.(Exemption) Ward-1, Ahmedabad DY. CIT (Exemption) Cir-1, Ahmedabad DY. CIT (Exemption) Cir-1, Ahmedabad DY. CIT (Exemption) Cir-2, Ahmedabad DCIT (Exemption) Cir-2, Ahmedabad DCIT (Exemption) Cir-2, Ahmedabad JT. CIT. (Exemption) (OSD) Cir-2 , I.T.O. Ward-1 (1) (1), Ahmedabad I.T.O. Ward-3 (1) (2), Ahmedabad I.T.O. Ward-2 (1) (1), Ahmedabad I.T.O. Ward-4 (1) (3), Ahmedabad I.T.O. Ward-4 (1) (3), Ahmedabad DCIT Cent.Cir -1(1), Ahmedabad DCIT Cent.Cir -1(1), Ahmedabad DCIT Cen.cir-1 (1), Ahmedabad DCIT Cir- 3 (1) (1), Ahmedabad DCIT Cir- 3 (1) (1), Ahmedabad Name of Appellant ACIT Cir-4 (1) (2), Ahmedabad ACIT Cir-2 (1) (2), Ahmedabad DY. Cir. 1 (1) (1), Ahmedabad DCIT Cir- 3 (2) , Ahmedabad DCIT Cir-4 (2), Ahmedabad DCIT B.K.Circle,Palanpur DCIT B.K.Circle,Palanpur 4 Ahmedabad Asstt. Year 2014-15 2010-11 2010-11 2010-11 2010-11 2015-16 2015-16 2015-16 2015-16 2013-14 2013-14 2011-12 2012-13 2015-16 2009-10 2014-15 2014-15 2014-15 2014-15 2014-15 2014-15 2013-14 2013-14 2014-15 2014-15 2011-12 2011-12 2013-14 3 ITA/IT(SS)A No. 2 ITA 291/A/19 201 ITA 309/A/19 202 ITA 310/A/19 203 ITA 322/A/19 204 ITA 324/A/19 205 ITA 330/A/19 206 ITA 335/A/19 208 ITA 341/A/19 209 ITA 363/A/19 211 ITA 365/A/19 212 ITA 366/A/19 ITA 368/A/19 214 ITA 371/A/19 221 ITA 288/A/18 222 ITA 353/A/18 223 ITA 372/A/18 224 ITA 389/A/18 225 ITA 408/A/18 ITA 442/A/18 207 CO 153/A/19 210 CO 364/A/19 215 ITA 13/A/18 216 ITA 15/A/18 ITA 16/A/18 218 ITA 19/A/18 219 ITA 24/A/18 220 ITA 55/A/18 226 CO 19/A/19 (Vice President) Pramod Kumar Sd/- 200 213 217 227 SN 1 Sd/- . Justice P P Bhatt (President) S.N.Divetia/Mehul Talera S.N.Divetia/Mehul Talera S.N.Divetia/Mehul Talera (Shri/Kum/Smt) Name of AR- Sulabh Padshah Gulab M Thakor Bhavin Marfatia Bhavin Marfatia Sulabh Padshah Sulabh Padshah Prakash D Shah Prakash D Shah 7 Mehul K Patel Mehul K Patel S N Soparkar M K Patel AADCM0007F AADCM0007F AADCD1874F AAACG7984Q AAHCA2213K AAKCA2461N AAATT6958L AAATT6958L ACGPB2964E AAMCS0037L AABCD0481C AAACG7248P AABFN2975L AVUPS3273N AAAFU7653F AADFB6613P AHZPP5306L ACYPV7581R AFUPP6021P AACTS7957G AAGCP1577L AAIFB5811A AAATG1361J AAHFK9190J AAATG1361J AAACI4416P AAACI4416P AAPFS6879J AIJPS0589D PAN 6 M/s. Gujarat Apollo Industries Ltd., Ahmedabad The Navnirman Co. Op. Bank, Ltd., Ahmedabad M/s. Dharmshil Industries P. Ltd., Ahmedabad Shri Pranav Praful Chandra Vora, Ahmedabad Shri Vipinbhai Somabhai Pujara, Ahmedabad Gujarat Environment Service Society, Anand Shri Bipinbhai Naranbhai Patel, Ahmedabad Gujarat Environment Service Society Trust, M/s. GSP Corp Science P. Ltd., Ahmedabad Shri Manish Ravichand Shah, Ahmedabad M/s. Patidar Export Pvt. Ltd., Ahmedabad M/s. Bhavi Tour & Travels, Ahmedabad Shree Kalikamata Temple Public Trust M/s. Marg Biotech P. Ltd., Ahmedabad M/s. Marg Biotech P. Ltd., Ahmedabad M/s. Setu Infrabuild Pvt. Ltd., Godhra Shri Bhavanbhai R. Bharwad, Baroda Name of Respondent The Rajkumar College Trust, Rajkot The Rajkumar College Trust, Rajkot M/s. K. R. Medical Clinic Pharmacy A. B. Infraspace Pvt. Ltd., Visnagar Arya Grand Hotel & Resort P. Ltd. M/s. Narayan Housing, Vadodara Abellon Energy Ltd., Ahmedabad IN THE INCOME TAX APPELLATE TRIBUNAL, Inox India Pvt. Ltd., Vadodara Inox India Pvt. Ltd., Vadodara M/s. B.T. Corporation, Kalol AHMEDABAD BENCHES, AHMEDABAD Uma Industries, Mehsana 5 Pankaj Rasiklal Sanghavi tax effect <50 lacs Page 9 of 22 Annexure-1 Anand DY CIT (Exemption) Cir-2, Ahmedabad DY CIT (Exemption) Cir-2, Ahmedabad DCIT (Exemption) Cir-2, Ahmedabad DCIT (Exemption) Cir-2, Ahmedabad DCIT (Exemption) Cir-2, Ahmedabad JCIT (OSD) Cir-1 (1) (2), Ahmedabad DCIT Gandhinagar Cir, Gandhinagar DY CIT Cent. Cir-2 (1) , Ahmedabad DCIT Cent. Cir-1 (1) , Ahmedabad I.T.O. Ward-3 (2) (7), Ahmedabad I.T.O. Ward-3 (1) (2), Ahmedabad I.T.O. Ward-5 (2) (2), Ahmedabad DY CIT Cir-2 (1) (1), Ahmedabad JT. CIT. (OSD) Central Cir-2 (1) , DCIT Cir-2 (1) (2) , Ahmedabad DCIT Cir-2 (1) (2) , Ahmedabad Name of Appellant DCIT Cir-2 (1) (1), Ahmedabad DCIT Central Cir-1 , Vadodara ACIT Cir-5 (2), Ahmedabad ACIT Cir-5 (2), Ahmedabad ACIT Cir-3 (3), Ahmedabad ACIT Cir-5 (2), Ahmedabad DCIT Cir-1 (1) (2) , Baroda DCIT Cir-1 (1) (2) , Baroda DCIT B.K.Circle ,Palanpur DCIT Cent. Cir-3 , Baroda I.T.O. Ward-4 , Mehsana DCIT Cir- 3 (1) , Baroda 4 ACIT Patan Cir, Patan Ahmedabad Asstt. Year 2012-13 2014-15 2014-15 2014-15 2012-13 2013-14 2014-15 2013-14 2009-10 2014-15 2014-15 2014-15 2009-10 2013-14 2009-10 2015-16 2014-15 2012-13 2013-14 2007-08 2008-09 2003-04 2013-14 2015-16 2014-15 2015-16 2015-16 2013-14 2012-13 3 ITA/IT(SS)A No. 2 228 ITA 455/A/18 229 ITA 465/A/18 230 ITA 474/A/18 232 ITA 475/A/18 233 ITA 484/A/18 ITA 491/A/18 ITA 502/A/18 236 ITA 927/A/18 237 ITA 930/A/18 ITA 947/A/18 239 ITA 949/A/18 240 ITA 602/A/19 ITA 603/A/19 242 ITA 620/A/19 243 ITA 651/A/19 244 ITA 673/A/19 245 ITA 702/A/19 246 ITA 722/A/19 247 ITA 736/A/19 248 ITA 737/A/19 249 ITA 742/A/19 250 ITA 754/A/19 251 ITA 756/A/19 252 ITA 776/A/19 253 ITA 777/A/19 254 ITA 786/A/19 255 ITA 787/A/19 256 ITA 790/A/19 231 CO 16/A/19 (Vice President) Pramod Kumar Sd/- 234 235 238 241 SN 1 Sd/- . Justice P P Bhatt (President) S.N.Divetia/Mehul Talera (Shri/Kum/Smt) Name of AR- Aseem L Thakkar Gulab M Thakor Mukund Bakshi Mukund Bakshi Mukund Bakshi Mukund Bakshi Prakash D Shah Tushar Hemani Praksh D Shah 7 Mehul K Patel AAWPP1180G AAATM2197G AEMPK9056N AABCM8847K M/s. Rajratna Metal Industries Ltd., Ahmedabad AAACR9980M M/s. Rajratna Metal Industries Ltd., Ahmedabad AAACR9980M AABCH7899G ADHPB2885L AABCU3751A ALWPS0094F AADFB6613P AADFS1631A AAYFA3557E AEOPP1395K AEOPP1395K AABFU6678B AABFU6678B ATBPP7120Q AADCS0472N ACNPP1706F ABEPB8492L ABEPB8492L AASFA6922B AADCG8268J AAJCA4095R ABIPS9346N PAN 6 Shri Pravinbhai Jayantibhai Kapasi, Ahmedabad Suzlon Energy Ltd. (formerly known as M/s. SE Blades Ltd. And SE Electrical Ltd.), Ahmedabad Shri Jayantibhai Thakersibhai Patel, Vadodara Shri Jayantibhai Thakersibhai Patel, Vadodara Shri Amrutbhai Ichchabhai Patel, Ahmedabad Vasantbhai Ranchhodbhai Patel, Ahmedabad Rajendra Harjivandas Prajapati, Ahmedabad Ghanshyambhai Dayaram Bachani, Mehsana Shri Jamnadas Thakersibhai Patel, Vadodara Shri Jamnadas Thakersibhai Patel, Vadodara M/s. Mahavir Rolling Mills Ltd., Ahmedabad Mahipatram Rupram Ashram, Ahmedabad M/s. Gujarat Infraproject P. Ltd., Visnagar M/s. Samir Synthetics Mills, Ahmedabad M/s. Bhavi Tour & Travels, Ahmedabad Shri Gyaneshkamal Ramnandan Singh, M/s. Ultra Tech Transmission, Baroda M/s. Ultra Tech Transmission, Baroda M/s. Ultra Tech Transmission, Baroda Name of Respondent Jayanti Gyaneshsingh, Ahmedabad M/s. Ajay Protech P. Ltd., Unjha IN THE INCOME TAX APPELLATE TRIBUNAL, M/s. Ajay Tacon (JV), Mehsana M/s. Avadh Infra, Ahmedabad AHMEDABAD BENCHES, AHMEDABAD 5 M/s. Hydrosult Inc. tax effect <50 lacs Ahmedabad Page 10 of 22 Annexure-1 I.T.O.