w w w . L a w y e r S e r v i c e s . i n



M/s. Cotton Care Exports Pvt. Ltd v/s Addl Cit, Ludhiana


Company & Directors' Information:- THE COTTON CORPORATION OF INDIA LIMITED [Active] CIN = U51490MH1970GOI014733

Company & Directors' Information:- J. K. COTTON LIMITED [Active] CIN = U17111UP1924PLC000275

Company & Directors' Information:- R T EXPORTS LIMITED [Active] CIN = L51900MH1980PLC022582

Company & Directors' Information:- R B A EXPORTS PVT. LTD. [Active] CIN = U27109WB1989PTC047383

Company & Directors' Information:- U C C CARE PRIVATE LIMITED [Active] CIN = U74899DL1986PTC024474

Company & Directors' Information:- H R M EXPORTS PRIVATE LIMITED [Active] CIN = U51909DL2004PTC131299

Company & Directors' Information:- P D COTTON PRIVATE LIMITED [Active] CIN = U52321GJ2007PTC051857

Company & Directors' Information:- K H EXPORTS INDIA PRIVATE LIMITED [Active] CIN = U19129TN1985PTC011821

Company & Directors' Information:- R. D. M. CARE (INDIA) PRIVATE LIMITED [Active] CIN = U74899DL1993PTC056151

Company & Directors' Information:- N W EXPORTS LIMITED [Amalgamated] CIN = U99999MH1946PLC004840

Company & Directors' Information:- R. I. COTTON PRIVATE LIMITED [Active] CIN = U17120GJ2010PTC061139

Company & Directors' Information:- K B EXPORTS PRIVATE LIMITED [Active] CIN = U70200DL1998PTC096113

Company & Directors' Information:- U V EXPORTS PRIVATE LIMITED [Active] CIN = U51909DL2014PTC264761

Company & Directors' Information:- A B EXPORTS PRIVATE LIMITED [Active] CIN = U51398DL1996PTC223961

Company & Directors' Information:- S V T EXPORTS PRIVATE LIMITED [Strike Off] CIN = U60231KA2009PTC050975

Company & Directors' Information:- S R S EXPORTS PRIVATE LIMITED [Active] CIN = U52311PB1995PTC017081

Company & Directors' Information:- T R B EXPORTS PRIVATE LIMITED [Active] CIN = U35999PB1994PTC014312

Company & Directors' Information:- D D COTTON PRIVATE LIMITED [Active] CIN = U17120MH1994PTC156054

Company & Directors' Information:- M H K EXPORTS PRIVATE LIMITED [Active] CIN = U18101DL2009PTC188043

Company & Directors' Information:- P R EXPORTS LTD [Active] CIN = U51909WB1981PLC034199

Company & Directors' Information:- M J EXPORTS PRIVATE LIMITED [Active] CIN = U17100MH1972PTC015802

Company & Directors' Information:- R R EXPORTS PVT. LTD. [Active] CIN = U51909WB1987PTC041982

Company & Directors' Information:- A B R EXPORTS PRIVATE LIMITED [Converted to LLP] CIN = U51909KA1975PTC002912

Company & Directors' Information:- S B K EXPORTS PRIVATE LIMITED [Strike Off] CIN = U51909KA2007PTC043963

Company & Directors' Information:- P. I. COTTON PRIVATE LIMITED [Active] CIN = U17120GJ2007PTC050747

Company & Directors' Information:- K T EXPORTS (INDIA) PRIVATE LIMITED [Active] CIN = U51900MH2000PTC129260

Company & Directors' Information:- B. N. EXPORTS PRIVATE LIMITED [Active] CIN = U01111WB2007PTC114463

Company & Directors' Information:- M N R EXPORTS PRIVATE LIMITED [Active] CIN = U51909WB1997PTC085123

Company & Directors' Information:- G C S EXPORTS PRIVATE LIMITED [Active] CIN = U51909AS2005PTC007825

Company & Directors' Information:- J L K EXPORTS PRIVATE LIMITED [Active] CIN = U51909DL2004PTC126448

Company & Directors' Information:- O B S EXPORTS PRIVATE LIMITED [Active] CIN = U74899DL1980PTC010840

Company & Directors' Information:- B V COTTON PRIVATE LIMITED [Active] CIN = U17111GJ2004PTC044704

Company & Directors' Information:- S K COTTON PRIVATE LIMITED [Active] CIN = U17110GJ2006PTC047511

Company & Directors' Information:- S M M EXPORTS PRIVATE LIMITED [Active] CIN = U51398DL1999PTC098793

Company & Directors' Information:- S R COTTON PRIVATE LIMITED [Active] CIN = U17120KA2013PTC071881

Company & Directors' Information:- G T N EXPORTS LIMITED [Not available for efiling] CIN = U51909KL1996PLC010047

Company & Directors' Information:- R P R EXPORTS PRIVATE LIMITED [Under Process of Striking Off] CIN = U15499TN1997PTC039167

Company & Directors' Information:- A O V EXPORTS PRIVATE LIMITED [Active] CIN = U74999DL2002PTC114617

Company & Directors' Information:- D S S I EXPORTS PRIVATE LIMITED [Under Process of Striking Off] CIN = U00000DL1990PTC042097

