Nanji Enterprise Ltd. v. DCIT

84 Taxmann.com 155High Court2017#7515 most cited

What is Nanji Enterprise Ltd. v. DCIT authority for?

Income offered to tax under a settlement application with the Income Tax Settlement Commission cannot be taxed again in the hands of the assessee, as the settlement order by its statutory scheme is final.

15

judgments rely on this decision, according to BharatTax’s citation analysis of 366,315 Indian tax judgments — from 2021 to 2025.

Also referred to as

Nanji Enterprise Ltd. v. DCIT · section 245C · section 245D(4) · settlement application · Income Tax Settlement Commission · full and true disclosure · non application of mind · income offered to tax

Issues it is cited on

section 245csettlement applicationsection 245d(4)scheme of arrangementsection 245ddemergerincome tax settlement commissionfull and true disclosuresection 245non application of mindsection 153c(1)block period

Judgments citing Nanji Enterprise Ltd. v. DCIT

Deputy Commissioner of Income Tax, Jaipur vs. Bharat Spun Pipe and Construction Company, Jaipur

In the result the appeal of the revenue in ITA no

ITA 360/JPR/2025[2017-18]Status: DisposedITAT Jaipur06 Aug 2025AY 2017-18
For Appellant: Shri Tarun Mittal, C.AFor Respondent: Ms. Alka Gautam, (CIT) (V.C.)
Section 144BSection 147Section 148Section 148ASection 153C

…आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR डा० एस. सीतालक्ष्मी, न्यायिक सदस्य एवं श्री राठौड़ कमलेश जयन्तभाई, लेखा सदस्य के समक्ष BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM आयकर अपील सं. / ITA No. 360/JPR/2025 निर्धारण वर्ष / Assessment Year : 2017-18 Deputy Commissioner of Income Tax, Circle-1, Jaipur बनाम Bharat Spun Pipe and Construction company 43, Industrial Area, Jhotwara, Jaipur. Vs. स्थायीलेखा सं. / जीआईआरसं./PAN/GIR No.: AABFB4917G अपीलार्थी / Appellant प्रत्यर्थी / Respondent CO No. 19/JPR/2025 (Arising out…

DCIT, Central Circle-(1)(2), Ahmedabad vs. Shreyasi Dharmen Sutaria, Ahmedabad

In the result appeal of the Revenue is dismissed

ITA 797/AHD/2019[2010-11]Status: DisposedITAT Ahmedabad27 Apr 2022AY 2010-11

Bench: Shri Waseem Ahmed & Ms Madhumita Royआयकर अपील सं./Ita No. 797/Ahd/2019 With C.O.No.173/Ahd/2019 िनधा"रण वष"/Asstt. Year: 2010-2011 D.C.I.T., Shreyasi Dharmen Sutaria, Central Circle-1(2), Vs. 16-B, Jadav Chamber, Ahmedabad. Ashram Road, Ahmedabad-380009. 2Nd Address: 8, Amrashagun Bunglows, Nr. Hathisingh Park, Satellite, Ahmedabad-380015. Pan: Awops1881R

For Appellant: Ms Nupur Shah, A.RFor Respondent: Shri Vijaykumar Jaiswal, CIT,D.R
Section 143Section 147Section 148

…आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’ A’’ BENCH, AHMEDABAD (CONDUCTED THROUGH VIRTUAL COURT AT AHMEDABAD) BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER And Ms MADHUMITA ROY, JUDICIAL MEMBER आयकर अपील सं./ITA No. 797/AHD/2019 With C.O.No.173/Ahd/2019 िनधा"रण वष"/Asstt. Year: 2010-2011 D.C.I.T., Shreyasi Dharmen Sutaria, Central Circle-1(2), Vs. 16-B, Jadav Chamber, Ahmedabad. Ashram Road, Ahmedabad-380009. 2nd Address: 8, Amrashagun Bunglows, Nr. Hathisingh Park, Satellite, Ahmedabad-380015. PAN: AWOPS1881R (Applicant) (Respondent) Revenue by : Shri Vijaykumar Jaiswal, CIT,D.…