(Exemption) Ward-1, Ahmedabad I.T.O. Ward-5 (2) (2), Ahmedabad ACIT (International Taxation) -2, ITO,Ward - 4 (2) (5), Ahmedabad DCIT Cir-3 (1) (1) , Ahmedabad Name of Appellant DCIT-Cir-2 (1) (2), Ahmedabad DCIT-Cir-3 (1) (2), Ahmedabad DCIT-Cir-3 (1) (2), Ahmedabad DCIT-Cir-4 (1) (1), Ahmedabad DCIT-Cir-4 (2), Ahmedabad DCIT-Cir-4 (2), Ahmedabad ACIT Cir-3 (3), Ahmedabad ACIT Cir-3 (3), Ahmedabad ACIT Cir-2 (2), Ahmedabad DCIT-Cent.Cir-2, Vadodara DCIT-Cent.Cir-2, Vadodara DCIT-Cent.Cir-2, Vadodara DCIT-Cent.Cir-2, Vadodara DCIT-Cent. Cir-3, Baroda DCIT-Cent. Cir-3, Baroda DCIT-Cent. Cir-3, Baroda I.T.O. Ward-1, Mehsana ACIT, Patan Cir- Patan ACIT, Patan Cir- Patan 4 I.T.O. Ward-1, Anand ACIT - Cir- Patan Ahmedabad Asstt. Year 2013-14 2016-17 2015-16 2013-14 2011-12 2014-15 2015-16 2015-16 2013-14 2013-14 2013-14 2012-13 2013-14 2013-14 2014-15 2014-15 2015-16 2011-12 2013-14 2014-15 2012-13 2015-16 2015-16 2014-15 2014-15 2015-16 3 ITA/IT(SS)A No. 2 257 ITA 791/A/19 258 ITA 798/A/19 259 ITA 800/A/19 260 ITA 816/A/19 261 ITA 822/A/19 ITA 823/A/19 263 ITA 845/A/19 264 ITA 846/A/19 265 ITA 375/A/19 266 ITA 388/A/19 267 ITA 389/A/19 268 ITA 390/A/19 269 ITA 391/A/19 270 ITA 397/A/19 271 ITA 398/A/19 272 ITA 399/A/19 273 ITA 429/A/19 ITA 431/A/19 ITA 468/A/19 ITA 469/A/19 277 ITA 506/A/19 278 ITA 515/A/19 279 ITA 516/A/19 280 ITA 526/A/19 281 ITA 543/A/19 282 ITA 544/A/19 (Vice President) Pramod Kumar Sd/- 262 274 275 276 SN 1 Sd/- . Justice P P Bhatt (President) S.N.Divetia/Mehul Talera S.N.Divetia/Mehul Talera S.N.Divetia/Mehul Talera S.N.Divetia/Mehul Talera (Shri/Kum/Smt) Name of AR- Gulab M Thakor Sulabh Padshah Gulab M Thakor Tushar Hemani Tushar Hemani Aseem Thakar 7 Sanjay R Shah Mehul K Patel Mehul K Patel Mehul K Patel Sanjay R Shah Mehul Talera S N Soparkar Arti N Shah AAACN3724D AAAAT2496G AAGFH8119R AAECS6731M AAATB2378Q AFQPS2995M AAATA3858Q AASFM1204A AABCH4932Q AABCH4932Q AAATA3919Q AADPZ4557A AAFFR7302H AAFCP7913H AAACG7013L AABTP1113G AAACV6577E AADCS3743A AADCS2724B AAFFR7301E AAACE4642F AKEPP9416F AAECA7865L AAECS6919B AAECS6919B ANIPT0537C AAACI4684B AAACJ5006C AAFFN6226J AARFA3615J PAN 6 Animal Breeding Research Organization (India) The Vijayapur Market Yard Co. Op. Society Ltd., Hemato Oncology Clinic Pvt Ltd, Ahmedabad Hemato Oncology Clinic Pvt Ltd, Ahmedabad Ahmedabad Diamond Association Medical Shri Gabhaji Somaji Thakor, Gandhinagar Sarabhai Holdings. Pvt Ltd, Ahmedabad Anil Mines & Minerals Ltd, Ahmedabad Sarabhai Holdings. Pvt ltd, Ahmedabad Jaymin Jayprakash Zaveri, Ahmedabad Bhartiya Sanskruti Samvardhak Trust M/s. Heaven Associates, Gandhinagar Smt Jigisha Keval Mehta ,Ahmedabad Vinny Overseas Pvt Ltd, Ahmedabad Name of Respondent Platinum Foundation , Ahmedabad Gopal iron & Steel Co (Guj) Limited M/s. Netra Residency, Ahmedabad Atishay Infrastucture, Ahmedabad Jayesh Steel Pvt. Ltd., Ahmedabad Shital Ispat Pvt Ltd, Ahmedabad IN THE INCOME TAX APPELLATE TRIBUNAL, Posco Poggenamp Elec.Pvt.Ltd EMTICI Engineering Limited Infinium Motors Pvt.Limited Swiss Pac Pvt Ltd, Vadodara Maruti Reality, Ahmedabad AHMEDABAD BENCHES, AHMEDABAD Nabros Transport Pvt.Ltd 5 Raj Enterprise, Mehsana Raj Enterprise, Mehsana Gyscoal alloys Limited Irfankhan M Pathan Trust,Ahmedabad tax effect <50 lacs Page 11 of 22 Porbandar Mehsana Annexure-1 Ananad DCIT (Exemptions) Circle-1, Ahmedabad ITO. (Exemptions) Ward-2 Ahmedabad DY.CIT.Central Circle-2(1) Ahmedabad DCIT Central Circle-2(1) Ahmedabad DY. CIT. Circle-4(1)(1), Ahmedabad DY.CIT. Circle-4(1)(1), Ahmedabad DY.CIT. Circle-4(1)(1), Ahmedabad I.T.O. Ward - 3 (3) (3), Ahmedabad I.T.O. Ward-4, (2) (2), Ahmedabad DY CIT. Central Circle,Ahmedabad DCIT-Cent. Cir-2 (3), Ahmedabad ACIT Circle-2(1)(1) Ahmedabad ACIT Circle-2(1)(1) Ahmedabad ACIT Circle-2(1)(1) Ahmedabad ITO. Ward-2(1)(3), Ahmedabad ITO. Ward-2(1)(3), Ahmedabad ITO. Ward-1(1)(2), Ahmedabad ITO. Ward-4(1)(4), Ahmedabad Name of Appellant DY.CIT Circle-3(1) Ahmedabad ITO Ward-3(1)(4) Ahmedabad DY.CIT. (Exemptions) Circle-2 DY.CIT. (Exemptions) Circle-2 ACIT. Circle-3(3) Ahmedabad ACIT Circle-2(2) Ahmedabad DCIT. Circle-2(1)(1), Baroda DY.CIT Anand Circle, Anand I.T.O. Ward-2, Gandhinagar I.T.O. Ward-2, Gandhinagar DCIT.Circle-3(1) Vadodara ACIT, Patan Cir- Patan 4 Ahmedabad Ahmedabad Asstt. Year 2015-16 2014-15 2012-13 2015-16 2014-15 2007-08 2013-14 2013-14 2013-14 2011-12 2014-15 2010-11 2010-11 2014-15 2014-15 2013-14 2014-15 2014-15 2013-14 2013-14 2013-14 2013-14 2014-15 2014-15 2014-15 2014-15 2013-14 2014-15 2014-15 2014-15 3 ITA/IT(SS)A No. 289 ITA 2404/A/17 290 ITA 2486/A/17 291 ITA 2487/A/17 292 ITA 2747/A/17 293 ITA 2771/A/17 294 ITA 2772/A/17 295 ITA 2824/A/17 296 ITA 2828/A/17 297 ITA 2829/A/17 298 ITA 2830/A/17 299 ITA 2854/A/17 300 ITA 2858/A/17 301 ITA 2883/A/17 302 ITA 2892/A/17 303 ITA 2902/A/17 304 ITA 2918/A/17 305 ITA 2919/A/17 306 ITA 2921/A/17 307 ITA 2924/A/17 308 ITA 2925/A/17 309 ITA 2926/A/17 310 ITA 2927/A/17 311 ITA 2943/A/17 312 ITA 2859/A/17 2 283 ITA 545/A/19 284 ITA 567/A/19 285 ITA 570/A/19 286 ITA 571/A/19 287 ITA 572/A/19 288 ITA 573/A/19 (Vice President) Pramod Kumar Sd/- SN 1 Sd/- . Justice P P Bhatt (President) S.N.Divetia/Mehul Talera S.N.Divetia/Mehul Talera S.N.Divetia/Mehul Talera (Shri/Kum/Smt) Name of AR- Sulabh Padshah Sulabh Padshah Sulabh Padshah Aseem Thakkar Tushar Hemani Sanjay R Shah Dhiren A Shah Dhiren A Shah Dhiren A Shah Dhiren A Shah 7 S N Sopakar S N Sopakar S N Sopakar S N Sopakar D K Paniar AFTPP5538TG AFTPP5538TG AAATN2865Q AETPG1002M AAATA3919Q AAHCA1525G AAHCA1525G AAHCA1525G AAHCA1525G AHPPG1903Q AAACK4101B ACDFS6223N ACDFS6223N AABFG8027G AABFG8027G APDPP4108E AACCV5570B AAZPH7705C AACFN0406B AACFN0406B ACGPT6684B AACCB5240Q AAACV7384F AHFPG0800L ABBFS3315E ABBFS3315E ACPPP2695F AGJPB2106P AAACJ5184F AAACJ5184F AACFV2572J AACFV2572J PAN 6 Vallabhbhai