महा िनदेशक लेखापरी ा क ीय , कोलकाता का कायालय

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Office of the Director General of Audit Central , Kolkata

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विनधा रत रपोट Customised Report कं पनी कर / आय कर Corporate Tax / Income Tax

Statement of objection with Tax Effect of Rs.0,00,000/- and above (Corporation Tax) and Rs 0,00,000/- and above (Income Tax) for Unit Code 7(1)/AC|DC/PCIT-3 which are not settled,
Transferred to Unit None But Self

Continued from Previous Page....

भारी आयु Name of the Commisioners Charge : PCIT-3
.सं. पैरा सं. पैन िनधा रती का नाम िनधारण वष िनधारण धारा संि आपि कर भाव . िनपटान क तारीख ट पणी

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Sl. Para N PAN Assessee Name Assessment Yr Assessed u/s Objection in brief Tax effect Rs. Date of Settlement Remarks

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आपि वष OB Year 2013 - 2014
इकाई कोड Unit Code 7(4)/ITO/PCIT-3
1 LAR 172/31 Jan 2014 OB:0
1 4 AABCC1959L Concept Images Pvt Ltd 2010-11 143(3) 06 Incorrect Computation of 56,280. copy of revisionary order u/s 263 saught
Business Income transferred to 7(1)/AC|DC/PCIT-3
आपि वष OB Year 2014 - 2015
इकाई कोड Unit Code 7(1)/ITO/PCIT-3
2 LAR 138/17 Sep 2014 OB:0
2 1 AAECA1544N Adhirath Commercials Pvt. Ltd. 11-12 143(3) 06 Incorrect Computation of 1,886,157. transferred to 7(1)/AC|DC/PCIT-3
Business Income
आपि वष OB Year 2015 - 2016
इकाई कोड Unit Code 7(1)/AC|DC/PCIT-3
3 LAR 318/15 Jan 2016 OB:0
3 11 AAACL5356K Lexus Motors Ltd 2012-13 143(3) 06 Incorrect Computation of 44,125.
Business Income
4 1 AABCB2876R Bengal Waterproof Limited 2010-11 143(3) 99 Others 6,942,419. Marked as PDP

5 2 AABCB2066P Britannia Industries Ltd 2011-12 143(3) 06 Incorrect Computation of 5,375,996. Marked as PDP, converted as ordinary
Business Income para on 25-07-2017.
6 3 AABCB2066P Britannia Industries Ltd 2011-12 143(3) 01 Avoidable mistakes in 4,189,884.
computation of income and tax
7 8 AABCC0795N Cd Equisearch Private Limited 2012-13 143(3) 01 Avoidable mistakes in 212,692.
computation of income and tax

2 April, 2019 प ृ ठ Page 1 of 7

 Continued from Previous Page....
भारी आयु Name of the Commisioners Charge : PCIT-3
.सं. पैरा सं. पैन िनधा रती का नाम िनधारण वष िनधारण धारा संि आपि कर भाव . िनपटान क तारीख ट पणी

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Sl. Para N PAN Assessee Name Assessment Yr Assessed u/s Objection in brief Tax effect Rs. Date of Settlement Remarks

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8 9 AAACI5976J Indian Financial Journals Private 2005-06 251 99 Others 205,075.
Limited
इकाई कोड Unit Code 7(1)/ITO/PCIT-3
4 LAR 395/02 Mar 2016 OB:0
9 1 AAECA1544N Adhirath Commercials Pvt. Ltd. 2012-13 143(3) 11 Income not assessed 389,571,625. transferred to 7(1)/AC|DC/PCIT-3

10 4 AACCA2121P M/s Arcl Organics Ltd. 2012-13 143(3) 12 Irregular Set-off of losses 11,005,425. transferred to 7(1)/AC|DC/PCIT-3