Company & Directors' Information:- COTTON CARE EXPORTS PRIVATE LIMITED [Active] CIN = U18101PB1998PTC021635

Company & Directors' Information:- L M J EXPORTS PRIVATE LIMITED [Active] CIN = U51109WB1994PTC065438

Company & Directors' Information:- S D R EXPORTS PVT LTD [Active] CIN = U51909WB1993PTC058739

Company & Directors' Information:- K P EXPORTS PVT LTD [Active] CIN = U17222RJ1980PTC002086

Company & Directors' Information:- S D S COTTON PVT LTD [Active] CIN = U17115PB1991PTC011007

Company & Directors' Information:- M A R EXPORTS PRIVATE LIMITED [Active] CIN = U74899DL1992PTC046991

Company & Directors' Information:- H. M. X. EXPORTS PRIVATE LIMITED [Active] CIN = U27105TN2007PTC064482

Company & Directors' Information:- S R K EXPORTS PRIVATE LIMITED [Active] CIN = U18101TN2001PTC047273

Company & Directors' Information:- R B B R EXPORTS LIMITED [Active] CIN = U51900MH2004PLC095395

Company & Directors' Information:- D V EXPORTS PRIVATE LIMITED [Active] CIN = U51909DL2004PTC126430

Company & Directors' Information:- R G A EXPORTS PRIVATE LIMITED [Active] CIN = U74899DL1993PTC055809

Company & Directors' Information:- P A COTTON PVT LTD [Active] CIN = U74999WB1992PTC055525

Company & Directors' Information:- D D COTTON PRIVATE LIMITED [Not available for efiling] CIN = U17115PB1994PTC014981

Company & Directors' Information:- G T EXPORTS PVT LTD [Strike Off] CIN = U74899DL1988PTC031057

Company & Directors' Information:- P T EXPORTS PRIVATE LIMITED [Active] CIN = U51909DL1996PTC079851

Company & Directors' Information:- G S EXPORTS PRIVATE LIMITED [Active] CIN = U52322MH2005PTC154073

Company & Directors' Information:- D. F. EXPORTS PRIVATE LIMITED [Active] CIN = U51909WB2009PTC135506

Company & Directors' Information:- R A G EXPORTS PRIVATE LIMITED [Active] CIN = U63040PB1998PTC021522

Company & Directors' Information:- T W EXPORTS PRIVATE LIMITED [Strike Off] CIN = U51909DL1991PTC045854

Company & Directors' Information:- K K K EXPORTS PRIVATE LIMITED [Active] CIN = U18101DL2002PTC117868

Company & Directors' Information:- M R D EXPORTS PRIVATE LIMITED [Active] CIN = U51900MH1994PTC078469

Company & Directors' Information:- A K EXPORTS PVT LTD [Amalgamated] CIN = U51909DL1993PTC185233

Company & Directors' Information:- S S B I EXPORTS PRIVATE LIMITED [Active] CIN = U51100GJ2000PTC037695

Company & Directors' Information:- P S P C EXPORTS PRIVATE LIMITED [Active] CIN = U19201TN1995PTC032123

Company & Directors' Information:- K AND K EXPORTS PRIVATE LIMITED [Active] CIN = U74899DL1995PTC068805

Company & Directors' Information:- N T EXPORTS PRIVATE LIMITED [Strike Off] CIN = U05005WB1998PTC087900

Company & Directors' Information:- K H EXPORTS PRIVATE LIMITED [Amalgamated] CIN = U19119TN1987PTC014484

Company & Directors' Information:- C K K EXPORTS PRIVATE LIMITED [Active] CIN = U51909MH2005PTC151252

Company & Directors' Information:- V K V EXPORTS PRIVATE LIMITED [Active] CIN = U51909DL2011PTC227775

Company & Directors' Information:- B M D EXPORTS PRIVATE LIMITED [Active] CIN = U51100GJ2004PTC045212

Company & Directors' Information:- V K A EXPORTS LTD. [Strike Off] CIN = U17119WB1992PLC056600

Company & Directors' Information:- C B EXPORTS PVT LTD [Strike Off] CIN = U17115DL1980PTC010566

Company & Directors' Information:- V A A EXPORTS PRIVATE LIMITED [Strike Off] CIN = U51909MH2006PTC166078

Company & Directors' Information:- J B EXPORTS PRIVATE LTD [Active] CIN = U51109DL1984PTC017683

Company & Directors' Information:- D H EXPORTS PRIVATE LIMITED [Active] CIN = U18101MH2004PTC089360

Company & Directors' Information:- R F S L EXPORTS PRIVATE LIMITED [Active] CIN = U51109WB1998PTC087291

Company & Directors' Information:- G M EXPORTS PVT LTD [Active] CIN = U51909GJ1982PTC005771

Company & Directors' Information:- N AND D EXPORTS PRIVATE LIMITED [Amalgamated] CIN = U74899DL1993PTC051946

Company & Directors' Information:- C M S EXPORTS PRIVATE LIMITED [Active] CIN = U51909WB2005PTC103054

Company & Directors' Information:- Z S EXPORTS (INDIA) LIMITED [Active] CIN = U74899DL1991PLC046882

