ACIT, New Delhi V. M/s. Avishkar Engineers, New Delhi

ITA 1106/DEL/2016

• Counselvise Citation: [2018] 121 COUNSELVISE.COM (IT) 5608 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 1 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-04-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2011-2012
• Appeal Filed On: 02-03-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S L ANURAGI
• Assessee Lawyers: P K CHADHA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES: BENCH C NEW DELHI BEFORE SRI R.K.PANDA, ACCOUNTANT MEMBER AND SMT. BEENA A PILLAI, JUDICIAL MEMBER ITA NO. 1106/DEL/2016 A.Y. 2011-12 ACIT. VS. AVISHKA R ENGINEERS CIRCLE 34(1), ROOM NO. 804, BG-7, 8 TH FLOOR, E-2 BLOCK, EAST SHALIMAR BAGH S.P. MUKHARJEE BHAWAN NEW DELHI NEW DELHI PAN : AAGFA 7391E (APPELLANT) (RESPONDENT) REVENUE BY : SH. S.L.ANURAGI, SR. DR ASSESSEE BY : SH. P.K.CHADHA, CA DATE OF HEARING: 12.04 . 2018 DATE OF PRONOUNCEMENT : 16.04.2018 ORDER PER BEENA A PILLAI, JUDICIAL MEMBER THE PRESENT APPEAL HAS BEEN FILED BY ASSESSEE AGAIN ST ORDER DATED 28.12.2015 PASSED BY LD. CIT (A)-12, NEW DELH I FOR ASSESSMENT YEAR 2011-12 ON THE FOLLOWING GROUNDS OF APPEAL: 1) WHETHER THE LD. CIT(A) ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CASE, ERRED IN DELETING THE AD DITION OF RS. 69,25,110/- MADE ON ACCOUNT OF DISALLOWANCE OF DEDUCTION CLAIMED U/S 80IC OF THE INCOME TAX ACT, 1 961? 2) WHETHER ON THE FACTS AND CIRCUMSTANCES OF TH E CASE AND IN LAW, THE LD. CIT(A) ERRED IN HOLDING THAT TH E ASSEMBLY OR PROCESSING OF READYMADE COMPONENTS OF THE LPG GAS STOVE IS MANUFACTURING FOR THE PURPOS E OF DEDUCTION U/S 80IC? 3) WHETHER ON THE FACTS AND CIRCUMSTANCES OF THE 2 ITA NO. 1106.DEL.2016 (AVISHKAR ENGINEERS) CASE AND IN LAW, THE LD. CIT(A) HAS ERRED IN NOT APPRECIATING THE DECISION OF THE HONBLE DELHI HIGH COURT IN THE CASE OF GITWAKO FARMA (I) PVT. LTD. [2011]33 2 ITR 471 (DEL) WHEREIN IT HAS BEEN HELD THAT PROCESSING OF PRODUCTS IS NOT MANUFACTURING? 2. BRIEF FACTS OF THE CASE ARE AS UNDER: ASSESSEE DURING THE YEAR WAS ENGAGED IN THE BUSINES S OF MANUFACTURING OF LPG GAS STOVES THROUGH ASSEMBLING OF PARTS LIKE SPG GAS STOVE BODY, RUBBER TUBING, STOVE AND K NOBS ETC. DURING THE YEAR UNDER CONSIDERATION ASSESSEE DECLAR ED INCOME OF RS. 81,450/- ON 30/09/11. IT WAS OBSERVED THAT ASSE SSEE CLAIMED DEDUCTION UNDER SECTION 80 IC AMOUNTING TO RS. 69,25,110/-. LD. AO RECORDED THAT ASSESSEE HAS BEEN CLAIMING DEDUCTION UNDER SECTION 80 IC SINCE 2007-08. IT HAS BEEN RECORDED BY LD.AO THAT IN THE IMMEDIATELY PRECEDING ASSESSMENT YEAR BEING 2010-11 DEDUCTION UNDER SECTION 80 IC WA S DISALLOWED TO ASSESSED. AND SIMILARLY IN ASSESSMENT YEAR 2009- 10 AND 2008-09, THE CLAIM OF DEDUCTION UNDER SECTIO N 80 IC WAS REJECTED ON SIMILAR GROUNDS THAT IT DID NOT AMOUNT TO MANUFACTURING. 