ACIT, C-2(1), Chandigarh V. M/s Punjab State Warehousing Corporation, Chandigarh

ITA 1198/CHANDI/2019

• Counselvise Citation: [2022] 105 COUNSELVISE.COM (IT) 3518 (ITAT-CHANDIGARH)
• Duration Of Justice: 2 year(s) 7 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-04-2022
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2000-2001
• Appeal Filed On: 04-09-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Earning of tax free income
• Section: 28; 14A

Judgement Text

आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरणआयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण,च瀃डीगढ़ 瀈यायपीठ च瀃डीगढ़ 瀈यायपीठच瀃डीगढ़ 瀈यायपीठ च瀃डीगढ़ 瀈यायपीठ ‘‘बी बीबी बी.’’, च瀃डीगढ़ च瀃डीगढ़च瀃डीगढ़ च瀃डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH ‘B’ CHANDIGARH BEFORE: SMT. DIVA SINGH, JUDICIAL MEMBER & SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER आयकर आयकरआयकर आयकर अपील अपीलअपील अपील सं संसं सं./ ITA No. 1198/CHD/2019 Assessment Year : 2000-01 Assistant Commissioner of Income Tax, Circle-2(1), Chandigarh. बनाम VS M/s Punjab State Warehousing Corporation Ltd., SCO-74-75, Sector-17-B Chandigarh. 瀡थायी लेखा सं./PAN /TAN No: AABCP7825J अपीलाथ牸/Appellant 灹瀄यथ牸/Respondent िनधा榁琇रती क琉 ओर से/Assessee by : Shri T.N. Singla, CA राज瀡व क琉 ओर से/ Revenue by : Shri Sarabjeet Singh, CIT-DR तारीख/Date of Hearing : 26.04.2022 उदघोषणा क琉 तारीख/Date of Pronouncement : 28.04.2022 आदेश आदेशआदेश आदेश/ORDER PER DIVA SINGH The present appeal has been filed by the Revenue assailing the correctness of the order dated 25.06.2019 of CIT(A)- 1, Chandigarh pertaining to 2000-01 assessment year on the following grounds : “1. On the facts and in the circumstances of the case, the Ld. CIT(A) has erred in allowed appeal of the assessee without appreciating the facts of the case. 2. On the facts and in the circumstances of the case, the Ld. CIT(A) has not adjudicated the issues on the basis of merit whereas the AO has rightly applied the gross profit ratio in the assessment order particularly when the assessee has failed to maintain separate books of accounts for procurement and warehousing activities. 3. On the facts and in the circumstances of the case, the Ld. CIT(A) has erred in observing that Department has accepted the decision of Hon’ble ITAT in ITA No. 459/Chd/2006 dated 04.10.2018 for A.Y. 1996-97 whereas the departmental appeal is pending before the Hon’ble Punjab &Haryana High Court in ITA no. 459/Chd/2006 dated 04.10.2018. ITA 1198/CHD/2019 A.Y. 2000-01 Page 2 of 8 4. On the facts and in the circumstances of the case, the Ld. CIT(A) has erred in holding 5% of the exempt income of the assessee from the warehousing activity would constitute a reasonable disallowance u/s 14A of the Income Tax Act, 1961 by following the decision of Hon;ble ITAT for A.Y. 1996-97 (supra) in which the Hon’ble ITAT has made adhoc disallowance by not adjudicating as to how the method worked out by the assessing officer was unreasonable. 5. On the facts and in the circumstances of the case, the Ld. CIT(A) has erred in applying the judgment of Hon’ble ITAT in ITA No. 891/chd/2009 dated 27.12.2012 for AY 2002-03 and in holding that common expenditure be apportioned between taxable and non-taxable activities on the basis of turnover whereas the AO has rightly applied the gross profit ratio in the assessment order particularly when the assessee has failed to maintain separate books of accounts for procurement and warehousing activities . 