Company & Directors' Information:- A EXPORTS PRIVATE LIMITED [Active] CIN = U14101DL2003PTC122819

Company & Directors' Information:- K S COTTON PRIVATE LIMITED [Active] CIN = U17299WB2003PTC096994

Company & Directors' Information:- J V S EXPORTS PVT LTD. [Active] CIN = U17115WB1989PTC046846

Company & Directors' Information:- P C EXPORTS PRIVATE LIMITED [Active] CIN = U28920KA1990PTC010772

Company & Directors' Information:- G D EXPORTS PVT LTD [Active] CIN = U51909WB1989PTC047967

Company & Directors' Information:- M M P EXPORTS PRIVATE LIMITED [Active] CIN = U18101DL1997PTC087416

Company & Directors' Information:- I B S EXPORTS PRIVATE LIMITED [Active] CIN = U51909DL2002PTC117784

Company & Directors' Information:- T S L EXPORTS LTD. [Strike Off] CIN = U51223WB1990PLC050436

Company & Directors' Information:- M L K EXPORTS PRIVATE LIMITED [Active] CIN = U52322UP2004PTC029369

Company & Directors' Information:- M S P EXPORTS PRIVATE LIMITED [Active] CIN = U51226KA1975PTC002926

Company & Directors' Information:- P T C EXPORTS PRIVATE LIMITED [Strike Off] CIN = U74210MH1976PTC018834

Company & Directors' Information:- L & G EXPORTS PVT LTD [Strike Off] CIN = U29191WB1975PTC030351

Company & Directors' Information:- B D COTTON PRIVATE LIMITED [Active] CIN = U51909GJ1978PTC003234

Company & Directors' Information:- C & A EXPORTS PVT LTD [Strike Off] CIN = U24119WB1978PTC031538

Company & Directors' Information:- S K B EXPORTS PVT LTD [Active] CIN = U51909PB1986PTC006940

Company & Directors' Information:- A B M EXPORTS PRIVATE LIMITED [Strike Off] CIN = U51909DL2006PTC146367

Company & Directors' Information:- H D EXPORTS PRIVATE LIMITED [Strike Off] CIN = U51909PB1998PTC021887

Company & Directors' Information:- A AND F EXPORTS PRIVATE LIMITED [Strike Off] CIN = U18101KA1995PTC017466

Company & Directors' Information:- S C J EXPORTS PRIVATE LIMITED [Active] CIN = U74899DL1993PTC053804

Company & Directors' Information:- A D EXPORTS PVT LTD [Active] CIN = U70101WB1991PTC053651

Company & Directors' Information:- D G EXPORTS PVT LTD [Active] CIN = U51909WB1996PTC079352

Company & Directors' Information:- G K COTTON PVT LTD [Active] CIN = U00309BR1982PTC001698

Company & Directors' Information:- S P J EXPORTS PVT. LTD [Strike Off] CIN = U27106WB1989PTC046733

Company & Directors' Information:- S R J EXPORTS PVT LTD [Strike Off] CIN = U51909CH1988PTC007989

Company & Directors' Information:- A P EXPORTS PRIVATE LIMITED [Active] CIN = U17115TZ1988PTC002223

Company & Directors' Information:- S N H EXPORTS PRIVATE LIMITED [Active] CIN = U51101MH2007PTC176084

Company & Directors' Information:- P L A EXPORTS PRIVATE LIMITED [Active] CIN = U51900MH1974PTC017700

Company & Directors' Information:- AT EXPORTS PRIVATE LIMITED [Active] CIN = U51909WB2016PTC216254

Company & Directors' Information:- R N M EXPORTS PRIVATE LIMITED [Active] CIN = U13209WB2004PTC097636

Company & Directors' Information:- G P EXPORTS PRIVATE LIMITED [Active] CIN = U51900MH1983PTC030202

Company & Directors' Information:- S R B EXPORTS PRIVATE LIMITED [Active] CIN = U51909DL1998PTC093624

Company & Directors' Information:- A M D EXPORTS PRIVATE LIMITED [Strike Off] CIN = U74899DL1994PTC062322

Company & Directors' Information:- A K C L EXPORTS LIMITED [Strike Off] CIN = U51311RJ1994PLC008631

Company & Directors' Information:- N R T EXPORTS PRIVATE LIMITED [Strike Off] CIN = U51311DL2000PTC105876

Company & Directors' Information:- R R COTTON PRIVATE LIMITED [Active] CIN = U17111DL1998PTC094459

Company & Directors' Information:- E CARE INDIA PRIVATE LIMITED [Active] CIN = U72300TN2005PTC058342

Company & Directors' Information:- S S EXPORTS (INDIA) PVT LTD [Active] CIN = U17121WB1985PTC038437

Company & Directors' Information:- P. J. EXPORTS PRIVATE LIMITED [Active] CIN = U74992GJ2007PTC049876

Company & Directors' Information:- K M B EXPORTS PRIVATE LIMITED [Strike Off] CIN = U51909DL2001PTC112629

Company & Directors' Information:- R G EXPORTS PRIVATE LIMITED [Active] CIN = U74899DL1989PTC034616

