WORLD TRADE IMPEX LTD.,,BARODA vs. THE ACIT.,CIRCLE-4,, BARODA

In the result, the appeal of the assessee is hereby allowed

Bench: Ms Suchitra Kamble & Shri Waseem Ahmed

36A 15/05/2009 being C.O. No.87/Ahd/2009 which was within 30 days of receipt of appeal filed by the Department, as permissible by the Act. ITA nos.1580/AHD/2016 & 639/Ahd//2012 A.Y. 2003-04 3 However, recently the appeal filed by the Department 1.8 dismissed vide a consolidated order dated 16/12/2015 as not maintainable due to low tax effect of CBDT Instruction bearing

M/S. WORLD TRADE IMPEX LTD.,,BARODA vs. THE ADDITIONAL COMMISSIONER OF INCOME TAX, CIRCLE-5,, BARODA

In the result, the appeal of the assessee is hereby allowed

Bench: Ms Suchitra Kamble & Shri Waseem Ahmed

36A 15/05/2009 being C.O. No.87/Ahd/2009 which was within 30 days of receipt of appeal filed by the Department, as permissible by the Act. ITA nos.1580/AHD/2016 & 639/Ahd//2012 A.Y. 2003-04 3 However, recently the appeal filed by the Department 1.8 dismissed vide a consolidated order dated 16/12/2015 as not maintainable due to low tax effect of CBDT Instruction bearing

SMT. MANJULABEN B. PATEL,BARODA vs. THE DY.CIT. CENTRAL CIRCLE-1, BARODA

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

36A has also been filed in respect of appeals and cross- objections pertaining to late Shri Bipinchandra P. Patel. 4 I.T.A No. 1894/Ahd/2019 A.Y. 2000-01 Page No Manjulaben Bipinbhai Patel Legal Heir of Late Bipinbhai P. Patel & 81 ors. 2. The major controversy in all the appeals revolves around various transactions as reflected in the following foreign bank accounts

THE DY.CIT. CENTRAL CIRCLE-1, BARODA vs. MANJULABEN B. PATEL LEHAL HEIR OF SHRI BIPINBHAI PRABHUDAS PATEL, BARODA

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

36A has also been filed in respect of appeals and cross- objections pertaining to late Shri Bipinchandra P. Patel. 4 I.T.A No. 1894/Ahd/2019 A.Y. 2000-01 Page No Manjulaben Bipinbhai Patel Legal Heir of Late Bipinbhai P. Patel & 81 ors. 2. The major controversy in all the appeals revolves around various transactions as reflected in the following foreign bank accounts

THE DY.CIT. CENTRAL CIRCLE-1, BARODA vs. MANJULABEN B. PATEL LEGAL HEIR OF SHRI BIPINBHAI PRABHUDAS PATEL, BARODA

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

36A has also been filed in respect of appeals and cross- objections pertaining to late Shri Bipinchandra P. Patel. 4 I.T.A No. 1894/Ahd/2019 A.Y. 2000-01 Page No Manjulaben Bipinbhai Patel Legal Heir of Late Bipinbhai P. Patel & 81 ors. 2. The major controversy in all the appeals revolves around various transactions as reflected in the following foreign bank accounts

SMT. MANJULABEN B. PATEL,BARODA vs. THE DY.CIT. CENTRAL CIRCLE-1, BARODA

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

36A has also been filed in respect of appeals and cross- objections pertaining to late Shri Bipinchandra P. Patel. 4 I.T.A No. 1894/Ahd/2019 A.Y. 2000-01 Page No Manjulaben Bipinbhai Patel Legal Heir of Late Bipinbhai P. Patel & 81 ors. 2. The major controversy in all the appeals revolves around various transactions as reflected in the following foreign bank accounts

