CIT v. President Industries

258 ITR 654High Court2002#148 most cited

What is CIT v. President Industries authority for?

When books of account are rejected and unaccounted sales or receipts are discovered, the income addition is restricted to the net profit element embedded in these undisclosed transactions, not the entire sale proceeds or receipts, especially if corresponding purchases are not proven to be outside the books.

471

judgments rely on this decision, according to BharatTax’s citation analysis of 367,181 Indian tax judgments — from 2008 to 2026.

Also referred to as

CIT v. President Industries · 258 ITR 654 · Gujarat High Court · rejection of books of account · unaccounted sales · undisclosed sales · on-money receipts · profit element · net profit embedded · section 145(3) · section 132 · section 153A

Also reported as

124 Taxmann 654158 CTR 372134 TTJ 129

Sections most often in play

Section 143(3)Section 147Section 132Section 148Section 153ASection 115BBESection 142(1)Section 133A

Issues it is cited on

section 256(1)on money receiptsection 256project completion methodsurrender of incomeon-moneysection 69bsection 292crejection of books of accountloose paperssection 145(3)retracted statement

Judgments citing CIT v. President Industries

M/S. Yashaswi Fish Meal and Oil Company, Udupi vs. Deputy Commissioner of Income-Tax, Central Circle-1, Mangalore

In the result, all the appeals of the assessee are partly allowed

ITA 64/BANG/2023[2014-15]Status: DisposedITAT Bangalore01 Sept 2023AY 2014-15

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shi V. Srinivasan, A.RFor Respondent: Shri D.K. Mishra, D.R
Section 131Section 132(4)Section 133ASection 143Section 143(1)Section 143(3)Section 147Section 148

…profit element embedded therein which would be subject to tax. It would be appropriate to restrict the disallowance made in this regard to 25 per cent of the cost of such purchases in each year.” 8.19 In the case of CIT Vs. President Industries, reported in 258 ITR 654, the Hon’ble Gujarat High Court held as under: “In the course of survey conducted in the premises of assessee, excise records were found which disclosed godown sales not disclosed in the books of account of the assessee. The Assessing Officer made addition of undisclosed income of the entire sale proceeds thereof. The Commissioner affirmed the ad…

M/S. Yashaswi Fish Meal and Oil Company, Udupi vs. Deputy Commissioner of Income-Tax, Central Circle-1, Mangalore

In the result, all the appeals of the assessee are partly allowed

ITA 63/BANG/2023[2013-14]Status: DisposedITAT Bangalore01 Sept 2023AY 2013-14

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shi V. Srinivasan, A.RFor Respondent: Shri D.K. Mishra, D.R
Section 131Section 132(4)Section 133ASection 143Section 143(1)Section 143(3)Section 147Section 148

…profit element embedded therein which would be subject to tax. It would be appropriate to restrict the disallowance made in this regard to 25 per cent of the cost of such purchases in each year.” 8.19 In the case of CIT Vs. President Industries, reported in 258 ITR 654, the Hon’ble Gujarat High Court held as under: “In the course of survey conducted in the premises of assessee, excise records were found which disclosed godown sales not disclosed in the books of account of the assessee. The Assessing Officer made addition of undisclosed income of the entire sale proceeds thereof. The Commissioner affirmed the ad…

M/S. Yashaswi Fish Meal and Oil Company, Udupi vs. Deputy Commissioner of Income-Tax, Central Circle-1, Mangalore

In the result, all the appeals of the assessee are partly allowed

ITA 62/BANG/2023[2012-13]Status: DisposedITAT Bangalore01 Sept 2023AY 2012-13

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shi V. Srinivasan, A.RFor Respondent: Shri D.K. Mishra, D.R
Section 131Section 132(4)Section 133ASection 143Section 143(1)Section 143(3)Section 147Section 148

…profit element embedded therein which would be subject to tax. It would be appropriate to restrict the disallowance made in this regard to 25 per cent of the cost of such purchases in each year.” 8.19 In the case of CIT Vs. President Industries, reported in 258 ITR 654, the Hon’ble Gujarat High Court held as under: “In the course of survey conducted in the premises of assessee, excise records were found which disclosed godown sales not disclosed in the books of account of the assessee. The Assessing Officer made addition of undisclosed income of the entire sale proceeds thereof. The Commissioner affirmed the ad…