Company & Directors' Information:- V B EXPORTS PVT LTD [Strike Off] CIN = U51909WB1988PTC044947

Company & Directors' Information:- M M EXPORTS PRIVATE LIMITED [Strike Off] CIN = U74899DL1989PTC036407

Company & Directors' Information:- R C L EXPORTS (INDIA) PRIVATE LIMITED [Active] CIN = U51909DL2005PTC143513

Company & Directors' Information:- A T EXPORTS PRIVATE LIMITED [Active] CIN = U74899DL1986PTC026511

Company & Directors' Information:- M K V EXPORTS PRIVATE LIMITED [Strike Off] CIN = U51101TZ2000PTC009170

Company & Directors' Information:- V I P EXPORTS PRIVATE LIMITED [Active] CIN = U52397MH2007PTC174922

Company & Directors' Information:- N B T EXPORTS PRIVATE LIMITED [Active] CIN = U65990MH1982PTC028147

Company & Directors' Information:- F M EXPORTS PRIVATE LIMITED [Strike Off] CIN = U51909MH2003PTC138934

Company & Directors' Information:- D R EXPORTS PRIVATE LIMITED [Strike Off] CIN = U74899DL1975PTC007859

Company & Directors' Information:- A G R EXPORTS PRIVATE LIMITED [Strike Off] CIN = U74899DL1994PTC060903

Company & Directors' Information:- M. G. EXPORTS PRIVATE LIMITED [Strike Off] CIN = U18101DL2008PTC176295

Company & Directors' Information:- G T B EXPORTS PRIVATE LIMITED [Strike Off] CIN = U51909DL2004PTC129698

Company & Directors' Information:- D K G EXPORTS PRIVATE LIMITED [Active] CIN = U15423DL2007PTC160059

Company & Directors' Information:- V G J EXPORTS PRIVATE LIMITED [Active] CIN = U17309KA2020PTC136238

Company & Directors' Information:- A M S EXPORTS PRIVATE LIMITED [Strike Off] CIN = U52599TN1992PTC022906

Company & Directors' Information:- M J R EXPORTS PVT LTD [Strike Off] CIN = U51909KL1994PTC007902

Company & Directors' Information:- G N EXPORTS PRIVATE LIMITED [Under Process of Striking Off] CIN = U00061KA1988PTC008899

Company & Directors' Information:- S K C EXPORTS PRIVATE LIMITED [Strike Off] CIN = U52599TN1994PTC027533

Company & Directors' Information:- N K EXPORTS PRIVATE LIMITED [Strike Off] CIN = U52311MH2000PTC129489

Company & Directors' Information:- A M EXPORTS LIMITED [Strike Off] CIN = U51109PB1996PLC017635

Company & Directors' Information:- B G EXPORTS PRIVATE LIMITED [Strike Off] CIN = U51909CH1996PTC018711

Company & Directors' Information:- M R V EXPORTS PRIVATE LIMITED [Strike Off] CIN = U14109TN1996PTC036883

Company & Directors' Information:- E V EXPORTS PRIVATE LIMITED [Strike Off] CIN = U52321TN1994PTC029590

Company & Directors' Information:- M K V EXPORTS PRIVATE LIMITED [Not available for efiling] CIN = U51410TN1999PTC043250

Company & Directors' Information:- S AND J EXPORTS PRIVATE LIMITED [Strike Off] CIN = U51909KL1999PTC013064

Company & Directors' Information:- M G M EXPORTS PVT LTD [Strike Off] CIN = U51909WB1980PTC032489

Company & Directors' Information:- D AND A EXPORTS PRIVATE LIMITED [Active] CIN = U74899DL1989PTC038349

Company & Directors' Information:- P. S. EXPORTS PRIVATE LIMITED [Strike Off] CIN = U17121DL2007PTC164402

Company & Directors' Information:- S R W EXPORTS PRIVATE LIMITED [Active] CIN = U51909DL2003PTC121393

Company & Directors' Information:- N C C R EXPORTS PRIVATE LIMITED [Strike Off] CIN = U51109DL1984PTC018785

Company & Directors' Information:- P A V EXPORTS PRIVATE LIMITED [Strike Off] CIN = U74899DL1994PTC057134

Company & Directors' Information:- T M EXPORTS PVT LTD [Active] CIN = U51909WB1988PTC045226

Company & Directors' Information:- J B I EXPORTS PRIVATE LIMITED [Active] CIN = U17100MH1997PTC105972

Company & Directors' Information:- P B M EXPORTS PVT LTD [Active] CIN = U51909PB1989PTC009359

Company & Directors' Information:- H T EXPORTS PRIVATE LIMITED [Active] CIN = U52322KA1982PTC004661

Company & Directors' Information:- S N P EXPORTS PRIVATE LIMITED [Dissolved] CIN = U00245KA1970PTC001944

Company & Directors' Information:- K K G EXPORTS PVT LTD [Active] CIN = U74999WB1991PTC050957

Company & Directors' Information:- N D EXPORTS PVT LTD [Converted to LLP and Dissolved] CIN = U51909GJ1993PTC019292

Company & Directors' Information:- R D P EXPORTS PVT. LTD. [Dissolved] CIN = U51494WB1992PTC055473

