DCIT, Anand Circle, Anand v. M/s. Charotar Gas Sahakari Mandli. Ltd, Anand

ITA 1502/AHD/2018 | 2015-2016
Pronouncement Date: 04-03-2021 | Result: Dismissed

Appeal Details

RSA Number 150220514 RSA 2018
Assessee PAN AAATC1831F
Bench Ahmedabad
Appeal Number ITA 1502/AHD/2018
Duration Of Justice 2 year(s) 8 month(s) 27 day(s)
Appellant DCIT, Anand Circle, Anand
Respondent M/s. Charotar Gas Sahakari Mandli. Ltd, Anand
Appeal Type Income Tax Appeal
Pronouncement Date 04-03-2021
Appeal Filed By Department
Order Result Dismissed
Bench Allotted A
Tribunal Order Date 04-03-2021
Date Of Final Hearing 17-03-2020
Next Hearing Date 17-03-2020
Last Hearing Date 28-01-2020
First Hearing Date 19-09-2019
Assessment Year 2015-2016
Appeal Filed On 07-06-2018
Judgment Text
A IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH AHMEDABAD ( CONVENED THROUGH VIRTUAL COURT ) BEFORE SHRI RAJPAL YADAV VICE PRESIDENT AND SHRI PRADIP KUMAR KEDIA ACCOUNTANT MEMBER ./ I.T.A. NO. 1502/AHD/2018 ( ASSESSMENT YEAR : 2015-16) THE DEPUTY COMMISSIONER OF INCOME- TAX ANAND CIRCLE 204 3 RD FLOOR S. P. PATEL COMPLEX NEAR OLD C. K. HALL MAYFAIR ROAD ANAND - 388001 / VS. M/S. CHAROTAR GAS SAHAKARI MANDALI LIMITED GAS HOUSE 11 GIDC ESTATE ANAND SOJITRA ROAD ANAND-388121 ./ ./ PAN/GIR NO. : AAATC1831F ( APPELLANT ) .. ( / RESPONDENT ) / APPELLANT BY : SHRI VIRENDRA OJHA CIT.DR / RESPONDENT BY : SMT. ARTI N. SHAH A.R. DATE OF HEARING 10/02/2021 !'# / DATE OF PRONOUNCEMENT 04/03/2021 / O R D E R PER PRADIP KUMAR KEDIA - AM: THE CAPTIONED APPEAL HAS BEEN FILED AT THE INSTANCE OF THE REVENUE AGAINST THE ORDER OF THE COMMISSIONER OF IN COME TAX (APPEALS)-4 VADODARA (CIT(A) IN SHORT) DATED 15 .03.2018 ARISING IN THE ASSESSMENT ORDER DATED 15.12.2017 PASSED BY THE ASSESSING ITA NO. 1502/AHD/18 (DCIT VS. M/S. CHAROTAR GAS SAHAKARI MANDALI LTD.) A.Y. 2015-16 - 2 - OFFICER (AO) UNDER S. 143(3) OF THE INCOME TAX ACT 1961 (THE ACT) CONCERNING AY 2015-16. 2. THE GROUNDS OF APPEAL RAISED BY REVENUE READ HER EUNDER: 1.1 THAT IN THE FACTS AND CIRCUMSTANCES OF THE CAS E AND IN LAW THE LD. C.I.T.(APPEALS) ERRED IN DELETING THE ADDITION OF RS.7 92 41 327/- MADE ON ACCOUNT OF DISALLOWANCE OF DEDUCTION OF DEBIT NOTE WITHOUT APPRECIATING THE FACTS DISCUS SED IN THE ASSESSMENT ORDER. 1.2 THAT IN THE FACTS AND CIRCUMSTANCES OF THE CA SE AND IN LAW THE LD. C.I.T.