The DCIT, Central Ciircle-1(2), Ahmedabad vs. Shrena S Sutaria, Ahmedabad

In the result appeal of the Revenue is dismissed

ITA 796/AHD/2019[2010-11]Status: DisposedITAT Ahmedabad27 Apr 2022AY 2010-11

Bench: Shri Waseem Ahmed & Ms Madhumita Royआयकर अपील सं./Ita No. 796/Ahd/2019 With C.O.No.172/Ahd/2019 िनधा"रण वष"/Asstt. Year: 2010-2011 D.C.I.T., Shrena S. Sutaria, Central Circle-1(2), Vs. 8, Amrashagun Bunglows, Ahmedabad. Nr. Hathisingh Park, Satellite, Ahmedabad-380015. Pan: Asqps7606E

For Appellant: Ms Nupur Shah, A.RFor Respondent: Shri Vijaykumar Jaiswal, CIT,D.R
Section 143(3)Section 147Section 148Section 68

…आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’ A’’ BENCH, AHMEDABAD (CONDUCTED THROUGH VIRTUAL COURT AT AHMEDABAD) BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER And Ms MADHUMITA ROY, JUDICIAL MEMBER आयकर अपील सं./ITA No. 796/AHD/2019 With C.O.No.172/Ahd/2019 िनधा"रण वष"/Asstt. Year: 2010-2011 D.C.I.T., Shrena S. Sutaria, Central Circle-1(2), Vs. 8, Amrashagun Bunglows, Ahmedabad. Nr. Hathisingh Park, Satellite, Ahmedabad-380015. PAN: ASQPS7606E (Applicant) (Respondent) Revenue by : Shri Vijaykumar Jaiswal, CIT,D.R Shri S.S. Shukla, Sr.D.R Assessee by : Ms Nupur Shah, A.R सुनवाई क" त…

DCIT, Central Circle-1(2), Ahmedabad vs. Dharmenbhai Mahendrabhai Sutaria -HUF, Ahmedabad

In the result appeal of the Revenue is dismissed

ITA 795/AHD/2019[2010-11]Status: DisposedITAT Ahmedabad27 Apr 2022AY 2010-11

Bench: Shri Waseem Ahmed & Ms Madhumita Royआयकर अपील सं./Ita No. 795/Ahd/2019 With C.O.No.169/Ahd/2019 िनधा"रण वष"/Asstt. Year: 2010-2011 D.C.I.T., Dharmenbhai M. Sutaria, Huf Central Circle-1(2), Vs. 16-B, Jadav Chamber, Ahmedabad. Ashram Road, Ahmedabad-380009. Pan: Aafhd1653K

For Appellant: Ms Nupur Shah, A.RFor Respondent: Shri Vijaykumar Jaiswal, CIT,D.R
Section 147Section 148Section 68

…आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’ A’’ BENCH, AHMEDABAD (CONDUCTED THROUGH VIRTUAL COURT AT AHMEDABAD) BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER And Ms MADHUMITA ROY, JUDICIAL MEMBER आयकर अपील सं./ITA No. 795/AHD/2019 With C.O.No.169/Ahd/2019 िनधा"रण वष"/Asstt. Year: 2010-2011 D.C.I.T., Dharmenbhai M. Sutaria, HUF Central Circle-1(2), Vs. 16-B, Jadav Chamber, Ahmedabad. Ashram Road, Ahmedabad-380009. PAN: AAFHD1653K (Applicant) (Respondent) Revenue by : Shri Vijaykumar Jaiswal, CIT,D.R Shri S.S. Shukla, Sr.D.R Assessee by : Ms Nupur Shah, A.R सुनवाई क" तारीख/Date of…