CIT 3(1)(1), Mumbai vs. M/S. Ramlal Jwellers Private Limited, Mumbai

In the result, appeal of the Revenue is dismissed as well as Cross Objection of the assessee is dismissed as infructuous

ITA 1600/MUM/2023[2017-18]Status: DisposedITAT Mumbai26 Jul 2023AY 2017-18
Section 115BSection 133(6)Section 143(3)Section 68

…1158BE by the AO is not correct. Further, I am also in agreement with the facts and circumstances in the case of the appellant are very similar to the decision in the case of the Hon'ble Gujarat High Court in the case of CIT vs. President Industries & Others, 258 ITR 654, wherein it was held that, when sales have already been recorded on credit side of the sales account in the audited books of accounts, making further addition of same sales would 12 ITA No.1600/Mum/2023 & CO No.63/Mum/2023 Shri Ramlal Jewellers Pvt. Ltd amount to double addition and such additions thus both on merits and otherwise not called for…

M/S. Spr Spirits Private Limited (Formerly Known As Spr Group Holdings Private Limited), Bangalore vs. Deputy Commissioner of Income Tax, Central Circle- 1(3), Bangalore

In the result, the appeals of the assessee are partly allowed for statistical purposes

ITA 134/BANG/2023[2011-12]Status: DisposedITAT Bangalore24 Jul 2023AY 2011-12

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Bharath L., A.RFor Respondent: Ms. Neera Malhotra, D.R

…profit element embedded therein which would be subject to tax. It would be appropriate to restrict the disallowance made in this regard to 25 per cent of the cost of such purchases in each year.” 6.14 In the case of CIT Vs. President Industries, reported in 258 ITR 654, the Hon’ble Gujarat High Court held as under: Lf “In the course of survey conducted in the premises of assessee, excise records were found which disclosed godown sales not disclosed in the books of account of the assessee. The Assessing Officer made addition of undisclosed income of the entire sale proceeds thereof. The Commissioner affirmed the…

M/S. Spr Spirits Private Limited (Formerly Known As Spr Group Holdings Private Limited), Bangalore vs. Deputy Commissioner of Income Tax, Central Circle- 1(3), Bangalore

In the result, the appeals of the assessee are partly allowed for statistical purposes

ITA 133/BANG/2023[2010-11]Status: DisposedITAT Bangalore24 Jul 2023AY 2010-11

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Bharath L., A.RFor Respondent: Ms. Neera Malhotra, D.R

…profit element embedded therein which would be subject to tax. It would be appropriate to restrict the disallowance made in this regard to 25 per cent of the cost of such purchases in each year.” 6.14 In the case of CIT Vs. President Industries, reported in 258 ITR 654, the Hon’ble Gujarat High Court held as under: Lf “In the course of survey conducted in the premises of assessee, excise records were found which disclosed godown sales not disclosed in the books of account of the assessee. The Assessing Officer made addition of undisclosed income of the entire sale proceeds thereof. The Commissioner affirmed the…

M/S. Spr Spirits Private Limited (Formerly Known As Spr Group Holdings Private Limited), Bangalore vs. Deputy Commissioner of Income Tax, Central Circle- 1(3), Bangalore

In the result, the appeals of the assessee are partly allowed for statistical purposes

ITA 132/BANG/2023[2009-2010]Status: DisposedITAT Bangalore24 Jul 2023AY 2009-2010

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Bharath L., A.RFor Respondent: Ms. Neera Malhotra, D.R

…profit element embedded therein which would be subject to tax. It would be appropriate to restrict the disallowance made in this regard to 25 per cent of the cost of such purchases in each year.” 6.14 In the case of CIT Vs. President Industries, reported in 258 ITR 654, the Hon’ble Gujarat High Court held as under: Lf “In the course of survey conducted in the premises of assessee, excise records were found which disclosed godown sales not disclosed in the books of account of the assessee. The Assessing Officer made addition of undisclosed income of the entire sale proceeds thereof. The Commissioner affirmed the…