3. AT THE OUTSET LD. AR SUBMITTED THAT COORDINATE B ENCHES OF THIS TRIBUNAL DECIDED THE CLAIM OF DEDUCTION UNDER SECTION 80 IC FOR ASSESSMENT YEARS 2008-09, 2009-10, 2010-11 ALLO WING THE CLAIM OF ASSESSEE. HE PLACED RELIANCE UPON SUBSEQUE NT ASSESSMENT ORDER PASSED UNDER SECTION 143 (3) OF TH E ACT BY LD. AO FOR ASSESSMENT YEAR 2014-15, WHEREIN ASSESSING O FFICER HAS ALLOWED DEDUCTION UNDER SECTION 80 IC CLAIMED BY AS SESSEE FOR THE VERY SAME ACTIVITY. LD. AR SUBMITTED THAT CLAIM UNDER 80 IC 3 ITA NO. 1106.DEL.2016 (AVISHKAR ENGINEERS) FOR ALL THE YEARS WAS FOR THE SAME MANUFACTURING AC TIVITY OF LPG GAS STOVES. 4. HE PLACED RELIANCE UPON ALL THE DECISIONS OF COO RDINATE BENCHES OF THIS TRIBUNAL WHERE APPEAL FILED BY REVE NUE HAS BEEN DISMISSED AS UNDER: S.NO ASST.YR ITA NO. DATE OF ORDER 1. 2008-09 ITA NO. 206/DEL/2012 11/07/14 2. 2009-10 ITA NO. 2687/DEL/2014 09/08/16 3. 2010-11 ITA NO. 2788/DEL/2016 08/12/17 5. LD. AR SUBMITTED THAT FOR ALL THE ABOVE ASSESSME NT YEARS REVENUE RAISED SIMILAR GROUNDS. 6. LD. DR HOWEVER PLACED RELIANCE UPON THE DECISIO N OF HONBLE DELHI HIGH COURT IN THE CASE OF GITWAKO PHA RMA (I) PVT.LTD., REPORTED IN (2011) 332 ITR 471 AND SUBMIT TED THAT THE ACITIVITY CARRIED ON BY ASSESSEE DOES NOT AMOUNT TO MANUFACTURE. 7. WE HAVE PERUSED THE SUBMISSIONS ADVANCED BY BOTH THE SIDES AND THE LIGHT OF THE RECORDS PLACED BEFORE US . WE HAVE PERUSED THE DECISION OF HONBLE DELHI HIGH COURT RE LIED UPON BY LD. DR. THE FACTS OF THE CASE THEREIN WAS THAT, ASS ESSEE WAS INVOLVED IN CONVERTING RAW FISH INTO TINNED FISH, W HICH WAS CONSIDERED TO BE MANUFACTURING ACTIVITY, ON WHICH D EDUCTION UNDER SECTION 80 IB WAS CLAIMED. THE DECISION WAS R ENDERED IN THE BACKGROUND OF THESE FACTS THAT ASSESSEE WAS INV OLVED IN PROCESSING INSTEAD OF MANUFACTURING, WHICH WAS NOT ELIGIBLE FOR DEDUCTION UNDER SECTION 80 IB. WHEREAS IN THE FACTS OF THE PRESENT CASE, ASSESSEE PURCHASED VARIOUS PARTS OF L PG GAS STOVES AND ASSEMBLED TO CONVERT IT INTO USABLE STOVE, WHIC H AMOUNTED TO 4 ITA NO. 1106.DEL.2016 (AVISHKAR ENGINEERS) MANUFACTURING ACTIVITY. IT IS VERY MUCH RELEVANT TO OBSERVE THE MANUFACTURING PROCESS UNDERTAKEN BY ASSESSED, WHICH HAS BEEN OBSERVED BY AND RECORDED BY LD. CIT (A) FOR ASSESSM ENT YEAR 2008-09 WHICH IS AS UNDER: 7 HAVE CONSIDERED THE OBSERVATION OF THE ASSESSING OFFICER IN THE NASSESSMENT ORDER AS WELL AS THE WRITTEN SUBMISSI ON FILED