Shri Jawahir Ravichandra Mehta, Dubai(Uae) vs. The DCIT, Circle-2, Rajkot

In the result appeal of the assessee vide ITA/81/Rjt/2020 stands dismissed

ITA 81/RJT/2020[2005-06]Status: DisposedITAT Rajkot27 Dec 2021AY 2005-06

Bench: Shri Mahavir Prasad, Judicial Memebr & Shri Amarjit Singh, Accountant Memebr

Section 132Section 147Section 148Section 149Section 149(3)Section 4

…IN THE INCOME TAX APPELLATE TRIBUNAL “RAJKOT” BENCH, RAJKOT (Convened through Virtual Court) BEFORE SHRI MAHAVIR PRASAD, JUDICIAL MEMEBR & SHRI AMARJIT SINGH, ACCOUNTANT MEMEBR आयकर अपील सं./I.T.A. No. 81/Rjt/2020 ("नधा"रण वष" / Assessment Year : 2005-06) Shri Jawahir Ravichandra बनाम/ The Deputy Mehta Commissioner of Vs. P.O. Box No. 30, Dubai Income-tax (UAE) Central Circle-2, Rajkot "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AQTPM8771H .. (अपीलाथ" /Appellant) (""यथ" / Respondent) & आयकर अपील सं./I.T.A. Nos. 82 to 85/Rjt/2020 ("नधा"रण वष" / Assessment Years: 2005-06, 2010-11 to 2012-13) Shri Ravichand…

DCIT Circle-I(Ltu), New Delhi vs. Dalmia Bharat Sugar and Industries Ltd., New Delhi

Accordingly we dispose of the matters for AY 2007-08 to 2011-12 for the same reasons as under :- i. Thus, For AY 2007-08, Ground no 1 & 2 of the appeal of the ld AO are dismissed

ITA 5406/DEL/2019[2011-12]Status: DisposedITAT Delhi13 Sept 2021AY 2011-12

Bench: Shri Sudhanshu Srivastava & Shri Prashant Maharishi(Through Video Conferencing)

For Appellant: Shri S. K. Tulsiyan, AdvFor Respondent: Ms. Nidhi Srivatava, CIT DR
Section 153CSection 245

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ―B‖: NEW DELHI BEFORE SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER (Through Video Conferencing) ITA No. 5401 to 5406/Del/2019 (Assessment Year: 2006-07 to 2011-12) DCIT, Vs. Dalmia Bharat and Industries Circle-I, LTU, Ltd, 11th & 12th Floor, Hansalaya, New Delhi 15, Barakhamba Road, New Delhi PAN: AAACD2281K (Appellant) (Respondent) CO No. 112 to 117/Del/2019 ITA No. 5401 to 5406/Del/2019 (Assessment Year: 2006-07 to 2011-12) Dalmia Bharat Sugar & Industries Vs. DCIT, Ltd. Circle-I, LTU, 11th & 12th Floor, Hansalaya, 15, New…

DCIT Circle-I(Ltu), New Delhi vs. Dalmia Bharat Sugar and Industries Ltd., New Delhi

Accordingly we dispose of the matters for AY 2007-08 to 2011-12 for the same reasons as under :- i. Thus, For AY 2007-08, Ground no 1 & 2 of the appeal of the ld AO are dismissed

ITA 5405/DEL/2019[2010-11]Status: DisposedITAT Delhi13 Sept 2021AY 2010-11

Bench: Shri Sudhanshu Srivastava & Shri Prashant Maharishi(Through Video Conferencing)

For Appellant: Shri S. K. Tulsiyan, AdvFor Respondent: Ms. Nidhi Srivatava, CIT DR
Section 153CSection 245