Company & Directors' Information:- G D EXPORTS PVT LTD [Under Liquidation] CIN = U51900WB1973PTC028662

Company & Directors' Information:- G G S EXPORTS PRIVATE LIMITED [Active] CIN = U51909DL1981PTC011624

Company & Directors' Information:- R T EXPORTS PVT LTD [Active] CIN = U51909WB1989PTC047639

Company & Directors' Information:- C G EXPORTS PRIVATE LIMITED [Strike Off] CIN = U74899DL1990PTC039074

Company & Directors' Information:- D AND D EXPORTS PRIVATE LIMITED [Strike Off] CIN = U99999DL1993PTC052633

Company & Directors' Information:- K A EXPORTS PRIVATE LIMITED [Active] CIN = U34300PB1990PTC010165

Company & Directors' Information:- U J EXPORTS PVT LTD. [Active] CIN = U51109WB1988PTC045435

Company & Directors' Information:- IN EXPORTS PRIVATE LIMITED [Active] CIN = U74899DL1989PTC034535

Company & Directors' Information:- A 1 EXPORTS PRIVATE LIMITED [Active] CIN = U51909PB1998PTC020956

Company & Directors' Information:- S. E. EXPORTS PRIVATE LIMITED [Active] CIN = U05004UP1995PTC017843

Company & Directors' Information:- R M B EXPORTS PRIVATE LIMITED [Active] CIN = U51109WB1999PTC090072

Company & Directors' Information:- S P G EXPORTS INDIA PRIVATE LIMITED [Strike Off] CIN = U51909WB2004PTC100829

Company & Directors' Information:- U & I EXPORTS PRIVATE LIMITED [Active] CIN = U74899DL1993PTC055089

Company & Directors' Information:- C R COTTON INDIA PRIVATE LIMITED [Active] CIN = U17299DL2006PTC145903

Company & Directors' Information:- J T EXPORTS PRIVATE LIMITED [Strike Off] CIN = U51909DL2004PTC128939

Company & Directors' Information:- M CARE INDIA PRIVATE LIMITED [Active] CIN = U51311DL2002PTC114030

Company & Directors' Information:- S R (INDIA) EXPORTS PRIVATE LIMITED [Active] CIN = U74899DL1995PTC064392

Company & Directors' Information:- K F S EXPORTS PRIVATE LIMITED [Strike Off] CIN = U74899DL2001PTC110011

Company & Directors' Information:- P V S EXPORTS PRIVATE LIMITED [Active] CIN = U51900KA1976PTC003022

Company & Directors' Information:- M AND F CARE PRIVATE LIMITED [Active] CIN = U33309KA2020PTC140201

Company & Directors' Information:- H G EXPORTS PRIVATE LIMITED [Strike Off] CIN = U74899DL1995PTC072162

Company & Directors' Information:- J M A EXPORTS PVT LTD [Strike Off] CIN = U45202PB1964PTC001375

Company & Directors' Information:- R A B EXPORTS PRIVATE LIMITED [Strike Off] CIN = U19202DL1984PTC018036

Company & Directors' Information:- J D M EXPORTS ( INDIA) PRIVATE LIMITED [Strike Off] CIN = U74990DL1987PTC030149

Company & Directors' Information:- I TO N EXPORTS PRIVATE LIMITED [Strike Off] CIN = U52322DL1995PTC072744

Company & Directors' Information:- K N B EXPORTS LIMITED [Strike Off] CIN = U63040CH1996PLC018051

Company & Directors' Information:- LUDHIANA EXPORTS PRIVATE LIMITED [Strike Off] CIN = U51909PB1995PTC016598

Company & Directors' Information:- V R EXPORTS PRIVATE LIMITED [Strike Off] CIN = U51909PN1999PTC013327

Company & Directors' Information:- R AND A EXPORTS PRIVATE LIMITED [Strike Off] CIN = U99999DL1989PTC036797

Company & Directors' Information:- S R A EXPORTS INDIA PRIVATE LIMITED [Strike Off] CIN = U18101KL1992PTC006778

Company & Directors' Information:- J S P EXPORTS LIMITED [Strike Off] CIN = U51109UP1995PLC017852

Company & Directors' Information:- J F C EXPORTS PVT LTD [Strike Off] CIN = U57226WB1977PTC031157

Company & Directors' Information:- V K EXPORTS PRIVATE LIMITED [Strike Off] CIN = U51101TG1994PTC018557

Company & Directors' Information:- H & H EXPORTS PRIVATE LIMITED [Strike Off] CIN = U17219DL1995PTC068987

Company & Directors' Information:- S K EXPORTS PRIVATE LIMITED [Strike Off] CIN = U52100DL1969PTC005105

Company & Directors' Information:- P S M EXPORTS PVT LTD [Strike Off] CIN = U51900MH1981PTC024810

Company & Directors' Information:- M F B EXPORTS PVT LTD [Strike Off] CIN = U29309TN1989PTC016944

Company & Directors' Information:- K S EXPORTS (INDIA) PVT LTD [Strike Off] CIN = U99999DL1982PTC014804

Company & Directors' Information:- G. EXPORTS PVT LTD [Active] CIN = U51909DL1989PTC034690