6. The appellant craves to leave to add or amend any grounds of appeal before the appeal is heard or disposed off. 7. It is prayed that the order of the Ld. CIT(A) be cancelled and that of the assessing officer may be restored.” 2. The appeal has been come up for hearing on various dates, wherein the assessee represented by Shri T.N. Singla, CA submitted that the issue is fully covered by the consistent orders of the ITAT and there is no contrary decision hence the appeal may be dismissed. However, time was sought by ld. CIT-DR to verify the factual position. Accordingly, time was granted. Thereafter, when the appeal next come up for effective hearing ld. CIT-DR withdrew his request for time and relied upon the assessment order. The assessee represented by the Junior Advocate of the counsel sought time orally however, considering the Departmental grounds and material available on record wherein no contrary decision was cited by ld. CIT-DR she withdrew her request for time and relied upon the impugned order. ITA 1198/CHD/2019 A.Y. 2000-01 Page 3 of 8 3. We have heard the parties and perused the material available on record. A perusal of the record shows that the assessee is a Corporation of Punjab Government mainly engaged in the business of letting out of godowns and procurement of food grains. A perusal of the record shows that the ld. CIT(A) was seized of the matter on account of a remand back by the ITAT of the order dated 21.08.2006 of the CIT(A). The Following facts further emerging as a reading of para 2 of the impugned order: “ 2 . T h e F a c t s o f t h e c a s e a s p e r o r d e r o f t h e H o n ’ bl e I T A T a r e a s u n d e r : - “ 2 . B r i e f l y , t h e f a c t s o f t h e c a s e a r e t h a t t h e a s se s s e e f i l e d i t s r e t u r n o f i n c o m e f o r t h e r e l e v a n t a s s e s s m e n t y e a r o n 3 0 . 1 1. 2 0 0 0 . T h e r e t u r n w a s p r o c e s s e d u n d e r s e c t i o n 1 4 3 ( 1 ) o f t h e I n c o m e T ax A c t , 1 9 6 1 ( i n s h o r t ‘ t h e A c t ’ ) a s o n 2 8 . 0 3 . 2 0 0 2 . T h e r e a f t e r , n o t ic e u n d e r s e c t i o n 1 4 8 w a s i s s u e d t o t h e a s s e s s e e a s o n 7 . 4 . 2 0 0 5 . I n th e p r o c e e d i n g s u n d e r s e c t i o n 1 4 8 r . w . s . 1 4 7 , t h e A s s e s s i n g O f f i c e r a s s e s s e d t h e i n c o m e o f t h e a s s e s s e e a t R s . 1 4 0 9 . 3 9 l a c s . T h e a s se s s e e c a r r i e d t h e m a t t e r b e f o r e t h e C I T ( A p p e a l s ) a n d r a i s e d t h e g r o un d s b o t h o n l e g a l a s w e l l a s o n m e r i t o f t h e c a s e . T h e C I T ( A p p ea l s ) v i d e h i s o r d e r d a t e d 1 . 1 2 . 2 0 0 5 a l l o w e d t h e a p p e a l o f t h e a s se s s e e c a n c e l l i n g t h e o r d e r o f t h e A s s e s s i n g O f f i c e r m a d e u n d e r s e c t io n 1 4 3 ( 3 ) r . w . s . 1 4 7 o f t h e A c t h o l d i n g t h e r e - o p e n i n g u n d e r s e c t i o n 1 4 7 a s b a d i n l a w . T h e D e p a r t m e n t c a r r i e d t h e m a t t e r b e f o r e t h e IT A T , C h a n d i g a r h B e n c h , w h e r e b y v i d e o r d e r i n I T A N o . 7 7 2 / C h d / 2 0 0 6 da t e d 1 0 . 1 . 