Dhanjibhai & Company, Bhavnagar Pravinchandra Ranchhodbhai Patel, Vadodara Alkaben Pravinchandra Kotak, Ahmedabad Abellon Clean Energy Limited, Ahmedabad Abellon Clean Energy Limited, Ahmedabad Abellon Clean Energy Limited, Ahmedabad Abellon Clean Energy Limited, Ahmedabad DY.CIT. (Exemptions) Circle-2 Ahmedabad Yogesh Ghanshyambhai Patel,Ahmedabad Pradip Sudhkarbhai Birewar, Ahmedabad Baghbaan marketing Pvt Ltd,Ahmedabad Kiritsinh Chandrasinh Gohil, Ahmedabad Sthapatya Shilp Developers, Ahmedabad Sthapatya Shilp Developers, Ahmedabad Victory Organisers Pvt. Ltd, Ahmedabad Navsari Cancer Care Foundation Public Primore Solutions Pvt. Ltd,Ahmedabad KLB Commodities Pvt.Ltd,Ahmedabad DCIT.Central.Circle-1(1), Ahmedabad Name of Respondent Dhulabhai S Prajapati, ahmedabad Pravinkant M Gandhi, Ahmedabad Dhwani Jateen Gupta,Ahmedabad DCIT Central.Circle-1, Bhavnagar DY.CIT. Circle-2(1), Ahmedabad Sai Infrastructure, Ahmedabad IN THE INCOME TAX APPELLATE TRIBUNAL, Narayan Land Estate, Bharuch Narayan Land Estate, Bharuch Laxmidevi Asumal Harpalani AHMEDABAD BENCHES, AHMEDABAD John Energy Ltd, Mehsana John Energy Ltd, Mehsana Ganesh Builder, Vadodara Ganesh Builder, Vadodara Charitable Trust ,Navsari 5 tax effect <50 lacs Page 12 of 22 Annexure-1 Vallabhbhai Dhanjibhai & Company, Bhavnagar Animal Breeding Research Organization DCIT (Exemption) Circle-2 Ahmedabad Jt.CIT (OSD) Central.Circle-1, Vadodara Jt.CIT (OSD) Central.Circle-1, Vadodara DCIT.Central.Circle-1(2), Ahmedabad DCIT.Central.Circle-1(4), Ahmedabad DCIT.Central.Circle-2(4), Ahmedabad DCIT.Central.Circle-2(1), Ahmedabad DCIT.Central.Circle-2(1), Ahmedabad DCIT.Central.Circle-2(1), Ahmedabad DCIT.Central.Circle-2(1), Ahmedabad DCIT.Central.Circle-1(2), Ahmedabad DCIT.Central.Circle-1(2), Ahmedabad DCIT.Central.Circle-1(4), Ahmedabad DCIT.Central.Circle-1(4), Ahmedabad DCIT.Central.Circle-1(1), Ahmedabad ACIT.Central.Circle-2(2), Ahmedabad ACIT.Central.Circle-2(2), Ahmedabad ACIT.Central.Circle-2(4), Ahmedabad ACIT.Central.Circle-2(4), Ahmedabad ACIT.Central.Circle-2(4), Ahmedabad The Dy. CIT. Circle-3(2) Ahmedabad Dhulabhai S Prajapati, ahmedabad DCIT Central.Circle-1, Bhavnagar ACIT.Circle-2(1)(2), Ahmedabad DY.CIT. Circle-2(1), Ahmedabad DCIT.Central.Circle-2, Vadodara DCIT.Central.Circle-2, Vadodara DCIT.Central.Circle-2, Vadodara ITO. Ward-3(1)(4), Ahmedabad Name of Appellant Sai Infrastructure, Ahmedabad 4 (India) Ananad Asstt. Year 2014-15 2012-13 2012-13 2014-15 2009-10 2011-12 2013-14 2013-14 2014-15 2011-12 2010-11 2010-11 2012-13 2010-11 2011-12 2012-13 2015-16 2010-11 2012-13 2009-10 2010-11 2013-14 2013-14 2013-14 2014-15 2014-15 2014-15 2014-15 2009-10 2009-10 2014-15 2014-15 3 ITA/IT(SS)A No. 325 IT(SS) 163/A/19 326 IT(SS) 165/A/19 327 IT(SS) 166/A/19 328 IT(SS) 167/A/19 329 IT(SS) 169/A/19 330 IT(SS) 170/A/19 331 IT(SS) 171/A/19 332 IT(SS) 175/A/19 333 IT(SS) 183/A/19 334 IT(SS) 186/A/19 335 IT(SS) 192/A/19 336 IT(SS) 194/A/19 314 ITA 2958/A/17 316 ITA 2857/A/17 317 IT(SS) 01/A/19 318 IT(SS) 20/A/19 319 IT(SS) 22/A/19 320 IT(SS) 29/A/19 321 IT(SS) 30/A/19 322 IT(SS) 44/A/19 323 IT(SS) 55/A/19 324 IT(SS) 70/A/19 2 337 ITA 955/A/18 338 ITA 964/A/18 339 ITA 962/A/18 340 ITA 789/A/18 341 ITA 756/A/18 343 ITA 826/A/18 344 CO 115/A/19 313 CO 23/A/19 342 CO 80/A/19 315 CO33/A/19 (Vice President) Pramod Kumar Sd/- SN 1 Sd/- . Justice P P Bhatt (President) S.N.Divetia/Mehul Talera (Shri/Kum/Smt) Name of AR- The Sant Taluka Primary School Teachers Co-Operative Credit Society Ltd, Mahisagar Bhavin Marfatia Gulab M Thakor Gulab M Thakor Gulab M Thakor Mehula k patel Hardik V Vora 7 Mehul K Patel Mehul K Patel Dhien A Shah Dhien A Shah S K Sadhwani S N Sopakar P F Jain AADHH4365N AAAHD5068H AADCR5125M AADCR5125M AAACF2403M AABCC8895M AKSPD8662M AAMPP0798G AADHG5551R AAATG3563A AADAT5113F ACKPS9265M ACPPP6560M AABCG2322D AAKPV9719K AAMPP2378L AABCT7731P AABCT7731P AAATS9137N ABDPC2570K BHKPP0178E AARFA5865G AABTS2076F AABTS2076F ACBFS3289A AADHP3153J ADAPS6966L ACZPS4276R AABCJ8599F AABCJ8599F AAJFR9612A ABBPP0940J AAICS9126J Gujarat State Plastic Manufacturer's Association, Ahmedabad PAN 6 Shri Swaminarayan Sarvopari Siddhant Digvijay Dineshbhai Dharmashibhai Patel, Bhavnagar Shobhaben Kirankumar Vasani, Ahmedabad Frontline Corporation Limited,Ahmedabad The Sant Taluka Primary School Teachers Co-Operative Credit Society Ltd, Mahisagar Patel Rasikbhai Virjibhai HUF,Ahmedabad The Sahyog Co-Op. Credit Soc.Ltd, Dahod Haresh Dahyalal Modi HUF, Ahmedabad Anand Vipinchandra Shah, Ahmedabad Shri Rang Infrastructure, Gandhinagar Ambe Tradecorp pvt Ltd, Ahmedabad Rachana Global Excavation Ltd, Patan Rachana Global Excavation Ltd, Patan Kanubhai Joitaram Patel, Ahmedabad Bipin Babubhai Panchal, Ahmedabad Dahyabhai N Patel HUF, Ahmedabad Name of Respondent Dy. CIT. Circle-1(1)(1), Ahmedabad Jayrambhai Prabhatbhai Desai, Kadi Kunal kiranbhai Sheth, Ahmedabad Sanjay Joitaram Patel, Ahmedabad DCIT.Circle-1(1)(1), Ahmedabad DCIT Panchmahal Circle. Godhra Rajwadi Transport, Ahmedabad Parag Rameshbhai Gathani HUF City Tiles Limited, Sabarkantha IN THE INCOME TAX APPELLATE TRIBUNAL, Swastik Developers, Vadodara Sunita S Chokshi, Ahmedabad Give Foundation, Ahmedabad Induben C Shah, Ahmedabad Satish M Patel, Ahmedabad Arya Developers, Vadodara AHMEDABAD BENCHES, AHMEDABAD 5 trust, Ahmedabad B.M.J. Cables Ltd tax effect <50 lacs Page 13 of 22 Annexure-1 ACIT (Exemption) Circle-1, Ahmedabad ACIT (Exemption) Circle-1, Ahmedabad ITO. (Exemptions) Ward-1 Ahmedabad DCIT Gandhinagar Circle, Gandhinagar Ambe Tradecorp pvt Ltd, Ahmedabad ACIT.Sabarkantha Circle, Himatnagar DCIT.Central.Circle-1(1), Ahmedabad Dy. CIT. Circle-1(1)(1), Ahmedabad DCIT.Circle-1(1)(1), Ahmedabad DCIT Panchmahal Circle. Godhra ITO Word-3(3)(10), Ahmedabad DCIT.Circle-2(1)(1), Ahmedabad Dy. CIT. Circle-1(1), Ahmedabad DCIT. Central.Circle-1,Vadodara DCIT.Central.Circle-3, Vadodara ITO Word-5(2)(2), Ahmedabad ITO Word-3(3)(4), Ahmedabad ITO Word-3(3)(9), Ahmedabad ITO Word-7(2)(5), Ahmedabad ITO Word-2(2)(5), Ahmedabad ITO Word-1(2)(1), Ahmedabad ITO Word-3(3)(2), Ahmedabad Name of Appellant ACIT.Circle-3(3), Ahmedabad DCIT.Circle-4(2), Ahmedabad DCIT.Circle-4(2), Ahmedabad ACIT Circle-5(2), Ahmedabad ITO Word-1(1), Bhavnagar ACIT Patan Circle Patan ACIT Patan Circle Patan 4 ITO Word-1, Dahod ITO Word-5, Kadi B.M.J. Cables Ltd