M/S. Spr Spirits Private Limited (Formerly Known As Spr Group Holdings Private Limited), Bangalore vs. Deputy Commissioner of Income Tax, Central Circle- 1(3), Bangalore

In the result, the appeals of the assessee are partly allowed for statistical purposes

ITA 131/BANG/2023[2008-2009]Status: DisposedITAT Bangalore24 Jul 2023AY 2008-2009

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Bharath L., A.RFor Respondent: Ms. Neera Malhotra, D.R

…profit element embedded therein which would be subject to tax. It would be appropriate to restrict the disallowance made in this regard to 25 per cent of the cost of such purchases in each year.” 6.14 In the case of CIT Vs. President Industries, reported in 258 ITR 654, the Hon’ble Gujarat High Court held as under: Lf “In the course of survey conducted in the premises of assessee, excise records were found which disclosed godown sales not disclosed in the books of account of the assessee. The Assessing Officer made addition of undisclosed income of the entire sale proceeds thereof. The Commissioner affirmed the…

Bhandari Gold and Jewellers Private Limited, Mumbai vs. CIT (Appeal), NFAC - Delhi

In the result, appeal filed by the assessee is allowed for statistical purpose

ITA 1619/MUM/2022[2017-2018]Status: DisposedITAT Mumbai19 Jul 2023AY 2017-2018

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Sandeep Singh Karhail, Hon'Bledcit – 6(1)(2) V. M/S. Bandari Gold & Jewellers Pvt. Ltd., 407, Bussaudyog Bhavan Room No. 538B, 5Th Floor Tokersi, Jivraj Road, Sewree Aayakar Bhavan, M.K. Road Mumbai - 400015 Mumbai - 400020 Pan: Aadcb1291J (Appellant) (Respondent)

Section 143(3)Section 68

…alia Fabrics Pvt. Ltd 40 com206 (Guj-HC) 6. DCIT vs. Rajeev G. Kalathi ITA No.6727/Mum/20 12 7. ACIT Vs G.V. Sons & 2240/Mum/2012 8. ITO vs. Eagle Implex ITA No.5697/Mum/2010 9. Madhukant B. Gandhi vs ITO ITA No. 1950/Mum/2009 10. CIT vs. President Industries 258 ITR 654 (Guj-HC) 11. CIT Vs. Leaders Valves (P) Ltd 285 ITR 435 (P&H-HC) 12. Hiralal Chunilal Jain vs. ITO ITA No.4547/Mum/2014 dated 13.01.2016. 13. Ganpatraj A Sanghvi vs. ACIT ITA No.2826/Mum/2013 14. ITO vs. Shri Deepak Popatlal Gala ITA No.5920/Mum/2013 Page No. | 30 ITA NO. 1564& 1619/MUM/2022 (A.Y: 2017-18) M/s. Bandari Gold and Jewellers Pvt. Lt…

Cy. CIT 6(1) (2), Mumbai vs. M/S. Bhandari Gold & Jewellers Pvt. Ltd, Mumbai

In the result, appeal filed by the assessee is allowed for statistical purpose

ITA 1564/MUM/2022[2017-18]Status: DisposedITAT Mumbai19 Jul 2023AY 2017-18

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Sandeep Singh Karhail, Hon'Bledcit – 6(1)(2) V. M/S. Bandari Gold & Jewellers Pvt. Ltd., 407, Bussaudyog Bhavan Room No. 538B, 5Th Floor Tokersi, Jivraj Road, Sewree Aayakar Bhavan, M.K. Road Mumbai - 400015 Mumbai - 400020 Pan: Aadcb1291J (Appellant) (Respondent)