11 6 AAACH6510R Haldiram Pvt Ltd 2012-13 143(3) 08 Irregular Computation of 8,621,482. transferred to 7(1)/AC|DC/PCIT-3
Capital Gains
इकाई कोड Unit Code 7(4)/ITO/PCIT-3
5 LAR 368/18 Feb 2016 OB:0
12 4 AABCL2148L Land Mark Vinimay Pvt. Ltd. 2012-13 143(3) 06 Incorrect Computation of 781,668. transferred to 7(1)/AC|DC/PCIT-3
Business Income
13 7 AABCC0448C Chabria Infotech Private Limited 2012-13 143(3) 02 Failure to observe the 222,151. transferred to 7(1)/AC|DC/PCIT-3
provisions of the Finance Acts
आपि वष OB Year 2016 - 2017
इकाई कोड Unit Code 7(1)/AC|DC/PCIT-3
6 LAR 122/09 Sep 2016 OB:
14 8 AAACJ7282Q Jmt Auto Limited 2013-14 143(3) 06 Incorrect Computation of 6,652,000. Marked as PDP. Converted into ordinary
Business Income para dtd 22.05.2018
15 23 AAICA3491Q Arun Singh Services P. Ltd 2013-14 143(3) 06 Incorrect Computation of 52,000.
Business Income
16 24 AABCB1936C B Ghose And Company Limit Ed 2013-14 143(3) 06 Incorrect Computation of 0. not to be pursued as part -III para
Business Income
17 3 AAACJ6716F J K Tyre Industries Ltd. 2012-13 143(3) 06 Incorrect Computation of 24,600,000. Marked as PDP. Converted into ordinary
Business Income para dtd 22.05.2018
18 4 AABCB2066P Britannia Industries Ltd 2012-13 143(3) 14 Irregular exemptions and 17,496,000. Marked as PDP. Converted into ordinary
excess relief given para dtd 22.05.2018
19 5 AABCM5680Q Mackertich Consultancy Services 2013-14 143(1) 14 Irregular exemptions and 16,493,000. Marked as PDP. DP NO- 38 CT OF 2016-
excess relief given 17
Private Limited
20 9 AAACJ6716F J K Tyre Industries Ltd. 201-13 143(3) 06 Incorrect Computation of 5,726,000. Marked as PDP. 55CT. Proposed for
Business Income inclusion for Audit Reoprt 2017-18.
Converted into ordinary para dtd
22.05.2018
21 7 AAACF3735C Farinni Leather Pvt Ltd 2012-13 143(1) 06 Incorrect Computation of 7,914,000. Marked as PDP. Converted into ordinary
Business Income para dtd 22.05.2018.
2 April, 2019 प ृ ठ Page 2 of 7
 Continued from Previous Page....
भारी आयु Name of the Commisioners Charge : PCIT-3
.सं. पैरा सं. पैन िनधा रती का नाम िनधारण वष िनधारण धारा संि आपि कर भाव . िनपटान क तारीख ट पणी

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Sl. Para N PAN Assessee Name Assessment Yr Assessed u/s Objection in brief Tax effect Rs. Date of Settlement Remarks

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22 22 AABCE9600J Eskag Sanjeevani P. Ltd 2013-14 143(3) 06 Incorrect Computation of 202,000.
Business Income
23 14 AAECM1529J Lanshree Products & Services Ltd 2013-14 143(3) 06 Incorrect Computation of 942,000. Proposed for MAT review
Business Income
24 6 AACCB2065R B G M Consortium Pvt Ltd 2013-14 143(3) 06 Incorrect Computation of 16,458,000.
Business Income
25 21 AADCC4496J Capillary Technologies P. Ltd 2013-14 143(3) 06 Incorrect Computation of 241,000.
Business Income
26 20 AABCR5623E Ambuja Neotia Holdings P. Ltd 2013-14 143(3) 99 Others 360,000. Formerly known as RKBK Fiscal Services
P. Ltd
27 2 AABCB2066P Britannia Industries Ltd 2012-13 143(3) 07 Irregularities in allowing 37,980,000. Marked as PDP. Converted into ordinary
depreciation. para dtd 22.05.2018
28 19 AABCB4088K Bhattacharyya Bottling Plant Private 2013-14 143(3) 06 Incorrect Computation of 360,000.
Business Income
Limited
29 15 AADCD1262H Dcm Vigilance And Maintenance 2013-14 143(1) 06 Incorrect Computation of 877,000.
Business Income
Services P. Ltd
30 18 AACCP7333A C. D. Equifinance Private Ltd. 2013-14 143(1) 99 Others 642,000. Proposed to be included in PA "MAT"

31 13 AAGCM0091E Maruti Fincom Ltd 2013-14 143(3) 06 Incorrect Computation of 1,269,335.

