M/s Sharda Commodities P. Ltd., Indore v. The ACIT 1(1), Indore

CO 31/IND/2012 | 2005-2006
Pronouncement Date: 30-07-2013 | Result: Dismissed

Appeal Details

RSA Number 3122723 RSA 2012
Assessee PAN AAGCS3840K
Bench Indore
Appeal Number CO 31/IND/2012
Duration Of Justice 1 year(s) 2 month(s) 28 day(s)
Appellant M/s Sharda Commodities P. Ltd., Indore
Respondent The ACIT 1(1), Indore
Appeal Type Cross Objection
Pronouncement Date 30-07-2013
Appeal Filed By Assessee
Order Result Dismissed
Bench Allotted DB
Tribunal Order Date 30-07-2013
Assessment Year 2005-2006
Appeal Filed On 02-05-2012
Judgment Text
1 INCOME TAX APPELLATE TRIBUNAL INDORE BENCH INDORE BEFORE SHRI JOGINDER SINGH JUDICIAL MEMBER AND SHRI R.C. SHARMA ACCOUNTANT MEMBER IT(SS)A NOS. 66 TO 71/IND/2012 A.YS. 2003-04 TO 2008-09 ASSTT. COMMISSIONER OF INCOME TAX 1(1) INDORE :: APPELLANT VS M/S SHARDA COMMODITIES PVT. LTD. INDORE PAN AAGCS 3840K :: RESPONDENT CO NOS. 29 TO 34/IND/2012 (ARISING OUT OF IT(SS)A NOS. 66 TO 71/IND/2012) M/S SHARDA COMMODITIES PVT. LTD. INDORE :: OBJECTOR VS ASSTT. COMMISSIONER OF INCOME TAX 1(1) INDORE :: RESPONDENT 2 DEPARTMENT BY SMT. MRIDULA BAJPAI ASSESSEE BY SHRI PRAKASH JAIN DATE OF HEARING 1.7.2013 DATE OF PRONOUNCEMENT 3 0 .7.2013 O R D E R PER JOGINDER SINGH JUDICIAL MEMBER THESE ARE THE APPEALS FILED BY THE REVENUE AND CR OSS OBJECTIONS BY THE ASSESSEE AGAINST THE RESPECTIVE O RDERS OF THE LEARNED CIT(A) ALL DATED 19.12.2011 WHEREIN THE DEL ETION OF ADDITIONS BY THE CIT(A) TOWARDS PROFIT ALLEGEDLY CL AIMED FROM UNREGISTERED CLIENTS AND FURTHER ADMITTING THE EVID ENCE WITHOUT OBTAINING THE COMMENTS OF THE ASSESSING OFFICER UND ER RULE 46A OF THE IT RULES HAS BEEN CHALLENGED. 2. DURING HEARING WE HAVE HEARD SMT. MRIDULA BAJPA I LEARNED SENIOR DR AND SHRI PRAKASH JAIN LEARNED COUNSEL FO R THE ASSESSEE. THE CRUX OF ARGUMENTS ON BEHALF OF THE REVENUE IS I N SUPPORT OF THE ASSESSMENT ORDER BY PLACING RELIANCE UPON THE DECIS ION FROM THE HONBLE PUNJAB & HARYANA HIGH COURT IN NEW KAILASH COTTON FACTORY; 166 TAXMAN 339 (P&H) WHEREAS THE LEARNED COUNSEL FOR THE ASSESSEE RELIED UPON THE ORDER OF THE LEARNED C IT(A). IT WAS ALSO 3 POINTED OUT THAT PRIOR TO SEARCH TWO ASSESSMENT ORD ERS WERE FRAMED U/S 143(3) OF THE ACT BY THE ASSESSING OFFICER ACCE PTING THE CLAIM OF THE ASSESSEE THAT TOO ON IDENTICAL FACTS THEREFORE THE DEPARTMENT IS NOT EXPECTED TO TAKE A U TURN. OUR ATTENTION WAS INVITED TO PAGES 1665 TO 1673 OF THE PAPER BOOK VOLUME VI. IT WAS P OINTED THAT IN THESE ORDERS THE DEPARTMENT HAS ACCEPTED BROKERAGE INCOME FROM NON-MEMBER CLIENTS. RELIANCE WAS PLACED ON THE DEC ISION IN 97 ITD 89 (CAL) (SB) AND 118 ITR 261 (SC). IN REPLY THE L EARNED CIT DR DEFENDED THE ASSESSMENT ORDER BY CONTENDING THAT EA CH YEAR IS SEPARATE AND SINCE THE ASSESSING OFFICER WAS BUSY I N TIME BARRING MATTERS ADEQUATE OPPORTUNITY WAS NOT PROVIDED TO T HE ASSESSING OFFICER TO REBUT THE CLAIM OF THE ASSESSEE AND RETU RNS OF BENEFICIARIES WERE NOT FILED BEFORE THE ASSESSING O FFICER BY THE ASSESSEE. IN FURTHER REPLY THE LEARNED COUNSEL FO R THE ASSESSEE EXPLAINED THAT CONFIRMATIONS WERE FILED BEFORE THE ASSESSING OFFICER. 3. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS AND PER USED THE MATERIAL AVAILABLE ON RECORD. THE FACTS IN BRIEF ARE THAT THE ASSESSEE IS A BROKER IN COMMODITY EXCHANGE DERIVED INCOME THROUGH TRANSACTION WITH VARIOUS COMMODITY EXCHANGE SUCH AS 4 MULTI-EXCHANGE COMMODITY OF INDIA LIMITED (IN SHORT MCE) NATIONAL COMMODITY AND DERIVATIVE EXCHANGE LIMITED (IN SHORT NCDE) AND NATIONAL BOARD OF TRADE (IN SHORT NBOT ) ON BEHALF OF ITS CLIENTS AND ALSO FOR SELF. DURING THE ASSESSMEN T PROCEEDINGS THE LEARNED ASSESSING OFFICER OBSERVED THAT THE NAMES O F THE CLIENTS IN THE RECORD OF THE EXCHANGE DO NOT APPEAR AND THE E NTIRE TRANSACTIONS WERE MADE IN THE NAME OF THE ASSESSEE. IT WAS FURTHER OBSERVED THAT THE PROFIT DERIVED THROUGH SUCH TRANS ACTIONS WAS APPORTIONED BETWEEN THE ASSESSEE AND THE CLIENTS. THE INVESTING WING/SEARCH PARTY AND THE ASSESSING OFFICER APPREHE NDED DIVERSION OF PROFIT BY THE ASSESSEE IN THE NAMES OF SUCH CLIE NTS. THE ASSESSING OFFICER ASKED THE ASSESSEE ABOUT THE GENU INENESS OF SUCH TRANSACTIONS. AS PER THE ASSESSMENT ORDER/LEARNED C IT(A) CONFIRMATION AND COPIES OF INCOME TAX RETURNS OF SO ME OF THE CLIENTS WERE FILED OF WHICH THE CLAIM OF THE ASSESSEE WAS A CCEPTED. THE ASSESSING OFFICER DID NOT ACCEPT THE CLAIM OF THE P ROFIT WITH RESPECT TO THE CLIENTS WHOSE INCOME TAX RETURNS WERE NOT FI LED AND WERE ADDED TO THE INCOME OF THE ASSESSEE. THE ADDITION SO MADE BY THE ASSESSING OFFICER IS SUMMARISED HEREUNDER :- 5 A.Y. RETURNED INCOME ASSESSED INCOME AMOUNT OF ADDITION DEMAND RAISED 2003 - 04 58 85 835 7 69 10 660 7 10 24 825 4 25 56 021 2004 - 05 99 88 250 5 14 65 430 4 14 77 180 2 21 86 926 2005 - 06 99 41 420 2 59 92 630 1 60 51 210 76 10 478 2006 - 07 1 49 24 060 3 58 18 420 2 08 94 360 1 10 18 505 2007 - 08 1 79 07 290 2 48 73 000 70 65 710 35 90 784 2008 - 09 1 66 47 930 2 03 79 510 37 31 580 16 34 664 2009 - 10 91 860 4 76 090 3 84 230 0 4. THE AGGRIEVED ASSESSEE PREFERRED APPEAL BEFORE T HE LEARNED CIT(A) AGAINST THE AFORESAID ADDITIONS AND MADE WRI TTEN SUBMISSIONS AS UNDER :- 1. THE APPELLANT COMPANY ENGAGED IN THE BROKING BUSINESS OF COMMODITY EXCHANGE I.E. NATIONAL BOARD OF TRADE (NBOT) NCDEX AND MCX. THE COMPANY ENTERED INTO A TRANSACTION WITH EXCHANGE ON BEHALF OF THE C LIENTS. THE MODUS OPERANDI WITH NBOT EXCHANGE ARE AS UNDER :- (A) THE TRANSACTION MADE ON BEHALF OF CLIENTS WITH NBOT INCLUDE BROKING I.E. COST+BROKERAGE=CLIENT COST. 6 (B) INITIALLY BROKERAGE CONTRACT CUM BILL ISSUED TO CLI ENTS AND BROKERAGE ACCOUNTS CREDITS & DEBITED TO BROKERAGE RECEIVABLE. THE BROKERAGE IS DEBITED TO T HE CLIENT ON THE DATE OF SETTLEMENT OF FORWARD CONTRAC T. (C) ALL THE CLIENTS ENTERED INTO AGREEMENT WITH US AS P ER MARKET PRACTICE BUT NOT REGISTERED WITH NBOT EXCHANGE. (D) ALL STATUTORY RECORDS ARE MAINTAINED AND CAN BE VERIFIED BY THE COPY OF BILLS DULY RAISED ON PARTIE S. (E) ALL THE TRANSACTION SLIPS ARE DULY RECORDED AND PAS SED BY THE EXCHANGE AND NO VIOLATION OF BYE LAWS HAS BEEN DONE. (F) WE DULY MAINTAINED CLIENT ACCOUNT AND WE HAVE PAID WHATEVER PROFITS IN TRANSACTION BY CHEQUE ONLY. (G) THE COMPANY FOLLOWED THE MERCANTILE SYSTEM OF ACCOUNTING AND WE HAVE CHARGE BROKERAGE IN THE BILL ON DAY TO DAY BASIS AND DULY PAID SERVICE TAX ON TH E BROKERAGE EARN ON MONTH TO MONTH BASIS TO CENTRAL EXCISE DEPARTMENT. THE FINAL POSTING OF THE BILLS 7 DEBITED TO CLIENT LEDGER ACCOUNT ON THE EXPIRY OF CONTRACT. (H) IN NBOT ACCOUNTING IS DONE ON DAILY BASIS AND DULY RECORDED IN THE SAUDA REGISTER CUM BILL AND COLLECT BROKERAGE FOR WHICH WE HAVE PAID SERVICE TAX ON MONTH TO MONTH BASIS. (I) ALL THE PAYMENTS HAVE BEEN RECEIVED BY BROKER FROM CLIENTS BY CHEQUE & PAYMENT ALSO REMITTED TO CLIENT BY CHEQUE ONLY. (J) MOST OF THE CLIENTS ARE REGULARLY ASSESSED TO TAX A ND THEIR CONFIRMATION ACCOUNTS HAVE BEEN FILED DURING THE COURSE OF ASSESSMENT PROCEEDINGS. THE FURTHER ADDITION OF SAME INCOME IN THE HANDS OF BROKER COMPANY IS NOTHING BUT DOUBLE TAXATION. THE LEARNED DEPUTY COMMISSIONER OF INCOME TAX TREATED ENTIRE PROFIT TRANSACTION INCOME OF THE BRO KER & LOSSES TRANSACTION IGNORED ON THE SOLE GROUND THAT THE CLIENTS REGISTRATION WAS NOT MADE WITH NBOT EXCHANGE & HENCE IT WILL BE TREATED PRO ACCOUNT O F THE ASSESSEE. 8 THE ASSESSEE ALSO MADE OTHER SUBMISSIONS WHICH HAVE BEEN DISCUSSED AT PAGES 4 TO 9 ALONG WITH JUDICIAL PRON OUNCEMENTS OF THE IMPUGNED ORDER AND WITH A VIEW NOT TO REPEAT TH E SAME WE ARE NOT REPRODUCING THE SAME. WE FIND THAT MAINLY THE ADDITION WAS MADE WITH RESPECT TO CLIENTS PROFIT IN THE HANDS OF THE ASSESSEE. THE LEARNED CIT(A) AT PAGE 9 OF HIS ORDER HAS ANALYSED (TABLE NO. 2) THE ADDITIONS MADE ON ACCOUNT OF CLIENTS PROFIT AND IN TABLE NO. 3 (PAGE 10) REFLECTS THE POSITION OF ALL THE SIX ASSE SSMENT YEARS. IN TABLE NO. 4 (PAGE 11 OF THE IMPUGNED ORDER) AN ANAL YSIS HAS BEEN MADE ON ACCOUNT OF LOSSES TO THE CLIENTS BY CLAIMIN G THAT THE ADDITION WOULD HAVE REDUCED DRASTICALLY. THE LEARNE D CIT(A) HAS ALSO CONSIDERED THE REPLY DATED 29.11.2010 OF THE A SSESSEE IN WHICH STATEMENT OF PROFIT/LOSS BY THE CLIENTS FOR WHOM TH E ASSESSEE MADE SAUDA THROUGH NBOT EXCHANGE. IN TABLE NO. 5 OF THE IMPUGNED ORDER (PAGE 11) POSITION OF CLIENTS PROFIT/LOSS FOR THE A.YS. 2005-06 AND 2006-07 HAS BEEN SUMMARISED. LIKEWISE IN TABLE NO. 6 THE LOSSES SUFFERED BY THE CLIENTS HAVE BEEN DISCUSSED. AT PAGES 15 TO 35 OF THE IMPUGNED ORDER THE LEARNED CIT(A) HAS DI SCUSSED THE COMPLETE LIST OF CLIENTS WHICH WAS FILED BEFORE HIM FOR VARIOUS 9 ASSESSMENT YEARS THEREFORE THE SAME IS NOT BEING REPRODUCED BEING A MATTER OF RECORD. 4.1 IF THE OBSERVATION MADE IN THE ASSESSMENT ORDE R CONCLUSION DRAWN IN THE IMPUGNED ORDER AND THE ASSE RTION MADE BY THE LEARNED RESPECTIVE COUNSEL ARE KEPT IN JUXTAPOS ITION AND ANALYSED WE FIND THAT BROADLY THE ADDITION HAS BEE N MADE BY THE LEARNED ASSESSING OFFICER ON THE GROUND THAT THE AS SESSEE DID NOT FURNISH THE INCOME TAX RETURNS AND BALANCE SHEETS O F THE CLIENTS FOR WHOM TRANSACTIONS THROUGH NBOT EXCHANGE WERE EFFECT ED BY THE ASSESSEE. NOW THE QUESTION ARISES IF THE CLIENTS D O NOT REFLECT SUCH PROFIT IN THEIR RETURNS WHETHER THE ASSESSEE CAN BE PENALISED FOR THEIR FAULT. ADMITTEDLY SUCH PROFIT/INCOME WAS PAS SED THROUGH BANKING CHANNEL TO THE CLIENTS THEREFORE IN OUR H UMBLE OPINION THE ASSESSEE CANNOT BE PENALISED FOR THE FAULT IF ANY OF THE CLIENTS MORE SPECIFICALLY WHEN THE ASSESSEE FILED THE COPIE S OF BANK STATEMENTS IN SUPPORT OF ITS CLAIM THAT THE FUNDS O N ACCOUNT OF SETTLEMENT OF VARIOUS SAUDAS/TRANSACTIONS FOR AND O N BEHALF OF THE CLIENTS WERE TRANSFERRED FROM EACH OTHER ACCOUNT T HROUGH BANKING CHANNEL. WE FURTHER FIND THAT THE LEARNED ASSESSING OFFICER HAS NOT 10 PIN-POINTED A SINGLE INSTANCE AGAINST THE CLAIM OF THE ASSESSEE MORE SPECIFICALLY WHEN THE LIST OF CLIENTS ALONGWITH ADD RESSES WERE DULY FURNISHED DURING ASSESSMENT PROCEEDINGS. IT IS ALSO NOTED THAT SUCH CONFIRMATIONS WERE NOT FILED IN RESPECT OF ALL CLIE NTS BUT THEIR ACCOUNTS ALSO WERE APPEARING IN THE BOOKS OF THE AS SESSEE. THE CONCERNED CLIENTS HAVE DULY SIGNED THOSE ACCOUNTS M ENTIONING THEIR PAN. IT IS ALSO PERTINENT TO MENTION HERE THAT THE DEPARTMENT ON IDENTICAL FACTS BEFORE SEARCH ON 2.5.2008 ACCEPTE D IDENTICAL CLAIM OF THE ASSESSEE FOR A.Y. 2004-05 (ORDER DATED 1.11. 2006) AND 2005- 06 (ORDER DATED 5.6.2007) FRAMED U/S 143(3) OF THE ACT COPIES OF WHICH ARE AVAILABLE AT PAGES 1665 TO 1673 OF THE PA PER BOOK. IT IS WORTH MENTIONING THAT AN ELABORATE ORDER HAS BEEN P ASSED BY THIS BENCH ON IDENTICAL FACTS IN THE CASE OF NANDLAL MAN GLANI (IT(SS) NOS. 94 TO 100/IND/2012 ETC.) ORDER DATED 29.7.201 3 IN FAVOUR OF THE ASSESSEE. PRECISE FACTS AND OBSERVATION OF THE BENCH WAS AS UND E R :- 11 THE REVENUE AS WELL AS THE ASSESSEE ARE IN APPEALS FOR DIFFERENT AYS AND THE ASSESSEE HAS ALSO PREFERRED CROSS-OBJECTIONS. 2. DURING HEARING WE HAVE HEARD SMT. MRIDULA BAJPAI LD. CIT/DR AND SHRI TRIBHUVAN SACHDEVA LEARNED COUNSEL FOR THE ASSESSEE. AT THE OUTSET THE LEARNED COUNSEL FOR THE ASSESSEE DID NOT PRESS THE APPEALS FOR A.YS. 2007-08 [IT(SS)A NO.101/IND/2012] & 2008-09 [IT(SS)A NO.102/IND/2012] THEREFORE BOTH THESE APPEALS OF THE ASSESSEE ARE DISMISSED AS NOT PRESSED. 2.1 NOW WE SHALL TAKE UP APPEALS OF THE REVENUE WHEREIN COMMON GROUNDS HAVE BEEN RAISED. THE FIRST COMMON GROUND PERTAINS TO DELETING THE ADDITIONS MADE ON ACCOUNT OF PROFIT CLAIMED TO UNREGISTERED CLIENTS FOR AYS 2003-04 TO 2009-10. THE CRUX OF ARGUMENTS ADVANCED ON BEHALF OF THE REVENUE IS THAT THE LD. ASSESSING OFFICER WAS BUSY IN TIME-BARRING MATTERS THUS ADEQUATE OPPORTUNITY WAS NOT PROVIDED TO THE ASSESSING OFFICER BY THE LEARNED CIT(A). IT WAS ALSO PLEADED THAT RETURNS OF BENEFICIARIES WERE NOT FILED BEFORE THE ASSESSING OFFICER. THUS THE ASSESSMENT ORDERS WERE DEFENDED. OUR ATTENTION WAS ALSO INVITED TO THE LETTER DATED 16.1.2012 ADDRESSED TO THE LD. CIT(A) BY THE ASSESSING OFFICER MENTIONING THAT THE ADDITIONAL EVIDENCE COULD NOT BE VERIFIED AS HE WAS BUSY IN TIME BARRING MATTERS AND ALSO THAT HE WAS ASSIGNED THE DUTY OF OBSERVER IN U.P. STATE ELECTIONS. RELIANCE WAS PLACED UPON THE DECISION IN NEW KAILASH COTTON FACTORY VS. ASSESSING OFFICER (2008) 166 TAXMAN 339 (P & H). ON THE OTHER HAND THE LEARNED COUNSEL FOR THE ASSESSEE STRONGLY DEFENDED THE IMPUGNED ORDERS BY 12 EXPLAINING THAT THE ASSESSEE WAS DOING TWO TYPES OF TRANSACTIONS FOR WHICH OUR ATTENTION WAS INVITED TO PAGES 19 & 20 OF THE PAPER BOOK. PLEA WAS ALSO RAISED THAT DUE TO CERTAIN CIRCUMSTANCES SOME OF THE DETAILS COULD NOT BE FILED BEFORE THE ASSESSING OFFICER HOWEVER THE SAME WERE FILED BEFORE THE LD. CIT(A) FOR WHICH REMAND REPORT WAS SOUGHT FROM THE ASSESSING OFFICER. OUR ATTENTION WAS INVITED TO PAGE 12 PARA 4.4 OF THE ORDER OF THE LD. CIT(A) CONTAINING THE COMPLETE LIST OF CLIENTS ALONG WITH THEIR ADDRESSES. OUR ATTENTION WAS FURTHER INVITED TO PAGE 43 (TABLE B) CONTAINING LIST OF CLIENTS FOR WHOM CONFIRMATIONS WERE FILED AND PAGE 47 (TABLE C) REGARDING LIST OF CLIENTS IN WHOSE CASES CONFIRMATIONS AND I.T. RETURNS WERE DULY FILED. THE SUM & SUBSTANCE OF THE ARGUMENTS WAS IN SUPPORT OF THE IMPUGNED ORDERS. 