BY THE APPELLANT ALONG WITH PAPER-BOOK. IT IS SEEN THA T THE APPELLANT HAS A MANUFACTURING UNIT AT HADBUST NO. 9 50, KHASRA NO. 825, SECTOR-2, PARWANOO, TEHSIL KASUALI, WHICH IS A PART OF NOTIFIED INDUSTRIAL AREA AND CLEARLY SPECIFIED IN T HE NOTIFICATION ISSUED BY THE CBDT IN THIS REGARD. IN THIS CONNECTI ON, THE APPELLANT HAS FILED A CERTIFICATE FROM PATWARI WHER EIN HE HAS CERTIFIED THAT INDUSTRIAL UNIT OF THE APPELLANT IS LOCATED IN THE NOTIFIED INDUSTRIAL AREA. CERTIFICATE ISSUED IS PLA CED ON RECORD. THE APPELLANT IS REGISTERED AS A MICRO INDUSTRY UNI T WITH THE DIRECTORATE OF INDUSTRIES, GOVT, OF HIMACHAL PRADES H. IN SUPPORT OF THIS, APPELLANT FILED A COPY OF THE REGISTRATION CERTIFICATE IN THE PAPER-BOOK. THE APPELLANT IS ALSO REGISTERED WITH E XCISE AND TAXATION DEPARTMENT, GOVT, OF HIMACHAL PRADESH AS MANUFACTURER OF LPG GAS STOVES AND ITS PARTS. THIS UNIT IS ALSO REGISTERED WITH CENTRAL EXCISE DEPARTMENT. DURING T HE COURSE OF APPELLATE PROCEEDINGS, IT IS CONTENDED BY THE APPEL LANT THAT APPELLANT IS ENGAGED IN THE MANUFACTURING OF LPG GA S STOVES AND GAS STOVES MANUFACTURED BY IT ARE SUBJECT TO TH E QUALITY STANDARDS BY THE BUREAU OF INDUSTRIAL STANDARDS, A BODY OF GOVT, OF INDIA TO ENSURE QUALITY OF THE MANUFACTURE D GOODS ACCORDING TO THE GOVT, STANDARDS. THE APPELLANT CON TENDS THAT BIS CERTIFICATION IS GRANTED ONLY TO MANUFACTURER. DURING THE COURSE OF APPELLATE PROCEEDINGS , APPELLANT SUBMITTED MANUFACTURING PROCESS EMPLOYED BY IT. AS PER THIS, THE APPELLANT PROCURES RAW MATERIAL AND COMPONENTS FROM PARWANOO OR FROM OUTSIDE. SUCH COMPONENTS ARE TRANS PORTED TO THE FLOORS OF THE UNIT. IT ALSO PURCHASES RAW MATER IAL LIKE STEEL SHEETS AND GOT THEM FABRICATED FROM OUTSIDE FABRICA TORS OF THE COMPONENTS. AFTER PURCHASE OF COMPONENTS, EACH ARID EVERY PIECE OF COMPONENT IS TESTED FOR ITS STRENGTH, RIGI DITY, THICKNESS OF PIPES, REAMING, LEAKAGE AND COMPATIBILITY. AFTER ALL THE 23 COMPONENTS HAVE BEEN THOROUGHLY INSPECTED AND PASSE D, THE INTEGRATION AND FITTING OF ALL THESE COMPONENTS IS DONE AS UNDER A) TESTED GAS VALVES AND JETS ARE FITTED TO THE TESTE D PIPE LINE WITH THE HELP OF ALUMINUM WASHER AND HOLDTITE AND DIPPED IN WATER 5 ITA NO. 1106.DEL.2016 (AVISHKAR ENGINEERS) TANK UNDER PRESSURE OF 5 LB/IN SQ. B) FIX THE TESTED PIPE LINE ON THE GAS STOVE BODY WIT H 3/16' SCREWS WITH THE HELP OF PNEUMATIC SYSTEM. C) FIX THE ALUMINUM MIX TUBE BY PUTTING SCREWS AND IN SERT MIX TUBE ON THE PIPE LINE. D) FIX THE BRASS BURNER ON THE MIX TUBE AND CHECK FOR PROPER FITTING OF THE BURNER WITH THE MIXING TUBE. E) FIX THE DISH TRAYS AND M.S.PAN