Section 143(3)Section 68

…alia Fabrics Pvt. Ltd 40 com206 (Guj-HC) 6. DCIT vs. Rajeev G. Kalathi ITA No.6727/Mum/20 12 7. ACIT Vs G.V. Sons & 2240/Mum/2012 8. ITO vs. Eagle Implex ITA No.5697/Mum/2010 9. Madhukant B. Gandhi vs ITO ITA No. 1950/Mum/2009 10. CIT vs. President Industries 258 ITR 654 (Guj-HC) 11. CIT Vs. Leaders Valves (P) Ltd 285 ITR 435 (P&H-HC) 12. Hiralal Chunilal Jain vs. ITO ITA No.4547/Mum/2014 dated 13.01.2016. 13. Ganpatraj A Sanghvi vs. ACIT ITA No.2826/Mum/2013 14. ITO vs. Shri Deepak Popatlal Gala ITA No.5920/Mum/2013 Page No. | 30 ITA NO. 1564& 1619/MUM/2022 (A.Y: 2017-18) M/s. Bandari Gold and Jewellers Pvt. Lt…

R P Wood Products Pvt Ltd, Naya Bazar Ajmer vs. DCIT Central Circle Ajmer, Jaipur Road Ajmer

In the result, appeal of the assessee is partly allowed and the appeal of the Revenue is dismissed

ITA 302/JPR/2023[2018-19]Status: DisposedITAT Jaipur11 Jul 2023AY 2018-19

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri C. M Agarwal (C.A.)For Respondent: Sh. Shailendra Sharma (CIT) a
Section 132Section 153ASection 271ASection 274

…21 for A.Y.2018-19 has also submitted that "It is also an established position of law that on unaccounted sales/turnover what is to be taxed is the profit embedded in these sales. The Hon'ble Guj. High Court in the case of CIT Vs. President Industries Ltd., 258 ITR 654 (Guj) has held that addition cannot be entire undisclosed sales proceeds. Only the profit embedded in sales proceeds can be taxed." The assessee has also placed his reliance on various other judicial pronouncements in this regard, which have been duly considered. Accordingly, the assessee offered an amount of Rs.2,07,96,754/- on account of co…

Shri Rama Mepa Odedara, Porbandar vs. The Income Tax Officer, Ward-2(4), Porbandar

In the result, Ground No. 2 of the assessee’s appeal is partly allowed

ITA 67/RJT/2019[2010-11]Status: HeardITAT Rajkot30 Jun 2023AY 2010-11

Bench: Us, The Counsel For The Assessee Submitted An Application For Condonation Of Delay & Argued That The Reason For Delay In Filing Appeal Before Itat Was That The Assessee Was Suffering From Spinal Injury & Was Advised Complete Bed Rest By The Doctors. In Support Of The Above Contention, The Assessee Also Filed Medical Certificate With Respect To The Injury Suffered

For Appellant: Shri Sagar Shah, A.RFor Respondent: Shri B.D. Gupta, Sr. D.R
Section 147Section 148Section 250Section 271Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT [CONDUCTED THROUGH VIRTUAL COURT ] Before: Shri Waseem Ahmed, Accountant Member And Shri Siddhartha Nautiyal, Judicial Member ITA No. 67 /Rjt/2019 Assessment Year 2010-11 Shri Rama Mepa Odedara, The Income Tax Officer, Porbandar Ward-2(4), PAN: AAUP03945L Vs Porbandar (Appellant) (Respondent) Assessee by: Shri Sagar Shah, A.R. Revenue by: Shri B.D. Gupta, Sr. D.R. Date of hearing : 28-06-2023 Date of pronouncement : 30-06-2023 आदेश/ORDER PER : SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER:- This assessee’s appeal for A.Y. 2010-11, arises from order…

Dy. Commissioner of Income Tax, CC, Vapi vs. Poonam Developers LLP, Dadra & Nagar Haveli (Ut)

In the result, these Cross-Objections Nos

ITA 320/SRT/2022[2019-20]Status: DisposedITAT Surat26 Jun 2023AY 2019-20

Bench: Shri Pawan Singh, Hon'Ble & Dr. A. L. Saini, Hon'Ble(Physical Court Hearing) Sl.