2.2 WE HAVE CONSIDERED THE RIVAL SUBMISSIONS AND PERUSED THE MATERIAL AVAILABLE ON RECORD. THE FACTS IN BRIEF ARE THAT A SEARCH OPERATION U/S 132 OF THE ACT WAS CARRIED OUT ON 2.5.2008 AT THE PREMISES OF THE ASSESSEE. IT WAS OBSERVED BY THE LD. ASSESSING OFFICER THAT THE NAMES OF THE CLIENTS WERE NOT APPEARING IN THE EXCHANGE THUS THE ENTIRE TRADE THROUGH EXCHANGE WAS DONE IN THE NAME OF THE ASSESSEE. THE PROFIT WAS CLAIMED TO BE APPORTIONED BETWEEN THE ASSESSEE AND THE CLIENTS. THE ASSESSEE IS A BROKER IN COMMODITIES EXCHANGE DERIVING PROFIT THROUGH TRANSACTIONS WITH NATIONAL BOARD OF TRADE (IN SHORT NBOT) ON BEHALF OF ITS CLIENTS AND ALSO FOR SELF. THE WORKING OF THE EXCHANGE IS GOVERNED BY THE RULES AND REGULATIONS ISSUED BY FORWARD MARKET COMMISSION. THE EXCHANGE APPOINTS BROKERS ON CERTAIN TERMS AND CONDITIONS 13 INCLUDING MAINTENANCE OF MINIMUM GUARANTEE MARGIN FOR TRANSFER OF FUNDS FROM THE BROKERS ACCOUNTS TO THE EXCHANGE ACCOUNTS IN CASE OF SHORTAGE OF MARGIN. THE BROKERS REGISTERED WITH THE EXCHANGE ARE ENTITLED TO CARRY OUT TRANSACTIONS FOR AND ON BEHALF OF ITS CLIENTS. THE BROKERS ARE ALSO PERMITTED TO TRANSACT IN THE EXCHANGE FOR SELF. TO ASCERTAIN THIS ASPECT THE LD . ASSESSING OFFICER ASKED THE ASSESSEE TO EXPLAIN AS TO WHY THE INCOME SHOWN AS TRANSFERRED TO SUCH CLIENTS SHOULD NOT BE ASSESSED IN THE HANDS OF THE ASSESSEE TO WHICH THE ASSESSEE EXPLAINED AS UNDER: A. THE ASSESSEE HAS RECEIVED BROKERAGE FROM NON- MEMBER CLIENTS WHICH IS ACCOUNTED FOR ON THE DATE O F PURCHASE AND SETTLEMENT OF FORWARD CONTRACT. B. THOUGH THE BYE-LAWS OF THE EXCHANGE MENTION THE REGISTRATION OF NON-MEMBER CLIENTS BUT IN PRACTICE THE NON- MEMBER CLIENTS WERE NOT REGISTERED BY ANY LISTED ME MBER OF THE EXCHANGE. C. THE AUDITED ACCOUNT WERE SUBMITTED BEFORE THE EXCHANGE BUT NO DISCREPANCY WAS POINTED OUT REGARD ING NON- REGISTRATION NON-MEMBER CLIENTS HENCE IT WAS NOT S ERIOUSLY LOOKED INTO. D. THE TRANSACTIONS ARE REGISTERED IN THE BOOKS OF ACCOUNTS OF THE ASSESSEE. E. AFTER CLOSING OF TRADE TIME CONFIRMATION STATEM ENT OF SAUDA IS SENT TO THE CLIENT. F. NO ADVERSE FINDINGS WERE GIVEN BY AN INSPECTION CARRIED OUT BY FORWARD MARKET COMMISSION. G. THE AGREEMENT WITH THE CLIENTS WERE NOT REGISTER ED WITH THE EXCHANGE IN THE ABSENCE OF ADEQUATE AWARENESS. H. HE HAS NOT ACCEPTED ANY MARGIN MONEY FROM ITS NO N- MEMBER CLIENTS HOWEVER MARKED TO MARKET WAS ACCEP TED FROM THE CLIENTS. 14 THE APPREHENSION OF THE INVESTIGATION WING AS WELL OF THE ASSESSING OFFICER WAS THAT THERE WAS DIVERSION OF THE PROFIT BY THE ASSESSEE IN THE NAMES OF SUCH CLIENTS. THE LD. ASSESSING OFFICER DOUBTED THE GENUINENESS OF TRANSACTIONS RECORDED IN THE NAMES OF VARIOUS CLIENTS AND ALSO IN OWN BOOKS OF THE ASSESSEE. THE ASSESSEE FILED CONFIRMATIONS AND COPIES OF INCOME-TAX RETURNS OF SOME OF THE CLIENTS. THE LD. ASSESSING OFFICER ACCEPTED THE GENUINENESS OF THE CLAIM WITH RESPECT TO THE CLIENTS PROFIT ONLY IN THE CASES WHERE THE ASSESSEE COULD FILE THE COPY OF THEIR INCOME-TAX RETURNS AND FOR THE REMAINING THE PROFIT WAS ADDED TO THE TOTAL INCOME OF THE ASSESSEE. THE ADDITIONS SO MADE ARE SUMMARISED HEREUNDER: A.Y. RETURNED INCOME (RS.) ASSESSED INCOME (RS.) AMOUNT OF ADDITION (RS.) DEMAND RAISED (RS.) 2003-04 1291630 32136830 30845200 19556565 2004-05 982830 94694260 93711430 58076988 2005-06 2100080 69113640 66993555 26733804 2006-07 1219240 96995670 95776429 52733842 2007-08 1218340 43821910 43305454 23064869 2008-09 1643580 29704360 27811941 13379310 2009-10 6164930 9080060 1915131 3210456 2.3 THE AGGRIEVED ASSESSEE PREFERRED APPEALS BEFORE THE LD. CIT(A) WHERE SOME ADDITIONAL EVIDENCES WERE FILED. IT WAS CLAIMED THAT THE ASSESSING OFFICER DID NOT ASK FOR LIST OF CLIENTS WHO HAD SUFFERED LOSSES IN NBOT TRANSACTIONS. THE REMAND REPORT WAS SOUGHT FROM THE LD. ASSESSING OFFICER BY THE LEARNED CIT(A) IN REGARD TO ADDITIONAL EVIDENCES FILED BEFORE HIM. HOWEVER THE ASSESSING OFFICER DID NOT FILE THE REMAND REPORT. THE SUBMISSIONS OF THE ASSESSEE 15 AND THE CONFIRMATIONS FILED BEFORE THE LD. CIT(A) ARE SUMMARISED AS UNDER: 4.3 DURING THE APPEAL PROCEEDINGS DETAILED SUBMISSIONS HAVE BEEN MADE WHICH HAVE BEEN REPRODUCED IN PARA 3 ABOVE. IT HAS BEEN PLEADED THA T ALL THE CLIENTS ARE GENUINE AND FUNDS WERE TRANSFERRED BETWEEN THE ASSESSEE AND THOSE CLIENTS THROUGH BANK ING CHANNELS ONLY; AND THAT MERELY ON ACCOUNT OF FAILUR E FOR HAVING REGISTERED THOSE CLIENTS IN THE RECORD OF NB OT THE INCOME OF THOSE CLIENTS CANNOT BE ADDED TO ITS INCOME. THE ASSESSEE ALSO ACCEPTED THAT AS PER THE RULES AND REGULATIONS OF NBOT IT WAS REQUIRED TO GET ITS CLIENTS REGISTERED IN THE EXCHANGE BUT THIS WAS NO T DONE SO BY AND LARGE BY ALL THE BROKERS BECAUSE THE EXCH ANGE (NBOT) DID NOT ENFORCE THE REGISTRATION. THE RESULT WAS THAT THOUGH THE NAME OF CLIENTS (FOR WHOM THE ASSES SEE HAD TRANSACTED I.E. SAUDA WAS EFFECTED IN NBOT) DID APPEAR IN ITS BOOKS OF ACCOUNTS BUT THE SAME WAS NO T RECORDED IN NBOT'S RECORDS. FOR THIS REASON ENTIRE PAY- IN AND PAY-OUT IN THE NBOT WAS RECORDED IN THE NAME OF THE ASSESSEE ONLY WHEREAS THE FINANCIAL RECORDS O F THE ASSESSEE DID REFLECT THE CORRESPONDING TRANSACTIONS AND THE LEDGER ACCOUNTS OF ALL THOSE CLIENTS. IT WAS PL EADED THAT BROKERAGE WAS DULY CHARGED ON SUCH TRANSACTION S. DURING THE PROCEEDINGS NEVERTHELESS THE ASSESSEE FURTHER COLLECTED THE CONFIRMATIONS AND / OR ITRS O F SOME OF THE CLIENTS IN SUPPORT OF ITS CLAIM THAT ALL ITS CLIENTS WERE GENUINE AND THE PROFIT PASSED ON TO THEM WERE ALSO REFLECTED BY THEM IN THEIR ITRS. IT HAS BEEN ALSO SUBMITTED THAT INSPITE OF THEIR BEST EFFORT THEY C OULD NOT COLLECT THE ITRS OF ALL ITS CLIENTS FOR THE REASONS THAT MOST OF THE PERSONS ARE HESITANT TO PROVIDE SUCH DOCUMEN TS. THE ASSESSEE ALSO SUBMITTED THE LIST OF CLIENTS WHO HAD SUFFERED LOSSES AND MADE A REQUEST TO ADMIT ALL THO SE DOCUMENTS [ CONFIRMATIONS ITRS] AS ADDITIONAL EVID ENCE UNDER RULE 46A. THE APPLICATIONS OF THE ASSESSEE TO GETHER WITH THE ENCLOSURES (ADDITIONAL EVIDENCES) IN THIS REGARD WAS SENT TO THE AO VIDE THIS OFFICE LETTER DATED 09.12.2011 AND 19.01.2012 FOR HIS COMMENTS. HOWEVER SO FAR NO COMMENTS HAVE BEEN RECEIVED ON THE ISSUE OF ADMISSIBILITY OF ADDITIONAL EVIDENCES UNDER RULE 46 A. IN ITS APPLICATION THE ASSESSEE HAD TAKEN PLEA THAT DURIN G THE ASSESSMENT PROCEEDINGS THOSE CONFIRMATIONS ITRS C OULD NOT BE RECEIVED FROM THE CONCERNED CLIENTS INSPITE OF H IS REPEATED REQUEST; MOREOVER ADEQUATE TIME FOR COMPLIANCE WAS ALSO NOT 16 GIVEN BY THE AO AND AS SUCH THE ASSESSEE WAS PREVEN TED BY SUFFICIENT CAUSE TO FURNISH THOSE DOCUMENTS BEFORE THE AO. IT IS ALSO SUBMITTED THAT THE AO HAD NOT CALLED FOR THE C LIENTS LIST WHO HAD SUFFERED LOSSES AND THEREFORE THE SAME WAS BEING FILED AT THE APPELLATE STAGE AS ADDITIONAL EVIDENCE. I HA VE CONSIDERED THE APPLICATION SO MADE BY THE ASSESSEE FOR ADMISSI ON OF ADDITIONAL EVIDENCES. I FIND THAT THESE DOCUMENTS I N THE FORM OF ADDITIONAL EVIDENCES IN THE FORM OF CONFIRMATIONS A ND ITRS WERE NOT IN THE POSSESSION OF THE ASSESSEE RATHER THEY HAD TO COLLECT IT FROM ITS CLIENTS; THE ASSESSEE COULD COL LECT THESE DOCUMENTS WITH LOT OF DIFFICULTY BUT AFTER THE COMP LETION OF ASSESSMENT. IN VIEW THEREOF I AGREE WITH THE ASSES SEE'S PLEA THAT IT WAS PREVENTED BY SUFFICIENT CAUSE TO FURNISH THO SE DOCUMENTS BEFORE THE A.O. THE CLIENT'S LIST FOR LOSSES WAS EITHER NOT CALLED FOR OR NOT TAKEN INTO ACCOUNT BY THE AO. ACCORDING LY I ADMIT THESE DOCUMENTS AS ADDITIONAL EVIDENCES. 4.4 BASED ON THE CONFIRMATIONS / ITRS FURNISHED EITHER BEFORE THE AO OR BEFORE ME (AS ADDITIONAL EVIDENCE) I HAD ASKED ASSESSEE TO COMPILE THE RELEVANT INFORMATION SUCH AS NAME AND ADDRESS OF THE CLIENTS PAN THE AMOUNT OF PROFIT / LOSS TRANSFERRED TO THE CLIENT THE GROSS TOTAL I NCOME AND THE INCOME FROM SPECULATION BUSINESS [I.E NBOT PRO FITS) SHOWN BY THE CLIENTS ILL THEIR RETURNS. THE REQUIRE D COMPILATION HAS BEEN MADE BY PREPARING THREE SEPARA TE TABLES. THE TABLE-A CONTAINS THE LIST OF ALL THE CL IENTS THEIR ADDRESSES PAN AND THE AMOUNT OF PROFIT / LOSS TRAN SFERRED BY THE ASSESSEE TO THOSE CLIENTS. THE TABLE- B CONT AINS THE LIST OF THOSE CLIENTS FOR WHOM CONFIRMATION COULD B E FILED WHEREAS THE TABLE -C CONTAINS THE LIST OF THE CLIEN TS IN RESPECT OF WHICH CONFIRMATION AND ITRS BOTH WERE FI LED. THE TABLE- C ALSO CONTAINS THE INFORMATION AS REGAR DS TO THE GROSS TOTAL INCOME AND THE INCOME FROM SPECULATION BUSINESS SHOWN BY SUCH CLIENTS IN THEIR RETURNS. TH E INFORMATION HAS BEEN COMPILED ASSESSMENT YEAR-WISE ALSO. I HAVE TEST CHECKED THE CONTENTS OF THESE TABLES WITH REFERENCE TO THE CONFIRMATIONS / ITRS. THE RELEVANT TABLES ARE AS UNDER: 17 TABLE - A COMPLETE LIST OF THE CLIENT & THEIR ADDRESS AY - 2003 - 04 SL NO. NAME OF THE CLIENT ADDRESS OF THE CLIENT PAN OF THE CLIENT PROFIT TO THE CLIENT LOSS OF THE CLIENT 1 ADITI W/O GIRISH PANJANI 116 KATJU COLONY INDORE ADQPP7071F 44 740 2 AMIT S/O PRATAP TOLANI 28 - 29 MEHAK APARTMENT SCHEME NO. 101 MANIK BUGH ROAD INDORE ACJPT9269R 56 320 3 AMRITA W/O GURUCHAN PANJAWANI 116 KATJU COLONY INDORE ADQPP7143J 30 360 4 AND AGRO FOODS LTD. EUPHARMA HOUSE SAHAKAR ROAD VILE PARLE (EAST) MUMBAI AACCA0191K 2 276 180 5 31 SAROJINIDEVI ROAD SECUNDERAB AD - 19 343 704 6 ARCHANA DHANESH MANGLANI A-501 PEARL ARCADE J.P. ROAD MUMBAI ACRPB6358 A 50 580 18 7 ARUNA ENTERPRISES SHAMJI LADHA BUILDING 2 FLOOR 357 BHANDARKAR (EAST MUMBAI) 47 240 8 ASHISH KUMAR JAIN 87/2 TEL GALI SIYAGANJ INDORE ABFPJ3678M 64 800 9 ASHOK KUMAR PARASRAM HUF 8 SADHU NAGAR MANIK BAGH ROAD INDORE AACHA6441B 49 080 10 AGRI BUSINESS INTERNATIONAL 202 BANSI PLAZA 581 M.G.ROAD INDORE AACFA8681P -965 800 11 BHAJORAI FATS@ PROTEINS PVT.LTD. 18/22/ZACEIR BAZAR ABOVE PNB NEXT COTTON EXCHANGE BUILDING MUMBAI 13 920 12 BETUL OILS & FLOURS LTD. 810 MARKER CHAMBER 88 TH FLOOR NARIMAN POINT MUMBAI 16 750 13 BHADRA L MEHTA 80 B PATWA CHAL ROOM NO. 19 JAWERI BAZAR 1 ST FLOOR MUMBAI-2 2 150.000 14 DARUKA TRADERS 49 AGRASEN NAGAR INDORE 357 280 15 DIVYA OIL PRODUCTS C/O 15-2-457-II FLOOR VENKATESHWAR NILAYAM KISHANGANJ HYDERABAD-500012 116 300 16 DWECOM ELECTRODES LTD. VILLAGE TALAWALI CHANDA MANGLIA INDORE AABCD1492 M 9 649 180 17 DHULIA TRADERS -195 300 18 GAJENDRA CHIMANLAL JAIN FAMILY HUF 2/18 NEW MAHESH NAGAR INDORE AACHG3299P 62 800 19 GHANSHYAMDA S PARIYANI(HUF) 38 KATJU COLONY INDORE AAAHG7630J 12 840 20 GIRIRAJ KISHORE AGRAWAL JIWAJI NAGAR MORENA ABVPA0257B 100 000 21 GUJRAT OVERSEAS DRUGS LTD. 50/2 LODHIPURA INDORD-452002 301 500 19 22 GULAB BAI JAIN 2/16 MAHESH NAGAR INDORE AGGPJ2401H 31 440 23 GUJRAT AMBUJA EXPORTS LTD. AMBUJA TOWER NR. DARPAN SIX ROAD NAVRANGPURA AHMEDABAD-380014 AAACG3980A -2 782 450 24 J.V.VASA 336 SADAR STOCK EXCHANGE RAJKOT AABHV4216J 997 320 25 JAIN SENETARY WARE 91 TEL GALI SIYAGANJ INDORE 108 880 26 JAY KUMAR PARASRAM HUF 29 SIYAGANJ INDORE AABHJ7216E 59 220 27 JITENDRA KUNDWANI 18-B ASHOK KHASGI BAZAR GWALIOR AJCPK 1645G 100 440 28 JYOTEEN S. SETHIA 14 KAILESH BHAVAN 1 ST FLOOR 258 MATUNGA SION ROAD MUMBAI-400022 AAHPS6193B 209 180 29 KALPANA BOTADARA 17 SNEHLATA GANJ STREET NO-4 INDORE AFPPB1429J 30 KANCHAN W/O ASHOK KUMAR 8 SADHU NAGAR MANIK BAGH INDORE AMGPS1344H 29 520 31 K.P.MANIK 24 NEW BARDEN LINE MAZID BUNDER MUMBAI 47 500 32 KAILASH CHAND MITTAL 4/7 USHAGANJ CHHAWANI INDORE AGQPM4057 M 50 120 33 KALPANA DENGRE 201 SURYA APARTMENT 1-B ANNAPURNA NAGAR INDORE-452009 AHBPG8502F 39 400 34 KETU A. SETHIYA 6 KAILESH BHAVAN 1 ST FLOOR 258 MATUNGA SION ROAD MUMBAI- 400022 212 320 35 KISHORE KUMAR PARASRAM HUF 8 SADHU NAGAR INDORE AAPHK2217J 140 140 36 KRISHNA OIL EXTRACTIONS LTD. 6/1 NEW PALASIA INDORE AAACK9866D 37 KUMARI KIRAN D/O SHRI VASUDEO 116 KATJU COLONY INDORE AMBPP7323C 145 700 38 KUNJ A. SETHIYA 6 KAILESH BHAVAN 1 ST FLOOR 258 MATUNGA SION ROAD MUMBAI- 400022 AAPPS7425Q 201 320 39 K.K.TRADERS -1 788 400 20 40 KUNTESH JAIN 58/8 NEW DEWAS ROAD BEHIND S.B.OF INDORE 51 520 41 LIBERTY OIL MILLS LTD. -1 172 500 42 LAXMI SOLVEX 401 B BLOCK CORPORATE HOUSE 169 RNT MARG INDORE AAACL1082G -2 737 500 43 LAKHILAL TOTAMAL -147 800 44 LEO EDIBLE & FATS LTD HYDRABAD AAACL4123E -5 829 400 45 LEELADEVI PARASRAM 20 SIYAGUNJ INDORE AMGPS1339E 38 300 46 M.A.PARMAR D-301 MOHITA NAGAR ANDHERI-KURLA ROAD CHAKAL ANDHERI (EAST) MUMBAI- 400099 AGRPP7907A 106 980 47 MAHESH JAIN 1/13 MAHESH NAGAR INDORE 30 420 48 MANOHAR SAINI G-1 PRINCE APARTMENT 87-88 ASHISH NAGAR INDORE 28 900 49 MANOJ CHIMANLAL JAIN FAMILY 2/16 MAHESH NAGAR INDORE AACHM4387A 62 800 50 MOHITE & MOHITE 17-E-MOHITE BUILDING NEAR NAGAL PARK JILLA PARISAD KOLHAPUR (M.S) 3 497 100 51 MURLIDHAR BADLANI 152 JAWAHER NAGAR NEEMUCH (M.P.) 44 720 52 NANIKRAM MOTUMAL GHODA NIKAS ROAD BHOPAL -15 200 53 NITIN JAIN 90 TEL GALI SIYAGUNJ INDORE ABJPJ0530E 29 640 54 PRAVEEN CHIMANLAL JAIN FAMILY 2/16 MAHESH NAGAR INDORE AAEHP7018K 62 800 55 PREMA AGRAWAL 49 AGRASEN NAGAR INDORE ABCPA4472 D 92 520 56 POONA DALL & OIL MILLS LTD 103-104 HADAPSAR IND.ESTATE PUNE- 411013 AABCP2950I 23 600 57 PUNAMDEVI 20 SIYAGUNJ INDORE AMGPS1348 48 960 21 INDER KUMAR M 58 RAJENDRA PRABHUDAS POBARU 22 COMMERCIAL CHAMBER SATTA BAZAR RAJKOT ACIPP9212R 168 430 59 RAJESH V. THAKKAR 22 COMMERCIAL CHAMBER SATTA BAZAR RAJKOT ACFPT5671D 1 358 980 60 RAJIV VYAS S/O O.P.VYAS 58 000 61 RAKHAB CHAND JAIN 53 BHAGWANDEEN NAGAR INDORE ABXPJ4578N 35 080 62 RITESH PARASMAL KATKATI HUF 26-F BAKHTAWAR RAM NAGAR INDORE AAJHR7644N 50 980 63 RITESH PARASMAL S/O PARASMAL 26-F BAKHTAWAR RAM NAGAR INDORE AEHPJ3489H 30 140 64 SAGARDEEP JAIN 12/1 NAVARATAN BAUG INDORE ACWPJ3596L 34 680 65 SAVITA AGRAWAL 49 AGRASEN NAGAR INDORE ABCPA4471A 89 460 66 SHANTADEVI KUNDWANI 18-B ASHOK KHASGI BAZAR GWALIOR AJCPK1652K 110 400 67 SEEMA KHANDELWAL 30 SHRINAGAR MAIN INDORE