SUPPORTS ON THE GAS STOVE BODY. F) FIX THE KNOBS AND RUBBER BASE. AFTER THE ABOVE PROCESS IS EMPLOYED, ALL THE INDIVI DUAL COMPONENTS LOSE THEIR IDENTITY AND ARE COLLECTIVELY TRANSFORME D INTO A NEW AND DISTINCT ARTICLE WHICH IS LPG GAS STOVE. THIS P RODUCT HAS ABSOLUTELY DIFFERENT NAMES, USE AND CONTENT. THIS L PG GAS STOVE SO MANUFACTURED FURTHER SUBJECTED TO TEST FOR LEAKAGE, STRENGTH, DEFLECTION, UNIFORM DISTRIBUTION OF GAS I N THE BURNER HOLES. AFTER PASSING THROUGH ALL THE ABOVE MENTIONE D STAGES, THE LPG GAS STOVE BECOMES READY FOR SALE AND SHIPME NT. THE PROCESS EMPLOYED BY THE APPELLANT IS Q UITE RIGID FOR MANUFACTURING GAS STOVE AND AFTER INTEGRATING THE D IFFERENT PARTS AND COMPONENTS, A NEW PRODUCT IS FORMED WHICH IS KNOWN AS LPG GAS STOVE. FROM THE EXAMINATION OF THE DOCUMENTS FIL ED BEFORE ME IN THE FORM OF REGISTRATION WITH THE HIMACHAL PRADESH VALUE ADDED TAX DEPARTMENT, REGISTRATION WITH THE CENTRAL EXCIS E AUTHORITIES WHEREIN ONLY MANUFACTURES ARE REGISTERED, REGISTRAT ION WITH DEPARTMENT OF INDUSTRIES HIMACHAL PRADESH GOVT, WHE REIN THE APPELLANT HAS BEEN REGISTERED AS A MANUFACTURER OF LPG GAS STOVES AND ITS PARTS AND THE PROCESS EMPLOYED BY AP PELLANT AS DISCUSSED ABOVE, IT IS SEEN THAT APPELLANT IS BRING ING OUT A NEW AND DISTINCT PRODUCT AFTER EMPLOYING THE PROCESS DI SCUSSED SUPRA. THIS PROCESS CAN VERY WELL BE TERMED AS A MANUFACTURING PROCESS. IT IS ALSO SEEN THAT APPELLA NT HAS INSTALLED VARIOUS MACHINES IN ITS UNIT FOR TESTING COMPONENTS AND FINISHED PRODUCTS AND ALSO FOR INTEGRATING THE DIFFERENT COMPONENTS. WITH THE HELP OF THESE PLANT AND MACHIN ERIES THE APPELLANT HAD CHANGED THE CHARACTER OF THE INPUT AN D BY EMPLOYING THE MACHINERY PROCESS HE BROUGHT OUT A NE W PRODUCT. IN THIS MANUFACTURING PROCESS, THE IDENTITY OF THE INDIVIDUAL COMPONENTS DISAPPEARED AND IT TRANSFORMS INTO NEW A RTICLE WHICH IS A DISTINCT PRODUCT. THIS PROCESS FORMS A M ANUFACTURING PROCESS AS DEFINED U/S 2(29BA) OF THE IT. ACT. THE DEFINITION OF 6 ITA NO. 1106.DEL.2016 (AVISHKAR ENGINEERS) MANUFACTURING PROCESS AS DEFINED U/S 2(29BA) IS REP RODUCED HEREUNDER: - 'MANUFACTURE', WITH ITS GRAMMATICAL VARIATIONS, MEA NS A CHANGE IN A NON-LIVING PHYSICAL OBJECT OR ARTICLE OR THING,- (A) RESULTING IN TRANSFORMATION OF THE OBJECT OR ARTIC LE OR THING INTO A NEW AND DISTINCT OBJECT OR ARTICLE OR THING HAVIN G A DIFFERENT NAME, CHARACTER AND USE; OR (B) BRINGING INTO EXISTENCE OF A NEW AND DISTINCT OBJE CT OR ARTICLE OR THING WITH A DIFFERENT CHEMICAL COMPOSITION OR INTE GRAL STRUCTURE.' THE PROCESS FOLLOWED BY THE APPELLANT FALLS UNDER T HE DEFINITION OF