SMT. MANJULABEN B. PATEL,BARODA vs. THE DY.CIT. CENTRAL CIRCLE-1, BARODA

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

36A has also been filed in respect of appeals and cross- objections pertaining to late Shri Bipinchandra P. Patel. 4 I.T.A No. 1894/Ahd/2019 A.Y. 2000-01 Page No Manjulaben Bipinbhai Patel Legal Heir of Late Bipinbhai P. Patel & 81 ors. 2. The major controversy in all the appeals revolves around various transactions as reflected in the following foreign bank accounts

THE DY.CIT. CENTRAL CIRCLE-1, BARODA vs. SMT. MANJULABEN BIPINCHANDRA PATEL, BARODA

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

36A has also been filed in respect of appeals and cross- objections pertaining to late Shri Bipinchandra P. Patel. 4 I.T.A No. 1894/Ahd/2019 A.Y. 2000-01 Page No Manjulaben Bipinbhai Patel Legal Heir of Late Bipinbhai P. Patel & 81 ors. 2. The major controversy in all the appeals revolves around various transactions as reflected in the following foreign bank accounts

THE DY.CIT. CENTRAL CIRCLE-1, BARODA vs. MANJULABEN B. PATEL LEGAL HEIR OF SHRI BIPINBHAI PRABHUDAS PATEL, BARODA

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

36A has also been filed in respect of appeals and cross- objections pertaining to late Shri Bipinchandra P. Patel. 4 I.T.A No. 1894/Ahd/2019 A.Y. 2000-01 Page No Manjulaben Bipinbhai Patel Legal Heir of Late Bipinbhai P. Patel & 81 ors. 2. The major controversy in all the appeals revolves around various transactions as reflected in the following foreign bank accounts

MANJULABEN BIPINBHAI PATEL LEGAL HEIR OF LATE BIPINBHAI P.PATEL,BARODA vs. THE DY.CIT. CENTRAL CIRCLE-1, BARODA

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

36A has also been filed in respect of appeals and cross- objections pertaining to late Shri Bipinchandra P. Patel. 4 I.T.A No. 1894/Ahd/2019 A.Y. 2000-01 Page No Manjulaben Bipinbhai Patel Legal Heir of Late Bipinbhai P. Patel & 81 ors. 2. The major controversy in all the appeals revolves around various transactions as reflected in the following foreign bank accounts

MANJULABEN BIPINBHAI PATEL LEGAL HEIR OF LATE BIPINBHAI P.PATEL,BARODA vs. THE DY.CIT. CENTRAL CIRCLE-1, BARODA

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

36A has also been filed in respect of appeals and cross- objections pertaining to late Shri Bipinchandra P. Patel. 4 I.T.A No. 1894/Ahd/2019 A.Y. 2000-01 Page No Manjulaben Bipinbhai Patel Legal Heir of Late Bipinbhai P. Patel & 81 ors. 2. The major controversy in all the appeals revolves around various transactions as reflected in the following foreign bank accounts

MANJULABEN BIPINBHAI PATEL LEGAL HEIR OF LATE BIPINBHAI P.PATEL,BARODA vs. THE DY.CIT. CENTRAL CIRCLE-1, BARODA

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

36A has also been filed in respect of appeals and cross- objections pertaining to late Shri Bipinchandra P. Patel. 4 I.T.A No. 1894/Ahd/2019 A.Y. 2000-01 Page No Manjulaben Bipinbhai Patel Legal Heir of Late Bipinbhai P. Patel & 81 ors. 2. The major controversy in all the appeals revolves around various transactions as reflected in the following foreign bank accounts

MANJULABEN BIPINBHAI PATEL LEGAL HEIR OF LATE BIPINBHAI P.PATEL,BARODA vs. THE DY.CIT. CENTRAL CIRCLE-1, BARODA

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

36A has also been filed in respect of appeals and cross- objections pertaining to late Shri Bipinchandra P. Patel. 4 I.T.A No. 1894/Ahd/2019 A.Y. 2000-01 Page No Manjulaben Bipinbhai Patel Legal Heir of Late Bipinbhai P. Patel & 81 ors. 2. The major controversy in all the appeals revolves around various transactions as reflected in the following foreign bank accounts