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ―B‖: NEW DELHI BEFORE SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER (Through Video Conferencing) ITA No. 5401 to 5406/Del/2019 (Assessment Year: 2006-07 to 2011-12) DCIT, Vs. Dalmia Bharat and Industries Circle-I, LTU, Ltd, 11th & 12th Floor, Hansalaya, New Delhi 15, Barakhamba Road, New Delhi PAN: AAACD2281K (Appellant) (Respondent) CO No. 112 to 117/Del/2019 ITA No. 5401 to 5406/Del/2019 (Assessment Year: 2006-07 to 2011-12) Dalmia Bharat Sugar & Industries Vs. DCIT, Ltd. Circle-I, LTU, 11th & 12th Floor, Hansalaya, 15, New…

DCIT Circle-I(Ltu), New Delhi vs. Dalmia Bharat Sugar and Industries Ltd., New Delhi

Accordingly we dispose of the matters for AY 2007-08 to 2011-12 for the same reasons as under :- i. Thus, For AY 2007-08, Ground no 1 & 2 of the appeal of the ld AO are dismissed

ITA 5404/DEL/2019[2009-10]Status: DisposedITAT Delhi13 Sept 2021AY 2009-10

Bench: Shri Sudhanshu Srivastava & Shri Prashant Maharishi(Through Video Conferencing)

For Appellant: Shri S. K. Tulsiyan, AdvFor Respondent: Ms. Nidhi Srivatava, CIT DR
Section 153CSection 245

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ―B‖: NEW DELHI BEFORE SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER (Through Video Conferencing) ITA No. 5401 to 5406/Del/2019 (Assessment Year: 2006-07 to 2011-12) DCIT, Vs. Dalmia Bharat and Industries Circle-I, LTU, Ltd, 11th & 12th Floor, Hansalaya, New Delhi 15, Barakhamba Road, New Delhi PAN: AAACD2281K (Appellant) (Respondent) CO No. 112 to 117/Del/2019 ITA No. 5401 to 5406/Del/2019 (Assessment Year: 2006-07 to 2011-12) Dalmia Bharat Sugar & Industries Vs. DCIT, Ltd. Circle-I, LTU, 11th & 12th Floor, Hansalaya, 15, New…

DCIT Circle-I(Ltu), New Delhi vs. Dalmia Bharat Sugar and Industries Ltd., New Delhi

Accordingly we dispose of the matters for AY 2007-08 to 2011-12 for the same reasons as under :- i. Thus, For AY 2007-08, Ground no 1 & 2 of the appeal of the ld AO are dismissed

ITA 5403/DEL/2019[2008-09]Status: DisposedITAT Delhi13 Sept 2021AY 2008-09

Bench: Shri Sudhanshu Srivastava & Shri Prashant Maharishi(Through Video Conferencing)

For Appellant: Shri S. K. Tulsiyan, AdvFor Respondent: Ms. Nidhi Srivatava, CIT DR
Section 153CSection 245

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ―B‖: NEW DELHI BEFORE SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER (Through Video Conferencing) ITA No. 5401 to 5406/Del/2019 (Assessment Year: 2006-07 to 2011-12) DCIT, Vs. Dalmia Bharat and Industries Circle-I, LTU, Ltd, 11th & 12th Floor, Hansalaya, New Delhi 15, Barakhamba Road, New Delhi PAN: AAACD2281K (Appellant) (Respondent) CO No. 112 to 117/Del/2019 ITA No. 5401 to 5406/Del/2019 (Assessment Year: 2006-07 to 2011-12) Dalmia Bharat Sugar & Industries Vs. DCIT, Ltd. Circle-I, LTU, 11th & 12th Floor, Hansalaya, 15, New…

DCIT Circle-1 Ltu, New Delhi vs. Dalmia Bharat Sugar & Industries Ltd, New Delhi

Accordingly we dispose of the matters for AY 2007-08 to 2011-12 for the same reasons as under :- i. Thus, For AY 2007-08, Ground no 1 & 2 of the appeal of the ld AO are dismissed