Section 143(3)

…, where trading receipts receive as advance from the prospective buyers of flats cannot be taxed in entirely. Only net profit could be brought to tax and not gross receipts. 3.Jurisdictional High Court in the case of CIT vs. President Industries reported vide 258 ITR 654 (Guj) has held as, “Having perused the assessment order made by the Assessing Officer, the order made by the Commissioner (Appeals) and the Tribunal, we are satisfied that the Tribunal was justified in rejecting the application under section 256(1). It cannot be a matter of an argument that the amount of sales by itself cannot represent the incom…

Dy. Commissioner of Income Tax, CC, Vapi vs. Poonam Developers LLP, Dadra & Nagar Haveli (Ut)

In the result, these Cross-Objections Nos

ITA 319/SRT/2022[2018-19]Status: DisposedITAT Surat26 Jun 2023AY 2018-19

Bench: Shri Pawan Singh, Hon'Ble & Dr. A. L. Saini, Hon'Ble(Physical Court Hearing) Sl.

Section 143(3)

…, where trading receipts receive as advance from the prospective buyers of flats cannot be taxed in entirely. Only net profit could be brought to tax and not gross receipts. 3.Jurisdictional High Court in the case of CIT vs. President Industries reported vide 258 ITR 654 (Guj) has held as, “Having perused the assessment order made by the Assessing Officer, the order made by the Commissioner (Appeals) and the Tribunal, we are satisfied that the Tribunal was justified in rejecting the application under section 256(1). It cannot be a matter of an argument that the amount of sales by itself cannot represent the incom…

Dy. Commissioner of Income Tax, CC, Vapi vs. Poonam Developers LLP, Dadra & Nagar Haveli (Ut)

In the result, these Cross-Objections Nos

ITA 318/SRT/2022[2017-18]Status: DisposedITAT Surat26 Jun 2023AY 2017-18

Bench: Shri Pawan Singh, Hon'Ble & Dr. A. L. Saini, Hon'Ble(Physical Court Hearing) Sl.

Section 143(3)

…, where trading receipts receive as advance from the prospective buyers of flats cannot be taxed in entirely. Only net profit could be brought to tax and not gross receipts. 3.Jurisdictional High Court in the case of CIT vs. President Industries reported vide 258 ITR 654 (Guj) has held as, “Having perused the assessment order made by the Assessing Officer, the order made by the Commissioner (Appeals) and the Tribunal, we are satisfied that the Tribunal was justified in rejecting the application under section 256(1). It cannot be a matter of an argument that the amount of sales by itself cannot represent the incom…

Dy. Commissioner of Income Tax, CC, Vapi vs. M/S. M Poonam Developers, Valsad

In the result, these Cross-Objections Nos

ITA 286/SRT/2022[2019-20]Status: DisposedITAT Surat26 Jun 2023AY 2019-20

Bench: Shri Pawan Singh, Hon'Ble & Dr. A. L. Saini, Hon'Ble(Physical Court Hearing) Sl.

Section 143(3)

…, where trading receipts receive as advance from the prospective buyers of flats cannot be taxed in entirely. Only net profit could be brought to tax and not gross receipts. 3.Jurisdictional High Court in the case of CIT vs. President Industries reported vide 258 ITR 654 (Guj) has held as, “Having perused the assessment order made by the Assessing Officer, the order made by the Commissioner (Appeals) and the Tribunal, we are satisfied that the Tribunal was justified in rejecting the application under section 256(1). It cannot be a matter of an argument that the amount of sales by itself cannot represent the incom…

Dy. Commissioner of Income Tax, CC, Vapi vs. M/S. M Poonam Developers, Valsad

In the result, these Cross-Objections Nos

ITA 285/SRT/2022[2018-19]Status: DisposedITAT Surat26 Jun 2023AY 2018-19

Bench: Shri Pawan Singh, Hon'Ble & Dr. A. L. Saini, Hon'Ble(Physical Court Hearing) Sl.