Company & Directors' Information:- A AND A EXPORTS PRIVATE LIMITED [Strike Off] CIN = U51909DL1994PTC060898

Company & Directors' Information:- D Y EXPORTS PRIVATE LIMITED [Active] CIN = U51311DL2002PTC117474

Company & Directors' Information:- S V EXPORTS PRIVATE LIMITED [Strike Off] CIN = U51909KL1995PTC009740

Company & Directors' Information:- F C EXPORTS PRIVATE LIMITED [Strike Off] CIN = U51398TG1997PTC026815

Company & Directors' Information:- C M A EXPORTS PRIVATE LIMITED [Strike Off] CIN = U74999DL1984PTC018445

Company & Directors' Information:- S P S EXPORTS PRIVATE LIMITED [Strike Off] CIN = U51909DL2005PTC142414

Company & Directors' Information:- M C EXPORTS PRIVATE LIMITED [Strike Off] CIN = U74899DL1991PTC044271

Company & Directors' Information:- R L EXPORTS PRIVATE LIMITED [Strike Off] CIN = U74899DL1989PTC034754

Company & Directors' Information:- K. T. M. EXPORTS PRIVATE LIMITED [Strike Off] CIN = U74999UP2005PTC031149

Company & Directors' Information:- C L EXPORTS PRIVATE LIMITED [Active] CIN = U51909WB2014PTC201763

Company & Directors' Information:- R P EXPORTS PVT LTD [Active] CIN = U52190WB1988PTC043576

Company & Directors' Information:- A AND N EXPORTS PRIVATE LIMITED [Strike Off] CIN = U51909DL2003PTC123528

Company & Directors' Information:- I I EXPORTS PRIVATE LIMITED [Strike Off] CIN = U51909DL2004PTC125685

Company & Directors' Information:- A S G EXPORTS PRIVATE LIMITED [Active] CIN = U51909DL2005PTC133462

Company & Directors' Information:- F B N EXPORTS PRIVATE LIMITED [Strike Off] CIN = U51311KL2002PTC015567

Company & Directors' Information:- J S EXPORTS PVT LTD [Strike Off] CIN = U18101WB1976PTC030669

Company & Directors' Information:- L B EXPORTS PVT LTD [Strike Off] CIN = U99999DL1981PTC011770

Company & Directors' Information:- G E EXPORTS PRIVATE LIMITED [Strike Off] CIN = U18101PB1999PTC022745

Company & Directors' Information:- N. V. EXPORTS PRIVATE LIMITED [Strike Off] CIN = U51909TG1981PTC003088

Company & Directors' Information:- A & Z EXPORTS PRIVATE LIMITED [Strike Off] CIN = U52590DL1995PTC065933

Company & Directors' Information:- B M S EXPORTS PRIVATE LIMITED [Strike Off] CIN = U99999MH1980PTC022970

Company & Directors' Information:- C S P EXPORTS PVT LTD [Strike Off] CIN = U52321TN1987PTC015088

Company & Directors' Information:- S M S EXPORTS PVT. LTD. [Strike Off] CIN = U52599TN1989PTC017759

Company & Directors' Information:- K D EXPORTS PVT LTD [Strike Off] CIN = U51900MH1981PTC025255

Company & Directors' Information:- S H R EXPORTS PRIVATE LIMITED [Strike Off] CIN = U51390TG1996PTC024134

Company & Directors' Information:- I C L EXPORTS PRIVATE LIMITED [Strike Off] CIN = U51909TZ2004PTC010968

Company & Directors' Information:- B P EXPORTS PRIVATE LIMITED [Strike Off] CIN = U51900MH1982PTC027564

Company & Directors' Information:- R U EXPORTS PRIVATE LIMITED [Strike Off] CIN = U51909PB2000PTC023628

Company & Directors' Information:- A V EXPORTS PRIVATE LIMITED [Strike Off] CIN = U51909PB2010PTC034427

Company & Directors' Information:- S R EXPORTS PRIVATE LIMITED [Active] CIN = U72100MH2000PTC127505

Company & Directors' Information:- J N K EXPORTS PRIVATE LIMITED [Strike Off] CIN = U51101MH2013PTC240000

Company & Directors' Information:- G AND V EXPORTS PRIVATE LIMITED [Strike Off] CIN = U17290MH2013PTC243077

Company & Directors' Information:- H H K EXPORTS PRIVATE LIMITED [Strike Off] CIN = U51494MH2004PTC147111

Company & Directors' Information:- J D EXPORTS PRIVATE LIMITED [Strike Off] CIN = U51900MH1999PTC122821

Company & Directors' Information:- J N D EXPORTS PRIVATE LIMITED [Strike Off] CIN = U36912MH2012PTC233325

Company & Directors' Information:- S U K EXPORTS PRIVATE LIMITED [Strike Off] CIN = U51909MH2003PTC143006

Company & Directors' Information:- P AND A EXPORTS PRIVATE LIMITED [Strike Off] CIN = U51909MH2003PTC143381

Company & Directors' Information:- R G S T EXPORTS PRIVATE LIMITED [Strike Off] CIN = U51909TN2003PTC050349