2 0 0 8 , t h e i s s u e w a s d e c i d e d a g a i n s t t h e R e v e n ue . T h e R e v e n u e f u r t h e r c a r r i e d m a t t e r b e f o r e t h e H o n ’ b l e P u n j a b & H a r y a n a H i g h C o u r t . T h e H i g h C o u r t i n I T A N o . 8 2 6 o f 2 0 0 8 d a t e d 1 0 . 0 9 . 2 0 1 4 , a l l o w e d t h e a p p e a l o f t h e R e v e n u e h o l d i n g t h a t r e o pe n i n g u n d e r s e c t i o n 1 4 8 o f t h e A c t w a s a s p e r l a w . I n t h e c o n s eq u e n c e , t h e o r d e r p a s s e d b y t h e T r i b u n a l w a s s e t a s i d e a n d t h e m a t t e r w a s r e m a n d e d t o t h e I . T . A . T . t o d e c i d e t h e s a m e a f r e s h i n a c c o r d a n ce w i t h l a w a f t e r h e a r i n g t h e p a r t i e s . ” ITA 1198/CHD/2019 A.Y. 2000-01 Page 4 of 8 3.1 It is a matter of record that the above facts summarizing the decision for remand back are recorded by the ld. CIT(A) in para 3 and in 3.1. These read as under:- “ 3 . T h e H o n ’ b l e I T A T , C h a n d i g a r h h a s f u r t h e r s u m m a ri z e d t h e f a c t s i n c l u d i n g g r o u n d s o f a p p e a l t a k e n b y t h e D e p a r t m e n t a s u n d e r : - “ 3 . I n t h i s w a y , t h e p r e s e n t a p p e a l h a s c o m e b e f o r e u s . T h e a p p e a l h a s b e e n f i l e d b y t h e D e p a r t m e n t , w h e r e b y f o l l o w i n g t h r e e g r o u n d s h a v e b e e n r a i s e d : 1 . O n t h e f a c t s a n d i n t h e c i r c u m s t a n c e s o f t h e c a se , t h e l e a r n e d C . I . T . ( A p p e a l s ) i n A p p e a l N o . 2 2 6 / P / 0 5 - 0 6 , t h r o u g h o r d e r d a t e d 2 1 . 0 8 . 2 0 0 6 , h a s e r r e d i n c a n c e l i n g t h e a s s e s s m e n t or d e r p a s s e d u n d e r s e c t i o n 1 4 3 ( 3 ) r e a d w i t h s e c t i o n 1 4 7 o f t h e In c o m e T a x A c t , 1 9 6 1 . 2 . I t i s p r a y e d t h a t t h e o r d e r o f t h e L d . C I T ( A ) b e c a n c e l l e d a n d t h a t o f t h e A s s e s s i n g O f f i c e r m a y b e r e s t o r e d . 3 . T h e a p p e l l a n t c r a v e s t o a d d o r a m e n d a n y g r o u n d s o f a p p e a l b e f o r e t h e a p p e a l i s h e a r d o r d i s p o s e d o f f . ” 4 W e o b s e r v e f r o m t h e g r o u n d s o f a p p e a l t h a t t h e D ep a r t m e n t h a s n o t r a i s e d a n y g r o u n d o n t h e m e r i t o f t h e c a s e . H o we v e r , t h e l e a r n e d c o u n s e l f o r t h e a s s e s s e e d r e w o u r a t t e n t i o n t o t h e f a c t t h a t t h e C I T ( A p p e a l s ) s i n c e q u a s h e d t h e o r d e r o f t h e A s s e s s in g O f f i c e r h o l d i n g t h e r e o p e n i n g u n d e r s e c t i o n 1 4 7 a s b e i n g n ot a s p e r l a w , h e p r e f e r r e d n o t t o a d j u d i c a t e t h e i s s u e s r a i s e d b y t he a s s e s s e e o n t h e m e r i t o f t h e c a s e . S i n c e n o w , t h e l e g a l i t y o f t h e or d e r p a s s e d u n d e r s e c t i o n 1 4 7 7 r . w . s . 