Asstt. Year 2009-10 2009-10 2013-14 2013-14 2015-16 2015-16 2010-11 2013-14 2015-16 2014-15 2014-15 2008-09 2014-15 2015-16 2013-14 2012-13 2014-15 2015-16 2009-10 2015-16 2016-17 2009-10 2010-11 2011-12 2012-13 2010-11 2014-15 2012-13 2012-13 2012-13 2011-12 2013-14 2012-13 3 ITA/IT(SS)A No. 349 ITA 1276/A/18 353 ITA 1248/A/18 354 ITA 1287/A/18 355 ITA 1312/A/18 356 ITA 1337/A/18 357 ITA 1336/A/18 358 ITA 1344/A/18 359 ITA 1376/A/18 360 ITA 1492/A/18 361 ITA 1498/A/18 2 345 ITA 914/A/18 347 ITA 915/A/18 351 ITA 926/A/18 352 ITA 966/A/18 362 ITA 847/A/19 363 ITA 849/A/19 364 ITA 850/A/19 365 ITA 853/A/19 366 ITA 897/A/19 367 ITA 898/A/19 368 ITA 906/A/19 369 ITA 916/A/19 370 ITA 922/A/19 371 ITA 948/A/19 372 ITA 949/A/19 373 ITO 954/A/19 374 ITA 955/A/19 375 ITA 958/A/19 376 ITA 972/A/19 377 ITA 985/A/19 346 CO 71/A/19 348 CO 77/A/19 350 CO 86/A/19 (Vice President) Pramod Kumar Sd/- SN 1 Sd/- . Justice P P Bhatt (President) S.N.Divetia/Mehul Talera S.N.Divetia/Mehul Talera S.N.Divetia/Mehul Talera S.N.Divetia/Mehul Talera (Shri/Kum/Smt) Name of AR- Gulab M Thakor Tushar Hemani Tushar Hemani Tushar Hemani Tushar Hemani Tushar Hemani 7 Manish J Shah S N Soparkar S N Soparkar S N Soparkar Viajy Govani Viajy Govani M K Patel M K Patel M J Shah AHOPP7008AJ ABWFS5241G AABCM0385L AAACO9130B AAACN8151E AAACT5636N AAFPL0695M AAACD4123C AAACB8589Q AAATR6591B ACXMP5273C ACXMP5273C BQBPP2109R AAKPV3987B AAHFS6648B AACCD5578R AAGFD1722L AFDPP9615A ALOPP0931E AAFCS3464A ACPPP8812Q ABXPP2730L ABXPP2730L ABTFS6275P AAHCA6846J AAJFV3857F AAJFV3857F AAICS4514L PAN 6 Roshanal Mittersen Jain Balaji Chritable Trust Tribhovanbhai Maganbhai Patel, Ahmedabad Navratna Organisers & Developers Pvt Ltd, M/s. Azure Knowledge Corporatio Pvt. Ltd. Poggen Nagarsheth Powertronics Pvt Ltd, Anangbhai Ajaybhai Lalbhai, Ahmedabad Turakhia Overseas Pvt Ltd, Ahmedabad M/s. Sheth Ship Breaking Corporation Name of Respondent Dhanlaxmi Infrastructure Pvt. Ltd. Shri Dilipbhai Govindbhai Purohit M/s. Saffron Sanitoryware Ltd. IN THE INCOME TAX APPELLATE TRIBUNAL, M/s. Banpal Oil Chem Pvt. Ltd. Venus Infrabuild, Ahmedabad Venus Infrabuild, Ahmedabad Dhruv Construction Company Shri Milan Harishbhai Mehta Shri Milan Harishbhai Mehta Shreem Money, Ahmedabad I.T.O., Wd-9(4), Ahmedabad ACIT, Circle-7, Ahmedabad The ACIT.Central.Circle-2(1), Ahmedabad Amish P Vyas, Ahmedabad AHMEDABAD BENCHES, AHMEDABAD M/s. Denis Chem Lab Ltd. Smt. Jignashaben H. Patel 5 Shri Dilip Chapsi Palani M/s. Anil Infraplus Ltd. Shri Harish K. Patel Shanti Corporation M/s. MOH Ltd. tax effect <50 lacs Ahmedabad Ahmedabad Page 14 of 22 Annexure-1 Dy.CIT. Central Circle-1(1) , Ahmedabad Dy.CIT. Central Circle-1(1) , Ahmedabad DCIT. Central Circle-1(1) , Ahmedabad JCIT.Circle-1(1)(1)(OSD), Ahmedabad DCIT.Central Circle-1(4) , Ahmedabad ACIT, Palanpur, B.K. Circle, Palanpura The ITO Word-3(1)(1), Ahmedabad DCIT.Circle-4(1)(2) , Ahmedabad DCIT, Circle 1(1)(2), Ahmedabad DCIT, Mehsana Circle, Mehsana Name of Appellant DCIT, Cir. 1(1)(1), Ahmedabad ITO, Wd.3(3)(12), Ahmedabad DCIT, Circle-2(2), Ahmedabad ITO, Wd-2(1)(4), Ahmedabad ITO, Wd-1(1)(2), Ahmedabad ACIT, Cen. Cir-7, Ahmedabad ITO, S.K. Wd-1, Ahmedabad ACIT, Cir.2(4), Ahmedabad ACIT, Circle-2, Ahmedabad DCIT, Cir.2(2), Ahmedabad ITO, Wd-9(4), Ahmedabad ACIT, Circle 1, Bhavnagar ACIT, Cir.-7, Ahmedabad ITO, Wd-2, Ahmedabad ITO Word-3, Mehsana 4 Vishal Dilip Palani Harish K. Patel Asstt. Year 2012-13 2015-16 2013-14 2015-16 2003-04 2015-16 2012-13 2011-12 2016-17 2014-15 2010-11 2009-10 2009-10 2013-14 2010-11 2010-11 2012-13 2012-13 2010-11 2009-10 2010-11 2013-14 2002-03 2011-12 2012-13 2005-06 2005-06 2005-06 3 404 03/Ahd/2019 ( in No. 394 IT(SS) 58/Ahd/2016 395 IT(SS) 68/Ahd/2016 1837/Ahd/2013) 383 IT(SS) 354/A/19 388 1340/Ahd/2013 389 1410/Ahd/2014 390 2027/Ahd/2017 391 3583/Ahd/2015 392 1181/Ahd/2016 396 1590/Ahd/2017 397 1733/Ahd/2012 398 1937/Ahd/2013 399 2573/Ahd/2017 400 3396/Ahd/2014 401 1241/Ahd/2016 402 2332/Ahd/2016 403 1837/Ahd/2013 405 1838/Ahd/2013 378 ITA 1031/A/19 379 ITA 1078/A/19 380 ITA 1090/A/19 381 ITA 1097/A/19 382 ITA 1100/A/19 384 ITA 1128/A/19 385 ITA 1132/A/19 386 ITA 1134/A/19 2 387 757/Ahd2015 393 45/Ahd/2017 (Vice President) Pramod Kumar Sd/- SN 1 Sd/- . Justice P P Bhatt (President) S.N.Divetia/Mehul Talera (Shri/Kum/Smt) Name of AR- Aseem L Thakkar Aseem L Thakkar Gulanb M Thakor Urvashi Shodhan Bhavin Marfatia Bhavin Marfatia Bhavin Marfatia Bhavin Marfatia Gulab M Thakor Gulab M Thakor Gulab M Thakor Tushar Hemani Tushar Hemani 7 Mehul K Patel Hadik Maniar S N Soparkar S N Soparkar Sheth Motishaw Amitchand Sakarchand Palitana Charitable Trust, Bhavanagar Arti N Shah Arti N Shah M/s.Banaskantha Dist. Central Co-op. Bank Union India, Banaskatha M/s.Banaskantha Dist. Central Co-op. Bank Union India, Banaskatha ADHPT8707D AATPH0412N AAACM8004B AAAAT1877B AAAAT1877B ABKPA6918Q AAGFD1617A AAQPA3487P AFCPP7675M AABCA7902R AFDPP9615A AACFC0926H AACFC0926H AADCR2499C AACEA78651 AAATS9304D Biotech Vision Care Private Limited, Ahmedabad AABCB3639E AABCA9975C AADFA5739P AADFA5739P AADFA5739P AADFA5739P AADFA5739P AADFA5739P Bio-Tech Vision Care Private Limited, AhmedabadAABCB3639E AFOPS7332C AGTPS9437Q AFQPS4021L AFLPS8040Q AAGCA4102J PAN 6 M/s. Crystal Glaze (Now as M/s. Crytal Ceramic Ind. Ltd. M/s. Crystal Glaze (Now as M/s. Crytal Ceramic Ind. Ltd. M/s Aquafil Polymers Co. Pvt. Ltd., Ahmedabad M/s Red Earth Art Galleries Pvt. Ltd., Mumbai Shri Nishit Mahendrabhai Shah, Ahmedabad Adani Power Maharashtra Ltd., Ahmedabad Anil Mines and Minerals Ltd., Ahmedabad Advance Finstock Pvt. Ltd., Ahmedabad M/s. Amrapali & Company, Ahmedabad M/s. Amrapali & Company, Ahmedabad M/s. Amrapali & Company, Ahmedabad Harshad Jashwantlal Soni, Ahmedabad M/s Jalaram Finvest Ltd., Ahmedabad DCIT, Central Circle, 1(1), Ahmedabd DCIT, Central Circle, 1(1), Ahmedabd DCIT, Central Circle, 1(1), Ahmedabd Shri Prakash L. Hinduja, Ahmedabad Name of Respondent M/s.Dhuri Contruction, Ahmedabad Shri Rakesh S. Agarwal, Vadodara Shri Ashwin C. Patel, Ahmedabad Shri Rahul R. Agarwal, Vadodara Mt. Ruchika R. Agarwal, Mumbai IN THE INCOME TAX APPELLATE TRIBUNAL, Shri Dushyant K. Shah, Baroda ACIT, Circle-7, Ahmedabad AHMEDABAD BENCHES, AHMEDABAD 5 Shri Vipul Anandlal Shah tax effect <50 lacs Page 15 of 22 Annexure-1 M/s. Amrapali & Company, Ahmedabad M/s. Amrapali & Company, Ahmedabad M/s. Amrapali & Company, Ahmedabad JCIT(OSD), Circle-1(1)(1), Ahmedabad DCIT, Central Circle 1(1), Ahmedabad DCIT, Central Circle, 1(1), Ahmedabd DCIT, Central Circle, 1(1), Ahmedabd DCIT, Central Circle, 1(1), Ahmedabd DCIT, Circlle-1(1)(1), Ahmedabad ACIT, Circle-2(1)(2), Ahmedabad DCIT, Circle-1(1)(1), Ahmedabad DCIT, Circle-1(1)(1), Ahmedabad ITO, Ward-3(3)(12), Ahmedabad DCIT, Circle,1(1)(1), Ahmedabad DCIT, Central Circle-3, Vadodara DCIT, Central Circle-3, Vadodara DCIT, Central Circle-3, Vadodara DCIT, Central Circle-3, Vadodara ITO, Ward-4(2)(1), Ahmedabad ITO, Ward-1(1)(2), Ahmedabad Name of Appellant DCIT, Central Circle, Vadodara Smt. Jignashaben Harish Patel ACIT, Circle-3(3), Ahmedabad DCIT, S.K. Circle, Himatnagar DCIT, S.K. Circle, Himatnagar ITO, Ward-2(1), Ahmedabad ITO, (Exemption)Bhavnagar DCIT, B.K. Circle, Palanpur DCIT, B.K. Circle, Palanpur DCIT, Circle,1(2), Baroad 4 Asstt. Year 426 IT(SS)A 74/Ahd/2018 with 2011-2012 2005-06 2007-08 2008-09 2008-09 2011-12 2012-13 2015-16 2015-16 2008-09 2015-16 2014-15 2012-13 2013-14 2013-14 2012-14 2013-14 2014-15 2013-14 2009-10 2013-14 2011-12 428 IT(SS)A 75/Ahd/2018 with 2013-14 2013-14 430 IT(SS)A 76/Ahd/2018 with 2012-13 2012-13 2014-15 2014-15 2014-15 2013-14 3 406 04/Ahd/2019 ( in No. 418 IT(SS)A 92/Ahd/2018 409 ITA 1150/Ahd/2015 410 ITA 2176/Ahd/2017 411 ITA 2177/Ahd/2017 414 ITA 2793/Ahd/2011 419 ITA 1332/Ahd/2017 420 ITA 1288/Ahd/2017 421 ITA 2149/Ahd/2017 422 ITA 2694/Ahd/2017 423 ITA 2697/Ahd/2017 432 ITA 1145/Ahd/2018 433 ITA 1144/Ahd/2018 412 ITA 724/Ahd/2018 413 ITA 721/Ahd/2018 415 ITA 725/Ahd/2018 416 ITA 723/Ahd/2018 417 ITA 819/Ahd/2017 424 ITA 270/Ahd/2018 425 ITA 262/Ahd/2018 434 ITA 274/Ahd/2018 435 ITA 272/Ahd/2018 427 C.O. 56/Ahd/2019 431 C.O. 58/Ahd/2019 429 C.O.57/Ahd/2019 1838/Ahd/2013) 407 739/Ahd/2017 408 740/Ahd/2017 2 (Vice President) Pramod Kumar Sd/- SN 1 Sd/- . Justice P P Bhatt (President) S.N.Divetia/Mehul Talera S.N.Divetia/Mehul Talera S.N.Divetia/Mehul Talera S.N.Divetia/Mehul Talera S.N.Divetia/Mehul Talera (Shri/Kum/Smt) Name of AR- Mukund Bakshi Mukund Bakshi Tushar Hemani 7 Mehil K Patel S N Soparkar D K Parikh M J Shah M J Shah M J Shah P F Jain P F Jain AQGPP1775M BMNPP3649C BMNPP3951P AADPZ1604N AABCN0739Q M/s. Intas Biopharmaceuticals Ltd., Ahmedabad AABCI4722M AAVPT5362K AAGPT2467C AAACG6992L AAACF9756D AAATG1104F ACSPP2113M ACSPP2113M ACSPP2113M ANTPP6735F ANTPP6735F AABCR0231L AABCL5555B ABRFS3239H AFNPP1459Q AAECS7235E ABRPP9259L AAECP9830C ABBFG6212F AFKPP5030L AKMPP7526J AKMPP7526J AAACJ9366R AEIPP6465Q ALJPG9430C PAN 6 M/s. Foliage Real Estate Developers Pvt. Ltd., Ahmedabad M/s.Pranathi Contruction Pvt. Ltd., Ahmedabad Suyog Merchandise Shipping Pvt. Ltd., Baroda Gujarat Ayurvedik Vikas Mandal, Ahmedabad Shri Jitendra Dajubhai Zala, Ahmedabad Manju Dineshkumar Gupta, Ahmedabad Shri Sharadbhai G. Patel, Ahmedabad Shri Ashokbhai Ishwarbhai Prajapati Shri Ashokbhai Ishwarbhai Prajapati Name of Respondent Mohanbhai N. Turakhiya, Vadodara Jivrajbhai N. Turakhiya, Vadodara Jaihind Projects Ltd., Ahmedabad M/s. Aquagel Chemicals Pvt. Ltd. Hasmukhbhai Shankarbhai Patel Shri Raman C. Prajapati, Baroda Shri Raman C. Prajapati, Baroda Shri Raman C. Prajapati, Baroda Shri Vipul Ranchhodbhai Patel Hetalben Hasmukhabhai Patel IN THE INCOME TAX APPELLATE TRIBUNAL, Shri Arvindbhai M. Prajapati Shri Jagdish Punjabhai Patel Goldfinch Jewellery Limited M/s. Shreenath Developers AHMEDABAD BENCHES, AHMEDABAD Gujarat Trading Company 5 M/s. Mehta Pulses Ltd. Kanchanbhai B. Patel Anil Technoplus Ltd Natwarlal K. Patel Natwarlal K. Patel tax effect <50 lacs Page 16 of 22 Annexure-1 ITO, (Exemption)-Ward-1, Ahmedabad DCIT(OSD)-I, Circle-4, Ahmedabad DCIT, Circle,2(1)(1), Ahmedabad DCIT, Central Circle-3, Vadodara DCIT, Central Circle-3, Vadodara DCIT, Central Circle-3, Vadodara ITO, Ward-3(3)(7), Ahmedabad ITO, Ward-3(3)(1), Ahmedabad ITO, Ward-3(3)(1), Ahmedabad ITO, Ward 3(1)(4), Ahmedabad Name of Appellant DCIT, Cir. 1(1)(1), Ahmedabad DCIT, Circle-3(2), Ahmedabad DCIT, Circle 1(2), Ahmedabad ACIT, Central Circle-2(2), Ahd ITO, Wd-4(2)(3), Ahmedabad ITO, Wd-4(2)(3), Ahmedabad ITO, S.K. Ward-1, Himatnagar DCIT, Cir.(3)(2), Ahmedabad ITO, Ward-2(1), Ahmedabad DCIT, C.C. -2(4), Ahmedabad DCIT, Circle-2(1)(1), Baroda ACIT, C.C.-2(4), Ahmedabad ACIT, C.C.-2(4), Ahmedabad DCIT, CC- 1(2), Ahmedabad DCIT,C.C.-2(4), Ahmedabad DCIT, Circle-4, Ahmedabad DCIT, 2(1)(1), Ahmedabad DCIT, Circle-1, Bhavnagar ACIT, Circle-3, Baroda ACIT, Circle-3, Baroda 4 Asstt. Year 2012-13 2013-14 2013-14 2012-13 2009-10 2009-10 2008-09 2014-15 2013-14 2008-09 2012-13 2009-10 2007-08 2007-08 2007-08 2007-08 1992-92 1994-95 2014-15 2014-15 2014-15 2013-14 2007-08 2009-10 2007-08 2009-10 2011-12 2011-12 2012-13 2011-12 3 ITA/IT(SS)A No. 461 IT(SS) 386/Ahd/2012 462 IT(SS) 149/Ahd/2017 463 IT(SS) 148/Ahd/2017 465 IT(SS) 12/Ahd/2018 436 ITA 3370/Ahd/2016 439 ITA 1333/Ahd/2016 440 ITA 2748/Ahd/2015 441 ITA 2749/Ahd/2015 442 ITA 2230/Ahd/2013 443 ITA 2166/Ahd/2017 444 ITA 2716/Ahd/2017 445 ITA 2954/Ahd/2014 448 ITA 1223/Ahd/2017 449 ITA 1224/Ahd/2017 450 ITA 1226/Ahd/2017 464 IT(SS) 7/Ahd/2018 437 ITA 276/Ahd/2018 438 ITA 674/Ahd/2018 447 ITA 218/Ahd/2018 446 ITA 53/Ahd/2017 451 1242/Ahd/2016 454 1599/Ahd/2017 457 1980/Ahd/2017 458 1287/Ahd/2016 459 1865/Ahd/2014 460 2010/Ahd/2016 452 785 /Ahd/2017 453 787/Ahd/2017 2 455 97/Ahd/2018 456 74/Ahd/2018 (Vice President) Pramod Kumar Sd/- SN 1 Sd/- . Justice P P Bhatt (President) (Shri/Kum/Smt) Name of AR- Urvashi Shodhan Urvashi Shodhan Urvashi Shodhan Ankit M Talsania Ankit M Talsania Gulab M Thakor Gulab M Thakor Gulab M Thakor Gulab M Thakor Gulab M Thakor Gulab M Thakor Gulab M Thakor Aseem Thakkar Tushar Hemani Dhiren A Shah Dhiren A Shah 7 Mehul K Patel S N Soparkar B S Soparkar B S Soparkar AABCT 3026D AAACM9908Q AAACQ0288M AARFM6980C AMBPS6193H AACCM9648R ACOPS3358M AGRPS7589M AAACU2414K AACFN5393H AAACR7296N AAUPP1285A AAUPP1285A AFKPB7749A AIRPK6890M ACKPG9748F ACXPP0399Q ACXPP0399Q ATBPS9714R ARCPS3254P AADCS0882J AADCS0882J ABJPT2164L ABJPT2164L PAN 6 Shyam Prakash Spinning Mills Limited M/s. Transwind Infrastructure P. Ltd. DCIT, Central Circle-2(4), Ahmedabad Name of Respondent Shri Saurabhkumar Mukutlal Gupta Shri Dinesh Kumar Natwarlal Patel Shri Kishorechand Kakaram Bansal Shri