Company & Directors' Information:- S S V EXPORTS PRIVATE LIMITED [Strike Off] CIN = U51909TZ2003PTC010733

Company & Directors' Information:- G & H EXPORTS PRIVATE LIMITED [Active] CIN = U51101UP2015PTC068447

Company & Directors' Information:- K B R EXPORTS PRIVATE LIMITED [Strike Off] CIN = U74899DL1994PTC062164

Company & Directors' Information:- S R N EXPORTS PRIVATE LIMITED [Strike Off] CIN = U00000DL2001PTC109284

Company & Directors' Information:- N A EXPORTS PRIVATE LIMITED [Strike Off] CIN = U51101DL2007PTC163353

Company & Directors' Information:- J M EXPORTS PRIVATE LIMITED [Active] CIN = U74140DL2015PTC281567

Company & Directors' Information:- A K M EXPORTS PRIVATE LIMITED [Active] CIN = U51909DL1996PTC075590

Company & Directors' Information:- Z A EXPORTS PRIVATE LIMITED [Strike Off] CIN = U51909DL2004PTC126237

Company & Directors' Information:- I P G EXPORTS PRIVATE LIMITED [Strike Off] CIN = U51909DL2005PTC133755

Company & Directors' Information:- B S G EXPORTS PRIVATE LIMITED [Active] CIN = U51909DL2005PTC134122

Company & Directors' Information:- G S G EXPORTS PRIVATE LIMITED [Strike Off] CIN = U51909DL2005PTC134290

Company & Directors' Information:- D S N EXPORTS PRIVATE LIMITED [Converted to LLP] CIN = U51909DL2005PTC138224

Company & Directors' Information:- S M G EXPORTS PRIVATE LIMITED [Active] CIN = U51909DL2005PTC136386

Company & Directors' Information:- R B T EXPORTS PRIVATE LIMITED [Active] CIN = U51909DL2015PTC286172

Company & Directors' Information:- G. A. EXPORTS PRIVATE LIMITED [Converted to LLP] CIN = U74999DL2007PTC158820

Company & Directors' Information:- T T EXPORTS PRIVATE LIMITED [Active] CIN = U51311DL2003PTC122519

Company & Directors' Information:- N K EXPORTS (INDIA) LIMITED [Strike Off] CIN = U00061BR1987PLC002555

Company & Directors' Information:- B B L EXPORTS PRIVATE LIMITED [Strike Off] CIN = U18101DL1983PTC016088

Company & Directors' Information:- R D EXPORTS PRIVATE LIMITED [Strike Off] CIN = U74899DL1995PTC070536

Company & Directors' Information:- V AND V EXPORTS PRIVATE LIMITED [Strike Off] CIN = U15201TG2004PTC044495

Company & Directors' Information:- K R EXPORTS PRIVATE LIMITED. [Strike Off] CIN = U18101DL1986PTC022942

Company & Directors' Information:- G R EXPORTS PRIVATE LIMITED [Under Process of Striking Off] CIN = U51909KA1990PTC011271

Company & Directors' Information:- R K EXPORTS PVT LTD [Strike Off] CIN = U52322CH1980PTC004234

Company & Directors' Information:- A S EXPORTS PRIVATE LIMITED [Strike Off] CIN = U74900DL1987PTC027301

Company & Directors' Information:- N L EXPORTS PRIVATE LIMITED [Strike Off] CIN = U51909KL1999PTC013062

Company & Directors' Information:- R S EXPORTS PRIVATE LIMITED [Strike Off] CIN = U99999MH1980PTC022965

Company & Directors' Information:- I & K EXPORTS PRIVATE LIMITED [Strike Off] CIN = U51909PN2008PTC132158

Company & Directors' Information:- A K EXPORTS PVT LTD [Strike Off] CIN = U99999DL1978PTC008988

Company & Directors' Information:- S M D L EXPORTS PVT LTD [Strike Off] CIN = U51909DL1975PTC007846

Company & Directors' Information:- P P EXPORTS PRIVATE LIMITED [Strike Off] CIN = U51900MH1982PTC026876

Company & Directors' Information:- A O G EXPORTS PRIVATE LIMITED [Strike Off] CIN = U51909PB1997PTC019454

Company & Directors' Information:- T-P EXPORTS PVT LTD [Strike Off] CIN = U51909WB1976PTC030423

    ITA No. 490/CHD of 2013

    Decided On, 17 October 2018

    At, Income Tax Appellate Tribunal Chandigarh

    By, THE HONOURABLE MR. SANJAY GARG
    By, JUDICIAL MEMBER & THE HONOURABLE MS. ANNAPURNA GUPTA
    By, ACCOUNTANT MEMBER

    For the Appellant: Vibhor Garg, Advocate. For the Respondent: Dr. Gulshan Raj, CIT DR.



Judgment Text

Sanjay Garg, Judicial Member:

1. The present appeal has been preferred by the assessee against the order dated 26.2.2013 of the Commissioner of Income Tax (Appeals)-II, Ludhiana [hereinafter referred to as CIT(A)].

2. The assessee has taken following grounds of appeal:-

1. That the challenge is being made to the completion of assessment u/s 143(3) r/w section 142(2A) being beyond the period of limitation u/s 153.