1 4 3 ( 3 ) o f t h e A c t , h a s b e e n u p he l d b y t h e H o n ’ b l e C o u r t , t h e a d d i t i o n s a n d d i s a l l o w a n c e s m a d e b y t h e A s s e s s i n g O f f i c e r s t a n d a s s u c h . T h e r e f o r e , t h e l e a r n e d c o u n se l f o r t h e a s s e s s e e p r a y e d t h a t t h e i s s u e s m a y b e d e c i d e d o n me r i t . W e o b s e r v e t h a t s i n c e t h e C I T ( A p p e a l s ) h a s n o t a d j u d i c a t e d t h e i s s u e s o n m e r i t , i n t h e i n t e r e s t o f j u s t i c e , t h e i s s u e s o n m e r i t b e s e n t b a c k t o t h e f i l e o f t h e C I T ( A p p e a l s ) f o r f r e s h a d j u d i c a t i o n . T h e l e ar n e d D . R . d i d n o t h a v e a n y o b j e c t i o n t o t h e s a m e . 5 . I n v i e w o f t h e a b o v e , w e s e n d t h e m a t t e r b a c k t o t h e f i l e o f t h e C I T ( A p p e a l s t o d e c i d e t h e i s s u e s o n m e r i t a s p e r l aw a f t e r p r o v i d i n g a p r o p e r a n d a d e q u a t e o p p o r t u n i t y o f b e i n g h e a r d t o t h e a s s e s s e e . 3 . 1 I n v i e w o f t h e d i r e c t i o n s o f H o n ’ b l e I T A T , C h a nd i g a r h , t h e a p p e a l w a s t a k e n u p f o r a d j u d i c a t i o n . ITA 1198/CHD/2019 A.Y. 2000-01 Page 5 of 8 3.2 It is seen that considering these facts the ld. CIT(A) following the past history of assessee in its own case decided the issue in assessee’s favour. The relevant finding of CIT(A) is set out in para 4 and 5. It is extracted hereunder for completeness: “ T H E M A T T E R H A S B E E N C O N S I D E R E D A S U N D E R : 4 . G r o u n d o f a p p e a l N o s . 1 t o 3 : I n t h e s e g r o u n d s o f a p p e a l t h e D e p a r t m e n t h a s c h a l l e n g e d t h a t t h e l e a r n e d C . I . T ( Ap p e a l s ) i n A p p e a l N o . 2 2 6 / P / 2 0 0 5 - 0 6 , t h r o u g h o r d e r d a t e d 2 1 . 0 8 . 2 0 0 6 , h a s e r r e d i n c a n c e l i n g t h e a s s e s s m e n t o r d e r p a s s e d u n d e r s e c t i o n 1 4 3 ( 3 ) r e a d w i t h s e c t i o n 1 4 7 o f t h e I n c o m e T a x A c t , 1 9 6 1 . 4 . 1 P e r C o n t r a : I n r e s p o n s e o f t h e a p p e a l f i l e d b y t h e a p p e l l a n t u/ s 2 5 0 o f t h e A c t , A u t h o r i z e d r e p r e s e n t a t i v e h a s f i l e d w r it t e n s u b m i s s i o n o n b e h a l f o f t h e a s s e s s e e a s u n d e r : - “ H o n ’ b l e S i r , K i n d l y r e f e r t o t h e a b o v e s t a t e d a p p e a l s e t a s i d e by t h e H o n ’ b l e H i g h C o u r t f o r f r e s h a d j u d i c a t i o n r e g a r d i n g d i s a l l ow a n c e u / s 1 4 - A o f t h e I n c o m e T a x A c t , 1 9 6 1 . I n t h i s r e g a r d w e s u b m i t t h a t a s s e s s e e w a s d o i n g t wo t y p e s o f a c t i v i t i e s , i . e . r e n t a l i n c o m e f r o m w a r e h o u s e s a n d p r o c u r e m e n t o f f o o d g r a i n s . I n c o m e f r o m w a r e h o u s e s w a s e x e m p t u / s 1 0 ( 2 9 ) o f t h e I n c o m e T a x A c t a n d a n y i n c o m e f r o m p r o c u r e m e n t o f fo o d g r a i n s w a s n o t e x e m p t d u r i n g t h e y e a r . T h e a p p e l l a n t d e d u c t e d a l l d i r e c t e x p e n s e s i n c u r r e d f o r e a r n i n g e x e m p t i n c o m e f r o m w a r e h o u s e s d u r i n g t h e y e a r . T h e D e p a r t m e n t i s o f t h e v i e w t h a t i n d i r e c t o r c o m m o n e x p e n s e s s h o u l d a l s o b e a l l o c a t e d b e t w e e n t h e e x e m p t i n c o m e a n d n o n - e x e m p t i n c o m e . T h e A s s e s s i n g O f f i