ITA 5402/DEL/2019[2007-08]Status: DisposedITAT Delhi13 Sept 2021AY 2007-08

Bench: Shri Sudhanshu Srivastava & Shri Prashant Maharishi(Through Video Conferencing)

For Appellant: Shri S. K. Tulsiyan, AdvFor Respondent: Ms. Nidhi Srivatava, CIT DR
Section 153CSection 245

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ―B‖: NEW DELHI BEFORE SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER (Through Video Conferencing) ITA No. 5401 to 5406/Del/2019 (Assessment Year: 2006-07 to 2011-12) DCIT, Vs. Dalmia Bharat and Industries Circle-I, LTU, Ltd, 11th & 12th Floor, Hansalaya, New Delhi 15, Barakhamba Road, New Delhi PAN: AAACD2281K (Appellant) (Respondent) CO No. 112 to 117/Del/2019 ITA No. 5401 to 5406/Del/2019 (Assessment Year: 2006-07 to 2011-12) Dalmia Bharat Sugar & Industries Vs. DCIT, Ltd. Circle-I, LTU, 11th & 12th Floor, Hansalaya, 15, New…

DCIT Circle-I(Ltu), New Delhi vs. Dalmia Bharat Sugar and Industries Ltd., New Delhi

Accordingly we dispose of the matters for AY 2007-08 to 2011-12 for the same reasons as under :- i. Thus, For AY 2007-08, Ground no 1 & 2 of the appeal of the ld AO are dismissed

ITA 5401/DEL/2019[2006-07]Status: DisposedITAT Delhi13 Sept 2021AY 2006-07

Bench: Shri Sudhanshu Srivastava & Shri Prashant Maharishi(Through Video Conferencing)

For Appellant: Shri S. K. Tulsiyan, AdvFor Respondent: Ms. Nidhi Srivatava, CIT DR
Section 153CSection 245

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ―B‖: NEW DELHI BEFORE SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER (Through Video Conferencing) ITA No. 5401 to 5406/Del/2019 (Assessment Year: 2006-07 to 2011-12) DCIT, Vs. Dalmia Bharat and Industries Circle-I, LTU, Ltd, 11th & 12th Floor, Hansalaya, New Delhi 15, Barakhamba Road, New Delhi PAN: AAACD2281K (Appellant) (Respondent) CO No. 112 to 117/Del/2019 ITA No. 5401 to 5406/Del/2019 (Assessment Year: 2006-07 to 2011-12) Dalmia Bharat Sugar & Industries Vs. DCIT, Ltd. Circle-I, LTU, 11th & 12th Floor, Hansalaya, 15, New…

Shri Balkrushna Ravichandra Mehta, Mumbai vs. The DCIT, Circle-2, Rajkot

ITA 2/RJT/2021[2007-08]Status: DisposedITAT Rajkot22 Jun 2021AY 2007-08

Bench: Shri Amarjit Singh & Ms. Madhumita Roy

For Respondent: Shri Om Prakash , CIT DR
Section 132Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT (Through Virtual Court) BEFORE SHRI AMARJIT SINGH, ACCOUNTANT MEMBER & MS. MADHUMITA ROY, JUDICIAL MEMBER S. Appeal A.Y. Appellant Respondent No. 1. IT(SS)A No. 2006-07 Ravichandra V. Mehta DCIT 7 th Floor, Mansarovar 10/Rjt/2018 Central Cir-2, Apartments, Royal Park-6, Rajkot Kalawad Road, Rajkot-360001 (ALOPM4962A) 2. IT(SS)A No. 2007-08 Ravichandra V. Mehta DCIT 7 th Floor, Mansarovar 11/Rjt/2018 Central Cir-2, Apartments, Royal Park-6, Rajkot Kalawad Road, Rajkot-360001 (ALOPM4962A) 3. IT(SS)A No. 2008-09 Ravichandra V. Mehta DCIT 7 th Floor, Mansaro…