Section 143(3)

…, where trading receipts receive as advance from the prospective buyers of flats cannot be taxed in entirely. Only net profit could be brought to tax and not gross receipts. 3.Jurisdictional High Court in the case of CIT vs. President Industries reported vide 258 ITR 654 (Guj) has held as, “Having perused the assessment order made by the Assessing Officer, the order made by the Commissioner (Appeals) and the Tribunal, we are satisfied that the Tribunal was justified in rejecting the application under section 256(1). It cannot be a matter of an argument that the amount of sales by itself cannot represent the incom…

Dy. Commissioner of Income Tax, CC, Vapi vs. M/S. M Poonam Developers, Valsad

In the result, these Cross-Objections Nos

ITA 284/SRT/2022[2016-17]Status: DisposedITAT Surat26 Jun 2023AY 2016-17

Bench: Shri Pawan Singh, Hon'Ble & Dr. A. L. Saini, Hon'Ble(Physical Court Hearing) Sl.

Section 143(3)

…, where trading receipts receive as advance from the prospective buyers of flats cannot be taxed in entirely. Only net profit could be brought to tax and not gross receipts. 3.Jurisdictional High Court in the case of CIT vs. President Industries reported vide 258 ITR 654 (Guj) has held as, “Having perused the assessment order made by the Assessing Officer, the order made by the Commissioner (Appeals) and the Tribunal, we are satisfied that the Tribunal was justified in rejecting the application under section 256(1). It cannot be a matter of an argument that the amount of sales by itself cannot represent the incom…

M/S Jaisu Shipping Co. Pvt. Ltd., Rajkot-Gujarat vs. The Assistant Commissioner of Income Tax, Gandhidham Circle, Gandhidham

In the result, the appeal filed by the Assessee is hereby dismissed

ITA 972/RJT/2010[2006-07]Status: HeardITAT Rajkot31 May 2023AY 2006-07

Bench: Smt. Annapurna Gupta (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 115Section 143(3)Section 68

…rresponding expenses to earn such Misc. Income (cb) It is the duty of the A.O to tax the real income. Therefore, in the present case, the gross Misc. Receipts could not be real income. In this regard, a reference may be invited to CIT v/s President Industries 258 ITR 654 (Guj.). It is held that - "It cannot be a matter of an argument that the amount of sales by itself cannot represent the income of the assessee who has not disclosed the sales. The sales only represented the price received by the seller of the goods for the acquisition of which it has already incurred the cost. It is the realization of excess over…

The Deputy Commissioner of Income Tax, Morbi Circle, Morbi vs. M/S. Zealtop Granito Pvt. Ltd., Morbi

In the result, the appeal of the Revenue is hereby dismissed and the CO of the assessee is allowed

ITA 31/RJT/2018[2014-15]Status: DisposedITAT Rajkot17 May 2023AY 2014-15

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyalआयकर अपील सं./Ita No. 31/Rjt/2018 With Co No.17/Rjt/2018 वष"/Asstt. Years: 2014-2015 िनधा"रण वष" िनधा"रण िनधा"रण िनधा"रण वष" वष" D.C.I.T., M/S Zealtop Granito Pvt. Ltd., Morbi Circle, Vs. Survey No.596, 8/A, Morbi. National Highway, Old Ghuma Road, Morbi-2. Pan: Aaacz3126B

For Appellant: Shri R.K. Doshi, A.RFor Respondent: Shri Shramdeep Sinha, CIT. D.R
Section 131Section 143(3)

…आयकर अपीलीय अिधकरण, राजकोट "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT (Conducted through E-Court, Rajkot) BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER And SHRI SIDDHARTHA NAUTIYAL, ACCOUNTANT MEMBER आयकर अपील सं./ITA No. 31/Rjt/2018 with CO No.17/Rjt/2018 वष"/Asstt. Years: 2014-2015 िनधा"रण वष" िनधा"रण िनधा"रण िनधा"रण वष" वष" D.C.I.T., M/s Zealtop Granito Pvt. Ltd., Morbi Circle, Vs. Survey No.596, 8/A, Morbi. National Highway, Old Ghuma Road, Morbi-2. PAN: AAACZ3126B Revenue by : Shri Shramdeep Sinha, CIT. D.R Assessee by : Shri R.K. Doshi, A.R सुनवाई क" तारीख/Date of Hearing : 24/04/20…