(APPEALS) ERRED IN DELETING THE ADDITION OF RS.7 92 41 327/- MADE ON ACCOUNT OF DISALLOWANCE OF DEDUCTION OF DEBIT NOTE WITHOUT APPRECIATING THAT THE DEBIT N OTE WAS STATED TO HAVE BEEN ISSUED ON 18.11.2015 AFTER THE END OF THE FINANCIAL YEAR AND AFTER THE RETURN WAS FILED AND THE ASSES SEE HAD NOT MADE ANY PROVISION TOWARDS THIS EXPENDITURE AND HA D FAILED TO DEMONSTRATE THAT THE LIABILITY CRYSTALLIZED DURING THE YEAR UNDER CONSIDERATION. 3. BRIEFLY STATED THE ASSESSEE IS A CO-OPERATIVE S OCIETY AND ENGAGED IN PROVIDING CNG GAS AND PURCHASE AND SALE OF NATURAL GAS TO DOMESTIC AND COMMERCIAL CONSUMERS AND EARNS COMMISS ION ON CNG. IN THE COURSE OF THE SCRUTINY ASSESSMENT THE AO OB SERVED THAT A REVISED RETURN WAS FILED BY THE ASSESSEE WHEREIN DE DUCTION OF RS.7 92 41 327/- WAS CLAIMED AS EXPENSES. TO SUPPO RT SUCH CLAIM IT WAS CONTENDED ON BEHALF OF THE ASSESSEE BEFORE THE AO THAT AS PER TERMS AND CONDITIONS WITH SUPPLIER GAIL LIMITED TH E GAS PURCHASED FOR DOMESTIC CUSTOMER IS TO BE DISTRIBUTED TO THE D OMESTIC CUSTOMERS ONLY. THE PURCHASE PRICE OF GAS FOR DOMESTIC CUSTO MER IS LESS AS COMPARED TO GAS PURCHASED FOR INDUSTRIAL CUSTOMER. DURING THE YEAR CERTAIN AMOUNT OF GAS PURCHASED FOR DOMESTIC CUSTOM ER WAS SOLD TO THE INDUSTRIAL GAS CUSTOMER. THE GAIL LIMITED WORKED O UT DIFFERENCE OF GAS SOLD TO INDUSTRIAL CUSTOMER OUT OF GAS PURCHASE D FOR DOMESTIC CUSTOMER. THEREFORE A DEBIT NOTE OF RS.7 92 41 32 7/- FOR GAS PURCHASE WAS ISSUED ON 18.11.2015. IT WAS CONTENDED THAT TH E CLAIM FOR REVISION IN COST OF GAS PERTAINS TO F.Y. 2014-15 AN D THEREFORE REVISED RETURN IS FILED CLAIMING INCREASE IN VALUE OF PURCH ASE OF GAS AND CONSEQUENT REDUCTION OF TOTAL INCOME TO THE EXTENT. IT WAS CONTENDED ITA NO. 1502/AHD/18 (DCIT VS. M/S. CHAROTAR GAS SAHAKARI MANDALI LTD.) A.Y. 2015-16 - 3 - THAT THE ENHANCEMENT OF RATE OF COST OF GAS MADE BY GAIL IS IN ACCORDANCE WITH CLAUSE (A) OF THE AGREEMENT WITH GA IL. 4. THE AO HOWEVER DID NOT FIND MERIT IN THE CLAIM OF THE ASSESSEE. THE AO OBSERVED THAT THE ACCOUNTS HAVE B EEN AUDITED AND RETURN OF INCOME WAS FILED. THE DEBIT NOTE ISSUED O N 18.11.2015 FALLS IN F.Y. 2015-16 RELEVANT TO AY 2016-17. THE AO OBS ERVED THAT THE LIABILITY ON ACCOUNT OF DEBIT NOTE WAS NOT CRYSTALL IZED DURING THE YEAR UNDER CONSIDERATION AND ALSO NO PROVISION FOR THIS LIABILITY WAS MADE IN THE BOOKS. HE ACCORDINGLY DISALLOWED THE CLAIM SO MADE AND ADDED TO SAME TO THE TOTAL INCOME. 