Smt. Asha Gandhi, Ludhiana V. ITO, W-II(1), Ludhiana

ITA 1224/CHANDI/2018

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 1808 (ITAT-CHANDIGARH)
• Duration Of Justice: 11 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-08-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2014-2015
• Appeal Filed On: 19-09-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SHIV SWAROOP SHARMA
• Keywords: Unexplained cash credit; Gift; Business income; Opportunity of being heard; Corroborative evidences; Set aside
• Section: 274; 68; 27; 11

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BE NCH SMC CHANDIGARH , ! BEFORE: SMT. DIVA SINGH, JM ./ ITA NO. 1224/CHD/2018 !' # $# / ASSESSMENT YEAR : 2014-15 SMT. ASHA GANDHI, C/O YUVRAJ HOSPITAL, STREET NO. 7 WARD 74, HARGOBIND NAGAR, GIASPURA, LUDHIANA. VS THE ITO, WARD II(1), LUDHIANA. ./ PAN NO: AGWPG9408Q / APPELLANT / RESPONDENT / ASSESSEE BY : SHRI GAURAV SHARMA / REVENUE BY : SHRI SHIV SWAROOP SHARMA / DATE OF HEARING : 30.05.2019 !'#$%& / DATE OF PRONOUNCEMENT : 29.08.2019 %&/ ORDER THE PRESENT APPEAL HAS BEEN FILED BY THE ASSESSEE ASSAILING THE CORRECTNESS OF THE ORDER DATED 16.07. 2018 OF CIT(A)-1, LUDHIANA PERTAINING TO 2014-15 ASSESSMENT YEAR ON THE FOLLOWING GROUNDS : 1. THAT ON THE FACTS AND THE CIRCUMSTANCES OF THE CASE , THE ORDER OF LD. CIT(A) IS BAD IN LAW. 2. THAT THE WORTHY CIT(A) HAS ERRED IN SUSTAINING AN A DDITION OF RS. 5,65,000/- IN THE INCOME OF THE ASSESSEE UNDER SECTION 68 OF T HE ACT ON ACCOUNT OF UNEXPLAINED CASH CREDITS. 3. THAT THE ADDITION SUSTAINED BY THE ID. CIT(A) ARE AGAINST THE FACTS AND CIRCUMSTANCES OF THE CASE. 4. THAT THE WORTHY CIT(A) HAS ERRED IN CONCLUDING THAT THE SOURCE OF RS. 5,65,000/- HAVE NOT BEEN PROVED. 5. THAT THE APPELLANT CRAVES LEAVE TO ADD/AMEND ANY GR OUND OF APPEAL DURING THE COURSE OF APPELLATE PROCEEDINGS . ITA 1224/CHD/2018 A.Y. 2014-15 PAGE 2 OF 20 2. THE RELEVANT FACTS OF THE CASE ARE THAT THE ASSESS EE'S RETURN WAS PICKED UP FOR SCRUTINY UNDER CASS. THE AO REQUIRED THE ASSESSEE TO JUSTIFY THE DEPOSITS IN HE R HDFC BANK ACCOUNT. THE ASSESSEE CLAIMED THESE TO BE BUSINESS RECEIPTS. THE ASSESSING OFFICER NOT CONVINCED WITH THE EXPLAN ATION AND THE EVIDENCE MADE THE ADDITION OF RS. 5 LAKH ODD FO R THE REASONS SET OUT IN PARAS 5 TO 8 OF HIS ORDER. THES E ARE REPRODUCED HEREUNDER FOR THE SAKE OF COMPLETENESS: 5. ON 26.12.2016 A WRITTEN REPLY HAS BEEN RECEIVED. IN THE REPLY IT IS SUBMITTED THAT THE ASSESSEE WAS CARRYING ON THE BUSINESS OF B OUTIQUE DURING THE YEAR UNDER CONSIDERATION. BASICALLY, THE ASSESSEE IS HAVING HE R OWN SETUP OF SEWING MACHINES