2. That the action for sustaining the addition for Rs. 7623/- is being challenged on fact and law.

3. That the action for sustaining the addition for Rs. 1,50,000/- and depreciation thereon for Rs. 46,164/- is being challenged on facts and law and quantum of addition too is disputed.

4. That the action for sustaining the addition for Rs. 3,23,65,766/- towards purchases is being challenged on fact and law and the quantum of addition too is disputed.

5. That the action for sustaining the addition for Rs. 72,49,291/- for fabrication charges is being challenged on fact and law and the challenge is being made for erroneous telescoping for wages of Rs. 27,55,716/- which is being contested.

6. That the action for sustaining the disallowance for wages of Rs. 27,55,716/- is being challenged on fact and law and the quantum of disallowance is disputed too.

7. That the action for disallowance of imported consumable stores for Rs. 1,44,53,117/- is being challenged on fact and law and the quantum of disallowance is disputed too.

8. That the appellant craves permission to elucidate, add, amend, delete any ground of appeal at the time of appeal

3. At the outset, Ld. Counsel for the assessee has invited our attention to the assessment order and pointed out various defects in the calculation as well as the analogy and reasoning adopted by the Assessing officer for making the impugned additions. The Ld. counsel while taking us through various pages of the assessment order, has submitted that the Assessing officer in this case had started pointing out certain unaccounted purchases whereas ultimately he had made additions in respect of undervaluation of the sales and rejected the cloth. He pointed out that there was no co- relation between the alleged unaccounted purchases and additions made on account of alleged under valuation of sales of rejected cloth. The Ld. Counsel has also demonstrated that while making additions, the Assessing Ludhiana officer did not consider the sale and manufacturing of cloth. He demonstrated that the average purchase price of the cloth at Rs. 97 per kg and average sale price of entire cloth comes to Rs. 193 per kg and that sufficient profits have been returned by the assessee. Further, the Ld. Counsel for the assessee has brought our attention to the various additions, some on account of excess claim of depreciation, some on account of excess claim of fabrication charges, wages and on account of excess import of consumables and certain additions on account of unaccounted expenses which the assessee claimed to have been made by Mr Pawan Modgill, Director of the company out of his personal account and not related to the company. It was pointed out that the additions made was many more times the returned income, being Rs. 5,66,26,517/- as against a meager returned income of Rs. 26,26,230/- and further that the G.P. upto the date of survey thus increased to 38.55% of sales as against 8.81% shown by the assessee

4. After going through the entire order, we find that there was no coherence and many of the additions have been made by way of assuming and calculating the costs expenditure incurred by the assessee in previous year as compared to the year under consideration. Further, no direct incriminating evidence during the survey was found against the assessee. Interestingly, the Assessing officer though had pointed out about the excess claim of expenditure, bogus purchases etc. recorded in the books of account but he goes on making the additions by individually calculating such disallowances by comparing the same to the previous year expenses etc. In our view, instead of pointing out so many mistakes in making so many calculations, if the Assessing officer was of the view that the assessee had prepared the wrong accounts, the proper course in our Ludhiana view in that event was to reject the books of account and estimate the additions. It is pertinent to mention here that the assessee has pointed out many mistakes in the method /calculation adopted by the Assessing officer of which the Ld. DR even could not rebut.

5. Though the Ld. Counsel for the assessee has contested each and every addition stating that there was no basis with the Assessing officer to made the said calculation on estimation basis and made the impugned additions, yet, he has submitted that even after rejecting the books of account, certain percentage of profits be estimated. He has further pointed out that in last year i.e. in the previous assessment year, the total turnover of the assessee was of Rs. 8.024 crores and GP rate was 17.23 % without rejecting of the books of account as accepted by the Assessing officer during the scrutiny assessment proceedings carried out u/s 143(3) of the Act. He has further submitted that in the year under consideration, the turnover of the assessee has been substantially increased to Rs. 13.57 cores and, whereas, the assessee has returned GP rate of 16.21 %. He, therefore, has submitted that considering the above facts, even otherwise no addition is warranted in this case as it is a common phenomenon that the GP taken further substantially gets increased as there are chances of decrease in GP rate also but overall profits are increased. However, he has further submitted that admitting to the merits of any addition made b y the Assessing officer, the assessee will be satisfied if after rejection of books of account, the GP rate is estimated as per the last year GP rate irrespective of the fact that the turnover of the assessee has substantiall y increased in the year under consideration.

6. We have heard the Ld. DR also. As noted above, there are many discrepancies in the order of the Assessing officer to which the Ld. DR could not satisfactorily explain. He, however, has relied on the orders of the lower authorities.

7. Considering

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the overall facts and circumstances of the case, and as also been agreed by the Ld. Counsel for the assessee we treat it as a case of rejection of books of account and estimate the GP rate for the year under consideration as at par with the GP rate for the immediate preceding year @ 17.23% irrespective of the fact that the turnover of the assessee for the year under consideration has substantially increased. We make it clear that since the aforesaid addition have been agreed to by the assessee; the assessee will not be entitled to deny the validity of the aforesaid additions agreed to by the assessee. In view of the this, the appeal of the assessee is treated as partly allowed.
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