Babuprasad Ramdayalji Shah M/s. Millenium Park Holding Ltd. M/s. Madhav Organisors P. Ltd. ITO, Ward-4(2)(1), Ahmedabad Virendra Mahsukhbhai Thaker IN THE INCOME TAX APPELLATE TRIBUNAL, M/s. Kotel Properties Pvt. Ltd. M/s. Kotel Properties Pvt. Ltd. M/s. Gala Landmarks Pvt. Ltd. Gagjibhai Govindbhai Sutaria ITO, Wd-4(1)(3), Ahmedabad Shri Shrenik Kirtilal Sheth AHMEDABAD BENCHES, AHMEDABAD ITO, Ward-3(3)(12), Ahd. Jitendra Shanabhai Patel 5 Kalptaru Alloys Pvt. Ltd. Smt. Smita L. Kanungo M/s. N. G. Developers M/s. Maruti Realtors Vipulbhai D Savaliya M/s. Axis Bank Ltd. Shri Sunit D Savalia M/s. Mastek Ltd. tax effect <50 lacs Page 17 of 22 Annexure-1 Shyam Prakash Spinning Mills Limited ACIT, Central Circle-1(2), Ahmedabad DCIT, Central Circle-2(4), Ahmedabad DCIT, Central Circle 1(3), Ahmedabad DCIT, Central Circle 1(2), Ahmedabad ACIT, Central Circle 2(3), Ahmedabad ACIT, Cen. Cir. 2(1)(2), Ahmedabad DCIT, Circle 4(1)(1), Ahmedabad ITO, Ward-4(2)(1), Ahmedabad ITO, Ward-2(1)(1), Ahmedabad ITO, Ward 3(3)(6), Ahmedabad Name of Appellant Dinesh Kumar Natwarlal Patel Virendra Mahsukhbhai Thaker DCIT, Circle-3(3), Ahmedabad ACIT, Cir. 2(1)(2), Ahmedabad DCIT, Cir.1(1)(1), Ahmedabad ITO, Wd. 3(3)(2), Ahmedabad ACIT, Circle 3(3), Ahmedabad ITO, Wd-4(1)(3), Ahmedabad DCIT, C.C.-1(1), Ahmedabad DCIT, Anand Circle, Anand DCIT (OSD), Circle-8, Ahd. ITO, Ward-3(3)(12), Ahd. Jitendra Shanabhai Patel ITO, Ward-1(4), Baroda ITO, Ward-1(4), Baroda ITO, Ward-4(1), Baroda 4 Asstt. Year 1992-93 1993-94 2010-11 1992-93 2009-10 2009-10 2008-09 2010-11 2005-06 2014-15 2012-13 2012-13 2013-14 2013-14 2010-11 2012-13 2012-13 2005-06 2007-08 2012-13 2010-11 2014-15 2014-15 489 IT(SS)A No. 162/Ahd/2017 2010-11 2013-14 2013-14 2014-15 3 486 IT(SS)A No.279/Ahd/2016 491 49/Ahd/2019 (in IT(SS)A 490 IT(SS)A No. 10/Ahd/2018 479 44/Ahd/2019 (in 144/A/2016 ( in ITA No. 482 44/A/2018 ( in ITA No. ITA/IT(SS)A No. 468 IT(SS) 291/Ahd/2014 No. 10/Ahd/2018) 2572/Ahd/2017) 466 1805/Ahd/2011 467 1806/Ahd/2011 469 1773/Ahd/2011 470 1882/Ahd/2013 471 1589/Ahd/2017 475 2502/Ahd/2017 476 1819/Ahd/2016 478 2572/Ahd/2017 481 1610/Ahd/2017 484 2375/Ahd/2016 485 1600/Ahd/2017 487 1611/Ahd/2017 488 1612/Ahd/2017 474 118/Ahd/2017 473 530/Ahd/2016 480 293/Ahd/2016 483 299/Ahd/2016 492 128/Ahd/2018 1819/A/2016) 1610/A/2017) 2 472 61/Ahd/2018 (Vice President) Pramod Kumar Sd/- SN 1 Sd/- . Justice P P Bhatt (President) (Shri/Kum/Smt) Name of AR- Gulab M Thakor Gulab M Thakor Gulab M Thakor Sulabh Padshah Aseem Thakkar sulabh padshah Hardik Maniar 7 Manish J Shah Manish J Shah Manish J Shah Mehul K Patel Jaimin B Shah Dhiren Shah Dhiren Shah Dhiren Shah Dhiren Shah Dhiren Shah Dhiren Shah Dhiren Shah Dhiren Shah AABCM0526H ABWPB4012E ABWPB4012E AADCG1059M M/s. Ananya Finance For Inclusive Growth Pvt. Ltd.AAHCA8023D AKPPK1933M AKPPK1933M AAACK8944N AAACK8944N AAACK8944N AABCA2807K AKQPP8096H AAACO6238P ABXPR2566C ABXPR2571D ABXPR2567C ABXPR2565B ABCPT9937A ABXPR2566C APRPP0712Q ADIPM8574C AAGCS1256D AAGCS1256D AAGCS1256D ACTPP1405B AABCR3750J AACCS6474P AAJFP9082C AIIPS8219F PAN 6 General Capital & Holding Co.P.Ltd.d, Ahd SHRI. BHAGWANDHAI RANCHHODBHAI Kalthia Engineering & Construction Ltd. Kalthia Engineering & Construction Ltd. Kalthia Engineering & Construction Ltd. M/s. PATEL JASHWANTLAL A & PATEL SHRI GHANSHAYAMBHAI K. RUPAREL DCIT, Central Circle-1(4), Ahmedabad Shri Prakashchandra Devshilal Sheth SHRI MAHESHKUMAR ISHWARLAL Name of Respondent M/s. Mudra Finvest Gujarat Limited Smt. Geetaben Chaturbhai Kotadiya M/S. VASANI POLYMERS PVT. LTD. M/S. SANYO CERA TILES PVT. LTD. M/S. SANYO CERA TILES PVT. LTD. ITO WARD-5(3)(4), AHMEDABAD Shri Vishnubhai Bhikhabhai Patel LATE RAMANBHAI G. PRAJAPATI M/s. Ravikiran Ceramics Pvt. Ltd. SHRI RASHMIKANT K. RUPAREL SHRI RASHMIKANT K. RUPAREL SHRI MOHANBHAI K. RUPAREL SMT. BHARTIBEN M. THAKKAR SHRI PRAVINGHAI K. RUPAREL IN THE INCOME TAX APPELLATE TRIBUNAL, Silvertouch Technologies Ltd. M/s. ALERT BUILDER P. LTD. M/s. Oracle Granito Pvt. Ltd. AHMEDABAD BENCHES, AHMEDABAD 5 Shri Shailesh P. Patel Amol Dicalite Ltd. tax effect <50 lacs Page 18 of 22 Annexure-1 ACIT CENTRAL CIR. 2(2), AHMEDABAD ACIT CENTRAL CIR. 2(2), AHMEDABAD ACIT CENTRAL CIR. 2(2), AHMEDABAD ACIT CENTRAL CIR. 2(2), AHMEDABAD ACIT CENTRAL CIR. 2(2), AHMEDABAD ACIT CENTRAL CIR. 2(2), AHMEDABAD ACIT CENTRAL CIR. 2(2), AHMEDABAD DCIT, Central Circle-1(4), Ahmedabad SHRI MAHESHKUMAR ISHWARLAL Smt. Geetaben Chaturbhai Kotadiya ITO WARD-3(3)(4), AHMEDABAD ITO WARD-5(1)(2), AHMEDABAD ITO WARD-5(3)(4), AHMEDABAD ITO S.K. WARD-1, HIMATNAGAR ITO S.K. WARD-1, HIMATNAGAR ITO S.K. WARD-1, HIMATNAGAR ITO, Ward-2(1)91) Ahmedabad I.T.O. WARD-3, GANDHINAGAR Name of Appellant DCIT, Cir. 1(1)(1), Ahmedabad DCIT, Cir. 2(1)(2) Ahmedabad ACIT, Cir. 2(1)(2) Ahmedabad ACIT, Cir. 2(1)(2) Ahmedabad ACIT, Cir. 2(1)(2) Ahmedabad DCIT, Cir.1(1)(1), Ahmedabad ITO, Wd-3(3)(4), Ahmedabad ACIT, Circle -11, Ahmedabad ITO, Ward-9(1), Ahmedabad DCIT, Anand Circle, Anand DCIT, Circle-8, Ahmedabad ACIT Circle-5, Ahmedabad 4 01.04.89 TO 10.06.99 01.04.89 TO 10.06.99 01.04.89 TO 10.06.99 01.04.89 TO 10.06.99 01.04.89 TO 10.06.99 01.04.89 TO 10.06.99 01.04.89 TO 10.06.99 504 90/Ahd/2019 (in IT(SS)A No. 131/Ahd/2017) Asstt. Year 2011-12 2012-13 2012-13 2013-14 2014-15 2012-13 2014-15 2008-09 2009-10 2012-13 2012-13 2012-13 2005-06 2009-10 2013-14 2009-10 2011-12 2013-14 2007-08 2008-09 2012-13 2012-13 2012-13 3 503 IT(SS)A No.131/Ahd/2017 508 IT(SS)A 237/AHD/2003 509 IT(SS)A 239/AHD/2003 510 IT(SS)A 240/AHD/2003 511 IT(SS)A 241/AHD/2003 512 IT(SS)A 242/AHD/2003 513 IT(SS)A 251/AHD/2003 514 IT(SS)A 301/AHD/2003 ITA/IT(SS)A No. 515 ITA 1018/AHD/2018 516 ITA 2477/AHD/2016 520 ITA 1947/AHD/2016 522 ITA 1540/Ahd/2018 507 ITA 533/AHD/2018 517 ITA 736/AHD/2017 518 ITA 737/AHD/2017 519 ITA 738/AHD/2017 521 CO. 122/AHD/2016 493 1185/Ahd/2016 494 1844/Ahd/2016 495 2125/Ahd/2017 496 2126/Ahd/2017 497 2127/Ahd/2017 498 1299/Ahd/2017 499 1216/Ahd/2018 500 1148/Ahd/2014 501 2022/Ahd/2012 502 1200/Ahd/2018 505 3099/Ahd/2015 506 2705/Ahd/2014 2 (Vice President) Pramod Kumar Sd/- SN 1 Sd/- . Justice P P Bhatt (President) S.N.Divetia/Mehul Talera S.N.Divetia/Mehul Talera S.N.Divetia/Mehul Talera (Shri/Kum/Smt) Name of AR- Gulab M Thakor Gulab M Thakor Tushar Hemani Dhiren A Shah Dhiren A Shah 7 Mehul K Patel Vijay aovani M K Parmar M K Parmar AAWPD3290K AAWPD3290K AAAFW2667B AAHCA5001H AAHCA5001H AAECN4596R AAATK3503E AAGHS0123Q AAGHS0123Q AABCV3971B AAFCR8334Q AAACV6467F AALFS 0040B ABYPP8048A AAHFP8504B AAHFA6158L ACLPT2079H ABRPP6004D AAJCS 3857 P AQHPS2680R AANFK0821C AACCR6395L AABCJ7960Q AABCA5945J AAACJ7360H AALFS0040B AALFS0040B AADFJ3030G AADFJ3030G AAJCS 3857P PAN 6 M/s.Ratnakar Estate Developers P.Ltd. Vdr M/sd.Vrindavan Plaza Pvt.Ltd.,Bhavnagar RLHC Pvt.Ltd.