IN HER HOME AND HAD GIVEN THE SETUP ON CONTRACT TO TAILOR, SHE USED TO RECEIVED ORDER FROM THE CUSTOMERS AND THE STITCHING OF THAT ORDER WAS TO BE DONE BY THE TAILOR. ALSO ALL THE EXPENSES, SUCH AS ON NEEDLES, ON THREADS, ON OIL & LUBRICANTS, ON BUTTON ETC. WERE TO BE BORNE BY THE TAILOR. FOR THE ABOVE SAID JOB, THE ASSESSEE AND TAILOR USED TO DIVIDE THE RECEIPT IN THE RATIO OF 35:65. THE SAMPLE COPIES OF THE BILLS ARE ENCLOSED HEREWITH AS ANNEXU RE-1. 6. IN THE ANNEXURE-1, THE ASSESSEE HAS PRODUCE D 16 COPIES OF BILLS OF DIFFERENT DATES UNDER THE NAME & STYLE 'ASHA BOUTIQUE, HARGOB IND NAGAR. NEAR PIN COLONY, WARD NO.74, BACK SIDE HERO CYCLE, GIASPURA LUDHIANA ', STARTING WITH BILL NO.309 DATED 01.04.2013 AND ENDS WITH SR NO. 150 1 DATED 21.03.2014. NONE OF THE BILLS AMOUNT IS TALLY WITH THE CASH BOOK FOR EX AMPLE THE ASSESSEE HAS PRODUCED COPIES OF BILLS NO.309 DATED 01.04.2014 SHOWING THE RECEIPT OF CASH OF RS.3500/- WHEREAS IN THE CASH BOOK SHOWN THE AMOUNT OF 1250 V IDE VOUCHER NO.L. ON 25.05.2013 THE ASSESSEE RECEIVED CASH OF RS. 5500/- VIDE BILL NO.495, BUT IN THE CASH BOOK ON 25.05.2013 THE ASSESSEE HAS SHOWN THE CASH RECEIPT OF RS.1920/- VIDE VOUCHER NO.53. ON 09.07.2013 ASSESSEE HAS SHOWN CAS H RECEIPT OF RS.6370 VIDE BILLS NO.660,661 & 662 WHEREAS IN THE CASH BOOK, TH E ASSESSEE HAS SHOWN CASH RECEIPT OF RS.1530/- VIDE VOUCHER NO. 95. 7. FROM THE ABOVE NOTHING IS MATCHING BETWEEN THE C OPIES OF BILLS AND COPY OF CASH BOOK PRODUCED DURING THE ASSESSMENT PROCEEDING S. THE ASSESSEE HAS TRIED TO MANAGE A STORY TO JUSTIFY THE CASH DEPOSITS OF RS. 5,65,000/- MADE IN HER HDFC SAVING BANK ACCOUNT WHICH IS RECORDED IN THE BOOKS OF HER ACCOUNT WHICH IS RECORDED IN THE BOOKS OF HER ACCOUNT. IT IS ALSO V ISIBLE FROM THE COPIES OF BILLS PRODUCED THAT TO JUSTIFY HER STORY THE ASSESSEE HAS MANAGED THE COPIES OF BILLS ACCORDING TO THE RATIO OF 35:65. THE NUMBER OF VOUC HER ENTRIES SHOWN' IN THE CASH BOOK ARE OF 1 TO 343 WHEREAS AS PER COPY OF BILLS P RODUCED THE SERIAL NUMBER OF BILL STARTS WITH SR.NO. 309 ON 01.04.2013 AND ENDS WITH SR. NO, 1501 ON 21.03.2014 . THIS PROVES THAT THERE MUST BE MINIMUM 1193 (1501 - 308} ENTRIES IN THE CASH BOOK DURING THE YEAR AS AGAINST 343 ENTRIES SHOWN IN THE CASH BOOK. THERE IS NO LINK WI TH ITA 1224/CHD/2018 A.Y. 2014-15 PAGE 3 OF 20 THE INCOME SHOWN BY THE ASSESSEE FROM BOUTIQUE AND THE BANK DEPOSITS. AS THE BUSINESS IS IN THE NAME OF ASSESSEE, SHE WAS REQUIR ED TO ENTER THE ENTIRE CASH BOOK. 8. IN VIEW OF THE ABOVE FINDINGS, THE CASH DEPO SITS OF 5,65,000/-IS ASSESSED UNDER SECTION 68 OF THE INCOME TAX ACT, 1961 READ WITH