AJGPK4799P 47 400 68 SHEETAL KUMAR PARASMAL KATKATI HUF 26-F BAKHTAWAR RAM NAGAR INDORE AAPHS1891C 49 560 69 SHIKHA AGRAWAL 49 AGRASEN NAGAR INDORE 89 840 70 SHEETAL DAS KUNDWANI 18-B ASHOK KHASGI BAZAR GWALIOR AJCPK1636M 140 060 71 SIDDHARTH JAIN 17 DILPASAND COLONY RACE CORCE ROAD INDORE ABFPJ3679L 65 280 72 SONIYA RAJENDRA MANGLANI 17 DILPASAND COLONY RACE CORCE ROAD INDORE ABFPJ3679L 49 200 73 SMT. GEETA DEVI VINOD BADLANI 136 JAWAHAR NAGAR NEEMUCH (M.P.) 75 200 74 SMT. NEETA SINGHAL 136 JAWAHAR NAGAR NEEMUCH (M.P.) ARKPS0691L 100 100 75 SMT. PREMLATA S.JAIN 31 SITARAM PARK COLONY INDORE 41 400 76 SMT. PRITI R. JAIN 31 SITARAM PARK COLONY INDORE 40 880 77 SMT.SUNITA 26-F BAKHTAWAR RAM AEXPJ9253P 75 140 22 W/O RITESH KUMAR NAGAR INDORE 78 SUSHMA JAIN 1/13 MAHESH NAGAR INDORE 30 420 79 SWETA MITTAL 4/7 USHAGUNJ CHHAWANI INDORE 49 520 80 TRILOK CHANDRAJI BHUTRA PRADEEP DRESSES BHAV KAA BAZAR LASKHAR GWALIOR 23 000 81 V.P.MANIK 24 NEW BARDAN LINE MAZID BUNDER MUMBAI 49 920 82 VANDANADEVI GIRISH KUMAR 8 SADHU NAGAR INDORE BAOPS9240P 30 940 83 VANITA W/O DEEPAK MANSARAMANI 6A/3 NEW PALASIA 49 440 84 VARSHDEVI JAY KUMAR 20 SIYAGUNJ INDORE AMGPS1350 M 40 400 85 VASUDEV PARMANAND KAKWANI HUF 491 ANAND NAGAR INDORE 33 760 86 VIJAY KUMAR GUPTA 8 PRATIMA SOCIETY NAVRANGPURA AHMEDABAD AANPG7703R 4 423 400 87 VIJAY KUMAR JAIN 87/2 TELGALI INDORE 64 680 88 VINOD KUMAR BADLANI 136 JAWAHAR NAGAR NEEMUCH (M.P.) 46 620 89 VINOD KUMAR KAKWANI (HUF) 49 ANAND NAGAR BEHIND SAPNA SANGEETA CINEMA INDORE 50 420 90 VINOD KUMAR PARASRAM HUF 136 JAWAHAR NAGAR NEEMUCH (M.P.) 50 620 91 VISHAL EXPORTS OVERSEAS LTD. VISHAL HOUS OPP. SALES INDIA ASHRAM ROAD AHMEDABAD AAACV2354D 1 555 800 92 VISHAL JAIN 17 DILPASAND COLONY RACE CORCE INDORE ADCPJ9275R 80 520 93 VARUN MARCANTILE -1 001 000 94 VISHAL SANGHAVI S/0 PRAKASH 641 M.G.ROAD ABOVE DULHAN SAREE CENTER NEAR KRISHNA PURA BRIDGE INDORE 36 400 TOTAL 31 216 52 -35 979 054 23 0 A.Y.2004-05 1 ANAND MOHITA AGRO INDUSTRIES 5 FLOOR YUGDHARMA COMPLEX CENTER BAZAR ROAD RAMDASPATH NAGPUR AABCA6797Q 6 025 300 2 AND AGRO FOODS LTD. EUPHARMA HOUSE SAHAKAR ROAD VILE PARLE (EAST) MUMBAI AACCA0191K 628 000 3 ARUNA ENTERPRISES SHAMJI LADHA BUILDING 2 FLOOR 357 BHANDARKAR ROAD MATUNGA (EAST MUMBAI) 39 060 4 ARUNA MECHONI SHAMJI LADHA BUILDING 2 FLOOR 357 BHANDARKAR ROAD MATUNGA (EAST MUMBAI) 85 040 5 ASHISH KUMAR JAIN 87/2 TEL GALI SIYAGANJ INDORE ABFPJ3678M 65 240 6 ASHA JAIN 2/16 MAHESH NAGAR INDORE ABGPJ2402E 54 820 7 BIO-CHEM FINANCE LTD. 130 TRADE CENTER 18 SOUTH TUKOGANJ INDORE AABCB7587P -300 600 8 BAHETI SOYA LINKS 212 MOURYA CENTEER RACE COURSE ROAD INDORE AAIFBO346A 1 529 820 9 BHAJORAI FATS@ PROTEINS PVT.LTD. 18/22 ZACEIR BAZAR ABOVE PNB NEXT COTTON EXCHANGE BUILDING MUMBAI 36 600 10 BHOLANATH BANSAL JIWAJI GANJ MORENA AGZPB5297K 197 400 11 B.N.OIL PVT. LTD. 215 SUNRISETOWER M.G.ROAD INDORE AACCB2463M 2 500 120 12 CHANDRAKANT N. SUBA 46 COMMERCIAL CENTER SATTA BAZAR RAJKOT GUJRAT 500 060 13 CRONI FINANCE & TRADING P.LTD. 13 MORSALI GALI- INDORE 9 716 080 14 CHIMANLAL JAIN 2/16 MAHESH NAGAR INDORE ACUPJ3751H 109 960 15 DHANVANTI PAMNANI 23 TRIVENI COLONY INDORE 60 500 16 DILIP KUMAR BANSAL JIWAJIGANJ MORENA 199 020 24 17 DWECOM ELECTRODES LTD. VILLAGE TALAWALI CHANDA MANGLIA INDORE AABCD1492 M 9 018 920 18 GAJENDRA CHIMANLAL JAIN FAMILY HUF 2/18 NEW MAHESH NAGAR INDORE AACHG3299P 102 800 19 GANESHIBAI SINGHAL JIWAJIGANJ MORENA AGGPB1659G 104 820 20 GHANSHYAMDA S PARIYANI(HUF) 38 KATJU COLONY INDORE AAAHG7630J 8 760 21 GIRIRAJ KISHORE AGRAWAL JIWAJI NAGAR MORENA ABVPA0257B 200 040 22 GIRDHARI LAL ASARDA 205 RAJANI BHAVAN 569 M.G.ROAD INDORE AOGPS0962R 7 500 140 23 GULAB BAI JAIN 2/16 MAHESH NAGAR INDORE AGGPJ2401H 73 980 24 G. SHRIDHAR REDDY SUSHEN OIL & FOOD 15-2/147 HYDERABAD 403 460 25 GUJRAT AMBUJA EXPORTS LTD. AMBUJA TOWER NR. DARPAN SIX ROAD NAVRANGPURA AHMEDABAD-380014 AAACG3980A -19 966 102 26 HANSRAJ RAMJI SHAH E-35 FLAT NO-2 1 FLOOR PREM SAGAR CO-OPERATIVE SOCITY SECTOR 29 VASHI NEW MUMBAI 96 840 27 I.T.C. LTD. 31 SAROJINI DEVI ROAD SECUNDARABAD AAACI5950L -59 277 125 28 JAIN KRISHI KENDRA 5/2 MAHARANI ROAD INDORE AJCPK1645G 61 120 29 JAYANTILAL J. THAKKAR (HUF) SAMIR MANSION BLOCK NO-4 ABOVE CENTRAL BANK OF INDIA MASKASTH NAGPUR AACHJ9420R 300 340 30 JAYANTILAL SHANTILAL SARAF 4 RAJHANS SOCITY NASIK 139 460 31 JEEVANLAL PASAM SINGH SANGHAVI SURENDRA NAGAR COTTON HAFF GUJARAT 150 840 32 JITENDRA KUNDWANI 18-B ASHOK KHASGI BAZAR GWALIOR AJCPK 1645G 187 280 33 KUNTESH JAIN 58/8 NEW DEWAS 52 400 25 ROAD BEHIND S.B.OF INDORE 34 KALPANA SINGHAL JIWAJIGANJ MORENA ARKPS0748L 192 140 35 KAMLESH BALU BHAI SHAH 38 NAGAR SHETH RATANPOLE MARKET AHMEDABAD AMJPS3129M 200 220 36 KANTA BAI PARAS KUMAR KATKANI 26-F BAKHTAWAR RAM NAGAR INDORE AEAPJ8915K 105 600 37 KIRAN KHANDELWAL 30 SHRI NAGAR MAIN INDORE AJGPK4818D 83 520 38 KIRAN SINGHAL JIWAJIGANJ MORENA ABKPS0739F 199 3 00 39 KRANTI SATISH MANGLANI 201 BANSI PLAZA 581 M.G..ROAD INDORE AGOPM9986F 100 320 40 KRISHNA IRON STRIP & TUBE LTD. 821-A URLA IND.AREA SARORA RAIPUR AAACK9864B 6 154 640 41 KUSHAL BAI JAIN 12/1 NAVRATAN BAGH INDORE ABXPJ4580G 70 260 42 KUSUM PRAKASH CHAND JAIN 5/2 MAHARANI ROAD INDORE AHIPK9243L 40 440 43 LATA PAMNANI 24 TRIVENI COLONY INDORE AGDPP03901 3 50 400 44 LEELAVATIBEN SANGHAVI 602 603 EMBASSY TOWER JAWAHAR ROAD RAJKOT ACVPP1722H 150 260 45 LAXMI SOLVEX 401 B BLOCK CORPORATE HOUSE 169 RNT MARG INDORE AAACL1082G -7 542 900 46 LEO EDIBLE & FATS LTD HYDRABAD AAACL4123E 1 736 100 47 M.A.PARMAR D-301 MOHITA NAGAR ANDHERI-KURLA ROAD CHAKAL ANDHERI (EAST) MUMBAI- 400099 AGRPP7907A 125 020 48 MANOJ CHIMANLAL JAIN FAMILY 2/16 MAHESH NAGAR INDORE AACHM4387A 115 800 49 MADHVDAS PAMNANI 23 TRIVENI COLONY INDORE AFUPP3787N 62 600 50 MAHENDRA JAIN HUF 97 KASERA BAZAR INDORE AAMHM3246 B 39 920 51 MANILAL KATKANI 5 LAHORI MARKET 90/1 TELGALI SIYAGANJ INDORE ADQPK4789H 50 120 26 52 MANILAL KATKANI HUF 104 BALDEV APART. 31/1 RACE COURCE ROAD INDORE AAHHM3106 Q 30 080 53 M.P.GLYCHEM IND.LTD. 610 TULSIANI CHAMBERS NARIMAN POINT MUMBAI AAACM2696K -5 000 360 54 MANILAL PIRODIA 124 CHANDANI CHOUK RATLAM ADQPP6933Q 158 800 55 MANISH KUMAR RAKHAB CHAND JAIN 12/1 NAVRATAN BAGH INDORE ACQPJ2789K 29 900 56 MANJU JAIN 21/6 MAHESH NAGAR INDORE ABGPJ2401H 57 120 57 MANOJ KUMAR JAIN 2/16 MAHESH NAGAR INDORE ABGPJ2403F 78 400 58 MAYADEVI KHANDELWAL 30 SHRI NAGAR MAIN INDORE AJHPK5101A 82 130 59 MAYANK GAJENDRA JAIN 2/18 NEW MAHESH NAGAR INDORE AEMPJ2089L 120 800 60 MRS. RAKSHA J. THAKKAR SAMIR MANSION BLOCK NO-4 ABOVE CENTRAL BANK OF INDIA MASKASTH NAGPUR 141 900 61 NANIKRAM MOTUMAL GHODA NIKAS ROAD BHOPAL 42 750 62 NIRMALA MANGLANI 56 GULMOHAR COLONY INDORE ACVPM4433H 100 360 63 NITIKA KHANDELWAL 30 SHREE NAGAR MAIN INDORE AGUPK1735E 80 200 64 NITIN JAIN 90 TEL GALI SIYAGUNJ INDORE ABJPJ0530E 35 320 65 NITIN KUMAR JAIN HUF 90 TEL GALI SIYAGUNJ INDORE AADHN5898N 107 980 66 PADMADEVI BANSAL JIWAJIGANJ MORENA AHFPB3537P 198 100 67 PARAM INDUSTRIES LTD TALAWALI CHANDA MANGLIA INDORE -953 220 68 PARAS KUMAR SHANTILAL HUF 91 TEL GALI SIYAGUNJ INDORE AAIHP2237C 109 560 69 POOJA COMMODITY ENTERPRISES 29 SUNIL SHOPPING CENTER J.P.ROAD OPP.NAVARANG CINEMA ANDHERI (WEST) MUMBAI-58 AFYPM5337D 987 800 70 POONAM JAIN ADUPJ8357J 79 920 71 PRADEEP D-21 APMC MARKET AAAHP5712Q 49 960 27 JAMUNADAS (HUF) NO-1 MUDILI BAZAR NEW MUMBAI 72 PRADEEP KUMAR MANILAL G-12 KRISHNADEEP COMPLEX 11/1 MAHARANI ROAD INDORE ADHPP5641A 60 400 73 PRADEEP MANILAL PIRODIA (HUF) 3 JOY BUILDERS COLONY INDORE ADIHP1200R 39 800 74 PRAKASH BHAI VADILAL VASA 39 NAGAR SETH MARKET RATANPOLE AHMEDABAD AAWPV8923B 500 120 75 PARSURAM REDDY 15-2/457 HYDERABAD 100 100 76 PRAVEEN CHIMANLAL JAIN FAMILY 2/16 MAHESH NAGAR INDORE AAEHP7018K 96 800 77 POONA DALL & OIL MILLS LTD 103-104 HADAPSAR IND.ESTATE PUNE- 411013 AABCP2950I -434 500 78 PRAVEEN KUMAR JAIN 2/16 MAHESH NAGAR INDORE ABBPJ7682F 71 100 79 PRIME SOLVENT EXT.LTD. -939 280 80 PREETA JAIN 2/16 MAHESH NAGAR INDORE AEMPJ2088M 41 040 81 RAJENDRA KESHRIMAL RANKA (HUF) 7 BANGLOW 61/1 LAL BAGH NEAR NAI-DUNIA PRESS INDORE AAFHR1102R 52 220 82 RAKHAB CHAND JAIN 53 BHAGWANDEEN NAGAR INDORE ABXPJ4578N 14 760 83 RITESH PARASMAL KATKATI HUF 26-F BAKHTAWAR RAM NAGAR INDORE AAJHR7644N 29 940 84 RAMESH AGRAWAL 111 ROYAL GOLD 4-A Y.N.ROAD INDORE ABTPA5460G 4 046 960 85 RAJENDRA NANDALAL FAMILY (HUF) 201 BANSI PLAZA 581 M.G.ROAD INDORE AAIHR4359F 118 820 86 RAMNIKLAL CHAMPALAL & CO. SURENDRA NAGAR COTTON HAFF GUJRAT 199 820 87 ROHIT BALU BHAI SHAH 38 NAGAR SETH MARKET RATANPOLE AHMEDABAD AMKPS0784G 196 240 88 ROMA PAMNANI 24 TRIVENI COLONY INDORE AFYPP3792H 50 900 89 SAGARDEEP 12/1 NAVARATAN ACWPJ3596L 70 480 28 JAIN BAUG INDORE 90 SHANTADEVI KUNDWANI 18-B ASHOK KHASGI BAZAR GWALIOR AJCPK1652K 199 320 91 SEEMA KHANDELWAL 30 SHRINAGAR MAIN INDORE AJGPK4799P 85 130 92 SHEETAL KUMAR PARASMAL KATKATI HUF 26-F BAKHTAWAR RAM NAGAR INDORE AAPHS1891C 59 840 93 SHEETAL DAS KUNDWANI 18-B ASHOK KHASGI BAZAR GWALIOR AJCPK1636M 411 220 94 SIDDHARTH JAIN 17 DILPASAND COLONY RACE CORCE ROAD INDORE ABFPJ3679L 49 440 95 SHARDA COMMODITIES PVT.LTD. INDORE -18 080 000 96 SUNLINE AGRO TRADE PVT. LTD MAHADKOSH HOUSE INDORE -34 024 651 97 SONIYA RAJENDRA MANGLANI 17 DILPASAND COLONY RACE CORCE ROAD INDORE ABFPJ3679L 150 720 98 SMT.SUNITA W/O RITESH KUMAR 26-F BAKHTAWAR RAM NAGAR INDORE AEXPJ9253P 77 850 99 SANGEETA JAIN W/O VIJAY JAIN 17 DILPASAND COLONY RACE CORCE ROAD INDORE ADYPJ6998F 100 240 100 SANGEETA PRADEEP PIRAODIA 305 VARSHDEEP APP.10/1 SOUTH TUKOGANJ INDORE ADQPP7254C 51 900 101 SANTOSHCHAN D JAIN 97 KASERA BAZAR INDORE ACAPJ3754C 70 520 102 SANTOSHCHAN D JAIN HUF 97 KASERA BAZAR INDORE AALHS6801G 41 520 103 SATISH MANGLANI 56 GULMOHAR COLONY INDORE ACVPM4430D 250 200 104 SOYASUN PROCESSORS P. LTD. 4 FLOOR NAV MAHARASHTRA HOUSE OP.SHANIWAR WADA 43 SHANIWAR PATH PUNE 77 700 105 SUDAMA LAL LALWANI 106 KATJU COLONY INDORE 499 960 106 SUPERB TRADING CO.PVT.LTD. INDORE 9 573 060 107 SUSHIL KUMAR C/O SHAKAMBARI AALHS8345B 4 422 700 29 KHOWLA (HUF) INDUSTRIES OLD COTTON MARKET KHAITAN BHAWAN 1 FLOOR AKOLA 108 V.HEERJI & CO. 3/29 MULJI OVERSHI BUILDING 116 KESHAV NAIK ROAD MUMBAI 4 996 120 109 VASANT NANALAL THAKKAR 3/29 MULJI OVERSHI BUILDING 116 KESHAV NAIK ROAD MUMBAI ACAPT3960C 499 860 110 VASUDEV KAKWANI) 49 ANAND NAGAR BEHIND SAPNA SANGEETA CINEMA INDORE ACPPK3564Q 49 880 111 U.A.PARMAR -108 400 112 VIJAY KUMAR GUPTA 8 PRATIMA SOCIETY NAVRANGPURA AHMEDABAD AANPG7703R 16 636 57 0 113 VIJAY KUMAR JAIN 87/2 TELGALI INDORE 65 110 114 VIPPY INDUSTRIES LTD. 28 IND.AREA A.B.ROAD DEWAS- 455001 AABCV1297N 15 200 115 VISHAL EXPORTS OVERSEAS LTD. VISHAL HOUS OPP. SALES INDIA ASHRAM ROAD AHMEDABAD AAACV2354D -3 712 450 116 VISHAL JAIN 17 DILPASAND COLONY RACE CORCE INDORE ADCPJ9275R 85 380 TOTAL 96 274 90 0 -150 339 588 A.Y.2005-06 1 AND AGRO FOODS LTD. EUPHARMA HOUSE SAHAKAR ROAD VILE PARLE (EAST) MUMBAI AACCA0191K -1 606 600 2 AGROTECH FOODS LTD. -2 240 950 3 ARUNA MECHONI SHAMJI LADHA BUILDING 2 FLOOR 357 BHANDARKAR ROAD MATUNGA (EAST MUMBAI) 59 695 4 ASHOK KUMAR PARMAR D-301 MOHITA NAGAR ANDHERI-KURLA ROAD CHAKAL ANDHERI (EAST) MUMBAI-400099 AADPP2962M -102 600 30 5 ASHISH AGRAWAL 55 CANT JABALPUR AAEHA4544P 80 191 6 ADANI EXPORTS LTD. 301 PRINCES PRIDE RD FLOOR 21/3 NEW PALASIA INDORE AABCA2804L 39 592 7 AKSHAT KUMAR JAIN 12/1 NAVRATAN BAGH INDORE AFUPJ5040C 90 503 8 ALPABEN TEJASHBHAI DOSHI C/O RAMANIKLAL CHAMPALAL NI COMPANY 18 TARMBAK CHAMBERMEHATA MKT. SURENDRANAGAR AJFPD5558C 100 034 9 ANAND MOHTA VEGETABLES KHAMGAON (BULDANA) M.S. AAACD5778P 2 499 600 10 ANUPAMA GARG C/O K.S.OILS LTD. JIWAJI GANJ MORENA GPG9844F 79 647 11 ASHISH KUMAR ADITI KUMAR HUF C/O K.S.OILS LTD. JIWAJI GANJ MORENA AAEHA7418N 90 503 12 ASHOK KANTILAL MECHONI SHAMJI LADHA BUILDING 2 FLOOR 357 BHANDARKAR ROAD MATUNGA (EAST MUMBAI) AAAPM9495M 50 027 13 ASHISH PALOD -124 800 14 BUNGE INDIA PVT. LTD. -140 000 15 BIO-CHEM FINANCE LTD. 130 TRADE CENTER 18 SOUTH TUKOGANJ INDORE AABCB7587P -501 900 16 BASANTILAL SUKHLAL JAIN AGAR (SHAJAPUR) INDORE ACKPJ9058M 79 940 17 BHASKAR EXXOILS LTD VILLAGE SIYA DIST. DEWAS 277 875 18 BETUL OILS & FLOURS LTD. 810 MARKER CHAMBER 88 TH FLOOR NARIMAN POINT MUMBAI 253 861 19 G. SHRIDHAR REDDY SUSHEN OIL & FOOD 15-2/147 HYDERABAD -396 700 20 GLENCORE GRAIN INDIA PVT. LTD PHARMA SEARCH HOUSE 3 RD FLOOR B.G.KHER MARG WORLI MUMBAI-18 AACCG4264D -2 029 900 21 GUJRAT AMBUJA EXPORTS LTD. AMBUJA TOWER NR. DARPAN SIX ROAD NAVRANGPURA AAACG3980A -14 106 200 31 AHMEDABAD-380014 22 ISHWARIDEVI W/O PARASRAM 136 JAWAHAR MARG NEEMUCH (M.P) AGGPB4589H 82 872 23 I.T.C. LTD. 31 SAROJINI DEVI ROAD SECUNDARABAD AAACI5950L -1 102 500 24 JAIN KRISHI KENDRA 5/2 MAHARANI ROAD INDORE AJCPK1645G 60 591 25 JAIN SENETARY WARE 91 TEL GALI SIYAGANJ INDORE 119 471 26 JITENDRA KUNDWANI 18-B ASHOK KHASGI BAZAR GWALIOR AJCPK 1645G 200 000 27 KRISHNA OIL EXTRACTIONS LTD. 6/1 NEW PALASIA INDORE AAACK9866D 14 137 23 6 28 KRISHNA IRON STRIP & TUBE LTD. 821-A URLA IND.AREA SARORA RAIPUR AAACK9864B 4 999 826 29 KUSHAL BAI JAIN 12/1 NAVRATAN BAGH INDORE ABXPJ4580G 99 660 30 KILODA TRADING PVT.LTD -3 989 000 31 KUSUM CHAWDA 502 SANGEETA APPT. 66 BHAGWANDIN NAGAR INDORE ABBPC4099D 39 824 32 LEELA BAI AGRAWAL 55 CANT JABALPUR AEYPA6063P 50 280 33 LEELA BEN NITIN CHANDA DOSHI C/O RAMANIKLAL CHAMPALAL NI COMPANY 18 TARMBAK CHAMBERMEHATA MKT. SURENDRANAGAR AJFPD5557P 100 271 34 LEO EDIBLE & FATS LTD HYDRABAD AAACL4123E 292 000 35 M.A.PARMAR D-301 MOHITA NAGAR ANDHERI-KURLA