Business Income
32 12 AABCB2076M Bch Electric Ltd 2013-14 143(1) 06 Incorrect Computation of 1,254,000.
Business Income
33 11 AADCC5524H Bijoy Gold Jewellers P. Ltd 2013-14 143(3) 06 Incorrect Computation of 2,910,000.
Business Income
34 10 AAACJ7282Q Jmt Auto Limited 2013-14 143(3) 06 Incorrect Computation of 5,668,000. Marked as PDP. DP-56 OF 2017-18
Business Income
35 1 AABCB2066P Britannia Industries Ltd 2012-13 143(3) 07 Irregularities in allowing 39,500,000. Marked as PDP. DP NO 32 CT OF 2016-
depreciation. 17.
36 17 AAACJ7282Q Jmt Auto Limited 2013-14 143(3) 06 Incorrect Computation of 717,000.
Business Income
37 16 AACCA5586G Aajkaal Publishers Ltd 2013-14 143(1) 99 Others 794,984. Proposed to be included in PA "MAT"

इकाई कोड Unit Code 7(1)/ITO/PCIT-3

7 LAR 422/31 Mar 2017 OB:0
38 3 AACCA2121P M/s Arcl Organics Ltd. 2013-14 143(3) 14 Irregular exemptions and 38,771. transferred to 7(1)/AC|DC/PCIT-3
excess relief given
इकाई कोड Unit Code 7(4)/ITO/PCIT-3
8 LAR 308/09 Feb 2017 OB:0
2 April, 2019 प ृ ठ Page 3 of 7
 Continued from Previous Page....
भारी आयु Name of the Commisioners Charge : PCIT-3
.सं. पैरा सं. पैन िनधा रती का नाम िनधारण वष िनधारण धारा संि आपि कर भाव . िनपटान क तारीख ट पणी

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Sl. Para N PAN Assessee Name Assessment Yr Assessed u/s Objection in brief Tax effect Rs. Date of Settlement Remarks

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39 4 AABCA9221H Art Rubber Industries Limited 2013-14 143(3) 06 Incorrect Computation of 806,923. transferred to 7(1)/AC|DC/PCIT-3
Business Income
आपि वष OB Year 2017 - 2018
इकाई कोड Unit Code 7(1)/AC|DC/PCIT-3
9 LAR 271/04 Jan 2018 OB:0
40 1 AACCB2308K Bengal India Global Infrastructure Ltd 2014-15 143(3) 06 Incorrect Computation of 187,906,421.
Business Income
41 9 AADCC5524H Bijoy Gold Jewellers P. Ltd 2014-15 143(3) 06 Incorrect Computation of 5,349,648.
Business Income
42 8 AABCH6510R M/s Haldiram Limited 2014-15 143(3) 08 Irregular Computation of 6,361,569. Proposed to be included in P.A. Real
Capital Gains Estate Sector.
43 7 AAACD9341G Dhanania Rubber Ltd 2014-15 143(3) 08 Irregular Computation of 11,516,064. Proposed to be included in P.A. Real
Capital Gains Estate Sector.
44 6 AABCM9921E Meteor Private Limited 2014-15 143(3) 06 Incorrect Computation of 13,430,573.
Business Income
45 5 AAACE7218F Emc Projects Put Limited 2014-15 143(3) 06 Incorrect Computation of 13,545,887. Marked as PDP.
Business Income
46 4 AAFCA3118F Ageis Business Ltd. 2014-15 143(3) 06 Incorrect Computation of 14,265,159. Marked as PDP.
Business Income
47 3 AABCM7841F M L Dalmiya & Co Ltd 2014-15 143(3) 06 Incorrect Computation of 33,499,403.
Business Income
48 21 AAACD9341G Dhanania Rubber Ltd 2014-15 143(3) 99 Others 0.
49 15 AABCB2076M Bch Electric Ltd 2014-15 143(3) 06 Incorrect Computation of 1,871,750.
Business Income
50 10 AABCB2066P Britannia Industries Ltd 2012-13 143(3) 08 Irregular Computation of 4,287,323.
Capital Gains
51 20 AABCJ0993R Jet Age Securities Pvt. Ltd. 2014-15 143(3) 06 Incorrect Computation of 188,266.
Business Income
52 14 AAECM1592J Lanshree Products & Services Ltd. 2014-15 143(3) 06 Incorrect Computation of 1,942,015.
Business Income
53 12 AACCP7920R M/s Eco Properties Private Ltd. 2014-15 143(3) 08 Irregular Computation of 2,163,000. Proposed to be included in P.A. Real
Capital Gains Estate Sector
54 16 AAACF3651K F N Construction Pvt Ltd 2014-15 143(3) 06 Incorrect Computation of 819,253.
Business Income
55 11 AACCG7821N M/s Ganesh Realty And Mall 2014-15 143(3) 08 Irregular Computation of 2,910,000. rebuttal sent vide no 4049-50 dtd 26-03-
Capital Gains 2019
Development Pvt. Ltd.
56 17 AABCC0379E Carnation Industries Limited 2014-15 143(3) 06 Incorrect Computation of 639,459.
Business Income
2 April, 2019 प ृ ठ Page 4 of 7
 Continued from Previous Page....
भारी आयु Name of the Commisioners Charge : PCIT-3
.सं. पैरा सं. पैन िनधा रती का नाम िनधारण वष िनधारण धारा संि आपि कर भाव . िनपटान क तारीख ट पणी