SE CTION 115BBE OF THE INCOME TAX ACT, 1961 BEING UNDISCLOSED CASH DEPOSITS FOUND CREDITED IN THE BOOKS OF ACCOUNT OF ASSESSEE. THE ASSESSEE HAS SHOWN AN AMOU NT OF RS.4,98,000/- IN THE PROFIT AND LOSS ACCOUNT. THIS AMOUNT OF HAS BEEN SH OWN AS INCOME FROM BOUTIQUE. THE SAME IS BEING PART OF THE UNDISCLOSED INCOME OF RS.5,65, 000/- IS BEING ASSESSED AS UNDISCLOSED INCOME UNDER SECTION 68 READ WITH SE CTION 115BBE TAX ACT AS THE ASSESSEE COULD NOT GIVE SATISFACTORY REPLY FOR THE C RS.5,65,000/- MADE IN HDFC BANK. AS THE ASSESSEE HAS FURNISHED INACCURATE PART ICULAR OF HER INCOME, THEREFORE, PENALTY PROCEEDINGS U/S 27 3 SECTION 274 OF THE I.T .ACT, 1961 ARE INITIATED SEPARATELY. 3. THE ASSESSEE CARRIED THE ISSUE IN APPEAL BEFORE TH E CIT(A) AND RELIED UPON FURTHER SUPPORTING EVIDENCES TO JUS TIFY THE CLAIMS MADE ON THE BASIS OF THE AUDITED BOOKS OF AC COUNT. THOUGH THE CIT(A) REMANDED THE EVIDENCES TO THE AO, HOWEVER, ULTIMATELY THE ADDITIONS MADE BY THE AO WERE CONFIR MED BY HIM. AGGRIEVED BY THIS, THE ASSESSEE IS IN APPEAL BEFORE THE ITAT. 4. THE LD. AR INVITING ATTENTION TO THE WRITTEN SUBMI SSIONS FILED BEFORE THE CIT(A) DREW SPECIFIC ATTENTION TO PAGE 8 OF THE SAME. READING IT ALONGWITH THE SYNOPSIS FILED IN T HE PRESENT PROCEEDINGS HE SUBMITTED THAT THE ATTEMPTS OF THE A O AT THE ASSESSMENT STAGE AS WELL AS AT THE REMAND STAGE TO LINK THE DEPOSITS WITH THE RECEIPTS WAS AN EXERCISE WHICH WA S BOUND TO FAIL AS HE HAD FAILED TO UNDERSTAND THE BUSINESS MO DEL OF THE ASSESSEE. ADDRESSING THE RECORD, IT WAS SUBMITTED THAT THE ASSESSEE HAD REPEATEDLY CLAIMED THAT THE AMOUNTS RE CEIVED WERE SHARED WITH THE TAILORS AND HERSELF. THE ASSE SSEE'S SHARE ITA 1224/CHD/2018 A.Y. 2014-15 PAGE 4 OF 20 WAS ONLY 35% OF THE TOTAL AMOUNTS RECEIVED FOR MAKI NG AVAILABLE HER PREMISES, NAME, CONTACTS AND ESTABLIS HMENT COSTS ETC. 4.1 INVITING ATTENTION TO THE IMPUGNED ORDER, IT WAS H IS SUBMISSION THAT THE CIT(A) AFTER SETTING OUT THE FA CTS OF THE CASE IN PARA 2 AND REFERRING TO THE PROVISIONS OF T HE ACT IN PARA 4, EXTRACTED THE ENTIRE REMAND REPORT OF THE A O AND IN THE ORDER PASSED, THE CLAIM ON FACTS WAS AGAIN NOT CONS IDERED. 4.2 ATTENTION WAS INVITED AGAIN TO THE BUSINESS MODEL OF THE ASSESSEE ADDRESSED IN PARA 5 OF THE ASSESSMENT ORDE R AND THE WRITTEN SUBMISSIONS FILED BEFORE THE CIT(A). IT WA S SUBMITTED THAT THOUGH THEY HAVE BEEN EXTRACTED IN PARA 5 PAGE S 7 TO 11 OF THE ORDER, HOWEVER HAVE REMAINED UNADDRESSED. 4.3 THE LD. AR OFFERED TO DEMONSTRATE THIS CLAIM BY AD DRESSING THE VOUCHERS OF ANY SPECIFIC DAY ON A TEST CHECK BA SIS STATING THAT HE WOULD BE ABLE TO SHOW THAT 35% OF THE SUM T OTAL OF THE SAID DATE HAS BEEN REFLECTED IN THE BOOKS. 