MANJULABEN BIPINBHAI PATEL LEGAL HEIR OF LATE BIPINBHAI P.PATEL,BARODA vs. THE DY.CIT. CENTRAL CIRCLE-1, BARODA

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

36A has also been filed in respect of appeals and cross- objections pertaining to late Shri Bipinchandra P. Patel. 4 I.T.A No. 1894/Ahd/2019 A.Y. 2000-01 Page No Manjulaben Bipinbhai Patel Legal Heir of Late Bipinbhai P. Patel & 81 ors. 2. The major controversy in all the appeals revolves around various transactions as reflected in the following foreign bank accounts

THE DY.CIT. CENTRAL CIRCLE-1, BARODA vs. SMT. MANJULABEN BIPINCHANDRA PATEL, BARODA

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

36A has also been filed in respect of appeals and cross- objections pertaining to late Shri Bipinchandra P. Patel. 4 I.T.A No. 1894/Ahd/2019 A.Y. 2000-01 Page No Manjulaben Bipinbhai Patel Legal Heir of Late Bipinbhai P. Patel & 81 ors. 2. The major controversy in all the appeals revolves around various transactions as reflected in the following foreign bank accounts

SMT. MANJULABEN B. PATEL,BARODA vs. THE DY.CIT. CENTRAL CIRCLE-1, BARODA

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

36A has also been filed in respect of appeals and cross- objections pertaining to late Shri Bipinchandra P. Patel. 4 I.T.A No. 1894/Ahd/2019 A.Y. 2000-01 Page No Manjulaben Bipinbhai Patel Legal Heir of Late Bipinbhai P. Patel & 81 ors. 2. The major controversy in all the appeals revolves around various transactions as reflected in the following foreign bank accounts

THE DY.CIT. CENTRAL CIRCLE-1, BARODA vs. SMT. MANJULABEN BIPINCHANDRA PATEL, BARODA

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

36A has also been filed in respect of appeals and cross- objections pertaining to late Shri Bipinchandra P. Patel. 4 I.T.A No. 1894/Ahd/2019 A.Y. 2000-01 Page No Manjulaben Bipinbhai Patel Legal Heir of Late Bipinbhai P. Patel & 81 ors. 2. The major controversy in all the appeals revolves around various transactions as reflected in the following foreign bank accounts

THE DY.CIT. CENTRAL CIRCLE-1, BARODA vs. SMT. MANJULABEN BIPINCHANDRA PATEL, BARODA

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

36A has also been filed in respect of appeals and cross- objections pertaining to late Shri Bipinchandra P. Patel. 4 I.T.A No. 1894/Ahd/2019 A.Y. 2000-01 Page No Manjulaben Bipinbhai Patel Legal Heir of Late Bipinbhai P. Patel & 81 ors. 2. The major controversy in all the appeals revolves around various transactions as reflected in the following foreign bank accounts

MANJULABEN BIPINBHAI PATEL LEGAL HEIR OF LATE BIPINBHAI P.PATEL,BARODA vs. THE DY.CIT. CENTRAL CIRCLE-1, BARODA

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

36A has also been filed in respect of appeals and cross- objections pertaining to late Shri Bipinchandra P. Patel. 4 I.T.A No. 1894/Ahd/2019 A.Y. 2000-01 Page No Manjulaben Bipinbhai Patel Legal Heir of Late Bipinbhai P. Patel & 81 ors. 2. The major controversy in all the appeals revolves around various transactions as reflected in the following foreign bank accounts

THE DY.CIT. CENTRAL CIRCLE-1, BARODA vs. SMT. MANJULABEN BIPINCHANDRA PATEL, BARODA

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

36A has also been filed in respect of appeals and cross- objections pertaining to late Shri Bipinchandra P. Patel. 4 I.T.A No. 1894/Ahd/2019 A.Y. 2000-01 Page No Manjulaben Bipinbhai Patel Legal Heir of Late Bipinbhai P. Patel & 81 ors. 2. The major controversy in all the appeals revolves around various transactions as reflected in the following foreign bank accounts