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Sl. Para N PAN Assessee Name Assessment Yr Assessed u/s Objection in brief Tax effect Rs. Date of Settlement Remarks

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57 18 AABCB1093Q Beekay Vanijya Private Limited 2014-15 143(3) 06 Incorrect Computation of 544,723.
Business Income
58 19 AABCA9221H Art Rubber Industries Limited 2014-15 143(3) 06 Incorrect Computation of 520,919.
Business Income
59 2 AACCK6345D K P Garments Pvt. Ltd. 2014-15 143(3) 06 Incorrect Computation of 148,484,569.
Business Income
60 13 AADCC4496J Capillary Technologies P. Ltd 2014-15 143(3) 06 Incorrect Computation of 1,887,852.
Business Income
इकाई कोड Unit Code 7(1)/ITO/PCIT-3
10 LAR 344/07 Feb 2018 OB:0
61 1 AACCA2121P M/s Arcl Organics Ltd. 2014-15 143(3) 06 Incorrect Computation of 10,375,029. transferred to 7(1)/AC|DC/PCIT-3
Business Income
आपि वष OB Year 2018 - 2019
इकाई कोड Unit Code 7(1)/AC|DC/PCIT-3
11 LAR 72/13 Jul 2018 OB:71
62 2 AAGCB2001F M/s Haldia Petrochemiclas Ltd. 2015-16 143(3) 07 Irregularities in allowing 1,672,100,000.
depreciation.
63 20 AAFCB3649G M/s Bjn Paints India Ltd. 2015-16 143(3) 11 Income not assessed 2,406,792.
64 21 AACCF3076E M/s Fanatic Sports Pvt. Ltd. 2015-16 143(3) 99 Others 2,055,831.
65 22 AABCB20669P Britannia Industries Ltd. 2013-14 143(3) 99 Others 2,027,342.
66 23 AABCK9535C M/s Kalyan Confectionery Pvt. Ltd. 2015-16 143(3) 99 Others 1,820,840.
67 24 AACCA4609E M/s Abp Pvt Ltd 2015-16 143(3) 99 Others 1,699,500.
68 26 AACCB0320P Basumati Corporation Limited 2015-16 143(3) 11 Income not assessed 1,679,388.
69 14 AAHCA2525L Ms. Anjaney Alloys Ltd. 2014-15 143(3) 07 Irregularities in allowing 4,701,200.
depreciation.
70 27 AAACJ6716F J K Tyre Industries Ltd. 2015-16 143(3) 07 Irregularities in allowing 1,661,480.
depreciation.
71 25 AABCE0589N Evika Vincom Pvt Ltd 2015-16 143(3) 06 Incorrect Computation of 1,688,522.
Business Income
72 19 AABCC0665R M/s Creative Ltd 2015-16 143(3) 11 Income not assessed 2,453,550.
73 18 AACCA6348Q M/s Greentech It City Pvt. Ltd. 2015-16 143(3) 99 Others 2,687,770.
74 17 AACCE9208R M/s Enhance Aesthetic & Cosmetic 2015-16 143(3) 07 Irregularities in allowing 3,205,796.
depreciation.
Studio Pvt. Ltd.

2 April, 2019 प ृ ठ Page 5 of 7

 Continued from Previous Page....
भारी आयु Name of the Commisioners Charge : PCIT-3
.सं. पैरा सं. पैन िनधा रती का नाम िनधारण वष िनधारण धारा संि आपि कर भाव . िनपटान क तारीख ट पणी

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Sl. Para N PAN Assessee Name Assessment Yr Assessed u/s Objection in brief Tax effect Rs. Date of Settlement Remarks

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75 15 AAACF3593Q M/s Farseen Rubber Industries Ltd 2015-16 143(3) 07 Irregularities in allowing 4,226,072.
depreciation.
76 13 AABCB8795R M/s Britania Dairy Pvt. Ltd. 2015-16 143(3) 07 Irregularities in allowing 4,785,665.
depreciation.
77 12 AAACE7583K M/s Eastern Travels Pvt Ltd 2015-16 143(3) 11 Income not assessed 8,562,959. Marked as PDP.

78 11 AACCC4665J M/s C D Commosearch Pvt. Ltd. 2015-16 143(3) 99 Others 9,847,978.