5. AGGRIEVED THE ASSESSEE PREFERRED APPEAL BEFORE THE CIT(A). THE CIT(A) ON CONSIDERATION OF FACTS AND CIRCUMSTAN CES RECORDED HIS FINDING IN FAVOUR OF THE ASSESSEE WHICH IS EXTRACTE D HEREUNDER: 4.3. I HAVE CONSIDERED THE SUBMISSION OF THE LD. A UTHORIZED REPRESENTATIVE AND ORDER OF THE ASSESSING OFFICER. THE A.O. HAS OBSERVED THAT CERTAIN AMOUNT OF GAS PURCHASED FOR D OMESTIC CUSTOMER WAS SOLD TO THE INDUSTRIAL GAS CUSTOMER. THE GAIL L IMITED WORKED OUT DIFFERENCE OF GAS SOLD TO INDUSTRIAL CUSTOMER OUT O F GAS PURCHASED FOR DOMESTIC CUSTOMER. THEREFORE A DEBIT NOTE OF RS.7 92 41 327/- FOR GAS PURCHASE WAS ISSUED ON 18.11.2015 IT PERTAINS TO F. Y.2014-15 AND THEREFORE REVISED RETURN IS FILED CLAIMED INCREASE IN VALUE OF PURCHASED OF GAS AND REDUCED TOTAL INCOME TO THE EXTENT. THE A.R. OF THE APPELLANT VEHEMENTLY ARGUED THAT (I) QUANTITY OF DOMESTIC GAS PURCHASED SOLD TO INDUSTRIAL CUSTOMER REALIZING HIGHER PRICE FOR WHIC H GAIL LTD. ISSUED DEBIT NOTE AFFECTING INCREASE IN COST OF PURCHASE E QUIVALENT TO RS. 7 92 41 327/- ON DTD. 18.11.2015. (II) BOARD OF DIR ECTORS APPROVED AND ENTRY MADE IN BOOKS OF ACCOUNTS IN F.Y.2015-16 RELE VANT TO A.Y.2016- 17. FROM THE COPY OF RETURN IT TRANSPIRATION THAT DEBIT NOTE OF RS.7 92 41 327/- FOR GAS PURCHASE WAS ISSUED ON DTD .18.11.2015 WHICH IS PERTAINING TO F.Y. 2014-15 AND THEREFORE REVISED RETURN IS FILED CLAIMING INCREASE IN VALUE OF PURCHASE OF GAS AND R EDUCED TOTAL INCOME TO THE EXTENT. THE ENHANCEMENT OF RATE OF COST OF G AS MADE BY GAIL LTD. IS IN ACCORDANCE WITH CLAUSE (A) OF THE AGREEMENT W ITH GAIL LTD. LOOKING TO THE FACTS AND CIRCUMSTANCES OF THE PRESE NT CASE THE ACTION OF A.O. IS UNWARRANTED. ACCORDINGLY THE ASSESSING OFFICER IS DIRECTED TO DELETE THE ADDITION. THUS THIS GROUND OF APPEAL IS ALLOWED. 6. AGGRIEVED BY THE RELIEF GRANTED BY THE CIT(A) T HE AO IS IN APPEAL BEFORE THE TRIBUNAL. ITA NO. 1502/AHD/18 (DCIT VS. M/S. CHAROTAR GAS SAHAKARI MANDALI LTD.) A.Y. 2015-16 - 4 - 7. WE HAVE CAREFULLY PERUSED THE RIVAL SUBMISSIONS ON THE ISSUE. WE FIND NO ERROR IN THE PROCESS OF REASONING ADOPTE D BY THE CIT(A) AS NOTED ABOVE. IT WAS INTER ALIA NOTED BY THE CIT(A) THAT DEBIT NOTE ISSUED BY SUPPLIER (GAIL) FOR PURCHASE RELATES TO F .Y. 2014-15 ON ACCOUNT OF DIFFERENCE IN GAS PRICE. THUS WITHOUT TAKING INTO ACCOUNT THE EXTRA PRICE PAYABLE TO THE GAS SUPPLIER THE TR UE AND FAIR STATE OF AFFAIRS OF THE ASSESSEE SOCIETY CANNOT BE DEDUCED. HENCE WE SEE NO REASON TO INTERFERE WITH THE TAX NEUTRAL CLAIM MADE BY THE ASSESSEE. IT IS NOT THE CASE OF THE REVENUE THAT EXPENDITURE IS NOT BONAFIDE AND NOT ALLOWABLE AT ALL. THE EXPENDITURE IN VIEW OF THE AO IS PROBABLY ALLOWABLE IN THE NEXT ASSESSMENT YEAR I.E. AY 2016- 17 WITH WHICH WE DO NOT CONCUR. THE ACTION OF THE CIT(A) IS COMPLET ELY RATIONAL AND THUS ENDORSED. 