ROAD CHAKAL ANDHERI (EAST) MUMBAI-400099 AGRPP7907A 103 871 36 MANILAL PIRODIA 124 CHANDANI CHOUK RATLAM ADQPP6933Q 60 200 37 MANISH KUMAR RAKHAB CHAND JAIN 12/1 NAVRATAN BAGH INDORE ACQPJ2789K 44 960 38 MANIKYA AGRO TECH PVT.LTD 130 TRADE CENTER 18 SOUTH TUKOGANJ AADCM5125A -1 001 500 32 INDORE 39 MANJU SHREE AGRAWAL 55 CANT JABALPUR AEYPA6065M 100 559 40 MANMAL MUTHA HUF 41 MANAS UNIVERSITY ROAD UJJAIN AACHS7213M 100 327 41 MAYUR TRADING CO. 268 DESAIPURA DHANSUKHA MARG NANDURBAR (M.S.) 13 229 42 MOOLCHAND HIRANAND PANJWANI 117 KATJU COLONY INDORE AAFHM0681Q 28 668 43 MUKESH PAMNANI HUF 24 TRIVENI COLONY INDORE AAGHM0914 B 70 320 44 NANDEEP KUMAR JAIN 12/1 NAVRATAN BAGH INDORE AEYPJ0385D 79 940 45 NARESH TRADERS 218 RAJPLAZA CHHAWANI INDORE 650 120 46 NIDHI DAR D/O PANKAJ DHAR 4 BHAWANIPUR COLONY ANNAPURNA ROAD INDORE AHXPB9668H 73 891 47 OM INTERPRISES 108 VARNAMENT ARCADE SONI BAZAR RAJKOT (GUJ) AFNPK1071R 2 009 740 48 OMPRAKASH ASHISH KUMAR HUF C/O K. S. OILS LTD. JIWAJI GANJ MORENA 60 091 49 OMPRAKASH PARASH KUMAR BADLANI HUF 136 JAWAHAR MARG NEEMUCH (M. P.) 34 235 50 PRIYESHD PATEL -300 000 51 PRADEEP KUMAR MANILAL G-12 KRISHNADEEP COMPLEX 11/1 MAHARANI ROAD INDORE ADHPP5641A 50 135 52 PARSURAM REDDY 15-2/457 HYDERABAD -49 800 53 POONA DAL & OIL MILLS LTD. 103-104 HADAPSAR IND. ESTATE PUNE- 411013 AAPCB2950I -707 300 54 PRAKASH FOODS LTD. -1 774 550 55 PARASRAM HIRANAND PANJWANI 117 KATJU COLONY INDORE ACLPP1619D 97 559 56 PAYAL JAIN D/O PRAMOD JAIN 201 SANGEETA APPT. 66-67 BHAGWANDEEN NAGAR INDORE AFUPJ5982K 65 491 33 62 PREETI MUTHA 41 MANAS UNIVERCITY ROAD UJJAIN AAEPK0073F 100 559 63 PREMIER INDUSTRIES LTD. 107 CHETAK CENTER 1 ST FLOOR R. N. T. MARG INDORE AABCP1890P 357 180 64 PREETIDEVI W/O OMPRAKASH 136 JAWAHAR NAGAR NEEMUCH AGGPB4602H 65 100 65 RAJENDRA PRABHUDAS POBARU 22 COMMERCIAL CHAMBER SATTA BAZAR RAJKOT ACIPP9212R 992 000 66 RAJIV VYAS S/O O. P. VYAS 500 400 67 RAKHAB CHAND JAIN 53 BHAGWANDEEN NAGAR INDORE ABXPJ4578N 90 340 68 RAHUL MUTHA HUF 41 MANAS UNIVERCITY ROAD UJJAIN AAIHR3665Q 100 715 69 RAJIV RATHI GOUDYARI PADAV RAIPUR ACNPR5907J 196 762 70 RUCHI HEALTH FOODS LTD. 301 MAHAKOSH HOUSE 7/5 SOUTH TUKOGANJ INDORE 12 575 000 71 RUCHI INFRASTRUCTURE LTD. 301 MAHAKOSH HOUSE 7/5 SOUTH TUKOGANJ INDORE 74 57 000 72 SUNLINE AGRO TRADE PVT. LTD. - 13 769 034 73 SAJAN BAI MUTHA 41 MANAS UNIVERCITY ROAD UJJAIN 139 607 74 SAMITA SATWANI 26 SCHEME NO. 101 MANIK BAGH ROAD INDORE 80 191 75 SANGEETA MEHTA 47 559 57 PIYUSH MUTHA HUF 41 MANAS UNIVERCITY ROAD UJJAIN AAHLP3472L 99 615 58 PRABHA W/O MANISH KUMAR JAIN 53 BHAGWANDEEN NAGAR INDORE 51 780 59 PRAKASHCHAN D KATKANI 5/2 MAHARANI ROAD INDORE AHXPK3321 40 280 60 PRAKASH MUTHA HUF 41 MANAS UNIVERCITY ROAD UJJAIN AABHP0722R 100 271 61 PRAVIN KUMAR GAGALDAS SANGHAVI 63 NAGARSETH MARKET RATANPOLE AHEMADABAD ADIPS2912A 799 760 34 2/4 NEW PALASIA INDORE 76 SATGURU OILS PVT. LTD. 57 SRADHASHRADHANAND MARG UTSAV BHAVAN INDORE AAECS4539F 4 237 908 77 SHAH ANIL KUMAR BALU BHAI NO. 38 NAGARSETH MARKET RATANPOL AHMEDABAD-380001 ALAPS4696R 1 999 119 78 SHAH KAMLESH BALU BHAI 608 SHANTI TOWER NEAR TULSI PARTY VASANA AHMEDABAD- 380007 AMIPST129M 249 040 79 SHAH ROHIT BALU BHAI A/4 RIDDHI APARTMENT OPP. MUNICIPAL GARDEN VARANA AHMEDABAD- 380007 AMPKS0684G 249 860 80 SAILY AGRAWAL 55 CANT JABALPUR ACHPA9927F 99 559 81 SHANTA JAIN 12/1 NAVRATAN BAGH INDORE AFFPJ8326J 59 736 82 SHREE JAGDISH & CO. B - 1 BLOCK C BCM CITY NAVLAKHA INDORE 2 964 342 83 SHREE RAMESH CHAND GARG K. S . COMPLEX BEHIND MELA GROUND MORENA-476001 (M.P.) 199 854 84 SHREE RAMESH CHAND SAURABH KUMAR K. S . COMPLEX BEHIND MELA GROUND MORENA-476001 (M.P.) 100 183 85 SHRI VEVIK GARG K. S . COMPLEX BEHIND MELA GROUND MORENA-476001 (M.P.) 99 257 86 SHYAM PAMNANI HUF 24 TRIVENI COLONY INDORE AALHS5257G 65 100 87 SMT. SARLA GARG K. S . COMPLEX BEHIND MELA GROUND MORENA-476001 (M.P.) 198 237 88 SMT. SHIKHA GARG K. S . COMPLEX BEHIND MELA GROUND MORENA-476001 (M.P.) AASPG9314M 100 051 89 SMT. SUNDERBAI ANTILAL SHAMJI LADHA BUILDING 2 ND FLOOR 357 BHANDARKAR ROAD MATUNGA (EAST) MUMBAI-400019 AAAPM - 9894L 59186 90 SMT. YOGITA GARG K. S . COMPLEX BEHIND MELA GROUND 74 893 35 MORENA - 476001 (M.P.) 91 SAGARDEEP JAIN 12/1 NAVRATAN BAUG INDORE ACWPJ3596L 99 800 92 SAVITA AGRAWAL 49 AGRASEN NAGAR INDORE ABCPA4471A 93 SHANTIDEVI KUNDWANI 18 - B ASHOK KHASGI BAZAR GWALIOR AJCPK1652K 399 940 94 SEEMA KHANDELWAL 30 SHREENAGAR MAIN INDORE AJGPK4799P 97 407 95 SHEELTALDAS KUNDWANI 18 - B ASHOK KHASGI BAZAR GWALIOR AJCPK1636M 569 093 96 SANGEETA PRADEEP PIRODIA 305 VARSHADEEP APP. 10/1 SOUDH TUKOGANJ INDORE ADQPP7254C 90 403 97 SOYASUN PROCESSORS P. LTD. 4 FLOOR NAV MAHARASHTRA HOUSE OP. SHANIWAR WADW 43 SHANIWAR PETH PUNE - 18 500 98 SUSHIL KUMAR KHOWAL (HUF) C/O SHAKANBARI INDUSTRIES OLD COTTON MARKET KHAITAN BHAWAN 1 FLOOR AKOLA AALHS8345B 50 100 99 THAKERSHI CHUNNILAL 43 NAGAR SHETH RATLAM POLE AHMEDABAD-380001 AABFT9178K 2 385 000 100 USHA MUTHA 203 - A BCM NAVLAKHA SQUIRE INDORE AFJPB9299J 109 871 101 VARUN KUMAR S/O D.L. CHAWDA G - 3 SANGEETA APARTMENT 66-67 BHAGWANDEEN NAGAR INDORE AFFPC4873J 36 880 102 VASANT RAMJI THAKKAR 60 NAVDEEP PARK SOCIETY KRISHAN NAGAR AHMEDABAD ACAPT3960C 1 000 300 103 VIMAL C. MUTHA 41 MANAS UNIVERCITY ROAD UJJAIN ACAPM7696L 139 895 104 VIMAL JAIN 11 - 12 ASHISH APARTMENT RAJGARH KOTHI INDORE ABTPJ0742N 79 647 105 VIMAL MUTHA HUF 41 MANAS UNIVERCITY ROAD UJJAIN AADHV9211P 99 615 106 VISION MILLENIUM EXPORTS PVT. LTD. 194 NARENDRA BHAVAN STATION ROAD WADALA MUMBAI-31 470 984 107 VIVEKJI AGRAWAL 55 CANT JABALPUR AACHV8347K 50 280 36 108 VIJAY KUMAR GUPTA 8 PRATIMA SOCIETY NAVRANGPURA AHMEDABAD AANPG7703R 62 660 109 VINOD KUMAR BADLANI 136 JAWAHAR NAGAR NEEMUCH (M.P.) 63 600 110 VINOD KUMAR KAKWANI (HUF) 49 ANAND NAGAR BEHIND SAPNA SANGEETA CINEMA INDORE 47 740 111 VIPPY INDUSTRIES LTD. 28 INDUSTRIAL AREA A.B. ROAD DEWAS- 455001 AABCV1297N TOTAL 68 081 454 - 43 961 834 A. Y. 2006 - 07 1 AND AGRO FOODS LTD. EUPHARMA HOUSE SAHAKAR ROAD VILE PARLE (EAST) MUMBAI AACCA0191K 913 989 2 ASHA JAIN 2/16 MAHESH NAGAR INDORE ABGPJ2402E 91 272 3 ASHOK KUMAR PARASRAM HUF 8 SADHU NAGAR MANIK BAGH ROAD INDORE AACHA6441B 114 615 4 ASHISH AGRAWAL 55 CANT JABALPUR AAEHA4544P 99 995 5 AKASHAT KUMAR JAIN 12/1 NAVRATAN BAGH INDORE AFUPJ5040C 119 742 6 ANJANA GOYAL B - 10 GOPAL KRISHAN KUNJ JANTA COLONY JAIPUR ABUPG7579B 60 624 7 ANJANA KHANDELWAL 31/4 NEW PALASIA INDORE AIWPK9859P 124 074 8 APURVA PATEL 115 SUBHASH MARG SAHAR SARAI RATLAM 100 095 9 ARCHANA GARG B - 52 TULSIDAS KI BAGICHI JANTA COLONY JAIPUR ABUPG7578A 64 403 10 ASHOK KUMAR 8 SADHU NAGAR MANIK BAGH ROAD INDORE AMGPS1345G 60 136 11 AWB INDIA PVT. LTD. B - 20 MAYFAIR GARDEN HAUZKHAS ENCLAVE NEW DELHI 1 052 990 12 BHARTI RAMCHANRA HINDUJA - 124 095 13 BHAVNADEVI MURLIDHAR 152 JAWAHAR NAGAR NEEMUCH 104 674 14 BIMLA DAGRA 7/5 MANORAMAGANJ 151 398 37 INDORE 15 BIO - CHEM FINANCE LTD. 130 TRADE CENTER 18 SOUTH TUKOGANJ INDORE AABCB7587P 662 579 16 BUNGE INDIA PVT. LTD. MUMBAI AABCB6304J 444 590 40 K.N.RESOURCES K.N.BUILDING SUBHASH NAGAR RAIPUR AADFK37731 1 156678 41 KALPANA BOTADARA 17 SNEHLATA GANJ STREET NO 4 INDORE AFPPB1429J 249618 42 KANCHAN W/O ASHOK KUMAR 8.SADHU NBAGAR MANIK BAGH ROAD INDORE AMGPS1344H 249 618 43 KAILASHLAL DHINGAR -188 073 44 KEDARLAL AGOYAL HUF B-10 GOPAL KRISHN KUNJ JANTA COLONY JAIPUR AADHK1767P 62 735 45 KISHORILAL AGRO TRADE PVT.LLTD 4 A Y.N.ROAD INDORE 111ROYAL GOLD APP. AABCK9523G 1 000 151 46 KISHAN KUMAR GOYAL HUF B-10 GOPAL KRISHN KUNJ JANTA COLONY JAIPUR AARPG2109B 66 847 47 KISHORE KUMAR PARASRAM HUF 8.SADHU NBAGAR MANIK AAPHK2217J 179 547 48 KAMLESH BAJU BHAI SHAH 38-NAGAR SHETH RATANPOLE MARKET AHMEDABAD AMJPS3129M 151 957 49 KRISHNA IRONSTRIP & TUBE 821-URAL IND .AREA SARORA RAIPUR AAACK 9864B 14999 485 50 LEELAQVANTIBE N SANGHHAVI 602 603 EMBASSY TOWER JAWAHAR ROAD RAJKOT ACVPP1722H 125 339 51 LEELADEVI PARASRAM 20 SIYAGUNJ INDORE ACVPP1722H 125 339 52 MAHALAXMI INDUSTRIES LTD. 41 UDYOG NAGAR INDORE ADMPP2472J 278 030 53 MANOJ CHIMANLAL JAIN FAMILY 2/16 MAHESH NAGAR INDORE AACHM4387A 90 127 54 MAHENDRA JAIN 97- KASERA BAZAR 97 KASERABA AAMHM3 24 38 HUF INDORE ZAR INDORE 6 B 55 MANILAL KATKANI HUF 104 BALDEV APRT.31/1 RACE COUCE ROAD INDORE AAHHM3106Q 24 891 56 MANILAL PIRODIA 124 CHANDANI CHOUK RATLAM ADQPP6933Q 179957 57 MANOJ JAIN 21/6 MAHESH NAGAR INDORE ABGPJ2401H 112 406 58 AMNJU SHREE AGARAWAL 55 CANT JABALPUR AEYPA6065M 100 095 59 MANJULA BOTADRA 17 SNEHLATA GANJ STREET NO 4 INDORE APRPB4961K 150 695 60 MAYUR TRADING 268 DESAIPURA DHANSHUKA MARG NANDURBARG (M.S.) -152 790 61 NARENDRA THAKKAR -509 763 62 PARAM INDUSTIES LTD TALAWAL CHANDRA MANGLIAI NDRA -61551 347 63 PARAS KUMAR SHANTILAL .HUF 91 TEL GALI SIYAGANJ INDORE AAIHP2237C 99 898 64 PRADEEP KLUMA MANILAL G-12 KRISHANDEEP COMPLEX 11/1 MAHARANI ROAD INORE ADHPP5641A 25 668 65 P. REDDY 15-2 457 HYDERABAD -150 322 66 PRAV EEN REDDY 15-2 457 HYDERABAD -91 193 67 PRAVEEN CHIMANLAL JAIN FAMILY 2/16 MASESH NAGAR INDORE AAEHP7018K 84 017 68 POONA DALL & OIL MILLS LTD. 103.104 HADAPSAR IND..ESTATE PUNA- 411013 AABCP2950I 84 017 69 PREMNIER INDUSTRESS LTD. 107 CHETAK CENTER IST FIOOR RNT MARG INDORE AABCP1890P 194 914 70 PREETIDEV W/OOMPRAKAS HJI 136 JAWAHAR NAGAR NEEMUCH AGGPB4602H 80 118 71 PUNAMDEVI INDER KUMAR 20 SIYAGANJ INDORE AMGPS1348M 139 839 72 PARESH.N. THAKKAR A-5/51 SHASTRI NAGAR R.M.GANDHI ROAD BEHIND O.N.G.C. COLONY VIDHUT NAGAR MUMBAI AAGPT8364 -503 763 73 PAWAN RAJANI 57-SHRADHNAND MARG CHHAWANI INDORE AEVPR26070 D 1 405 066 39 74 PINKY D/O ASHOK KKUMAR 8 SADHU NAGAR MANIK BAGH ROAD INDORE AVAPS6081M 189 762 75 POOJABEN TEJPAL PABARI 602 603 EMBASSY TOWER JAWAHAR ROAD RAJKOT ADDPP7845G 125 339 76 PRACHI BOTHARA 17-SNEHLATA GANJ STREE NO -4 INDORE AIVPB5442N 224 751 77 PRETBEN DILESHKUMAR 602 603 EMBASSY TOWER JAWAHAR ROAD RAJKOT ACTPP5789N 124 839 78 RAJENDRA KUMAR PATEL HUF 115 SUBHASH MARG SAHAR SARANI RATLAM AAIHR2795H 150 142 79 RAJKUAR PARIYANI HUF B-58/59 GREATER BRAJESHWARI INDORE AABHR7243D 75 536 80 RAM NARAYAN GARG HUF B-53 TULSIDAS KI BAGICHI JANATA COLONY JAIPUR AAEHR2836K 65 303 81 RAMCHAND RAJANI HUF 248 GUMASTA NAGAR AAEHR5716A 124 678 82 RITESH PARASMAL KATKATI HUF 26-F BAKHTAWAR RAM NAGAR INDORE AAJHR7644N 78 803 83 SUNINE AGRO TRADE PVT. LTD -29 973 711 84 SANJAY JAY KUMAR 8 SADHU NAGAR MANIK BAGH ROAD INDORE 60 670 85 SANTOSHDEVI KATKANI 104 BALFEV APART.31/1 RACE COURCE ROAD INDORE ANBPK1240J 59 339 86 SAPNA SHEETAL KATKANI 26-F BAKHTAWAR RAM NAGAR INDORE AGDPJ6753A 99 071 87 SAURABH GARG HUF K.S.COMPLEX NEAR MELAGROUND MORENA AAPHS5388N 199 445 88 SHREE DEEWAN TRADERS 29/8 MURAI MOHALLAH INDORE ABMPC2577P 14 624 89 SURENDRA KUMAR JAY KUMAR 8 SADHU NAGAR MANIK BAGH ROAD INDORE ANLPS0189G 129 583 90 SUVIDHI BOTHARA 17-SNEHLATA GANJ STREE NO -4 INDORE AFEPS2313H 225 451 91 TEJPAL LAXMIDAS PABARI HUF 602 603 EMBASSY TOWER JAWAHAR ROAD RAJKOT AADHP5974P 250 118 92 SATGURU OILS PVT. LTD 57 SHRADNANAD MARG USTAV BHAVAN INDORE AAECS4539F 1 101 388 93 SAILY AGRAWAL 55 CENT JABALPUR ACHPA9927F 100 09 5 94 SHANTA JAIN 12/1 NAVRATAN AFFPJ8326J 126542 40 BAGH INDORE 95 SHREE RAMESH CHAND GARG K.S.COMPLEX BEHIND MELA GROUND MURENA - 4760001 300 796 96 SHREE RAMESH CHAND SAURABH KUMAR K.S.COMPLEX BEHIND MELA GROUND MURENA - 4760001 148 730 97 SHRI VIVEK GARG K.S.COMPLEX BEHIND MELA GROUND MURENA - 4760001 AEKPG6652C 199 854 98 SMT. SHIKHA GARG K.S.COMPLEX BEHIND MELA GROUND MURENA - 4760001 AASPG9314M 300 257 99 SHANTADEVI KUNDWANI 18-B ASHOK KHASGI BAZAR GWALIOR AJCPK1652K 651 182 100 SEEMA KHANDELWAL 30 SHRINAGAR MAIN INDORE AJGPK4799P 126 559 101 SEETALKUMAR PARSMAL KATKANIHUF 26-F BAKHTAWAR RAM NAGAR INDORE AAPHS1891C 80 118 102 SEETALLDAS KUNDWANI 18-B ASHOK KHASGI BAZAR GWALIOR AJCPK1636M -1 752 037 103 SMT.SUNITAW/O RITESH KUMAR 26-F BAKHTAWAR RAM NAGAR INDORE AEXPJ9253P 99 071 104 SANGEETA PRADEEP PIRODIO 305 VARSHDEEP APP.10/1 SOUDH TUKOGANJ INDORE ADQPP7254C 64 559 105 SANTOSHCHAND JAIN 97 KASERA BAZAR INDORE ACAPJ3754C 51 024 106 SANTOSHCHAND JAIN 97 KASERA BAZAR INDORE AALHS6801G 31 559 107 SUSHIL KUMAR KHOW HUF C/O SHAKMBARI INDURIES OLD COTTON MARKET KHAITAN BHAWAN 1 FLOOR AKOLA AALHS8345B 39 559 108 VIJAY DHINGRA -171 529 109 VARSHDEVI JAY KUMAR 20 SIYAGANJ INDORE AMGPS1350N 149 678 110 VIPP INDUSTRIES LTD 28.IND AREA A.B.ROAD DEWAS - 455001 AABCV1297N 107 204 111 VISHAL INDUSTRIESLTD VISHAL HOUSE OPP.SALES INDIA ASHRAM ROAD AHMEDABAD AAACV2354D -682 381S 112 GULAABCHAND JAIN 2/16 MAHESH NAGAR INDORE ABGPJ2404C 75627S 113 KIRAN SANJAY KASLIWAL 54 VIJAY NAGAR R.T.O ROAD INDORE ALVK4203D 79 7396 41 114 MAYANK GAJENDRA JAIN FAMILY 2/18 NEW MAHESH NAGAR INDORE AEMPJ2089L 95 083 115 PANKAHURI SARAF 88 VED VYAS COLONY INDORE 100 898 116 PRAFULL .K.MODI MUMBAI AACPM9378B 1 007 583 117 PRIYANK JAIN 21/16 MAHESH NAGAR INDORE 62 047 118 RITIKA W/O KISHORE KUMAR 8 SAEDHU NAGAR MANIK NBAOG ROAD INDORE ADVES9220K 149 678 119 RUSHI GARG K.S. COMPLAX NEAR MEAL GROUND MORENA AHTPG5243K 200 678 120 S.KUMAR ASSOCIATEDNPV T LTD 602 603 EMBASSY TOWER JAWAHAR ROAD RAJKOT AACCS9934J 498 237 498 237 121 SADHNABEN KIRTIBEN KOTHARI 58 SARDAY SOCIET SURENDRA NAGAR 75 495 122 SAM INDUSTRIES LTD VILL.DAKACHYA THE SA NWER INDORE 5 158 102 123 SEEMA JAIN 97 KADERA BAZAR INDRA AAZPJ7771L 40 068 124 SHARADA SOLVENT LTD SADAR BAZAR SHIVPUR -289 671 125 VANDANA W/O GIRISH KUMAR 97 GOPAL BAGH INDORE 140 339 126 VINOD KAKWANI 56 ANAND NAGAR INDORE ACVPK1954E 198 839 127 MANISH KUMAR INDER KUMAR 97 