MANUFACTURE. AS PER THE ABOVE DEFINITION THE MANUFA CTURE REQUIRES BRINGING INTO EXISTENCE OF A NEW OBJECT OR AN ARTICLE OR A THING. THE PROCESS EMPLOYED BY THE APPELLANT OF PRO CURING DIFFERENT COMPONENTS, TESTING THEM AND INTEGRATING THEM TOGETHER RESULTS INTO A NEW PRODUCT IN THE FORM OF LPG GAS STOVE CONSTITUTE MANUFACTURE PROCESS. IN VIEW OF THE FAC TS DISCUSSED ABOVE, I AM OF THE CONSIDERED VIEW THAT APPELLANT I S ENGAGED IN THE MANUFACTURING OF LPG GAS STOVE AND UNIT OF THE APPELLANT FALLS IN THE CATEGORY OF MANUFACTURING UNIT ACCORDI NGLY, HOLD THAT APPELLANT IS ENGAGED IN THE MANUFACTURING ACTI VITY AND PROD PG GAS STOVE N SUPPORT OF MY ABOVE DECISION, R ELIANCE IS PLACED ON FOLLOWING JUDICIAL PRONOUNCEMENT:- 8. IT IS UNDER THE ABOVE FACTUAL OBSERVATION BY LD. CIT (A) THAT COORDINATE BENCH OF THIS TRIBUNAL FOR ASSESSMENT YE AR 2008-09 HELD AS UNDER: 5. AT THE OUTSET, THE LD. D.R. READ FROM THE R ELEVANT PARAGRAPH OF THE ASSESSMENT ORDER AND ARGUED THAT THE ASSESSEE W AS PURCHASING FINISHED GOODS FROM DIFFERENT SUPPLIERS AND WAS JUS T ASSEMBLING THEM AND WAS NOT ENGAGED IN ANY MANUFACTURING ACTIV ITIES. SHE FURTHER ARGUED THAT LD. CIT(A) HAS JUST REPRODUCED SUBMISSIONS OF THE ASSESSEE AND HAS NOT APPLIED HIS MIND AS TO WHE THER THE ASSESSEE WAS ENGAGED IN ANY MANUFACTURING ACTIVITIE S OR NOT. IT WAS ARGUED THAT THE ASSESSEE USED TO PURCHASE GAS STOVE S BODY AND NOT SHEETS FOR MANUFACTURING THE SAME. THE MATERIAL PUR CHASED BY THE ASSESSEE WERE SUPPLIED BY SUPPLIERS AFTER BIS CERTI FICATION ON WHICH NOTHING FURTHER WAS REQUIRED TO BE DONE. SHE FURTHE R CONTINUED AND FILED COPIES OF PURCHASE BILLS RELATING TO PURCHASE OF LPG STOVE BODIES AND BURNER BODIES AND CONTENDED THAT ASSESSE E WAS IN FACT PURCHASING FINISHED GOODS AND WAS NOT MANUFACTURING ANYTHING. IN 7 ITA NO. 1106.DEL.2016 (AVISHKAR ENGINEERS) SUPPORT OF HER CONTENTIONS, RELIANCE WAS PLACED ON THE FOLLOWING JUDICIAL PRONOUNCEMENTS: I) 101ITD 0132 P. A. TIME INDUSTRIES VS DCIT II) 217ITR 849 V. M. SALGAOCAR BROTHERS P. LTD . VS CIT III) 266 ITR 626 CIT VS MEENAKSHI ASPHALTS (M AD.) 6. LD. A.R. ON THE OTHER HAND SUBMITTED THAT TH ERE ARE 23 ITEMS OF RAW MATERIAL WHICH ARE USED FOR MANUFACTURING THE P RODUCT SOLD BY THE ASSESSEE. IT WAS FURTHER SUBMITTED THAT INDIVIDUAL ITEM CANNOT BE CALLED GAS STOVE AND ASSEMBLING OF VARIOUS ITEMS TO CREATE A DIFFERENT ITEM USING THE RAW MATERIAL IS DEFINITELY A MANUFACTURIN G ACTIVITY ENVISAGED UNDER THE ACT. LD. A.R. STRONGLY RELIED UPON THE OR DER OFLD. CIT(A). 