8. IN THE RESULT THE APPEAL OF THE REVENUE IS DISM ISSED. SD/- SD/- (RAJPAL YADAV) (PRADIP KUMA R KEDIA) VICE PRESIDENT ACCOUNTANT MEMBER AHMEDABAD: DATED 04/03/2021 TRUE COPY S. K. SINHA !'#' / COPY OF ORDER FORWARDED TO:- &. / REVENUE 2. / ASSESSEE (. )*+ / CONCERNED CIT 4. - / CIT (A) /. 012 33*+4 *+#4 56) / DR ITAT AHMEDABAD 7. 289 : / GUARD FILE. BY ORDER / 4 /5 *+#4 56) THIS ORDER PRONOUNCED ON 04/03/2021 A IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH AHMEDABAD ( CONVENED THROUGH VIRTUAL COURT ) BEFORE SHRI RAJPAL YADAV VICE PRESIDENT AND SHRI PRADIP KUMAR KEDIA ACCOUNTANT MEMBER ./ I.T.A. NO. 1502/AHD/2018 ( ASSESSMENT YEAR : 2015-16) THE DEPUTY COMMISSIONER OF INCOME- TAX ANAND CIRCLE 204 3 RD FLOOR S. P. PATEL COMPLEX NEAR OLD C. K. HALL MAYFAIR ROAD ANAND - 388001 / VS. M/S. CHAROTAR GAS SAHAKARI MANDALI LIMITED GAS HOUSE 11 GIDC ESTATE ANAND SOJITRA ROAD ANAND-388121 ./ ./ PAN/GIR NO. : AAATC1831F ( APPELLANT ) .. ( / RESPONDENT ) / APPELLANT BY : SHRI VIRENDRA OJHA CIT.DR / RESPONDENT BY : SMT. ARTI N. SHAH A.R. DATE OF HEARING 10/02/2021 !'# / DATE OF PRONOUNCEMENT 04/03/2021 / O R D E R PER PRADIP KUMAR KEDIA - AM: THE CAPTIONED APPEAL HAS BEEN FILED AT THE INSTANCE OF THE REVENUE AGAINST THE ORDER OF THE COMMISSIONER OF IN COME TAX (APPEALS)-4 VADODARA (CIT(A) IN SHORT) DATED 15 .03.2018 ARISING IN THE ASSESSMENT ORDER DATED 15.12.2017 PASSED BY THE ASSESSING ITA NO. 1502/AHD/18 (DCIT VS. M/S. CHAROTAR GAS SAHAKARI MANDALI LTD.) A.Y. 2015-16 - 2 - OFFICER (AO) UNDER S. 143(3) OF THE INCOME TAX ACT 1961 (THE ACT) CONCERNING AY 2015-16. 2. THE GROUNDS OF APPEAL RAISED BY REVENUE READ HER EUNDER: 1.1 THAT IN THE FACTS AND CIRCUMSTANCES OF THE CAS E AND IN LAW THE LD. C.I.T.(APPEALS) ERRED IN DELETING THE ADDITION OF RS.7 92 41 327/- MADE ON ACCOUNT OF DISALLOWANCE OF DEDUCTION OF DEBIT NOTE WITHOUT APPRECIATING THE FACTS DISCUS SED IN THE ASSESSMENT ORDER. 1.2 THAT IN THE FACTS AND CIRCUMSTANCES OF THE CA SE AND IN LAW THE LD. C.I.T.(APPEALS) ERRED IN DELETING THE ADDITION OF RS.7 92 41 327/- MADE ON ACCOUNT OF DISALLOWANCE OF DEDUCTION OF DEBIT NOTE WITHOUT APPRECIATING THAT THE DEBIT N OTE WAS STATED TO HAVE BEEN ISSUED ON 18.11.2015 AFTER THE END OF THE FINANCIAL YEAR AND AFTER THE RETURN WAS FILED AND THE ASSES SEE HAD NOT MADE ANY PROVISION TOWARDS THIS EXPENDITURE AND HA D FAILED TO DEMONSTRATE THAT THE LIABILITY CRYSTALLIZED DURING THE YEAR UNDER CONSIDERATION. 