Shri Balkrushna Ravichandra Mehta, Mumbai vs. The DCIT, Circle-2, Rajkot

ITA 1/RJT/2021[2006-07]Status: DisposedITAT Rajkot22 Jun 2021AY 2006-07

Bench: Shri Amarjit Singh & Ms. Madhumita Roy

For Respondent: Shri Om Prakash , CIT DR
Section 132Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT (Through Virtual Court) BEFORE SHRI AMARJIT SINGH, ACCOUNTANT MEMBER & MS. MADHUMITA ROY, JUDICIAL MEMBER S. Appeal A.Y. Appellant Respondent No. 1. IT(SS)A No. 2006-07 Ravichandra V. Mehta DCIT 7 th Floor, Mansarovar 10/Rjt/2018 Central Cir-2, Apartments, Royal Park-6, Rajkot Kalawad Road, Rajkot-360001 (ALOPM4962A) 2. IT(SS)A No. 2007-08 Ravichandra V. Mehta DCIT 7 th Floor, Mansarovar 11/Rjt/2018 Central Cir-2, Apartments, Royal Park-6, Rajkot Kalawad Road, Rajkot-360001 (ALOPM4962A) 3. IT(SS)A No. 2008-09 Ravichandra V. Mehta DCIT 7 th Floor, Mansaro…

The Assistant Commissioner of Income Tax, Central Circle-2, Rajkot vs. Shri Balkrishna R. Mehta, Rajkot

ITA 121/RJT/2020[2007-08]Status: DisposedITAT Rajkot22 Jun 2021AY 2007-08

Bench: Shri Amarjit Singh & Ms. Madhumita Roy

For Respondent: Shri Om Prakash , CIT DR
Section 132Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT (Through Virtual Court) BEFORE SHRI AMARJIT SINGH, ACCOUNTANT MEMBER & MS. MADHUMITA ROY, JUDICIAL MEMBER S. Appeal A.Y. Appellant Respondent No. 1. IT(SS)A No. 2006-07 Ravichandra V. Mehta DCIT 7 th Floor, Mansarovar 10/Rjt/2018 Central Cir-2, Apartments, Royal Park-6, Rajkot Kalawad Road, Rajkot-360001 (ALOPM4962A) 2. IT(SS)A No. 2007-08 Ravichandra V. Mehta DCIT 7 th Floor, Mansarovar 11/Rjt/2018 Central Cir-2, Apartments, Royal Park-6, Rajkot Kalawad Road, Rajkot-360001 (ALOPM4962A) 3. IT(SS)A No. 2008-09 Ravichandra V. Mehta DCIT 7 th Floor, Mansaro…

The Assistant Commissioner of Income Tax, Central Circle-2, Rajkot vs. Shri Balkrishna R. Mehta, Rajkot

ITA 120/RJT/2020[2006-07]Status: DisposedITAT Rajkot22 Jun 2021AY 2006-07

Bench: Shri Amarjit Singh & Ms. Madhumita Roy

For Respondent: Shri Om Prakash , CIT DR
Section 132Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT (Through Virtual Court) BEFORE SHRI AMARJIT SINGH, ACCOUNTANT MEMBER & MS. MADHUMITA ROY, JUDICIAL MEMBER S. Appeal A.Y. Appellant Respondent No. 1. IT(SS)A No. 2006-07 Ravichandra V. Mehta DCIT 7 th Floor, Mansarovar 10/Rjt/2018 Central Cir-2, Apartments, Royal Park-6, Rajkot Kalawad Road, Rajkot-360001 (ALOPM4962A) 2. IT(SS)A No. 2007-08 Ravichandra V. Mehta DCIT 7 th Floor, Mansarovar 11/Rjt/2018 Central Cir-2, Apartments, Royal Park-6, Rajkot Kalawad Road, Rajkot-360001 (ALOPM4962A) 3. IT(SS)A No. 2008-09 Ravichandra V. Mehta DCIT 7 th Floor, Mansaro…