79 28 AACCA1648R Anita Finvest Private Lim Ited 2015-16 143(3) 99 Others 1,535,730.
80 40 AAACJ7343Q J D S Technologies Private Limited 2015-16 143(3) 99 Others 184,037.
81 10 AABCB2066P Britannia Industries Ltd 2013-14 143(3) 16 Non-levy/incorrect levy of 24,102,837. Marked as PDP.
interest for delay in submission
of returns, dely in payment of tax
etc.
82 16 AAECA1892M M/s Acro Commercial Co. Ltd. 2015-16 143(3) 99 Others 3,862,500.
83 38 AAECA4281G M/s Arena Textiles & Industries Ltd. 2010-11 143(3) 06 Incorrect Computation of 390,896.
Business Income
84 1 AAGCB2001F M/s Haldia Petrochemiclas Ltd. 2015-16 143(3) 07 Irregularities in allowing 2,829,667,500.
depreciation.
85 9 AAACJ6716F J K Tyre Industries Ltd. 2015-16 143(3) 99 Others 25,800,000. Marked as PDP.

86 8 AABCB2876R Bengal Waterproof Limited 2015-16 143(3) 99 Others 31,180,395.

87 7 AAACJ6716F J K Tyre Industries Ltd. 2015-16 143(3) 99 Others 48,316,000. Marked as PDP.

88 6 AAKCA4773F M/s Ajitabh Distributors Pvt. Ltd. 2015-16 143(3) 99 Others 99,395,257. Marked as PDP.

89 5 AABCB2066P Britannia Industries Ltd 2011-12 143(3) 07 Irregularities in allowing 101,503,523. Marked as PDP. T.E. 62619471/P.T.E
depreciation. 38884052.
90 43 AAGCB2001F M/s Haldia Petrochemiclas Ltd. 2015-16 143(3) 07 Irregularities in allowing 0.
depreciation.
91 42 AAACJ6716F J K Tyre Industries Ltd. 2015-16 143(3) 99 Others 0.
92 39 AAACE7583K M/s Eastern Travels Pvt Ltd 2015-16 143(3) 06 Incorrect Computation of 202,145.
Business Income
93 4 AACCA6348Q M/s Greentech It City Pvt. Ltd. 2015-16 143(3) 99 Others 123,278,066.
94 29 AAFCA3844E M/s Ape Power Pvt. Ltd. 2015-16 143(3) 99 Others 1,347,209.
95 37 AACCA4609E M/s Abp Pvt Ltd 2015-16 143(3) 14 Irregular exemptions and 406,526.
excess relief given
96 36 AACCA4609E M/s Abp Pvt Ltd 2015-16 143(3) 07 Irregularities in allowing 411,234.
depreciation.

2 April, 2019 प ृ ठ Page 6 of 7

 Continued from Previous Page....
भारी आयु Name of the Commisioners Charge : PCIT-3
.सं. पैरा सं. पैन िनधा रती का नाम िनधारण वष िनधारण धारा संि आपि कर भाव . िनपटान क तारीख ट पणी

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Sl. Para N PAN Assessee Name Assessment Yr Assessed u/s Objection in brief Tax effect Rs. Date of Settlement Remarks

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97 35 AACCE9208R M/s Enhance Aesthetic & Cosmetic 2015-16 143(3) 06 Incorrect Computation of 646,627.
Business Income
Studio Pvt. Ltd.
98 34 AACCA4609E M/s Abp Pvt Ltd 2015-16 143(3) 99 Others 686,839.
99 33 AAECB6793N M/s Banik Rubber Industries (india) 27-12-2017 143(3) 99 Others 722,216.
Pvt. Ltd.
100 32 AAFCB6016P M/s Bayside Global Electronics Pvt. 2015-16 143(3) 06 Incorrect Computation of 907,125.
Business Income
Ltd.
101 31 AABCB2066P Britannia Industries Ltd 2013-14 143(3) 16 Non-levy/incorrect levy of 1,041,450.
interest for delay in submission
of returns, dely in payment of tax
etc.
102 30 AAACJ6716F J K Tyre Industries Ltd. 2015-16 143(3) 99 Others 1,096,177.
103 3 AAGCB2001F M/s Haldia Petrochemiclas Ltd. 2015-16 143(3) 99 Others 263,860,663. Maked as PDP.

104 41 AAACJ7343Q J D S Technologies Private Limited 2015-16 143(3) 99 Others 43,260.

कुल कर भाव Total Tax effect . Rs.6,369,776,771.

2 April, 2019 प ृ ठ Page 7 of 7