3. BRIEFLY STATED THE ASSESSEE IS A CO-OPERATIVE S OCIETY AND ENGAGED IN PROVIDING CNG GAS AND PURCHASE AND SALE OF NATURAL GAS TO DOMESTIC AND COMMERCIAL CONSUMERS AND EARNS COMMISS ION ON CNG. IN THE COURSE OF THE SCRUTINY ASSESSMENT THE AO OB SERVED THAT A REVISED RETURN WAS FILED BY THE ASSESSEE WHEREIN DE DUCTION OF RS.7 92 41 327/- WAS CLAIMED AS EXPENSES. TO SUPPO RT SUCH CLAIM IT WAS CONTENDED ON BEHALF OF THE ASSESSEE BEFORE THE AO THAT AS PER TERMS AND CONDITIONS WITH SUPPLIER GAIL LIMITED TH E GAS PURCHASED FOR DOMESTIC CUSTOMER IS TO BE DISTRIBUTED TO THE D OMESTIC CUSTOMERS ONLY. THE PURCHASE PRICE OF GAS FOR DOMESTIC CUSTO MER IS LESS AS COMPARED TO GAS PURCHASED FOR INDUSTRIAL CUSTOMER. DURING THE YEAR CERTAIN AMOUNT OF GAS PURCHASED FOR DOMESTIC CUSTOM ER WAS SOLD TO THE INDUSTRIAL GAS CUSTOMER. THE GAIL LIMITED WORKED O UT DIFFERENCE OF GAS SOLD TO INDUSTRIAL CUSTOMER OUT OF GAS PURCHASE D FOR DOMESTIC CUSTOMER. THEREFORE A DEBIT NOTE OF RS.7 92 41 32 7/- FOR GAS PURCHASE WAS ISSUED ON 18.11.2015. IT WAS CONTENDED THAT TH E CLAIM FOR REVISION IN COST OF GAS PERTAINS TO F.Y. 2014-15 AN D THEREFORE REVISED RETURN IS FILED CLAIMING INCREASE IN VALUE OF PURCH ASE OF GAS AND CONSEQUENT REDUCTION OF TOTAL INCOME TO THE EXTENT. IT WAS CONTENDED ITA NO. 1502/AHD/18 (DCIT VS. M/S. CHAROTAR GAS SAHAKARI MANDALI LTD.) A.Y. 2015-16 - 3 - THAT THE ENHANCEMENT OF RATE OF COST OF GAS MADE BY GAIL IS IN ACCORDANCE WITH CLAUSE (A) OF THE AGREEMENT WITH GA IL. 4. THE AO HOWEVER DID NOT FIND MERIT IN THE CLAIM OF THE ASSESSEE. THE AO OBSERVED THAT THE ACCOUNTS HAVE B EEN AUDITED AND RETURN OF INCOME WAS FILED. THE DEBIT NOTE ISSUED O N 18.11.2015 FALLS IN F.Y. 2015-16 RELEVANT TO AY 2016-17. THE AO OBS ERVED THAT THE LIABILITY ON ACCOUNT OF DEBIT NOTE WAS NOT CRYSTALL IZED DURING THE YEAR UNDER CONSIDERATION AND ALSO NO PROVISION FOR THIS LIABILITY WAS MADE IN THE BOOKS. HE ACCORDINGLY DISALLOWED THE CLAIM SO MADE AND ADDED TO SAME TO THE TOTAL INCOME. 5. AGGRIEVED THE ASSESSEE PREFERRED APPEAL BEFORE THE CIT(A). THE CIT(A) ON CONSIDERATION OF FACTS AND CIRCUMSTAN CES RECORDED HIS FINDING IN FAVOUR OF THE ASSESSEE WHICH IS EXTRACTE D HEREUNDER: 4.3. I HAVE CONSIDERED THE SUBMISSION OF THE LD. A UTHORIZED REPRESENTATIVE AND ORDER OF THE ASSESSING OFFICER. THE A.O. HAS OBSERVED THAT CERTAIN AMOUNT OF GAS PURCHASED FOR D OMESTIC CUSTOMER WAS SOLD TO THE INDUSTRIAL GAS CUSTOMER. THE GAIL L IMITED WORKED OUT DIFFERENCE OF GAS SOLD TO INDUSTRIAL CUSTOMER OUT O F GAS PURCHASED FOR DOMESTIC CUSTOMER. THEREFORE A DEBIT NOTE OF RS.7 92 41 327/- FOR GAS PURCHASE WAS ISSUED ON 18.11.2015 IT PERTAINS TO F. Y.2014-15 AND THEREFORE