GOPAL BAUD INDORE ANLPS0220Q 60 336 128 VINEET GARG K.S. COMPLAX NEAR MELAGROUND MORENA AKPG6654E 148 886 TOTAL 92 090 528 -96 334 562 A.Y.2007-08 1 AND AGRO FOODS LTD. EUPHARMA HOUSE SAHSKAR ROAD VILEPARLE (EAST) MUMBAI AACCA0191K 732 027 2 AGRICORE COMMODITIES PVT. LTD. PHARMA SEARCH HOUSE 3 RD FLOOR B.G. KHER MARG WORLI MUMBAI-18 AACCG5797M -9 054 273 3 ASHA JAIN 2/16 MAHESH NAGAR INDORE ABGPJ2402E 78 841 4 ASHOK BATOO -106 098 5 AJAY MADANLAL AGRAWAL HUF 4 JAWAHARGANJ SENDHWA AAHHA0462K 100 671 6 AKASH THERANI 103 SHANTI NIKETAN NEAR BOMBAY HOSPITAL INDORE AFLPT9967K 147 516 42 7 AKSHAT KUMAR JAIN 12/1 NAVRATAN BAGH INDORE AFUPJ5040C 124 771 8 AMAR RAJDEV 102 SINDHU NAGAR INDORE ACJPR2526B ACJPR2526B 50 620 9 ANIL JETHMALAL ANI HUF E- 38 SAKET INDORE-452018 AADGH0098M 106 551 10 ANITA 4 JAWAHAR GANJ SENDHWA AEOPA7878Q 150 688 11 BHUMICA SACHDEVA W/O MANISH 8 SADHU NAGAR INDORE BNYPS4858L 99 586 12 CARGILL INDIA PVT.LTD DLF GATWEY TOWERS DLF CITY 111 GURGAON 122002 AAACC3269J 2 251 154 13 CHANDMAL JAJOO S/ONANDLAL JI JAJOO 95 INDRA GANDHI NAGAR INDORE ABGPJ2445M 76 300 14 DISHASACHDEV AW/O NEERAJSACHDE VA 8 SADHU NAGAR INDORE BACPS9238M 59 731 15 DIVYA SAHAJWANI W/O SHRI DILIP SAHAJWANI 80/1 B.K.COLONY INDORE BFQPS2819B 121 347 16 DHANLAXMI SOLVEX PVT LTD 201 BANSI PLAZA 581 M.G. 38 SAKET NNAGAR INDORE AACCD3078J -279512 17 GAURAV JETHMALANI HUF S/O ANIL JETHMALANI E-38 SAKET NAGAR INDORE AHFPJ1265N 118 661 18 GOVIND JETHMALANI HUF E-38 SAKET NAGAR INDORE452018 AADHG0098M 104 551 19 GOVIND JETHMALANI HUF S/O CHUHARMAL JETHMALANI E-38 SAKET NAGAR INDORE ACPPJ7565E 119 671 20 GAJENDRA CHIMANLAL JAIN FAMILY HUF2/18 NEW MAHESH NAGAR INDORE AACHG3299P 39 931 21 GULAB BAI JAIN 2/16 MAHESH NAGAR INDORE AGGPJ2401H 60 996 22 GLENCORE GRAIN INDIA PVT.LTD PHARAM SEARCH HOUSE 3 RD FLOOR B.G. KHER MARG WORLI MUMBAI AACCG4264D 9 301 544 23 GLENCORE GRAIN INDIA -381 233 24 GUJRAT AMBUJA AMBUJA TOWER NR.DARPAN SIX AACG3980A 8 502 400 43 EXPORTS LTD. ROAD NAVRANGPURA.AHME DABAD-AACG3980A 25 JITENDRA KUNDWANI 18-B ASHOK KHASGI BAZAR GWALIOR AJCPK1645 80 2021 26 JAIN ABHIKARAN 5 LAHORI MARKET 90/1 TELGALI INDORE ADQPK4789H 127 763 27 JANU THERANI 103 SHANTI NIKETAN NEAR BOMBAY HOSPITAL INDORE ABVPT3204B 149 127 28 JYOTI PARIYANI 402 DAIMOND APPARTMENT 10- 11 RAJMAHAL COLONY INDORE AHJPP8861 82 127 29 KALPANA JAIN 17 DIL PRASAND COLONY INDORE ABTPJ0417A 51 020 30 KAMAL KANTA KHANDELWAL 410 BHUKHMARIA BHAWAN GOVIND RAJION KA RASTA CHANDPOLE BAZAR - 302001 ACWPK9221H 89 906 31 KAMLESH THERANI HUF 103 SHANTI NIKETAN NEAR BOMBAY HOSPITAL INDORE AAAHK9437P 99 427 32 KASHISA SACHDEVA 8 SADHU NAGAR INDORE BNYPS4857F 99 586 33 KAUSHLYA THERANI 103 SHANTI NIKETAN NEAR BOMBAY HOSPITAL INDORE ABRT0802D 140416 34 KESHAVDAS THERANI KESHAVDAS THERANI 103 SHANTI NIKETAN NEAR BOMBAY HOSPITAL INDORE-45010 ABVPT3203G 151 971 35 KESHAVDAS THERANI HUF KESHAVDAS THERANI 103 SHANTI NIKETAN NEAR BOMBAY HOSPITAL INDORE-45010 99 071 36 KIRAN SANJAY KASLIWAL 54 VINAY NAGAR RTO ROAD INDORE 452009 ALVPK101 161 101 161 37 KISHORE KUMAR PARASRAM HUF 8 SADHU NAGAR INDORE AAPHK2217J 59 731 38 KANTA BAI PARAS KUMAR KATKANI 26-F BAKHTAWAR RAM NAGAR INDORE AEAPJ8915K 178 116 39 KUSHAL BAI JAIN 12/1 NAVRATAN BAGH INDORE ABXPJA4580G 106 261 40 LEELADEVI PARASRAM 20 SIYAGANJ INDORE AMGPS1339E 44 220 41 MADHU JAJOO 34/1 NIHALPURA ACQPJ1099L 50 986 44 INDORE 42 MAHENDRA KUMAR JAJOO HUF 34/1 NIHALPURA INDORE AAHHM4707K 102 902 43 MAHESH KUMAR JAJOO HUF 34/1 NIHALPURA INDORE AAHHM4707K 101 482 44 MANISH KUMAR HUF 18 GULAB PARK INDORE 50 376 45 MANOJ RAJDEV W/O AMAR RAJDEV 102 SINDHU NAGAR INDORE ACJPR2535C 51 820 46 MUSKAN RAJDEV W/O AMAR RAJDEV 102 SINDHU NAGAR INDORE AFIPR2501N 111 527 47 MANOJ CHIMANLAL JAIN FAMILY 2/16 MAHESH NAGAR INDORE AACHM4387A 51 441 48 MAHENDRA JAIN HUF 97 KASERA BAZAR INDORE AAMHM3246B 60 596 49 MANILAL KATKANI HUF 104 BALDEV APART.31/1 RACE COURCE ROAD INDORE AAHHM3106Q 75827 50 MANILAL PIRODIA 124 CHANANI CHOUK RALAM ADQPP6933Q 186 812 51 MANISH KUMAR RAKHAD CHAND JAIN 12/1 NAVRATAN BAGH INDORE ACQPJ2789K 55 931 52 NITIN KUMAR JAIN HUF 90 TEL GALI SIYAGANJ INDORE AADHN5898 -127 100 53 NANDEEP KUMAR JAIN 12/1 NAVRATAN BAGH INDORE AEYPJ0385D 254 432 54 NEERAJ KHANDELWAL 410 BHUKMARIA BHAWAN GOVIND RAJION KA RASTA CHANDPOL BAZAR JAIPUR ADHPK9572D 252 328 55 NEETU GARANANII 83 SACHIDANAND KESH ARBAUGH ROAD INDORE AKVPG 9338G 154 847 56 NIDHI AGRAWAL 4 JAWAHARGANJ SENDHWA 149 702 57 PADMAVATI OILS LTD. -229 262 58 PARAS KUMAR SHATILAL HUF 91 TEL GALI SIYAGANJ INDORE AAIHP2237C 126 292 59 PRADEEP KUMA MANILAL G-12 KRISHNADEEP COMPLES 11/1 MAHARANI ROAD INDORE ADHPP5641A 277 918 60 PRADEEP MANILAL PIRODIA (HUF) 3 JOY BUILDERS COLONY INDORE ADIHP1200R 88 561 61 PRAVEEN 2/16 MAHESH NAGAR AAEHP7018 31 131 45 CHIMANILAL JAIN FAMILY INDORE 62 PAYAL JAIN D/O PRAMOD JAIN 201 SANGEETA APP.66-67 BHAGWANDIN NAGAR INDORE AFUPJ5982K 75 827 63 PRABHA W/O MANISH KUMAR JAIN 53 BHAGWANDIN NAGAR INDORE 72 827 64 PREET JAIN 2/16 MAHESH NAGAR INDORE AEMPJ2088M 41 686 65 PINKY D/O ASHOK KUMAR 8 SADHU NAGAR MANIK BAGH ROAD INDORE AVAPS6081M 49 820 66 POOJA KHANDELWAL 410 BHUKMARIA BHAWAN GOVIND RAJION KA RASTA CHANDPOL BAZAR JAIPUR-302001 AOOPK1771Q 135 912 67 PRAKASH CHANDANI C-37 VAIBHAV NAGAR KANADIA ROAD INDORE FDIPC3115D 61 241 68 PRATEEK JAIN 2/16 MAHESH NAGAR INDORE AJDPJ6000B 141 282 69 PRIYA KASLIWAL LOHARDA DIST DEWA S AHWPK0444K 49231 70 PRIYANK JAIN LOHARDA DIST DEWA S AHWPK0444K 113 902 71 PUSHPA JAJOO 34/1 NAHALPURA INDORE ACQPJ1101K 50 086 72 PUSHPA KASLIWAL 110 RAM CHAND PALACE AX- 22 SCHEME NO. 71-C INDORE AIRPK8572C 98 971 73 RAKHAB CHAND JAIN 53 BHAGWANDEEN NAGAR INDORE ABXPJ4578N 61 141 74 RT EXPORT -132284 75 RITESH PARASMAL KATKATI HUF 26-F BAKHTAWAR RAM NAGAR INDORE AAJHR7644N 75 641 76 RITESH PARASMAL S/O PARASMAL 26-F BAKHTAWAR RAM NAGAR INDORE AEHPJ3489H 58 841 77 RITIKA W/O KISHORE KUMAR 8 SADHU NAGAR MANIK BAGH ROAD INDORE ADVES9220K 98 451 78 RADHA JAJOO 34/1 NIHALPURA INDORE ACQPJ1100J 50 431 79 RAJESH KISHNANI HUF 3 DEEN JYOTI APP.AMITESH NAGAR SCHEME NO.59 INDORE 150 602 80 RAJESH THERANI HUF 103 SHANTI NIKETAN NEAR BOMBAY AAGHR3736J 100 227 46 HOSPITAL INDORE 81 REET THERANI 103 SHANTI NIKETAN NEAR BOMBAY HOSPITAL INDORE ABDPT2551R 98 416 82 ROSHANI 102 SINDHU NAGAR INDORE AFIPR2499M 112 327 83 RUKMANI PARIYANI 402 AIMOND APPARTMENT 10-11 RAJMAHAL COLONY INDORE-1 AETPD4377C 103 392 84 SANTOSHDEVI KATKANI 104 BALDEV APART.31/1 RACE COURCE ROAD INDORE ANBPK1240J 79 827 85 SAPNA SHEETAL KATKANI 26-F BAKHTAWAR RAM NAGAR INDORE AGDPJ6753A 135 151 86 SHANTA JAIN 12/1 NAVRATAN BAGH INDORE ACWPJ3596L 90 661 87 SAGARDEEP JAIN 12/1 NAVRATAN BAGH INDORE ACWPJ3596L 90 661 88 SHANTADEVI KUNDWANI 18-B ASHOK KHASGI BAZAR GWALIOIR AAPHS1891C 171 045 89 SHEETAL KUMAR PARASMAL KATKANI HUF 26-F BAKHTAWAR RAM NAGAR INDORE AAPHS1891 71776 90 SIDDHARTH JAIN 17 DILPASAND COLONY RACE CORCE ROAD INDORE ABFPJ3679 98 822 91 SMT. SUNITA W/O RITESH KUMAR 26-F BAKHTAWAR RAM NAGAR INDORE AEXPJ9253P 125 661 92 SAGETA JAIN 17 DILPASAND COLONY RACE COURCE ROAD INDORE ADYPJ6998F 128 137 93 SANGEETA PRADEEP PIRODIA 305 VARSHDEEP APP.10/1 SOUDH TUKOGANJ INDORE ADQPP7254C 70 861 94 SANTOSH CHAND JAIN 97 KASERA BAZAR INDORE ACAPJ3754C 73 902 95 SANTOSHCHAND JAIN 97 KASERA BAZAR INDORE AALHS6801G 61 102 96 SUSHIL KUMAR KHOWAL (HUF) C/O SHAKAMBARI INDURIES OLD COTTON MARKET KHAITAN AALHS8345B 50 476 47 97 SATISH RAJDEV 102 SINDHU NAGAR ACJPR2534D 99 70 6 98 SAVITA JAIN W/O SHRI SHAILESH 102 SINDHU NAGAR INDORE ACJPR2534D 75 906 99 SEEMA JAIN 97 KASERA BAZAR INDORE AAZPJ7772L 6 527 321 10 0 SHARDA SOLVENT LTD. SADAR BAZAR SHIVPURI (M.P.) -3724509 10 1 SHEETAL JAIN W/O ARUN JAIN 210 KALANI NAGAR INDORE ABGPJ2897R 100 441 10 2 SHEETAL KUMAR PARAS KUMAR 26F BAKTAWARRAM NAGAR INDORE AAPHS1891C 51 276 10 3 SNEHLATA JAIN 18 GULAB PARK INDORE ABGPJ2896Q 50 220 10 4 SOLOCHANA CHANDANI C-37 VAIBHAV NAGAR KANADIA ROAD INDORE ADYPC3585B 124 912 10 5 SURESH KUMAR JAIN HUF C-37 VAIBHAV NAGAR KANADIA ROAD INDORE ADYPC3585B 40 765 10 6 SURESH KUMAR JAJOO HUF 34/1 NIHALPURA INDORE AAOHS2387E 102 392 10 7 SUSHIL KUMAR JAIN HUF 12/1 NAVRATANBAUG INDORE AANHS1826H 50 476 10 8 SUSHIL KUMAR RATNLAL KHOWAL OLD KHAITAN BHAWAN OLD COTON MARKET AKOLA-444001 ADNPK1770B -5 253 442 10 9 VEE PEE EXIM -17 031 11 0 VANDANADEVI GIRISH KUMAR 8 SADHU NAGAR INDORE BAOPS9240P 40 220 11 0 VARSHDEVI JAY KUMAR 20 SIYAGUNJ INDORE AMGPS1350M 74 641 11 1 VIPPY INDUSTRIES LTD. 28 IND. AREA A.B.ROAD DEWAS- 455001 AABCV1297N 28 204 11 2 VISHAL EXPORTS OVERSEAS LTD VISHAL HOUS. OPP. SALES INDIA ASHRAM RAOD AHMEDABAD AAACV2354D -71 016 11 3 VISHAL JAIN 17 DILLPASAND COLONY RACE COURSE INDORE ADCPJ9275R 135 706 11 4 VIJAY MADANLAL AGRAWAL HUF 4 JAWAHARGANJ SENDHWA AAHHA0328Q 100 267 11 5 VINISHA CHOUDHARY 52 AGRASEN NAGAR AIRPORT ROAD INDORE ADZPC4010C 55 226 TOTAL 30 658 073 -19 375 760 A.Y.2008-09 1 ADITI W/O GIRISH PANJANI 116 KATJU COLONY INDORE ADQPP 7071F 31 775 2 AMRITA W/O 116 KATJU COLONY ADQPP7143J 31 275 48 RURUCHAN PANJWANI INDORE 3 ABHISHEK PANJWANI 24 TRIVENI COLONY INDORE 198 381 4 AMIT KUMAR S/O ASHOK KUMAR 683 USHA NAGAR INDORE AQLLPK5657L 57 460 5 ANKIT JAJOO 95 INDIRA GANDHI NAGAR INDROE AJYPJ1972H 52 965 6 ANIJU HANDA DEV PRAM 4/3 NEW PALASIA INDORE AAIPH4370G 541 957 7 ASHA JAIN 40 UTKARSHA VIHAR KHAJRANA INDORE ADOPJ5080G 99 605 8 ASHMI JAIN 40 UTKARSHA VIHAR KHAJRANA INDORE ADOPJ5084C 103 505 9 BHAVESH MAHESH BAHI SHAH 607/608 SHILPA TOWER CODOWN ROAD TAGORE MARG RAJKOT (GUJRAT) AVUPS3595F 10 BHUMICA SACHDEVA W/O MANISH 8 SADHU NAGAR INDORE BNYPS4858L 100 441 11 CARGILL INDIA PVT. LTD. DLF GATEWAY TOWERS DLF CITY 111 GURGAON 122002 AAACC3269J -14977 788 12 CHIMANLAL JAIN 2/16 JMAHESH NAGAR INDORE ACUPJ3751H 59 775 13 DISHA SACHDEVA W/O NEERAJ SACHDEVA 8 SADHU NAGAR INDORE BACPS9238M 69 551 14 DIVYA SAHAJWANI W/O SHRI DILIP SAHAJWANI 80/1 B.K.SINDHI COLONY INDORE BFQPS2819B 115 020 15 DHANESH NANDLAL FAMILY 201 BANSI PLAZA 2 ND FLOOR INDORE AAAHD8419G 106 710 16 DHANLAXMI SOLVEX PVT. LTD. 201 BANSI PLAZA 581 M.R.ROAD INDORE AACCD3078J -7 677.165 17 DINESH MOOLCHANDANI 54 LALKANU NAGAR INDORE APFPM 7008C 122 451 18 GEETA SATWANI 5 KUNJVAN COLONY G-3 KESHARBAG INDORE AEAPS5161C 49 654 19 GAJENDRA CHIMANLAL JAIN FAMILY HUF 2/18J NEW MAHESH NAGAR INDORE AACHG3299P 63 551 20 GULAB BAI JAIN 2/16MAHESH NAGAR INDORE AFFPJ2401H 87 885 21 GLENCORE GRAIN PHARMA SEARCH AACCG4264D 825 390 49 INDIA PVT. LTD. HOUSE 3 RD FLOOR B.G.KHERJ MARG WORLI MUMBAI-18 22 HARICHAND GHANSHYAMDAS PAJNWANI 115 KATJU COLONY INDORE AKCPP2996N 197 181 23 HARSHITA PAMNANI 23 TRIVENI COLONY INDORE ARKPP9838J 124 351 24 HEENA HARISH KUMAR 115 KATJU COLONY INDORE AONPP9202L 49 820 25 INDER KUMARJ PARASHRAM HUF 8 SADHU NAGAR INDORE AAAHI2041B 51 330 26 INDIRA JAIN 201 SANGEETA APARTMENT 66-67 BHAWAN DEEN NAGAR INDORE ABBPJ7266M 39 971 27 JAY KUMAR PARASHRAM HUF 29 SIYAGUNJ INDORE AABHJ7216E 69 796 28 JITENDRA KUNDWANI 18-B ASHOK KHASGI BAZAR GWALIOR AJCPK1645G 201 331 29 J.P.NAGPAL HUF 77 PALSIKAR COLONY INDORE AADHJ0573O 100 665 30 JAIPRAKASH NAGPAL 77 PALSIKAR COLONY INDORE AAXPN8552D 175 330 31 JAI GAJANAND TRADING CO. AHILYA APARTMENT RATANLAL DWAR AKOLA AAFFJ325N 6 527 321 32 JYOTINDRA VADILAL VASA A-4 SIDDHANT APARTMENT OPP ICICI BANK RAJKOT (GUJRAT) AABHV4216J 2 104 652 33 KAVITA MOOLCHANDANI 54 LALKANU NAGAR INDORE AHUPM8163B 119 451 34 KOMAL KHATRI 14 TRIVENI COLONY INDORE AGHPK7327D 119 051 35 KALPANA JAIN 17 DIL PRASAND COLONY INDORE ABTPJ0417A 80 430 36 KAMLESHTHERANI HUF 103 SHANTI NIKETAN NERA BOMBAY HOSPITAL INDORE-452010 AAAHK9437P 37 KASHISH SACHDEVA 8 SADHU NAGAR INDORE BYYPS4857F 100 441 38 KIRAN SANJAY KASLIWAL 54 VINAY NAGAR RTO ROAD INDORE452009 ALVPK4203D 149 460 39 KISHORE KUMAR PARASRAM HUF 8 SADHU NAGAR INDORE AAPHK2217J 69 796 40 KUMARI KIRAN D/O SHRI VASUDEO 116 KATJU COLONY INDORE AMBPP7323C 31 275 41 KANTA BAI PARAS KUMAR KATKANI 26-F BAKHATAWAR RAM NAGAR AEAPJ8915D 61 241 50 INDORE 42 KIRAN KHANDELWAL 30 SHRI NAGAR MAIN INDORE AJGPK4818D 97 441 43 KUSHAL BAI JAIN 12/1 NAVRATAN BAGH INDORE ABXPJ4580G 90 746 44 LATA PAMNANI 24 TRIVENI COLONY INDORE AGDPP039013 122 551 45 LEELADEVI PARASHRAM 20 SIYAGUNJ INDORE AMGPS1339E 69 796 46 MAHENDRA KUMAR JAJOO HUF 34/1 NIHALPURA INDORE AAHHM4708G 63 341 47 MAHESH KUMAR JAJOO HUF 34/1 NIHALPURA INDORE AAHHM4707K 64 985 48 MANOJ CHIMANLAL JAIN FAMILY 2/16 MAHESH NAGAR INDORE AACHM4387A 51 141 49 MAHENDRA JAIN HUF 97 KASERA BAZAR INDORE AAMHM3246B 80 909 50 MANILAL KATKANI HUF 104 BALDEV APART. 