(Roselabs Healthcare P.Ltd. Smt.Gangaben Jivrajbhai Desai, Mehsana Smt.Gangaben Jivrajbhai Desai, Mehsana Shri Monal Yashwantbhai Thakkar,Ahd M/s.Iris Products Pvt.Ltd., Ahmedabad M/s.Jayesh Steel Processors P.Ltd.Ahd Babubhai Ramanlal Patel, Ahmedabad NPM Machinery Pvt.Ltd., Ahmedabad M/s.Positive Point Sign Graphis, Ahd Shri Nagindas Chunilal Sanghvi HUF Name of Respondent M/s.Venus Enterprise Pvt.Ltd., Ahd Web Gazer Software Co., Vadodara S.N. Relaities Pvt.Ltd., Ahmedabad SKZ Developers Ltd., Ahmedabad M/s.J.K.Pastel & Brothers, Anand Jayani Projects Ltd., Ahmedabad M/s.AB Engineers, Gandhinagar Khushaldas J Mehta, Bhavnagar ITO, Ward-4(1)(2), Ahmedabad M/s.JK Patel & Brothers, Anand Shri Nagindas Chunilal Sanghvi (HUF) IT ITO Ward-5(2)(3), Ahmedabad IN THE INCOME TAX APPELLATE TRIBUNAL, DCIT, Cir-1(1)(1), Ahmedabad M/s. SUA Agency, Ahmedabad M/s.SUA Agency, Ahmedabad M/s.SUA Agency, Ahmedabad Bhogilal A. Patel, Ahmedabad Vaishali J. Soni, Ahmedabad AHMEDABAD BENCHES, AHMEDABAD Arvind Infrastruture Ltd. 5 tax effect <50 lacs Page 19 of 22 Annexure-1 Arvind Infrastructure Ltd.,Ahmedabad ACIT (Exemption) Cir-1, Ahmedabad SN Realioties Pvt.Ltd., Ahmedabad ITO (Int.Taxation),-II, Ahmedabad DCIT, Circle-4(1)(2), Ahmedabad ITO, Ward-4(1)(2) Ahmedabaed ACIT Cent.Cir-1(1), Ahmedabad ITO, Ward-2(1)(2), Ahmedabad Name of Appellant ITO Ward-2(1)(3), Ahmedabad ITO Ward-3(1)(3), Ahmedabad ITO Ward-5(2)(3), Ahmedabad ACIT Mehsana Circle, Mehsana ITO Ward-1(2)(1) Ahmedabad ACIT, Circle-3(2), Ahmedabad DCIT, Circl(1)(1), Ahmedabad DCIT Cir-2(1)(2), Ahmedabad ITO, Wd-3(1)(1), Ahmedabad ACIT Circle-3(2), Ahmedabad Jt.CIT(OSD), Cir-1(1)(1), Ahd ACIT, Mehsana Cir, Mehsana ITO, Ward-2(5), Ahmedabad DCIT, Circle-1(2), Vadodara ACIT Cir-2(1)(2), Vadodara ACIT Cir-3(2), Ahmedabad ACIT Cir-5(2), Ahmedabad ITO Ward-1, Gandhinagar DCIT Cir-1, Bhavnagar 4 ITO Ward-2, Anand ITO Ward-2, Anand Asstt. Year 2015-16 2014-15 2008-09 2015-16 2014-15 2007-08 2013-14 2014-15 2014-15 2012-13 2013-14 2014-15 2014-15 2012-13 2015-16 2011-12 2011-12 2012-13 2012-13 2008-09 2006-07 2009-10 2010-11 2012-13 2012-13 2011-12 2015-16 2012-13 2009-10 2012-13 3 ITA/IT(SS)A No. 528 523 ITA 2397/Ahd/2018 524 ITA 2033/Ahd/2018 527 ITA 2269/Ahd/2018 529 ITA 1239/Ahd/2019 530 ITA 1082/Ahd/2019 531 ITA 1127/Ahd/2019 533 ITA 1119/Ahd/2019 535 ITA 1200/Ahd/2019 536 ITA 1198/Ahd/2019 538 ITA 2256/Ahd/2018 540 ITA 1773/Ahd/2018 542 ITA 1772/Ahd/2018 544 ITA 1773/Ahd/2018 546 ITA 1326/Ahd/2017 548 ITA 1188/Ahd/2016 543 ITA1870/Ahd/2018 550 ITA3306/Ahd/2016 551 ITA1559/Ahd/2017 532 ITA 634/Ahd/2019 534 ITA 134/Ahd/2019 537 ITA 250/Ahd/2019 541 ITA 412/Ahd/2019 545 ITA 859/Ahd/2016 549 ITA 556/Ahd/2017 547 CO 33/Ahd/20018 539 CO 134/Ahd/2019 552 CO 99/Ahd/2017 525 ITA 83/Ahd/2019 526 ITA 92/Ahd/2019 2 (Vice President) Pramod Kumar Sd/- SN 1 Sd/- . Justice P P Bhatt (President) S.N.Divetia/Mehul Talera S.N.Divetia/Mehul Talera S.N.Divetia/Mehul Talera S.N.Divetia/Mehul Talera S.N.Divetia/Mehul Talera S.N.Divetia/Mehul Talera S.N.Divetia/Mehul Talera S.N.Divetia/Mehul Talera (Shri/Kum/Smt) Name of AR- Aseem Thakkar Tushar Hemani Tushar Hemani 7 Mehul K Patel S N Soparkar B S Soparkar S N Soparkar S N Soparkar S N Soparkar Arti N Shah D K Padiar D K Padiar D K Padiar M K Patel M J Shah D K J… AHMD02201D AMEPP8926A AFUPM2900G AKDPA0128N BDMPS9679H AACCM2105R AACCM2105R AABCH6429H AAQFM2808L AAATO0866E ABOPV6861D AAACK8944N AADCC5028Q AAGCA8877L AAACC6251E AAATG1104F AAATG1104F AABCA8236G AAACV7384F AABFN3752F AABFN3752F ACCPB8654R AACCR4454L ABIPT1432G ABIPT1432G ABIPT1432G ABIPP7392K ABIPP7392K ABIPP7392K AABFJ1886A PAN 6 M/s.Kalthia Engineering & Construction Ltd. Cadila Pharmaceuticals Ltd., Ahmedabad M/s.Ophthalmic Mission Turst, Dahaod Name of Respondent Denis Chem Lab Ltd., Gandhiangar Smt.Ilaben Maneklal Mehta, Harij. Shri Gauravkumar Jayntilal Patel Shri Rajeshkumar Amrutlal Patel Shri Rajeshkumar Amrutlal Patel Shri Rajeshkumar Amrutlal Patel Gujarat Ayurvedik Vikas Mandal Gujarat Ayurvedik Vikas Mandal Smt.Neeta Dineshkumar Salecha M/s.Raymon Patel Gelatin P.Ltd. Jayendrasinh Ghelubha Vaghela IN THE INCOME TAX APPELLATE TRIBUNAL, Ajay Eng. Infrastructure P.Ltd. M/s.Primore Solutions P.Ltd. M/s.Jay Somnath Iron Works M/s.Chanakya Infracon P.Ld. Minaben Gautambhai Patel Shri Rajendra Jibhai Barot AHMEDABAD BENCHES, AHMEDABAD Shri Dahyabhai I. Thakkar Shri Dahyabhai I. Thakkar Shri Dahyabhai I. Thakkar 5 HEC infra Projects Ltd. M/s.Mahav Builders Margen Impex Ltd. Margen Impex Ltd. Asian Mills P.Ltd. M/s.N.K. Tubes M/s.N.K. Tubes tax effect <50 lacs Page 20 of 22 Annexure-1 DCIT (Exemption), Cir-2,Ahmedabad ITO (Exemption)Ward-1 Ahmedabad ITO (Exemption)Ward-1 Ahmedabad ACIT (OSD) TDS Circle, Ahmedabad DCIT, Cent.Cir.(1)(2)Ahmedabad DCIT, Cent.Cir.(1)(2)Ahmedabad DCIT, Cent.Cir.(1)(2)Ahmedabad ITO, Ward-3(1)(4), Ahmedabad Name of Appellant ITO, Ward-3(2)(2)Ahmedabad DCIT, Cent.Cir.1(1)Ahmedabad DCIT, Cent.Cir.1(1)Ahmedabad DCIT, Cent.Cir.1(1)Ahmedabad ITO, Ward-5(3)(4)Ahmedabad ITO, Ward-7(1)(3)Ahmedabad ITOWard-3(2)(8)Ahmedabad ACIT, Cir.2(1)(1), Ahmedabad DCIT, Cir.2(1)(2), Ahmedabad DCIT, Cir.4(1)(2), Ahmedabad DCIT, Cir.1(1)(2)Ahmedabad DCIT, Cir.1(1)(1)Ahmedabad DCIT, Cir.4(2), Ahmedabad DCIT, Cir.1(2)Ahmedabad DCIT, Cir.3,Ahmedabad ACIT, Cir.3,Ahmedabad ACIT, Anand Cir.Anand ACIT, Anand Cir.Anand ACIT, Cent.Cir.1Baroda 4 DCIT, Patan Cir.Patan DCIT, Patan Cir.Patan DCIT, Patan Cir.Patan Asstt. Year 2012-2013 2008-2009 2006-2007 2013-2014 2011-2012 2012-2013 2012-2013 2013-2014 2011-2012 2010-2011 2013-2014 2014-2015 2010-2011 2011-2012 2012-2013 2013-2014 2013-2014 2007-2008 2007-2008 2010-2011 2011-2012 2009-2010 2010-2011 2005-2006 2010-2011 2011-2012 2005-2006 2011-2012 2014-15 2015-16 3 563 ITSS(A) No.142/Ahd/2018 564 ITSS(A) No.141/Ahd/2018 565 ITSS(A) No.144/Ahd/2018 ITA/IT(SS)A No. 572 2199/Ahd/2014 With 573 CO.No.258/Ahd/2014 554 