7. AS REGARDS THE ARGUMENTS OF LD. D.R. REGARDING COPY OF BILL PRODUCED BY HER, THE LD. A.R. SUBMITTED THAT BURNER BODIES IN ITSELF CANNOT BE USED AS GAS STOVE AND THIS ITEM IS ONE OF DIFFERENT ITEMS WHICH ARE USED TOGETHER TO MANUFACTURE GAS STOVE. 8 . WE HAVE HEARD RIVAL PARTIES AND HAVE GONE THROUGH THE MATERIAL PLACED ON RECORD. WE FIND THAT COPY OF BILLS RELIE D UPON BY LD. D.R. IN SUPPORT OF HER ARGUMENTS THAT THESE WERE FOR FINISH ED PRODUCTS DO NOT HOLD ANY FORCE AS THESE ITEMS MAY BE FINISHED PRODUCTS F OR THE MANUFACTURER WHO HAD PRODUCED THEM BUT ASSESSEE HAS BEEN USING T HESE ITEMS AS PART OF VARIOUS RAW MATERIALS WHICH IS RESULTING INTO A NEW AND DISTINCT PRODUCT. THE CASE LAWS RELIED UPON BY LD. D.R. ARE ALSO DIST INGUISHABLE ON FACTS AND CIRCUMSTANCES. WE FIND THAT LD. CIT (A) HAS VERY ELABORATELY PASSED THE ORDER AND WE ARE IN AGREEMENT WITH HIS FINDING AND DO NOT SEE ANY INFIRMITY IN. THE SAME. 9. ON THE BASIS OF THE ABOVE OBSERVATIONS THE SU BSEQUENT ORDERS PASSED BY THE COORDINATE BENCH OF THIS TRIBU NAL FOR ASSESSMENT YEAR 2009-10 AND 2010-11 HAS BEEN IN FAV OUR OF ASSESSEE. 10. IT IS VERY MUCH RELEVANT TO OBSERVE FURTHER T HAT FOR ASSESSMENT YEAR 2014-15 ASSESSING OFFICER HIMSELF G RANTED DEDUCTION CLAIMED BY ASSESSEE UNDER SECTION 80 IC O F THE ACT AMOUNTING TO RS.7,33,485/-, A COPY OF THE ASSESSMEN T ORDER HAS BEEN PLACED IN THE PAPER BOOK AT PAGE 16-17. NOW TH AT DEPARTMENT HAS ACCEPTED THE POSITION, AND HAS GRANT ED 8 ITA NO. 1106.DEL.2016 (AVISHKAR ENGINEERS) DEDUCTION TO ASSESSEE, THE GRIEVANCE RAISED BY REVE NUE FOR THE YEAR UNDER CONSIDERATION DOES NOT STAND THE TESTS O F LAW. 11. WE ARE ACCORDINGLY RESPECTFULLY FOLLOWING THE A BOVE OBSERVATIONS OF CAUDATE BENCHES OF THIS TRIBUNAL FO R VARIOUS ASSESSMENT YEARS IN ASSESSEES OWN CASE DO NOT FIND ANY INFIRMITY IN THE ORDER OF LD. CIT (A) AND THE SAME IS UPHELD. 12. ACCORDINGLY THE GROUNDS RAISED BY REVENUE STAND S DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 16/04/2 018. SD/- SD/- (R.K.PANDA) (BEENA A PILLAI) ACCOUNTANT MEMBER JUDICIAL MEMBER DT. 16 TH APRIL, 2018 BINITA COPY FORWARDED TO: - 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT TRUE COPY - BY ORDER, ASSISTANT REGISTRAR ITAT DELHI BENCHES 9 ITA NO. 1106.DEL.2016 (AVISHKAR ENGINEERS) S.NO. DETAILS DATE 1 DRAFT DICTATED ON 13.04.2018 2 DRAFT PLACED BEFORE AUTHOR 13.04.2018 3 DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER 4 DRAFT DISCUSSED/APPROVED BY SECOND MEMBER 5 APPROVED DRAFT COMES TO THE SR. PS/PS 6 KEPT FOR PRONOUNCEMENT ON 16.04.2018 7 FILE SENT TO BENCH CLERK 8 DATE ON WHICH THE FILE GOES TO THE HEAD CLERK 9 DATE ON WHICH FILE GOES TO THE A.R. 10 DATE OF DISPATCH OF ORDER