REVISED RETURN IS FILED CLAIMED INCREASE IN VALUE OF PURCHASED OF GAS AND REDUCED TOTAL INCOME TO THE EXTENT. THE A.R. OF THE APPELLANT VEHEMENTLY ARGUED THAT (I) QUANTITY OF DOMESTIC GAS PURCHASED SOLD TO INDUSTRIAL CUSTOMER REALIZING HIGHER PRICE FOR WHIC H GAIL LTD. ISSUED DEBIT NOTE AFFECTING INCREASE IN COST OF PURCHASE E QUIVALENT TO RS. 7 92 41 327/- ON DTD. 18.11.2015. (II) BOARD OF DIR ECTORS APPROVED AND ENTRY MADE IN BOOKS OF ACCOUNTS IN F.Y.2015-16 RELE VANT TO A.Y.2016- 17. FROM THE COPY OF RETURN IT TRANSPIRATION THAT DEBIT NOTE OF RS.7 92 41 327/- FOR GAS PURCHASE WAS ISSUED ON DTD .18.11.2015 WHICH IS PERTAINING TO F.Y. 2014-15 AND THEREFORE REVISED RETURN IS FILED CLAIMING INCREASE IN VALUE OF PURCHASE OF GAS AND R EDUCED TOTAL INCOME TO THE EXTENT. THE ENHANCEMENT OF RATE OF COST OF G AS MADE BY GAIL LTD. IS IN ACCORDANCE WITH CLAUSE (A) OF THE AGREEMENT W ITH GAIL LTD. LOOKING TO THE FACTS AND CIRCUMSTANCES OF THE PRESE NT CASE THE ACTION OF A.O. IS UNWARRANTED. ACCORDINGLY THE ASSESSING OFFICER IS DIRECTED TO DELETE THE ADDITION. THUS THIS GROUND OF APPEAL IS ALLOWED. 6. AGGRIEVED BY THE RELIEF GRANTED BY THE CIT(A) T HE AO IS IN APPEAL BEFORE THE TRIBUNAL. ITA NO. 1502/AHD/18 (DCIT VS. M/S. CHAROTAR GAS SAHAKARI MANDALI LTD.) A.Y. 2015-16 - 4 - 7. WE HAVE CAREFULLY PERUSED THE RIVAL SUBMISSIONS ON THE ISSUE. WE FIND NO ERROR IN THE PROCESS OF REASONING ADOPTE D BY THE CIT(A) AS NOTED ABOVE. IT WAS INTER ALIA NOTED BY THE CIT(A) THAT DEBIT NOTE ISSUED BY SUPPLIER (GAIL) FOR PURCHASE RELATES TO F .Y. 2014-15 ON ACCOUNT OF DIFFERENCE IN GAS PRICE. THUS WITHOUT TAKING INTO ACCOUNT THE EXTRA PRICE PAYABLE TO THE GAS SUPPLIER THE TR UE AND FAIR STATE OF AFFAIRS OF THE ASSESSEE SOCIETY CANNOT BE DEDUCED. HENCE WE SEE NO REASON TO INTERFERE WITH THE TAX NEUTRAL CLAIM MADE BY THE ASSESSEE. IT IS NOT THE CASE OF THE REVENUE THAT EXPENDITURE IS NOT BONAFIDE AND NOT ALLOWABLE AT ALL. THE EXPENDITURE IN VIEW OF THE AO IS PROBABLY ALLOWABLE IN THE NEXT ASSESSMENT YEAR I.E. AY 2016- 17 WITH WHICH WE DO NOT CONCUR. THE ACTION OF THE CIT(A) IS COMPLET ELY RATIONAL AND THUS ENDORSED. 8. IN THE RESULT THE APPEAL OF THE REVENUE IS DISM ISSED. SD/- SD/- (RAJPAL YADAV) (PRADIP KUMA R KEDIA) VICE PRESIDENT ACCOUNTANT MEMBER AHMEDABAD: DATED 04/03/2021 TRUE COPY S. K. SINHA !'#' / COPY OF ORDER FORWARDED TO:- &. / REVENUE 2. / ASSESSEE (. )*+ / CONCERNED CIT 4. - / CIT (A) /. 012 33*+4 *+#4 56) / DR ITAT AHMEDABAD 7. 289 : / GUARD FILE. BY ORDER / 4 /5 *+#4 56) THIS ORDER PRONOUNCED ON 04/03/2021