ITA 2954/Ahd/2017 553 ITA 172/Ahd/2018 555 3119/Ahd/2015 556 1301/Ahd/2016 557 2502/Ahd/2015 560 3032/Ahd/2015 562 1133/Ahd/2018 567 3204/Ahd/2014 568 1584/Ahd/2016 569 1585/Ahd/2016 570 1703/Ahd/2016 571 1967/Ahd/2017 574 1831/Ahd/2017 575 1202/Ahd/2016 576 1140/Ahd/2016 577 1769/Ahd/2015 580 2881/Ahd/2014 581 2554/Ahd/2012 582 1591/Ahd/2015 558 162/Ahd/2018 559 726/Ahd/2019 561 423/Ahd/2016 566 671/Ahd/2018 578 681/Ahd/2015 579 650/Ahd/2014 2 (Vice President) Pramod Kumar Sd/- SN 1 Sd/- . Justice P P Bhatt (President) S.N.Divetia/Mehul Talera S.N.Divetia/Mehul Talera S.N.Divetia/Mehul Talera KH Shah & Aman K Shah KH Shah & Aman K Shah (Shri/Kum/Smt) Name of AR- Mukesh M Patel Sakar Sharma Sakar Sharma Sakar Sharma Sakar Sharma Sakar Sharma Sakar Sharma Sakar Sharma Dhiren A Shah Dhiren A Shah Dhiren A Shah Dhiren A Shah 7 Manish J Shah S N Soparkar S N Soparkar S N Soparkar Kinjal Shah Kinjal Shah M J Shah BHKPP9460M BKHPP9460M AAKHA9996H ADKPC4171H ADKPC4171H ADKPC4171H ADKPC4171H ADKPC4171H ADKPC4171H ADKPC4171H AAHFK6725B AFKPK3878B AALFA3875G AABCK7408F AABCK7408F AACCV6069R AAACL0709Q AABCV0396G AABCV0396G AGAPP3413E ANTPP6735F ANTPP6735F AAVPB6252C AAVPB6252C AAVPB6252C AAVPB6252C AADCB0307P ABCFS2080H AACCJ0520D PAN 6 M/s Krishna Engineering Co., Ahmedabad Janki Rice & Solvent Industries Pvt Ltd Shri Udaykuamr Dineshchandra Bhatt DCIT, Central Circle 1 (4), Ahmedabad Shri Udaykuamr Dineshchandra Bhatt DCIT, Central Circle 1 (4), Ahmedabad Name of Respondent M/s.Varia Engineering Works P.Ltd. Bansal Cotspin Pvt Ltd, Ahmedabad Shri Mahendrabhai Keshavlal Patel Shri Bhavesh Manoharlal Kothari Shri Prahladbhai Gopalbhai Patel Varia Engineering Works P.Ltd. ITO, Ward 3(3)(1), Ahmedabad IN THE INCOME TAX APPELLATE TRIBUNAL, M/s.Designmate(India)P.Ltd. M/s.Designmate(India)P.Ltd. M/s.Sahjanand Corporation AHMEDABAD BENCHES, AHMEDABAD Shri Kantibhai R Prajapati 5 Shri Shivajirao R Chavan Shri Shivajirao R Chavan Shri Shivajirao R Chavan Shri Shivajirao R Chavan Shri Shivajirao R Chavan Shri Shivajirao R Chavan Shri Shivajirao R Chavan M/s.VSD Infratech Ltd. Shri Natwarlal K Patel Shri Natwarlal K Patel M/s.Arpan Aromatics Liva Healthcare Ltd. tax effect <50 lacs Page 21 of 22 Annexure-1 DCIT, Central Circle 1 (4), Ahmedabad Shri Udaykuamr Dineshchandra Bhatt Shri Udaykuamr Dineshchandra Bhatt JCIT(OSD)Cir.1(1)(2), Ahmedabad DCI, Gandhinagar Cir.Gandhinagar ITO, Ward-1(3)(1), Ahmedabad ITO, Ward-3(2)(6), Ahmedabad ITO, Ward 3(3)(7), Ahmedabad ITO, Ward 1(2)(2), Ahmedabad ITO, Ward 7(2)(5), Ahmedabad ITO, Ward 2(1)(2), Ahmedabad ITO, Ward 1(1)(2), Ahmedabad Name of Appellant ITO Ward 4(2)(3), Ahmedabad ITO Ward 4(2)(3), Ahmedabad Ambrish Chandra Sharma HUF ITO, Ward-13(2), Ahmedabad ITO, Ward-13(2), Ahmedabad ITO, Ward-13(2), Ahmedabad ITO, Ward-13(2), Ahmedabad ITO, Ward-13(2), Ahmedabad ITO, Ward-13(2), Ahmedabad ITO, Ward-13(2), Ahmedabad ACIT, Cir.4(1)(2), Ahmedabad ITO, Ward-1(2), Ahmedabad ITO, Ward-1(2), Ahmedabad ITO, Ward-8(4), Ahmedabad ITO, Ward-9(1), Ahmedabad DCIT(OSD)Cir.8Ahmedabad DCI, Gandhinagar Cir. 4 Gandhinagar Asstt. Year 2012-2013 2009-2010 2011-2012 2011-2012 2007-2008 2006-2007 2010-2011 2011-2012 2007-2008 2013-2014 2013-2014 1999-00 1998-99 1997-98 1996-97 2001-02 2000-01 1999-00 2012-13 1991-92 1993-94 2014-15 2012-13 2013-14 2013-14 2014-15 2014-15 2011-12 2007-08 3 604 CO 154/Ahd/2019 (In ITA 607 CO 70/Ahd/2017 (in ITA 609 CO 74/Ahd/2019 (in ITA ITA/IT(SS)A No. No. 2484/Ahd/2018) No. 1218/Ahd/2018) 585 216/Ahd/2016 With 586 CO No.34/Ahd/2016 No.441/Ahd/2017) 584 2170/Ahd/2016 588 1187/Ahd/2018 589 2924/Ahd/2013 590 2503/Ahd/2017 592 2749/Ahd/2017 593 2750/Ahd/2017 594 1091/Ahd/2006 595 2484/Ahd/2005 596 1112/Ahd/2005 598 1513/Ahd/2006 599 1377/Ahd/2008 600 1376/Ahd/2008 601 2494/Ahd/2017 605 1446/Ahd/2017 608 1218/Ahd/2018 583 594/Ahd/2016 587 294/Ahd/2014 597 332/Ahd/2005 602 784/Ahd/2017 603 786/Ahd/2017 606 441/Ahd/2017 610 497/Ahd/2016 611 421/Ahd/2016 2 591 49/Ahd/2014 (Vice President) Pramod Kumar Sd/- SN 1 Sd/- . Justice P P Bhatt (President) (Shri/Kum/Smt) Name of AR- 7 Mehul K Patel Mehul K Patel Mehul K Patel Mehul K Patel Mehul K Patel Manish J Shah Dhinal Shah Dhinal Shah TP Hemani Parin Shah P F Jain P F Jain P F Jain AADCM0462C AACCM1005A AACCM1005A AADCK1526D AACCD1171E AABCT7731P AABCT7731P APRPP0781K APRPP0713K AACCP4084A AGXPP8106H ABVPP8912C AAJFA0847N AFZPP0251L AALFS2066F AITPB9443P AJDPP4583F PAN 6 Bhavnaben Maheshbhai Patel, Ahmedabad M/s Kokila cotton Exports Pvt Ltd,Ahmd. Bhadki Mohd.Hnaif Yusufbhai,Modasa DY.CIT(OSD)-1, Circle-4,Ahmedabad Name of Respondent Smt. Vilasben Bhailal Patel, Baroda M/s. Orange Commodity Services M/s Ashutosh Developers,Ahmd. DCIT Central Circle - 1(2),Ahmd DCIT Central Circle - 1(2),Ahmd DCIT Central Circle - 1(2),Ahmd Divyam Real Estate P Ltd,Ahmd IN THE INCOME TAX APPELLATE TRIBUNAL, Motif India Infotech Pvt. Ltd. DCIT CIRCLE-1(1)(1),AHMD M/s. Pratham Realty Pvt Ltd AHMEDABAD BENCHES, AHMEDABAD 5 Bharat C Pathak,Ahmd Macro polymers p Ltd B.M.J.Cables ltd,ahmd tax effect <50 lacs Page 22 of 22 Annexure-1 DY.CIT(OSD)-1, Circle-4,Ahmedabad DCIT, Central Circle (2), Ahmedabad ITO Sabarkantha Ward-4,Modasa DCIT, Central Circle 2, Vadodara Name of Appellant ACIT, Circle 2(1)(2), Vadodara Shri Sureshbhai Gordhanbhai Shri Vitthabhai Gordhanbhai Motif India Infotech Pvt. Ltd. DCIT CIRCLE-1(1)(1),AHMD Shri Ravjibhai Gordhanbhai ITO, Ward 5(2), Ahmedabad The ITO Ward - 1 (4) ,Ahmd ACIT Circle- 2(1)(2),Ahmd ACIT Circle- 2(1)(2),Ahmd ITO WARD - 9 (2),Ahmd Dy CIT Circle-9,Ahmd B.M.J.Cables ltd,ahmd 4 Prajapati,ahmd Prajapati,ahmd Prajapati,ahmd Asstt. Year 2010-11 2008-09 2006-07 2008-09 2012-13 2013-14 2008-09 2008-09 2013-14 2013-14 2013-14 2005-06 2005-06 2009-10 2012-13 2013-14 2010-11 3 624 CO NO.218/A/2014 (in ITA 620 CO 51/A/2019 (in IT(ss) A 621 CO 52/A/2019 (in IT(ss) A 622 CO 53/A/2019 (in IT(ss) A 628 IT(SS)A No. 32/Ahd/2018 625 626 ITA No. 1583/Ahd/2016 627 ITA No. 2488/Ahd/2017 ITA/IT(SS)A No. 623 ITA NO. 1748/A/2014 No. 1748/Ahd/2014) 612 ITA 2978/A/2014 614 ITA 2471/A/2010 615 ITA 1493/A/2011 616 ITA 2383/A/2015 613 ITA 320/A/2016 617 ITA 344/A/2018 618 ITA 937/A/2018 No.308/A/2018 No.309/A/2018 No.310/A/2018 619 CO 62/A/2019 2 (Vice President) Pramod Kumar Sd/- SN 1

DCIT, CENTRAL CIRCLE-3, , VADODARA vs. SMT. RUCHIKA R. AGRAWAL,, MUMBAI