c e r b i f u r c a t e d c o m m o n a n d i n d i r e c t e xp e n s e s i n t h e r a t i o o f g r o s s p r o f i t f r o m b o t h t h e a c t i v i t i e s . W e o b j e c t e d t o s u c h b i f u r c a t i o n a s t h e m e t h o d o f b i f u r c a t i o n a d o p t e d b y t h e A s s e s s i n g O f f i c e r w a s w r o n g a n d c o u l d n o t b e a p p l i e d r e g u l a r ly f o r o t h e r y e a r s , a s t h e r e c o u l d b e g r o s s l o s s f r o m a n y o f t h e a c t i v i t i e s a n d h e n c e t h i s m e t h o d w a s r e j e c t e d b y t h e a p p e l l a t e a u th o r i t i e s . I n A . Y . 1 9 9 6 - 9 7 t h e H o n ’ b l e I T A T i n i t s o r d e r d a t e d 0 4 . 1 0 . 2 0 1 8 h a s h e l d t h a t 5 % j o f t h e e x e m p t i n c o m e o f t h e A s s e s s e e f r o m w a r e h o u s i n g a c t i v i t y w o u l d c o n s t i t u t e a r e a s o n a b l e d i s a l l o w a n ce f o r t h e p u r p o s e o f s e c t i o n 1 4 - A o f t h e A c t . T h e d e p a r t m e n t h a s a c c ep t e d t h i s o r d e r a n d h e n c e i t h a s a t t a i n t e d f i n a l i t y . ITA 1198/CHD/2019 A.Y. 2000-01 Page 6 of 8 F u r t h e r , i n A . Y . 2 0 0 2 - 0 3 t h e H o n ’ b l e I T A t i n i t s o rd e r d a t e d 2 7 . 1 2 . 2 0 1 2 5 h e l d t h a t i n o r d e r t o d e t e r m i n e t h e t a xa b l e i n c o m e i n t h e h a n d s o f t h e a s s e s s e e , t h e c o m m o n e x p e n s e s a r e t o b e a p p o r t i o n e d b e t w e e n t a x a b l e a n d o n t a x a b l e i n c o m e . I n c a s e f o r m u l a c a n v a s s e d b y t h e a s s e s s e i s a c c e p t e d i . e . t h e t o t a l e x p e n d i t u r e s h o u l d b e a t t r i b u t e d t o e a c h o f t h e a c t i v i t i e s o n t h e b a s is o f t h e t u r n o v e r , t h e r e w o u l d b e l o s s e s i n t h e p r o c u r e m e n t a c t i v i t i e s. A s h e l d b y t h e T r i b u n a l ( s u p r a ) i n t h e c a s e o f t h e a s s e s s e e i t s e l f, s u c h l o s s e s c a n n o t b e a d j u s t e d a n d c a r r y f o r w a r d e d i n t h e h a n d s o f t h e a s s e s s e e . F o l l o w i n g t h e s a m e w e d i r e c t t h e A s s e s s i n g O f f i c e r t o a d o p t t h e i n c o m e o f t h e a s s e s s e e a t n i l i n t h e c a p t i o n e d a s s es s m e n t y e a r s a n d n o l o s s e s a r e t o b e a d j u s t e d o r c a r r i e d f o r w a r d . T he g r o u n d o f a p p e a l r a i s e d b y t h e R e v e n u e i n t h u s p a r t y a l l o w e d . 4 . 2 H e l d : I h a v e c o n s i d e r e d t h e f a c t s o f t h e c a s e , r e l e v a n t o r d e r s , r e p l y o f t h e a p p e l l a n t a n d h o n ’ b l e I T A T ’ s o r d e r s . A s p e r H o n ’ b l e I T A T o r d e r d a t e d 2 7 . 1 2 . 2 0 1 2 f o r A . Y . 2 0 0 2 - 0 3 i n a s s e s s e e ’ s o w n c a s e , t h e c o m m o n e x p e n s e s a r e t o b e a p p o r t i o n e d b e t w e e n t a x a b l e a n d n o n t a x a b l e i n c o m e . B y f o l l o w i n g t h i s f o r m u l a b y t h e a s s e s s e e , t h e t o t a l e x p e n d i t u r e s h o u l d b e a t t r i b u t e d t o e a c h o f t h e a c t i v i t i e s o n th e b a s i s o f t h e t u r n o v e r , t h e r e w o u l d b e l o s s e s i n t h e p r o c u r e m e n t a c t i v i t i e s . O n t h e o t h e r h a n d , t h e H o n ’ b l e I T A T i n i t s o r d e r d a t e d 0 4 .1 0 . 