Bench: Shri Mahavir Prasad & Shri Waseem Ahmed"नधा"रण वष"/Asstt. Year:2007-2008 Addl. Commissioner Of Hiravati Marine Products Pvt. Income Tax, Vs Ltd. Range-2, Porbandar, Jamnagar. Pan No: Aabch2110C "नधा"रण वष"/Asstt. Year:2008-2009
23 iii. The nature of business of the assessee which is mainly based on cash purchases especially from the fishermen and without involving any middleman. iv. The downfall in the business due to the cyclone and the earthquake. v. The banking facility of the assessee has become NPA. vi. The death of the main person who was looking after