31/1 RACE COURSE ROAD INDORE AAHHM3106Q 125 041 51 MANISH KUMAR RAKHAB CHAND JAIN 12/1 NAVRATAN BAG INDORE ACQPJ2789K 61 775 52 MANJU JAIN 21/6 MAHESH NAGAR INDORE ABGPJ2401H 55 505 53 MAYADEVI KHANDELWAL 30 SHRI NAGAR MAIN INDORE AJHPK5101A 109 086 54 MAYANK GAJENDRA JAIN 2/18 NEW MAHESH NAGAR INDORE AEMPJ2089L 102 041 55 MISS POONAM JAIN 97 KASERA BAZAR INDORE AFYPJ3670G 50 254 56 MANOHARLAL NAGPAL HUF 77 PALSIKAR COLONY INDORE AALHM198J 99 709 57 NARAYANDAS RAMESHWARDAS SANDEEP SOCIETY KAMA PLOT AKOLA ACFPG8519F 2 032 382 58 NITIN KUMAR JAIN HUF 90 TEL GALI SIYAGANJ INDORE AADHN5898N 463 431 59 OMPRAKASHH KHANDELWAL 30 SHRI NAGAR MAIN INDORE APOPK4596C 199 881 60 POONAM JAIN W/O NITIN JAIN 17 DIL PASAND COLONY INDORE ADUPJ8357J 200 489 61 PRABHUDAS ESTATE AND COMMODITY 22-COMMERCIAL CHAMBERS SATTA BAZAR RAJKOT GUJRAT AADCP0430D 1 999 766 62 PRAKSH HASNANDK SATWANI HUF 51 SCHEME NO. 101 MANIKBAGH INDORE AAIHP3911M 49 854 63 PRAMOD JAIN HUF 201 SANGEETA APARTMENT 66-67 BHAGWAN DEEN NAGAR INDORE AAJHP7449F 111 826 64 PARAS KUMAR 91 TEL GALI AAIHP2237 C 151 422 51 SHANTILAL HUF SIYAGANJ INDORE 65 PRADEEP KUMAR MANILAL G-12 KRISHANADEEP COMPLEX 11/1 MAHARANI ROAD INDORE ADHPP5641A 44 454 66 PRAVEEN CHIMANLAL JAIN FAMILY 2/16 JMAHESH NAGAR INDORE AAEHP7018K 54 505 67 PRAVEEN KUMAR JAIN 2/16 MAHESH NAGAR INDORE ABBPJ7682F 50 551 68 PARASHRAM HIRANAND PANJWANI 117 KATJU COLONY INDORE ACLPP1619D 51 820 69 PRABHA W/O MANISH KUMAR JAIN 53 BHAGWANDIN NAGAR INDORE 65 505 70 PREETA JAIN 2/16 MAHESH NAGAR INDORE AEMPJ2088M 48 930 71 POOJA KHANDEWAL 410 JBHUKHMARIA BHAWANGOVIND RAJION KA RASTA CHANDPOLBAZAR JAIPUR-302001 AOOPK1771Q 451 101 72 PRATEEK JAIN 2/16 MAHESH NAGAR INDORE AJDPJ6000B 126 376 73 PRIYANK JAIN LOHARDA DIST. DEWAS AJWPK0444K 59 865 74 PUSHPA KASLIWAL 110 RAMCHAND PALACE AX-22 SCHEME NO.71-C INDORE AIRPK8572C 144 916 75 PRATIK JAJOO 110 RAMCHAND PALACE AX-22 SCHEME NO.71-C INDORE AIRPK 8572C 52 665 76 RASHMI JAIN 17 DILPASAND COLONY RACE COURSE ROAD INDORE AGGPJ0672H 249 101 77 RAJENDRA PRABHUDAS POBARU 22 COMMERCIAL CHAMBER SATTA BAZAR RAJKOT ACIPP9212R 1 586 945 78 RAKHAB CHAND JAIN 53 BHAGWANDEEN NAGAR INDORE ABXPJ4578N 71 130 79 RITESH PARASMAL S/O PARASMAL 26-F BAKHTAWAR RAM NAGAR INDORE AEHPJ3489H 55 485 80 ROMA PAMNANI 24 TRIVENI COLONY INDORE AFYPP3792H 124 551 81 RITIKA W/O KISHORE KUMAR 8 SADHU NAGAR MANIK BAGH ROAD INDORE ADVES9220K 99 060 82 SAPNA SHEETAL 26 F BAKHATAWAR AGDPJ6753A 55 085 52 KATKANI NAGAR INDORE 83 SAGARDEEP JAIN 12/1 NAVRATAN GAUG INDORE ACWPJ3596L 96 660 84 SHANTADEVI KUNDWANI 18-B ASHOK KHASGI BAZAR GWALIOR AJCPK1652K 298 787 85 SEEMA KHANDELWAL 20 SHRINAGAR MAIN INDORE AJGPK4799P 154 360 86 SHEETAL KUMAR PARASMAL KATKANI HUF 26-F BAKHATAWAR RAM NAGAR INDORE AAPHS1891C 56 485 87 SHEETALDAS KUNDWANI 18-B ASHOK KHASGI BAZAR INDORE AJCPK1636M 1 001 663 88 SIDDHARTH JAIN 17 DILPASAND COLONYJ RACE CORCE ROAD INDORE ABFPJ3679L 80 165 89 SMT. SUNITA W/O RITESH KUMAR 26F BHAKTAWARRAM NAGAR INDORE AEXPJ9253P 125 791 90 SANGEETA PRADEEP PIRODIA 305 VARSHDEEP APP. 10/1 SOUDH TUKOGANJ INDORE ADQPP7254C 98 309 91 SANTOSHCHAND JAIN 97 KASERA BAZAR INDORE ACAPJ3754C 185 918 91 SANTOSHCHAND JAIN HUF 97 KASERA BAZAR INDORE AALHS6801G 80 209 92 SNEHLATA JAIN 18 GULAB PARK INDORE ABGPJ2896Q 75 820 93 SULOCHANA CHANDANI C-37 VAIBHAV NAGAR KANADIA ROAD INDORE ADYPC3585B 111 509 94 SURESH KUMAR JAJOO HUF 34/1 NIHALPURA INDORE AAOHS2387E 62 785 95 SANDEEP KUKREJA 3-25 SAKET NAGAR INDORE APMPK3950J 1 077 110 96 SANGEETA AGRAWAL W/O SUDHIR 41 JANKI NAGAR INDORE AAYPA8193Q 100 286 97 SANJAY NAGPAL 77 PALSIKAR COLONY INDORE AAZPN2299P 149 475 98 SANJAY NAGPAL HUF 77 PALSIKAR COLONY INDORE AAKHS8611K 89 109 99 SANJEEV HANDA DEV PREM 4/3 NEW PALASIA INDORE AAIPH4369K 449 414 10 0 SARIKA HANDA DEV PREM 4/3 NEW PALASIA INDORE AAIPH4368J 497 509 10 1 SHAKUNTALA NAGORI 39 KASERA BAZAR INDORE ABSPN7293F 125 071 10 2 SONAL JAIN 40 UTKARSHA VIHAR KHAJRANA INDORE ADOPJ5072G 103 305 10 SUNNY 54 LALKANU APFPM7050L 116 251 53 3 MOOLCHANDANI NAGAR INDORE 10 4 SUSHIL CHHAJED KESAR VIHAR COLONY SHASHTRI NAG. RATLAM AAOPC5443 K 99 709 10 5 SUSHILADEVI PANJWANI 116 KATJU COLONY INDORE ADFPP2150P 50 175 10 6 TUHINA KALRA A-26 VASANT VIHARJ GWALIOR AMJPK6215A 261 756 10 7 UMESH BHOTHRA 203-A BCM NAVLAKHA SQUIRE INDORE AFJPB9299J 65 691 10 8 VANDANADEVI GIRISH KUMAR 8 SADHU NAGAR INDORE BAOPS9240P 58 996 10 9 VASUDEO PANJWANI 116 KATJU COLONY INDORE AMCPP7698F 100 441 11 0 VARSHDEVI JAY KUMAR 20 SIYAGANJ INDORE AMGPS1350M 80 551 11 1 VISHAL JAIN 17 DILPASAND COLONY RACE COURSE INDORE ADCPJ9275R 75 820 11 2 KAMLESH SHUKLA HUF 786 MANISHPURI INDORE AAHHK1775R 120 081 11 3 RAJIV JAJOO 95 INDIRA GANDHI NAGAR INDORE AJYPJ1970F 52 065 11 4 VINISHA CHOUDHARY 52 AGRASEN NAGAR AIRPORT ROAD INDORE ADZPC4010C 74 730 TOTAL 31 728 9 31 -22 654 953 A.Y.2009-10 1 AGRICORE COMMODITIES PVT. LTD. PHARMA SEARCH HOUSE 3 RD FLOOR B.G.KHER MARG WORLI MUMBAI-18 AACCG5797 M 8 078 757 2 APARNA MANGLANI A-501 PEARL ARCADE J.P.ROAD MUMBAI AMHPM9706 E 6 060 391 E 3 ARCHANA DHANESH MANGLANI A-501 PEARL ARCADE J.P.ROAD MUMBAI ACRPB6358A 5 024 976 4 CARGILL INDIA PVT. LTD. DLF GATEWAY TOWERS DLF CITY 111 GURGAON 122002 AAACC3269J 1 448 530 2 583 557 CHANDRA NAGAR A.B.ROAD INDORE 5 DHANESH MANGLANI A-501 PEARL ARCADE J.P.ROAD MUMBAI AFYPM5337D 7 740 488 6 KAMAL KANTA KHANDELWAL 410 BHUKHMARIA BHAWAN GOVIND RAJION KA RASTA CHANDPOLE BAZAR JAIPUR-302001 ACWPK9221H 32 326 54 7 MANILAL PIRODIA 124 CHANDANI CHOUK RATLAM ADQPP6933Q 356 768 8 NEERAJ KHANDELWAL 410 BHUKMARIA BHAWAN GOVIND RAJION KA RASTA CHANDPOL BAZAR JAIPUR-302001 ADHPK9572D 227 047 9 PRADEEP KUMAR MANILAL G-12 KRISHNADEEP COMPLEX 11/1 MAHARANI ROAD INDORE ADHPP5641A 408 046 10 PRADEEP MANILAL PIRODIA (HUF) 3 JOY BUILDERS COLONY INDORE ADIHP1200R 223 574 11 RAJESH AGRAWAL JANKI NAGAR INDORE ABDPP8564D 207 230 12 SANGEETA PRADEEP PIRODIA 305 VARSHDEEP APP. 10/1JK SOUDH TUKOGANJ INDORE ADQPP7254C 315 627 13 SIDDHARTH JAINJ HUF 17 DILPASAND COLONY INDORE ABFPJ3679L 80 176 TOTAL 30 203 9 36 2 583 557 TABLE B LIST OF CLIENTS FOR WHOM ONLY CONFIRMATIONS WERE FI LED A.Y. 2003-04 SL. NO. NAME OF THE CLIENT PAN OF THE CLIENT PROFIT TO THE CLIENT LOSS TO THE CLIENT 1 AMIT S/O PRATAP TOLANI ACJPT9269R 56 320 2 DWECOM ELECTRODES LTD. AABCD1492M 9 649 180 3 KALPANA DENGRE AHBPG8502F 39 400 4 KUNTESH JAIN 51 520 5 M.A.PARMAR AGRPP7909A 106 980 6 RAJESH V. THAKKAR ACFPT5671D 1 358 980 7 RAKHABCHAND JAIN AXBPJ 4578N 35 080 8 RITESH PARASMAL KATKATI HUF AAJHR7644N 50 980 9 SIDDHARTH JAIN ABFPJ3679L 65 280 10 VASUDEV PARMANAND KAKWANI HUF 33 760 11 VIJAY KUMAR GUPTA AANPG7703R 4 423 400 12 VINOD KUMAR KAKWANI (HUF) 50 240 13 VISHAL JAIN ADCPJ9275R 80 520 14 LEELA DEVI PARASRAM AMGPS1339E 38 300 15 MOHITE & MOHITE AACFM4120F 3 497 100 16 MURLIDHAR BADLANI 44 720 17 SMT. GEETA DEVI VINOD BADLANI AHHPB0726A 75 200 18 VINOD KUMAR BADLANI AFQPK4038K 46 620 19 VINOD KUMAR PARASRAMHUF AADHV3180K 50 620 20 AGRI BUSINESS INTERNATIONAL AACFA8681P 965 800 TOTAL 19 754 200 965 800 55 A.Y.2004-05 1 B.N.OIL PVT.LTD. AACCB2463M 2 500 120 2 BAHETI SOYA LINKS AAIFB0346A 1 529 820 3 BHOLANATH BANSAL AGZPB5297K 197 400 4 DWEKAM ELECTRODES LTD AABCD1492M 9 018 920 5 KALPANA SINGHAL ARKPS0748L 191 712 6 KIRAN SINGHAL ABKPS0739F 199 300 7 KUNTESH JAIN 52 400 8 PADMADEVI BANSAL AHFPB3537P 198 100 9 SUSHIL KUMAR KHOWAL (HUF) AALHS8345B 4 422 700 10 VASUDEV KAKVANI ACPPK3564Q 49 880 11 VIJAY KUMAR GUPTA AANPG7703R 16 636 570 12 VIPPY INDUSTRIES LTD. AABCV1297N 15 200 13 SEEMA KHANDELWAL AJGPK4799P 50 200 14 VIJAY KUMAR JAIN ABJPJ0532G 65 110 15 ANAND MOHTA AGRO INDUSTRIES AABCA6797Q 6 025 300 16 CHANDRAKANT N. SUBA AFAPS9993K 500 060 17 CRONI FINANCE & TRADING P. LTD. AABCC8773E 9 716 080 18 DHANVANTI PAMNANI AJEPP562J 60 500 19 GHANSHYAM PARIYANI (HUF) AAAHG7630J 8 760 20 JAYANTILAL J. THAKKAR(HUF) AACHJ9420R 300 340 21 LATA PAMNANI AGDPP039013 50 400 22 MADHVDAS PAMNANI AFUPP3787N 62 600 23 MONILAL PIRODIAY ADQPP6933Q 158 800 24 NITIKA KHANDELWAL AGUPK1735E 80 200 25 MRS. RAKSHA J- THAKKAR 141 900 26 PRADEEP JAMUNADAS (HUF) AAAHP5712Q 49 960 27 PRAKASH BHAI VADILAL VASA AAWPV8923B 500 120 28 POONAM JAIN ADUPJ8357J 79 920 29 PRADEEP KUMAR MANILAL ADHPP 5641A 60 400 30 PRADDEP KUMAR MANILAL (HUF) ADIHP1200R 39 800 31 RAMESH AGARWAL ABTPA5460G 4 046 960 32 ROMA PAMNANI AFYPP3792H 50 900 33 SANGEETA PRADEEP PIRODIYA ADQPP7254C 51 900 34 V. HEERJI & CO. 4 996 120 35 ARUNA ASHOK MECHONI AAFPM7106C 85 040 36 M.A.PARMAR AGRPP7907A 125 020 37 SUPERB TRADING CO. PVT. LTD. AAECS9399B 9 573 06 0 38 NEHA SINGAL ARKPS0691L 99 800 39 MP GLYCHEM INDUSTRIES LIMITED AAACM2696K 5 000 360 40 VISHAL EXPORTS OVERSEAS LTD. AAACV2354D 3 712 450 41 GUJRAT AMBUJA EXPORTS LTD. AAACG3980A 19 966 10 2 TOTAL 71 991372 28 678 972 A.Y.2005-06 1 RAJENDRA PRABHUDAS POBARU ACIPP9612R 992 000 2 ADANI EXPORTS LTD. AABCA2804L 39 592 3 KRISHNA OIL EXTRACTIONS AAACK9866D 14 137 236 56 LTD. 4 M.A.PARMAR AGRPP7907A 103 871 5 MANMAL MUTHA HUF AAOHS7213M 100 327 6 PIYUSH MUTHA HUF AAHLP3472L 99 615 7 PRAKASH MUTHA HUF AABHP0722R 100 271 8 PREETI MUTHA AAEPK0073F 100 559 9 PREMIER INDUSTRIES LTD. AABCP1890P 357 180 10 RAHUL MUTHA HUF AAIHR 3665Q 100 715 11 RAJESH VISHANJI THAKKAR ACFPT5671D 500 400 12 RUCHI HEALTH FOODS LTD. AABCR1552A 12 575 000 13 SATGURU OILS PVT. LTD. AAECS4539F 4 237 908 14 THAKERSHI CHUNILAL AABFT9178K 2 385 000 15 VASANT RAMJI THAKKAR ACAPT3960C 1 000 300 16 VIJAY KUMAR GUPTA AANPG7703R 62 660 17 VIMAL C. MUTHA ACAPM7696L 139 895 18 VINOD KUMAR KAKWANI HUF AANPG7703R 42 740 19 VIPPY INDUSTRIES LTD. AABCV1297N 150 600 20 SEEMA KHANDELWAL AJGPK4799P 97 407 21 ANAD MOHATA VEGETABLE AAACD5778P 2 499 600 22 ISHWARI DEVI W/O PARASRAM AGGPB4589H 82 872 23 LEELA BAI AGRAWAL AEYPA6063P 50 280 24 MANJU SHREE AGRAWAL AEYPA6065M 100 559 25 MUKESH PAMNANI HUF AAGHM0914B 70 320 26 OMPRAKASH ASHISH KUMAR HUF AAAHO3257R 60 091 27 PREETIDEVI W/O OMPRAKASHJI AGGPPB4602H 65 100 28 SAILY AGRAWAL ACHPA9927F 99 559 29 VINOD KUMAR BADLANI AFQPK4038K 63 600 30 VIVEKJI AGRAWAL AACHE8347K 50 280 31 ARUNA ASHOK MECHONI AAFPM7106C 59 695 32 VISION MELLENIUM EXPORTS PVT. LTD. AACV6970B 470 984 33 BETUL OILS LTD. AAACB9273B 253 861 34 SUNDER BIA ANTILAL MECHONI AAFPM7354L 59 186 35 ALPABEN TEJASBHAI DOSHI AJFPD5558C 100 034 36 LEELABEN NITINCHANDRA DOSHI AJFPD5557P 100 271 37 MANIKYA AGROTECH PVT. LTD. 1 001 500 38 BUNGE INDIA PVT. LIMITED AABC6304J 140 000 39 AGRO TECH FOODS LIMITED 2 240 950 40 GUJRAT AMBUJA EXPORTS LTD. AAACG3980A 14 106 20 0 TOTAL 41 514 568 17 488 650 A.Y.2006-07 1 ANJANA GOYAL ABUPG7579B 60 624 2 ARCHANA GARG ABUPG7578A 64 403 3 BIMLA DAGRA 151 398 4 GUJRAT AMBUJA EXPORTS LTD. AAACG3980A 34 724 214 5 JAGDISH PURSNANI ACLPP1322R 2 329 108 6 KEDARLAL GOYAL HUF AADHK1767P 62 735 7 KISHAN KUMAR GOYAL HUF AARPG2109B 66 847 8 KISHORE KUMAR PARASRAM HUF AAFHK2217J 179 547 9 MANISH KUMAR INDER KUMAR ANLPS0202Q 60 336 57 10 PARESH N. THAKKAR AAGPT8364A 503 763 11 PAWAN RAJANI AEVPR2607D 1 405 066 12 POONAM DEVI W/O INDER KUMAR AMGPS1348M 139 839 13 RAM JNARAYAN GARG HUF AAEHR2836K 65 303 14 RAMCHAND RAJANI HUF AAEHR5716A 124 678 15 SAM INDUSTRIESJ LTD. ACVPM4434H 5 158 102 16 SHREE DEEWAN TRADERS ABMPC2577P 14 624 17 VANDANA W/O GIRISH KUMAR BAOPS9240P 140 339 18 VIPPY INDUSTRIES LTD. AABCV1297N 107 204 19 SATGURU OILS PVT. LTD. AAECS4539F 1 101 388 20 ASHISH AGRAWAL AAEHA4544D 99 995 21 BHAVNADEVI MURLIDHAR AGGPB4595F 104 674 22 DILESH KUMAR LAADMIDAS PABARI ACVPP1753C 249 118 23 HIMANSU BOTADARA ABSPB5598D 100 271 24 JAYSHREEBEN MUKESHKUMAR ACVPP1755E 125 339 25 KALPANA BOTADARA AFPPB1429J 249 618 26 KISHORILAL AGRO TRADE PVT. LTD. AABCK9523G 1 000 151 27 KRISHANA IRON STRIPS & TUBES LTD. AAACK9864B 14 999 485 28 LILAVANTIBEN LAXMIDAS ACVPP1722H 125 339 29 MANJU SHREE AGRAWAL AEYPA6065M 100 095 30 MANJULA BOTADARA APRPB4961K 150 695 31 POOJABEN TEJPAL PABARI ADDPP7845G 125 339 32 PRACHI BOTHARA AIVPB5442N 224 751 33 PREMIER INDUSTRIES LTD. AABCP1890P 194 914 34 PRETIBEN DILESHKUMAR ACTPP5789N 124 839 35 S.KUMAR ASSOCIATES PVT. LTD. AACCS9934J 498 237 36 SHAILY AGRAWAL ACHPA9927F 100 095 37 SUVIDHI BOTHARA AFEPS2313H 225 451 38 GLENCORE GRAIN INDIA AACCG4264D 14 991 422 39 BUNGE INDIA PVT. LTD. AABC6304J 444 590 40 CARGILL INDIA PVT. LTD. AAACC3269J 3 553857 41 TEJPAL LAXMIDAS PABARI AADHP5974P 250 118 42 VISHAL EXPORTS OVERSEAS LTD. AAACV2354D 682 381 TOTAL 84 497 911 682 381 A.Y.2007-08 1 BHUMICA SACHDEVA W/O MANISH BNYPS4858L 99 786 2 GLENCORE GRAIN INDIA AACG4264D 9 301 544 3 GUJRAT AMBUJA EXPOERTS LTD. AAACG3980A 14 356 801 4 KASHISH SACHDEVA BNYPS4857F 99 586 5 KISHORE KUMAR PARASRAM HUF AAPHK2217J 59 731 6 NEERAJ KHANDELWAL ADHPK9572D 252 328 7 POOJA KHANDELWAL AOOPK1771Q 135 912 8 RITIKA SACHDEVA ADUPS9220K 98 451 9 VANDANA W/O GIRISH KUMAR BAOPS9240P 40 220 58 10 VIPPY INDUSTRIES LTD. AABCV1297N 28 204 11 VARSHA DEVI JAI KUMAR AMGPS1350M 74 641 12 KAMAL KANTA KHANDELWAL ACWPK9221H 89 906 13 SUSHIL KUMAR KHOWAL ADNPK1770D 5 253 442 14 AJAY MADANLAL AGRAWAL HUF AAHHA0462K 100 671 15 ANITA AGRAWAL AEOPA7878Q 150 688 16 NIDHI AGRAWAL AHSPA7189F 147 702 17 VIJAY MADANLAL AGRAWAL HUF AAHHA0328Q 100 267 18 AND AGRO FOODS LTD. AACCA0191K 732 027 19 CARGILL INDIA PVT. LTD. AAACC3269J 5 062 682 20 VISHAL EXPORTS OVERSEAS LTD. AAACV2354D 71 016 TOTAL 36 184 589 71 016 A.Y.2008-09 1 PRABHUDAS ESTATE AND COMPANY AADCP0430D 1 999 766 2 ANIJU HANDA AAIPH4370G 541 957 3 JAI GAJANAND TRADING CO. AAFFJ325N 6 527 321 4 JAY KUMAR PARASRAM HUF AABHJ7216E 69 796 5 NARAYANDAS RAMESHWARDAS ACFPG8519F 2 032 382 6 SANDEEP KUKREJA APMPK3950J 1 077 110 7 SANJEEV HANDA AAIPH4369K 449 414 8 SARIKA HANDA AAIPH4368J 497 509 9 AMIT KUMAR S/O ASHOK KUMAR AGLPK5657L 57 460 10 VINISH CHOUDHARY ADZPC4010C 74 730 11 MANOHARLAL NAGPAL HUF AALHM198J 99 709 12 RAJENDRA KUMAR PRABHUDAS POBARU ACIPP9612R 1 586 945 13 ABHISHEK PANJWANI AWAPP5105F 198 381 14 DINESH MOOLCHANDANI APFPM7008C 122 451 15 HARSHITA PAMNANI ARKPP9838J 124 351 16 LATA PAMNANI AGDPP039013 122 551 17 ROMA PAMNANI AFYPP3792H 124 551 18 SONAL JAIN ADOPJ5072G 103 305 19 SUNNY MOOLCHANDANI APFPM7050L 116 251 20 CARGILL INDIA PRIVATE LIMITED AAACC3269J 14 977 788 TOTAL 15 925 940 14 977 778 A.Y.2009-10 1 CARGILL INDIA PVT. LTD. AAACC3269J 1448530 TABLE -C LIST OF CLIENTS IN WHOSE CASES CONFIRMATION ANDITR H AS BEEN FILED SL. NO. NAME OF THE CLIENT PAN OF THE CLIENT PROFIT OF THE CLIENT INCOME TAX RETURN