2 0 1 8 i n A . Y . 1 9 9 6 - 9 7 i n a s s e s s e e ’ s o w n c a s e , h a s h e l d t h a t 5 % o f t h e e x e m p t i n c o m e o f t h e A s s e s s e e f r o m w a r e h o u s i n g a c t i v i t y w o u l d c o ns t i t u t e a r e a s o n a b l e d i s a l l o w a n c e f o r t h e p u r p o s e o f s e c t i o n 1 4 A o f t h e A c t . T h i s d e c i s i o n h a s b e e n a c c e p t e d b y t h e D e p a r t m e n t . 4 . 3 F a c t s o f t h e c a s e a r e t h a t r e n t a l i n c o m e f r o m wa r e h o u s i n g i s e x e m p t u / s 1 0 ( 2 9 ) o f t h e A c t . A O i n v o k e d t h e p r o v i s i o n s o f s e c t i o n 1 4 A o f t h e A c t . L d o n t h i s e x e m p t i n c o m e . A O r e d u c e d a l l d i r e ct e x p e n s e s f r o m e x e m p t i n c o m e t h e n a l s o r e d u c e d d i r e c t e x p e n s e s f o r p r o c u r e m e n t i n c o m e . T h e s e c o m m o n a n d i n d i r e c t e x p e n s e s w e r e d i st r i b u t e d i n t h e r a t i o o f G P . I f t h e o r d e r o f t h e H o n ’ b l e I T A T f o r AY 2 0 0 2 - 0 3 i s f o l l o w e d , t h e r e w i l l b e l o s s . H e n c e , A O i s d i r e c t e d t o f o l l o w H o n ’ b l e I T A T o r d e r o f A Y 1 9 9 6 - 9 7 a n d a d d 5 % o f t h e e x e m p t in c o m e o f t h e a s s e s s e e f r o m w a r e h o u s i n g a c t i v i t y a s i t w o u l d c o n st i t u t e a r e a s o n a b l e d i s a l l o w a n c e f o r t h e p u r p o s e o f s e c t i o n 1 4 A o f t h e A c t . H e n c e , a d d i t i o n i s p a r t l y a l l o w e d . T h e g r o u n d s o f A p p e a l N o s . 1 t o 3 a r e p a r t l y a l l o w e d . 5 . I n t h e r e s u l t , t h e a p p e a l i s p a r t l y a l l o w e d . ” 4. A perusal of the same shows that the issue addressed by the Revenue as far as the present forum is concerned is covered in favour of the assessee. As per the grounds raised before us specifically ground No. 3 it is a fact that the issue is pending ITA 1198/CHD/2019 A.Y. 2000-01 Page 7 of 8 before the Hon’ble High Court. In the absence of any contrary decision or any arguments distinguishing the past history on facts respectfully following the precedent available in assessee’s own case. The appeal of the Revenue is dismissed. In the result, the appeal of the Revenue is dismissed. The said order was pronounced at the time of hearing in the open court. Order pronounced on 28 th Apri,2022. Sd/- Sd/- (VIKRAM SINGH YADAV) (DIVA SINGH) लेखा लेखालेखा लेखा सद瀡य सद瀡यसद瀡य सद瀡य/ Accountant Member 瀈याियक 瀈याियक瀈याियक 瀈याियक सद瀡य सद瀡यसद瀡य सद瀡य/ Judicial Member “Santosh” आदेश क琉 灹ितिलिप अ灡ेिषत/ Copy of the order forwarded to : 1. अपीलाथ牸/ The Appellant 2. 灹瀄यथ牸/ The Respondent 3. आयकर आयु猴/ CIT 4. आयकर आयु猴 (अपील)/ The CIT(A) 5. िवभागीय 灹ितिनिध, आयकर अपीलीय आिधकरण, च瀃डीगढ़/ DR, ITAT, CHANDIGARH 6. गाड榁 फाईल/ Guard File आदेशानुसार/ By order, सहायक पंजीकार/ Assistant Registrar ITA 1198/CHD/2019 A.Y. 2000-01 Page 8 of 8 1. Draft dictated 26.04.2022 Sr.PS 2. Draft first placed before author 27.04/22/28/04/2022 3. Approved draft comes to Sr.PS/PS 4 Final draft placed before author 5. Order signed and pronounced on 6 File sent to the Bench Clerk Sr.PS 7. Date on which file goes to the AR