GROSS INCOME SPECULATION PROFTI/LOSS SHOWN IN ITR A.Y.2003-04 1 JYOTEEN S. SETHIA AAHPS6193B 209 180 425 245 209 180 2 KAILASH CHAND MITTAL AGQPM4057 50 120 73 608 50 12 0 59 M 3 KETU A. SETHIYA AAPPS7425Q 212 320 454 283 212 32 0 4 KUNJ A. SETHIYA AMPPS5155B 201 320 382 435 199 82 0 5 MAHESH KUMAR JAIN ABTPJ1432F 30 420 112 692 80 42 0 6 SUSHMA JAIN ABVPJ2015Q 30 420 109 169 65 420 7 SWETA MITTAL AGPPM0786L 49 520 83 425 49 520 8 SMT. PREMLATA S. JAIN ABAPJ2969C 41 400 258 286 4 1 400 9 SMT. PRITI R. JAIN ABEPJ8170H 40 880 162 516 40 8 80 10 GAJENDRA CHIMANLAL JAIN FAMILY AACHG3299P 62 800 73 018 62 800 11 K.P.MANIK AEDPM1561 R 47 500 73 346 0 12 V.P.MANIK AFIPM6999K 49 920 140 797 49 920 13 ARCHANA DHANESH MANGLANI ACRPB6358A 50 580 114 737 50 580 14 ASHISH KUMAR JAIN ABFPJ3678M 64 800 146 725 64 8 00 15 ASHOK KUMAR PARASHRAM HUF AACHA6441B 49 080 126 377 49080 16 DARUKA TRADERS ABCPA4470B 357 280 255 464 357 28 0 17 GIRIRAJ KISHORE AGRAWAL ABVPA0257B 100 000 283 390 99 800 18 JAY KUMAR PARASRAM HUF AABHJ7216E 59 220 146 957 59 220 19 JITENDRA KUNDWANI AJCPK1645G 100 440 147 680 100 440 20 JAIN SENITARY WARE AKZPK8057C 108 880 83 347 108 880 21 KANCHANDEVI ASHOK KUMAR AMGPS1344 H 29 520 147 658 29 520 22 KISHORE KUMAR PARASRAM HUF AAPHK2217J 140 140 149 853 140 140 23 POONAM DEVI W/OINDRA KUMAR AMGPS1348 M 48 960 113 526 48 960 24 PREMA AGRAWAL ABCPA4472D 92 520 215 868 92 520 25 SAVITA AGRAWAL ABCPA4471A 89 460 195 660 89460 26 SEEMA KHANDELWAL AJGPK4799P 47 400 95 851 47 400 27 SHANTADEVI KUNDWANI AJCPK1652K 110 400 180 171 11 0 400 28 SHEETALDAS KUNDWANI AJCPK1636M 140 060 195 336 1 40 060 29 SMT.SUNITA W/O RITESH KUMAR AEXPJ9253P 75 140 91 081 75 140 30 SHIKHA AGRAWAL ABCPA4473C 89 840 212 143 89 840 31 VARSHDEVI JAY KUMAR AMGPS1350 M 40 400 148 474 40 400 32 SHEETAL KUMAR PARASMAL KATKANI AAPHS1891C 49 560 104 474 32 900 33 RITESH PARASMAL S/OPARASMAL AEHPJ3489H 30 140 101 923 30 140 34 VISHAL EXPORTS OVERSEAS LTD. AAACV2354D 1 555 800 212 691 0 28 1 555 800 35 TOTAL 4 455 420 A.Y.2004-05 1 KRISHNA IRON STRIP &TUBES LTD. AAACK9864R 6 154 640 0 12 066 609 2 KUSHAL BAI JAIN ABXPJ4580G 59 880 58 083 70 260 3 MANISH KUMAR ACQPJ2789K 29 900 68 675 29 900 60 RAKHABCHAND JAIN 4 RAKHAB CHAND JAIN ABXPJ4578N 14 760 74 967 69 480 5 SAGARDEEP RAKHABCHAND JAIN ACWPJ3596L 70 480 60 393 70 480 6 GIRDHARI LAL SARDA AOGPS0962R 7 500 140 14 895 48 3 10 181 633 7 JITENDRA KUNDWANI AJCPK1645G 187 280 153 988 187 280 8 KAMLESH BALU BHAI SHAH AMJPS3129M 200 220 241 349 200 220 9 KIRAN KHANDELWAL AJGPK4818D 83 520 93 770 43 600 10 MAYADEVI KHANDELWAL AJHPK5101A 82 130 82 218 47 200 11 PARAS KUMAR SHANTILAL HUF AAIHP2237C 109 560 93 111 109 560 12 ROHIT BALU BHAI SHAH AMKPS0784G 196 240 271 281 196 240 13 SHANTIDEVI KUNDWANI AJCPK1652K 199 320 184 101 148 320 14 SHEETALDAS KUNDWANI AJCPK1636M 411 220 237 727 199 646 15 LEO EDIBLE & FATS LIMITED AAACL4123E 1 736 100 5 601 515 5 601 515 16 GANESHIBAI SINGHAL AGGPB1659G 194 707 203 200 19 9 700 17 GIRIRAJ KISHORE SINGHAL ABVPA0257B 99 800 205 600 99 800 18 MANILAL KATKANI ADQPK4789H 50 120 122 516 50M120 19 JEEVENLAL PADAMSINGH SANGHAVI AEDPB4202F 150 840 154 485 145 686 20 LEELAVANTIBEN JIVANLAL AEDPS4206B 150 260 158 501 130 264 TOTAL 17 681 117 A.Y.2005-06 1 KRISHNA IRON STRIP & TUBE LTD. AAACK9864R 4 999 826 0 8 524 926 2 OM ENTERPRISES AFNPK1071R 2 009 740 396 077 -613 000 3 PAYAL JAIN D/O PROMOD JAIN AFUPJ5982K 65 491 65 704 65 491 4 RAJIV RATHI ACNPR5907J 196 762 130 713 109 156 5 SAMITA SATWANI AWLPS6073J 80 191 127 405 81 390 6 VIMALA JAIN ABTPJ0742N 79 647 83 408 79 647 7 ANUPAMA GARG GPG9844F 79 647 137 382 79 467 8 JITENDRA KUNDWANI AJCPK1645G 200 000 244 673 200 000 9 KUSUM CHAWDA ABBPC4099D 39 824 110 845 39 824 10 NIDHI DAR D/O PANKAJ DAR AHXPB9668H 73 891 110 720 73 891 11 SHAH KAMLESH BALU BHAI AMIPST129M 249 040 563 066 249 040 12 SHAH ROHIT BALU BHAI AMKPS0684G 249 860 546 175 249 860 13 SHANTIDEVI KUNDWANI AJCPK1636K 399 940 551 041 399 940 14 SHEETALDAS AJCPK1636M 569 093 934 461 569 093 61 KUNDWANI 15 VIVEK GARG AEKPG6652C 99 527 236 856 99 527 16 ASHWANI KUMARJ ADITYA KUMAR (HUF) AAEHA7418N 90 503 90 500 90 500 17 SHYAM PAMNANI HUF AALHS5257G 65 100 81 720 65 10 0 18 PARASRAM HIRANAND PANJWANI ACLPP1619D 97 559 263 033 95 003 19 PRAVEEN CHAND GAGALDAS SANGHAVI ADIPS2912A 799 760 111 375 29 268 20 VARUN KUMAR S/O D.L.CHAWDA AFEPC4873J 36 880 87 908 36 880 21 SHAH ANIL KUMAR BALUBHAI ALAPS4646R 1 999 119 2 108 217 1 477 619 22 SHREE JAGDISH & CO. ABGPD0178H 2 964 342 336 323 201 391 23 LEO EDIBLE & FATS LTD. AAACL4123E 292 000 9 598 461 292 000 24 RUCHI INFRASTRUCTURE LTD. AAACR2035H 7 457 000 75 451 862 7 457 000 TOTAL 23 194 742 A.Y.2006-07 1 BIO-CHEM FINANCE LTD. AABCB7587P 662 579 117 469 342 834 2 K.N.RESOURCES PVT. LTD. AADFK3773H 156 678 4 615 656 156 678 3 KIRAN SANJAY KASLIWAL ALVPK4203D 79 736 200 317 7 9 736 4 PANKHURI SARAF ARMPS4782Q 100 898 125 763 100 898 5 SASHANBEN KIRTIBEN KOTHARI ACKPK3457D 75 495 222 270 175 376 6 ASHOK KUMAR SACHDEVA AMGPS1345 G 60 136 248 814 60 136 7 ASHOK KUMAR PARASRAM HUF AACHA6441B 114 615 247 572 114 615 8 INDER KUMAR (HUF) AAAHI2041B 139 783 257 099 139 783 9 JAY KUMAR PARASRAM HUF AMGPS1349I 114 230 212 835 114 230 10 JITENDRA KUNDWANI AJCPK1645G 486 787 407 047 386 355 11 KANCHAN BAI W/O ASHOK KUMAR AMGPS1344 H 249 618 258 799 140 339 12 LILA JDEVI PARASRAM AMGPS1339E 130 783 264 864 130 783 13 PARAS KUMAR SHANTILAL HUF AAIHP2237C 99 898 139 569 124 698 14 PRAFULL K. MODI AACPM9378B 1 007 583 1 771 644 1 007 583 15 PINKY D/O ASHOK KUMAR AVAPS6081M 189 762 264 584 189 762 16 RITIKA W/O KISHORE KUMAR ADVES9220K 149 678 215 138 149 678 17 SHANTIDEVI KUNDWANI AJCPK1652K 651 182 426 364 39 5 503 18 SHIKHA GARG AASPG9314M 300 257 243 428 292 399 19 SURENDRA KUMAR JAY KUMAR ANLPS0189G 129 583 271 380 129 583 20 TEJPAL LAXMIDAS PABARI HUF AADHP5974P 250 118 385 208 250 118 21 VINEET GARG AEKPG6654E 148 886 291 351 148 886 22 INDER KUMAR AMGPS1347E 50 280 236 176 50 280 62 23 VIVEK GARG AEKPG6652C 199 854 351 886 199 854 24 DILIP PATEL (HUF) AAEHD5801 N 200 389 231 688 200 389 25 VINOD KAKWANI ACVPK1954E 198 839 229 139 198 839 26 GOLDEN INGOTTS PVT.LTD. AACCG3132A 999 355 27 VIVEK GARG HUF AAEHV6989D 200 654 20 304 200 304 28 SANTOSH JAY KUMAR AJPPK1326F 60 670 196 471 60 6 70 29 JITENDRA KAKWANI ACVPK1953D 198 139 215 097 198 1 39 30 MAHALAXMI INDUSTRIES LTD. ADMPP2472J 278 030 140 881 80 220 TOTAL 7 684 495 A.Y.2007-08 1 KIRAN SANJAY KASLIWAL ALVPK4203D 101 161 240 126 101 161 2 NEETUJ GARNANI AKVPG9338G 154 847 165 047 154 847 3 PAYAL JAIN D/O PRAMOD KUMAR AFUPJ5982K 75 686 154 563 75 686 4 AMAR RAJDEV ACJPR2536B 50 620 214 319 50 620 5 CHANDMAL JAJOO ABGPJ2445M 76 300 148 030 75 716 6 DIVYA SAHAJWANI BFQPS2819B 121 347 145 599 121 347 7 MADHU JAJOO ACQPJ1099L 50 986 80 529 50 986 8 MUSKAN RAJDEV W/O AMAR RAJDEV AFIPR2501N 111 527 170 165 111 527 9 RADHA JAJOO ACQPJ1100J 50 431 94 121 50 431 10 ROSHANI RAJDEV AFIPR2499M 112 327 177 853 112 32 7 11 SATISH RAJDEV ACJPR2534D 99 706 188 425 99 706 12 MANOJ RAJDEV ACJPR2535C 51 820 209 577 51 820 13 SAVITA JAIN W/O SHRI SHAILESH ABGPJ2894N 75 906 227 014 75 906 14 PUSHPA JAJOO ACQPJ1101K 50 086 85 579 50 086 15 PUSHPA KASLIWAL AIRPK8572C 98 971 193 603 98 971 16 PRAKASH CHANDANI FDIPC3115D 61 241 126 506 61 24 1 17 SOLOCHAN CHANDANI ADYPC3585B 124 912 141 372 124 912 18 DISHA SACHDEVA W/O NEERAJ SACHDEVA BACPS9238M 59 731 129 784 59 731 19 JITENDRA KAUNDWANI AJCPK1645G 80 202 310 429 80 202 20 LILADEVI PARASRAM AMGPS1339E 44 220 188 074 44 220 21 PINKY ASHOK KUMAR SACHDEVA AYAPS6081M 49 820 125 361 49 820 22 SHANTIDEVI KUNDWANI AJPK1636M 171 045 325 758 171 045 23 VINISHA CHOUDHARY ADZPC4010C 55 226 131 876 55 2 26 24 JYOTI PARIYANI AHJPP8861F 82 127 156 510 82 800 25 PRADEEP PARIYANI HUF AAFHP3767C 88 561 147 151 8 8 561 26 RUKMANI PARIYANI AETPD4377C 103 392 157 765 103 392 27 GOVIND JETHMALANI HUF AACHG8691 M 104 551 265 324 104 551 28 GAURAV JETHMALANI AHFPJ1265N 118 661 205 813 118 661 29 GOVIND JETHMALANNI ACPPJ7565F 119 671 345 390 119 661 30 ANIL JETHMALANI HUF AAFHM5348J 106 551 345 390 1 19 661 31 SUNITA RITESH KUMAR AEXPJ9253P 125 661 130 628 1 25 661 TOTAL 2 202 198 A.Y.2008-09 1 JAIPRAKASH NAGPAL AAXPN8552D 175 330 163 300 175 330 63 2 KIRAN SANJAY KASLIWAL ALVPK4203D 149 460 296 412 149 460 3 SANJAY NAGPAL AAZPN2299P 149 475 191 320 149 475 4 SNEHLATA JAIN ABGPJ2896Q 75 820 135 025 75 820 5 SUSHIL CHHAJED AAOPC5443K 99 709 388 462 99 709 6 SANJAY NGAPAL HUF AAKHS8611K 89 109 126 930 89 10 9 7 J.P.NAGPAL HUF AADHJ0573O 100 665 90 620 100 665 8 PRATIK JAJOO AJYPJ1971E 52 665 122 161 52 665 9 DIVYA SAHAJWANI BSQPS2819B 115 020 171 457 115 020 10 AMRITA GURUCHARAN PANJWANI ADQPP7143J 31 275 145 998 31 275 11 BHUMICA SACHDEVA W/O MANISH BNYPS4857F 100 441 155 813 100 441 12 DISHA SACHDEVA BACPS9238M 69 551 165 330 69 551 13 HARICHAND GHANSHYAMDAS PAJNWANI AKCPP2996N 197 181 135 351 135 351 14 HEEENA HARISH KUMAR AONPP9202L 49 820 143 973 49 820 15 INDER KUMAR PARASRAM HUF AAAHI2041B 51 330 171 627 51 330 16 JYOTINDRA VADILAL VASA AABHV4216J 2 104 652 210 614 210 614 17 BHAVESH KUMAR MANISH BHAI SHAH AVUPS3595F 2 617 264 92 453 92 453 18 JITENDRA KUNDWANI AJCPK1645G 201 331 282 124 201 331 19 KAVITA MOOLCHANDANI AHUPM8163 B 119 451 143 820 119 451 20 KISHORE KUMAR PARASRAM HUF AAFHK2217J 69 796 141 082 69 796 21 LEELADEVI PARASRAM AMGPS1339E 69 796 227 950 69 796 22 MAYADEVI KHANDELWAL AJHPK5101A 109 086 143 552 10 9 086 23 PARASRAM HIRANAND PANJWANI ACLPP1619D 51 820 261 680 51 820 24 RITIKA SACHDEVA ADUPS9220K 99 060 196 693 99 060 25 SHAKUNTALA NAGORI ABSPN7293F 125 071 207 715 125 071 26 SHANTIDEVI KUNDWANI AJCPK1636K 298 787 349 055 298 787 27 SHEETALDAS KUNDWANI AJCPK1652K 1 001 663 565 124 565 124 28 SULOCHANA CHANDANI ADYPC3585B 111 509 144 319 111 509 29 SURESH KUMAR JAJOO HUF AAOHS2387E 62 785 97 740 62 785 30 SUSHAILADEVI PANJWANI ADFPP2150P 50 175 146 000 50 137 31 TUHINA KALRA AMJPK6215A 261 756 0 0 32 VANDANA W/O GIRISH KUMAR BAOPS9240P 58 996 198 607 58 996 33 VARSHD EVI JAY KUMAR AMGPS1350M 80 551 200 431 80 551 34 VASUDEO PANJWANI AMCPP7698F 100 441 256 494 100 441 35 KAMLESH SHUKLA HUF AAHHK1775R 120 081 132 657 120 081 36 KASHISH SACHDEVA BNYPS4857F 100 441 155 696 100 441 37 SANGEETA AGRAWAL W/O SUDHIR AAYPA8193Q 100 286 159 878 100 286 TOTAL 9 421 649 A.Y.2009 - 10 1 KAMALKANT KHANDELWAL ACWPK9221H 32 326 42 662 0 64 2 NEERAJ KHANDELWAL ADHPK9572D 227 047 329 133 69 123 3 RAJESH AGRAWAL ABDPA8564D 207 230 120 000 - 458 074 2.4 THE FINDINGS RECORDED BY LD. CIT(A) IS REPRO DUCED HEREUNDER: 4.5 I HAVE CONSIDERED THE ISSUE. WHAT I FIND THAT A DDITION HAS BEEN MADE BY THE AO JUST BECAUSE ASSESSEE COULD NOT FURN ISH THE ITRS AND BALANCE SHEET OF THE CLIENTS FOR WHOM THE ASSES SEE HAD EFFECTED TRANSACTIONS (SAUDA) THROUGH THE NBOT EXCHANGE. IN MY CONSIDERED VIEW THIS REQUIREMENT HAS CASTED A VERY HEAVY BURDEN ON THE ASSESSEE TO COLLECT THE ITRS OF ALL HIS CLIE NTS AND TO DEMONSTRATE THAT THE INCOME /PROFIT PASSED ON TO TH AT CLIENT HAS BEEN REFLECTED IN THEIR RESPECTIVE RETURNS. THE BAS IC QUESTION ARISES THAT IN CASE THE CLIENT HAS NOT SHOWN THAT INCOME I N HIS RETURN THEN WHO IS TO BE FAULTED - ASSESSEE OR THE CLIENT? WHET HER IN THAT CIRCUMSTANCES THAT PROFIT / INCOME WHICH WAS PASSE D ON THROUGH BANKING CHANNELS TO THE CLIENT COULD BE ASSESSED IN THE HAND OF THE ASSESSEE. ADMITTEDLY THE ASSESSEE HAD FILED THE CO PIES OF BANK STATEMENT IN SUPPORT OF ITS CLAIM THAT THE FUNDS O N ACCOUNT OF SETTLEMENT OF VARIOUS SAUDAS FOR AND ON BEHALF OF T HE CLIENTS WERE TRANSFERRED FROM EACH OTHERS ACCOUNT THROUGH BANKIN G CHANNEL ONLY. NOT A SINGLE CASE HAS BEEN POINTED OUT BY THE AO AGAINST THIS CLAIM OF THE ASSESSEE. THE LIST OF THE CLIENTS AND THEIR ADDRESSES HAD BEEN DULY FURNISHED BEFORE THE AO IN ASSESSMENT PROCEEDINGS. I FIND THAT THE AO HAD NOT GIVEN ANY W EIGHTAGE TO THE CONFIRMATIONS FILED BEFORE HIM. THESE CONFIRMAT IONS THOUGH FURNISHED IN RESPECT OF ONLY FEW CLIENTS WE RE ON THE COPY OF THE LEDGER ACCOUNT AS APPEARING IN THE BOOK S OF ACCOUNTS OF THE ASSESSEE. THE CONCERNED CLIENTS HAD DULY SIGNED THOSE ACCOUNTS. THEY HAD ALSO MENTIONED THEI R PAN. THE AO HOWEVER PREFERRED TO IGNO RE THOSE DOCUMENTS FOR THE REASONS THAT ASSESSEE COULD NOT SUBMIT EVIDENCE OF RECOGNITION OF INCOME BY THOSE CLIENTS I.E. THEIR ITRS. IN MY CONSIDERED OPINION SUCH CONFIRMATION TOGETHER WITH THE BANK STATEMENT EVIDENCING THE TRANSFER OF FUND THROUGH BANKING CHA NNEL ITSELF SHOULD HAVE BEEN TAKEN AS ADEQUATE EVIDENCE IN SUPPORT OF TRANSFER OF PROFIT TO THE CLIENTS. 4.6 NEVERTHELESS AS DISCUSSED IN PARA 4.4 ABOVE THE A SSESSEE HAS FURTHER FILED SOME OF THE CONFIRMATIONS AND ITR S OF THE CLIENTS AS ADDITIONAL EVIDENCE. THOSE ADDITIONAL EV IDENCES 65 HAVE BEEN ADMITTED BY ME. BASED ON THE CONFIRMATION S AND ITRS THE INFORMATION IN THE TABLE-A TABLE-B AND TA BLE-C HAVE BEEN PREPARED AND THE SAME FINDS PLACE IN PARA 4.4 ITSELF. FROM THE TABLE - C IT IS OBSERVED THAT ALL THOSE C LIENTS WHOSE ITRS WERE COLLECTED BY THE ASSESSEE HAVE BY AND LA RGE REFLECTED THEIR- NBOT PROFIT IN THEIR RESPECTIVE RE TURNS. THOUGH EVEN AT THIS STAGE THE ASSESSEE HAD NOT BE EN IN A POSITION TO COLLECT THE ITRS OF ALL THEIR CLIENTS BUT WHATEVER EVIDENCES HAVE BEEN FILED DOES EVIDENCE THE FACT T HAT ASSESSEE HAD DONE THE SPECULATIVE BUSINESS FOR AND ON BEHALF OF CLIENTS ALSO. I ALSO NOTICE THAT THE AO H AS BEEN INCONSIDERATE TO THE EXTENT THAT HE MADE ADDITION IN RESPECT OF THE PROF ITS PASSED ON TO THE CLIENTS BUT DID NOT CONSIDER AT ALL THE INST ANCES WHERE CLIENTS HAD SUFFERED LOSSES WHICH HAD RESULTED INCR EASE IN THE ASSESSEE'S TOTAL INCOME. THE TABLE NO.3 (IN PARA 4) DETAILS THE AMOUNT OF PROFIT AND LOSSES TO THE CLIENTS. IT IS N OTED THAT DURING THE PERIOD OF SEVEN ASSESSMENT YEARS I.E. A. YS 2003-04 TO 2009-10 THE TOTAL ADDITION MADE BY THE AO AMOUN TED TO RS.36 03 59 140/-. HOWEVER IF ONE FOLLOWS THE AO'S APPROACH AND TAKES INTO ACCOUNT THE CLIENT'S LOSSES ALSO TH EN THE TOTAL ADDITION DURING THE AFORESAID ASSESSMENT YEARS WOUL D HAVE AMOUNTED TO RS. 90 25 034/- ONLY WHICH IS MUCH LESS THAN THE QUANTUM OF ADDITION MADE BY THE AO. IT IS FURTHER O BSERVED THAT IN A.YS.2003-04 2004-05 AND 2006-07 THE NET EFFECT OF TRANSACTIONS WITH THE CLIENTS WAS AN INCREASE OF AS SESSEE'S OWN PROFIT TO THE EXTENT OF RS. 47 62 534/- RS.5 40 64 688/- AND RS.42 44 034/- RESPECTIVE1Y WHEREAS SITUATION DURIN G A.YS. 2005-06 2007-08 2008-09 AND 2009-10 WAS JUST REVE RSED AS THE NET EFFECT OF SUCH TRANSACTIONS WITH THE CLIENT S HAD AN EFFECT OF REDUCING THE PROFIT OF THE ASSESSEE TO THE EXTEN T OF RS. 2 41 19 620/- RS.L 12 82 313/- RS.90 73 978/- AND RS.2 76 20 379/- (REFER TABLE NO.5). 4.7 KEEPING IN VIEW THE FACTS AND THE OBSERVATIONS MADE BY ME IN PARA 4.5 AND 4.6 ABOVE I DO NOT FIND ANY MERIT IN THE AO'S APPROACH FOR REACHING TO THE CONCLUSION THAT THE PROFITS TRA NSFERRED TO THE CLIENTS WAS TO BE TAXED IN THE HANDS OF THE ASSESSEE. HOWEVER BASED ON ADDRESS & PAN THE AO MAY PASS ON THE INFORMATION AS REGARDS TO THE CLIENT'S PROFI T TO THE CONCERNED ASSESSING OFFICERS ( OF ALL THOSE CLIENTS ) TO ENABLE THE LATTER TO VERIFY FROM THE RELEVANT ITRS OF THE CLIENTS WHETHE R' THE CORRESPONDING INCOME HAS BEEN SHOWN BY THEM IN THEIR RETURNS OR N OT. IN CASE IT IS FOUND THAT ANY CLIENT HAS NOT SHOWN THE CORRESPONDING INCOME I N THEIR ITR THEN THE AO CONCERNED WOULD BE FREE TO PROCEED AGAINST THAT CLI ENT AND RESORT TO REMEDIAL ACTION ATLEAST FOR THOSE ASSESSMENT YEARS FOR WHICH LIMITATION HAS NOT EXPIRED YET. IN THE CASE OF THE PRESENT ASSESSEE THE ADDIT ION SO MADE STANDS .DELETED. THE TABLE NO.6 BELOW REFLECTS THE QUANTUM OF ADDITI ON AND THE RELIEF ON THIS ACCOUNT FOR A.YS.2003-04 TO 2009 -10. TABLE NO.6: 66 S. APPEAL NO. AY AMOUNT OF AMOUNT OF RELIEF ADDITION SHRI NANDLAL MANGLANI 1 IT- 537/10-11 2003-04 30 845 200 30 845 200 2 IT- 538/10-11 2004-05 93 711 430 93 711 430 3 IT- 539/10-11 2005-06 66 993 555 66 993 555 4 IT - 540/10-11 2006-07 95776 429 95 776 429 5 IT- 541/10-11 2007-08 43 305 454 43 305 454 6 IT- 542/L0-11 2008-09 27 811 941 27 811 941 7 IT- 543/1O-11 2009-10 1 915 131 1 915 131 5. AFTER TAKING INTO CONSIDERATION THE AO'S FINDING S AND THE APPELLANT'S ORAL AND WRITTEN SUBMISSIONS MADE IN TH E COURSE OF HEARING AS WELL AS THE FACTS OF THE CASE DECISION S ON VARIOUS GROUNDS ARE MADE HEREUNDER: 5.1 GROUND NO.(L) : THROUGH THIS GROUND THE ASSESSEE HAS CHALLENGED THE ADDITION OF ITS CLIENT'S PROFITS TO THE EXTENT OF RS.3 08 45 200/- IN HANDS OF THE ASSESSEE. THE MATTER HAS BEEN DISCUSSED IN P ARA 4 TO 4.7 ABOVE. AS DISCUSSED THEREIN THE ENTIRE ADDITION OF RS.3 08 4 5 200/- IS HEREBY DELETED. 6. IN THE RESULT THE APPEAL IS ALLOWED. 2.5 IF THE TOTALITY OF FACTS AVAILABLE ON R ECORD OBSERVATIONS MADE IN THE ASSESSMENT ORDERS CONCLUS ION DRAWN IN THE IMPUGNED ORDERS AND THE ASSERTION MADE BY THE LD. REPRESENTATIVE FROM BOTH SIDES IS KEPT IN JUXTAPOSITION AND ANALYSED WE FIND THAT THE IMPUGN ED ADDITIONS WERE MADE BY THE LD. ASSESSING OFFICER ME RELY ON THE PLEA THAT THE ASSESSEE COULD NOT FURNISH THE INCOME- TAX RETURNS AND BALANCE-SHEETS OF THE CLIENTS FROM WHOM THE ASSESSEE EFFECTED TRANSACTIONS THROUGH NBOT. NO W THE QUESTION ARISES IF THE CLIENTS HAD NOT SHOWN THE IN COME IN THEIR RETURNS WHETHER THE ASSESSEE CAN BE PENALISE D OR WHO IS TO BE PENALISED ? THE OBVIOUS REPLY IS THE A SSESSEE CANNOT BE PENALISED FOR THE FAULT IF ANY COMMITTE D BY THE CLIENTS. UNCONTROVERTEDLY THE ASSESSEE FURNISHED T HE COPIES OF BANK STATEMENTS IN SUPPORT OF ITS CLAIM EVIDENCING THAT THE FUNDS ON ACCOUNT OF SETTLEMENT OF 67 VARIOUS TRANSACTIONS (SAUDAS) FOR AND ON BEHALF OF THE CLIENTS WERE TRANSFERRED THROUGH BANKING CHANNELS. IN VIEW OF THESE FACTS IT CAN BE SAID THAT THE ASSESS ING OFFICER HAS CAST A HEAVY BURDEN ON THE ASSESSEE TO DEMONSTRATE THAT THE INCOME RECEIVED BY SUCH CLIENT S WAS REFLECTED BY THEM IN THEIR RESPECTIVE RETURNS. IN T HE ASSESSMENT ORDERS NO INSTANCE HAS BEEN QUOTED BY T HE ASSESSING OFFICER TO PIN-POINT ANY FAULT IN THE CLA IM OF THE ASSESSEE MORE SPECIFICALLY WHEN THE ASSESSEE FURNI SHED THE LIST OF CLIENTS ALONG WITH ADDRESSES DURING ASS ESSMENT PROCEEDINGS ALONG WITH CONFIRMATIONS FROM MOST OF T HE CLIENTS BUT THE TRANSACTIONS WERE DULY APPEARING IN THE BOOKS OF ACCOUNTS OF THE ASSESSEE OF ALL THE CLIENT S. IN ITS OWN WISDOM THE ASSESSING OFFICER IGNORED THE DOCUM ENTS BUT HARPENED ON THE SINGLE POINT THAT INCOME-TAX RE TURNS OF THE REMAINING CLIENTS WERE NOT FURNISHED. THE BANK STATEMENTS ALONG WITH CONFIRMATIONS AND TRANSATIONS THROUGH BANKING CHANNELS CLEARLY INDICATE THAT THER E WAS NO MALA FIDE ON BEHALF OF THE ASSESSEE AND ONUS HAS DULY BEEN DISCHARGED. FURTHERMORE BEFORE THE LD. CIT(A) THE REMAINING INCOME-TAX RETURNS AND CONFIRMATIONS FROM THE CLIENTS WERE FURNISHED AS ADDITIONAL EVIDENCE WHIC H HAS BEEN ADMITTED BY THE LD. CIT(A). THE LD. CIT(A) TAB ULATED THE INFORMATION AS HAS BEEN MENTIONED IN PRECEDING PARAS OF THIS ORDER. THE RECORD CLEARLY SHOWS THAT WHATEV ER EVIDENCE HAS BEEN FILED BY THE ASSESSEE DURING ASSESSMENTS AS WELL AS FIRST APPELLATE STAGE ESTABL ISHES THAT THE ASSESSEE HAS DONE SPECULATIVE BUSINESS FOR AND ON BEHALF OF THE CLIENTS ALSO AND FOR HIMSELF. THER E IS UNCONTROVERTED FINDING IN THE IMPUGNED ORDER THAT T HE ASSESSING OFFICER WAS INCONSIDERATE TO THE EXTENT T HAT DURING ASSESSMENT PROCEEDINGS ADDITION MADE IN RES PECT OF PROFIT PASSED ON TO THE CLIENTS WAS NOT CONSIDER ED IN PROPER PERSPECTIVE AND SOME OF THE CLIENTS ALSO SUF FERED LOSSES WHICH HAS INCREASED THE INCOME OF THE ASSESS EE. THE FINDING RECORDED IN THE IMPUGNED ORDER IN PARA 4.6 68 HAS NOT BEEN CONTROVERTED BY THE REVENUE. IT IS FUR THER NOTED THAT WHILE CONCLUDING THE ISSUE IN PARA 4.7 THERE IS A CLEAR DIRECTION THAT IN CASE IT IS FOUND BY THE A SSESSING OFFICER THAT ANY OF THE CLIENTS HAS NOT SHOWN CORRESPONDING INCOME IN THE RESPECTIVE RETURN THEN THE LD. ASSESSING OFFICER WOULD BE FREE TO PROCEED AGAINST SUCH CLIENTS BY TAKING REMEDIAL ACTION IN ACCORDANCE WIT H LAW THEREFORE THE REVENUE SHOULD NOT FEEL AGGRIEVED. THE ASSESSEE CANNOT BE PUT TO UNNECESSARY HARDSHIP TO P ROVE WHICH IS NOT EXPECTED FROM HIM AS ONUS HAS BEEN CLE ARLY DISCHARGED. SO FAR AS THE CONTENTION OF THE LD. CIT DR THAT SUFFICIENT OPPORTUNITY WAS NOT PROVIDED TO THE ASSE SSING OFFICER WE FIND THAT THE ASSESSMENT ORDER WAS FRAM ED ON 29.12.2010 AND ON FILING THE FIRST APPEAL BEFORE TH E LD. CIT(A) THE ASSESSEE FURNISHED THE STATEMENT OF TOT AL PROFITS EARNED ON BEHALF OF CLIENTS [WITH COMPLETE DETAILS PAGES 4 TO 7 OF THE PAPER BOOK BEFORE LD. CIT(A)] STATEMENT OF LOSSES INCURRED ON BEHALF OF CLIENTS [WITH COMPL ETE DETAILS PAGE 8 OF THE PAPER BOOK] LETTER DATED 22.12.2010 [BEFORE ASSESSING OFFICER] ENCLOSING CONFIRMATIONS OF TRANSACTIONS [PAGES 9 TO 58] LETT ER DATED 26.11.2010 [FILED BEFORE THE ASSESSING OFFICER] CO PY OF PERSONAL BALANCE SHEETS ETC. LEDGER OF ACCOUNTS OF ALL CLIENTS [PAGES 2 TO 47 OF THE PAPER BOOK FILED BEFO RE THE LD. CIT(A)] AND MORE IMPORTANTLY CONFIRMATIONS/ITRS OF THE CLIENTS [PAGES 49 TO 135 BEFORE LD. CIT(A)] AND ALL THESE DOCUMENTS WERE DULY EXAMINED BY THE LD. FIRST APPEL LATE AUTHORITY. THESE DOCUMENTS WERE DULY SENT TO THE ASSESSING OFFICER BY THE LD. CIT(A) VIDE COMMUNICAT ION DATED 9.12.2011 FOR COMMENTS AND REMAND REPORT BUT THE SAME WERE NOT COMMENTED UPON AS IS EVIDENT FROM COMMUNICATION DATED 16.1.2012 (AS BROUGHT TO OUR NO TICE BY THE LD. CIT/DR) ADDRESSED TO LD. CIT(A) AND FIN ALLY THE IMPUGNED ORDER WAS PASSED ON 31.1.2012 MEANING THEREBY FROM 9.12.2011 TO 31.1.2012 THE ASSESSING OFFICER COULD NOT RESPOND TO THE LD. CIT(A) THEREF ORE THE 69 CONTENTION OF THE REVENUE THAT SUFFICIENT OPPORTUNI TY WAS NOT GRANTED TO THE ASSESSING OFFICER IS WITHOUT ANY BASIS. THE LD. CIT(A) WAS NOT EXPECTED TO WAIT FOR INDEFIN ITE PERIOD. SO FAR AS THE DECISION IN NEW KAILASH COTTO N FACTORY VS. ITO (SUPRA) RELIED UPON BY THE REVENUE IS CONCERNED WE FIND THAT THE FACTS ARE ALTOGETHER DI FFERENT AS THERE WAS NO PROOF AVAILABLE WITH THE ASSESSEE O R ANY AGREEMENT BETWEEN THE PARTIES FOR PURCHASE AND SALE OF COMMODITIES THEREFORE THIS JUDICIAL DECISION MAY NOT HELP THE REVENUE. SO FAR AS THE CONTENTION OF THE LD. CI T DR THAT THE ASSESSING OFFICER WAS NOT AFFORDED SUFFICI ENT OPPORTUNITY THE LD. CIT(A) HAS ALREADY DIRECTED TH E ASSESSING OFFICER THAT THE CONCERNED ASSESSING OFFI CER WOULD BE FREE TO PROCEED AGAINST THOSE CLIENTS AND RESORT TO REMEDIAL ACTION IN CASES WHERE LIMITATION PERIOD HAS NOT EXPIRED YET. IN VIEW OF THESE FACTS WE FIND NO REA SON TO INTERFERE WITH THE CONCLUSION DRAWN IN THE IMPUGNED ORDERS. THESE ARE AFFIRMED. SO FAR AS THE GROUND THAT THE LD. CIT(A) ERRED IN ADMITTING THE ADDITIONAL EVIDENCE WITHOUT OBTAINING COMMENTS FROM THE ASSESSING OFFICER IS CONCERNED W E HAVE ALREADY DEALT WITH THIS ISSUE IN PRECEDING PAR AGRAPH AND FOR THE REASONS DISCUSSED THEREIN THERE IS NO SUBSTANCE IN THIS GROUND. THE SAME IS THEREFORE DISMISSED. 3. NOW WE SHALL TAKE UP THE CROSS-OBJECTIONS RAISE D BY THE ASSESSEE. THE LEARNED COUNSEL FOR THE ASSESS EE CONTENDED THAT THESE ARE SIMPLY IN SUPPORT OF IMPUG NED ORDERS. SINCE WE HAVE AFFIRMED THE STAND OF THE LD. CIT(A) AND DISMISSED THE APPEALS OF THE REVENUE THEREFORE THESE CROSS-OBJECTIONS HAVE REMAINED FOR ACADEMIC INTEREST ONLY CONSEQUENTLY DISMISSED AS INFRUCTUO US. FINALLY THE ALL THE APPEALS OF THE REVENUE AND OF THE ASSESSEE ARE DISMISSED. THE CROSS-OBJECTIONS OF THE ASSESSEE ALSO STAND DISMISSED. 70 THIS ORDER WAS PRONOUNCED IN THE OPEN COURT IN THE PRESENCE OF LD. REPRESENTATIVES FROM BOTH SIDES AT THE CONCLUSION OF THE HEARING ON 29 TH JULY 2013. HOWEVER THE CASE OF THE ASSESSEE IS ON MUCH STRONGER FOOTING AS MENTIONED EARLIER THAT ON IDENTICAL FACTS TH E DEPARTMENT ITSELF ACCEPTED THE CLAIM OF THE ASSESSEE WH ILE FRAMING ASSESSMENT ORDER U/S 143(3) OF THE ACT THAT T OO BEFORE SEARCH FOR THE A.YS. 2004-05 AND 2005-06. THE ASSESSEE IS NOT EXPECTED TO DO WHICH IS NOR NORMALLY EXPECTED THEREFORE THE ASSESSING OFFICER IS NOT E XPECTED TO CAST HEAVY BURDEN UPON THE ASSESSEE UNDER THE FACTS AVAILABLE ON RECORD. WE FURTHER NOTE THAT IN PARA 4.7 O F THE IMPUGNED ORDER CLEAR CUT DIRECTION HAS BEEN GIVEN TO THE ASSESSING OFFICER THAT BASED ON ADDRESSES PAN THE ASSESSING OFFICER MAY PASS INTIMATION WITH REGARD TO CLIENTS PROFIT TO THE CONCERNED ASSESSING OFFICERS (OF ALL THOSE CLIENTS) TO ENABLE THE ASSESSING OFFICER AFTER VERIFYING FROM THE RELEVANT INCOME TAX RETURNS OF THE CLIENTS AND THE 71 ASSESSING OFFICER CONCERNED WOULD BE FREE TO PROCEE D AGAINST THE CLIENT AND RESORT TO REMEDIAL ACTION ATLEAST F OR THOSE ASSESSMENT YEARS WHERE LIMITATION HAS NOT EXPIRE D YET.SO FAR AS THE CONTENTION OF THE LEARNED CIT DR T HAT THE LEARNED CIT(A) ERRED IN ADMITTING THE ADDITIONAL EVIDEN CE IS ALSO WITHOUT ANY JUSTIFICATION FIRSTLY BECAUSE THE LEA RNED CIT(A) HAS CO-TERMINUS POWER WITH THAT OF THE ASSESSI NG OFFICER AND SECONDLY AS PER SUB-SECTION (4) TO SECTIO N 250 THE LEARNED CIT(A) IS EMPOWERED TO MAKE FURTHER INQUIR Y AS HE THINKS FIT OR MAY DIRECT THE ASSESSING OFFICER T O MAKE FURTHER INQUIRY AND REPORT THE RESULT OF THE SAME TO H IM. THE LEARNED CIT(A) ADMITTED THE ADDITIONAL EVIDENCE EXAMINED THE SAME AS DISCUSSED IN VARIOUS PARAS OF IMPUGNED ORDER AND MORE SPECIFICALLY PARA 4.6. WE FURT HER NOTE THAT IN SOME OF THE CASES OF THE CLIENTS CONFIRM ATIONS HAVE BEEN FILED BY DEPICTING PAN ALSO THAT DUE TO BELO W TAXABLE AMOUNT BY FURTHER CLARIFYING THAT THE TOTAL INC OME 72 WAS INCORPORATED ON THE TRANSACTION WITH THE ASSESSEE THEY HAVE NOT FILED RETURN AS IS EVIDENT FROM PAGE 154 3 OF THE PAPER BOOK. THE CASE OF THE ASSESSEE IS FURTHER FO RTIFIED BY THE CERTIFICATE ISSUED BY NBOT DATED 16 TH APRIL 2007 WHEREIN IT HAS BEEN CLARIFIED THAT REGISTRATION OF NON - MEMBER CLIENT IS NOT MANDATORY AND BUSINESS MEMBER IS ENTITLED TO TRADE ON BEHALF OF THE CLIENTS WITHOUT GE TTING THE CLIENTS REGISTERED WITH THE EXCHANGE THEREFORE THE PRESUMPTION OF THE ASSESSING OFFICER THAT SUCH CLIEN TS WERE NOT REGISTERED WITH THE EXCHANGE ON THE BASIS OF WHI CH THE ADDITION WAS MADE ON ACCOUNT OF UNREGISTERED CLIENTS IS WITHOUT ANY BASIS. IN VIEW OF THESE FACTS WE FIND NO INFIRMITY IN THE CONCLUSION DRAWN IN THE IMPUGNED O RDER. IT IS AFFIRMED. 5. NOW WE SHALL TAKE UP THE CROSS OBJECTIONS OF THE ASSESSEE. DURING HEARING THE LEARNED COUNSEL FOR THE 73 ASSESSEE DID NOT PRESS THE SAME. THEREFORE THE CROSS OBJECTIONS ARE DISMISSED AS NOT PRESSED. FINALLY THE APPEALS OF THE REVENUE ARE HAVING NO MERITS AND DISMISSED WHEREAS THE CROSS-OBJECTIONS OF THE ASSESSEE ARE ALSO DISMISSED AS NOT PRESSED. THIS ORDER WAS PRONOUNCED IN THE OPEN COURT IN THE PRESENCE OF LD. REPRESENTATIVES FROM BOTH SIDES AT TH E CONCLUSION OF THE HEARING ON 30.7.2013. SD/- SD/- (R.C.SHARMA) (JOGINDER SINGH ) ACCOUNTANT MEMBER JUDICIAL ME MBER DATED: 30.7.2013 COPY TO: APPELLANT RESPONDENT CIT CIT(A) DR GU ARD FILE DN/-2232929