5. THE LD. SR.DR CONSIDERING THE SUBMISSIONS ADVANCED SUBMITTED THAT THOUGH THE ARGUMENTS TO THIS EFFECT ARE ON RECORD, HOWEVER THE OFFER OF THE LD. AR TO DEMONSTR ATE HIS CLAIM ON A TEST CHECK BASIS AT THIS FORUM WAS OBJECTED TO . IT WAS HIS PRAYER THAT INSTEAD OF ATTEMPTING THIS EXERCISE OF CO-RELATING THE AMOUNTS ON A TEST CHECK BASIS WITH THE VOUCHERS , AT THIS ITA 1224/CHD/2018 A.Y. 2014-15 PAGE 5 OF 20 STAGE THE ISSUE MAY BE REMANDED BACK FOR CARRYING O UT THIS EXERCISE EITHER TO THE AO OR THE CIT(A). THE REMAND TO THE AO, IT WAS SUBMITTED, WOULD BE MORE APPROPRIATE. 6 . THE LD. AR IN REPLY AGREED TO THE REMAND BACK FOR VERIFICATION TO THE AO. ON QUERY, IT WAS SUBMITTED THAT THE ASSESSEE IN THE IMMEDIATELY PRECEDING ASSESSMENT YE AR AS WELL AS IN THE SUBSEQUENT ASSESSMENT YEAR HAS RETURNED I NCOME FROM A SIMILAR ACTIVITY FROM BOUTIQUE BUSINESS WHIC H HAS BEEN ACCEPTED BY THE DEPARTMENT. IT WAS HIS SUBMISSION THAT THE ASSESSEE ULTIMATELY HAS STOPPED HER BUSINESS FINALL Y IN THE NEXT ASSESSMENT YEAR. 7. I HAVE HEARD THE RIVAL SUBMISSIONS AND PERUSED THE MATERIAL AVAILABLE ON RECORD. IT IS SEEN THAT THE A SSESSEE IN THE FACTS OF THE PRESENT CASE RELIES UPON THE COMPUTERI ZED BOOKS OF ACCOUNT TO JUSTIFY HER RETURN OF INCOME. THE LD. AR RELYING UPON WRITTEN SUBMISSIONS FILED BEFORE THE CIT(A) HA S ARGUED THAT THE ASSESSEE HAS EXPLAINED THE DISCREPANCY IN THE VOUCHERS, THE CASH BOOK AND DEPOSITS BY STATING THA T THE FULL AMOUNTS REFLECTED IN THE VOUCHERS HAVE NOT BEEN ENT ERED IN THE CASH BOOK AND IT IS ONLY THE 35% OF THE SUM TOTAL O F ALL THE VOUCHERS ISSUED ON A SPECIFIC DATE WHICH HAS BEEN R EFLECTED IN THE CASH BOOK. RELYING ON THE CONSISTENT ARGUMENTS BEFORE THE AO AS WELL AS THE CIT(A), IT HAS BEEN SUBMITTED THA T FROM THE TOTAL AMOUNT REFLECTED IN THE VOUCHERS OF THE DAY O NLY 35% ITA 1224/CHD/2018 A.Y. 2014-15 PAGE 6 OF 20 BELONGED TO THE ASSESSEE, CONSEQUENTLY, ONLY THIS AMOUNT IS REFLECTED IN THE CASH BOOK AND IS THE BASIS OF THE DEPOSITS MADE IN THE BANK ACCOUNT. THE REMAINING 65%, IT HA S BEEN STATED BELONGED TO THE TAILORS WHO TOOK AND EXECUTE D THE ORDERS FROM HER PREMISES. 8. A PERUSAL OF THE WRITTEN SUBMISSIONS BEFORE THE CI T(A) SHOWS THAT THE FIVE MACHINES USED WERE STATED TO BE OLD AS SUCH THERE WAS NO OCCASION TO CLAIM ANY DEPRECIATIO N WHICH WAS ONE OF THE REASONS WHICH PREVAILED WITH THE CIT (A) TO UPHOLD THE ADDITION. IT HAS BEEN CLAIMED THAT THE RUNNING COST OF FANS AND TWO TUBE-LIGHTS WERE BORNE BY HER AS HE R PREMISES AND CONTACTS WERE USED TO ATTRACT THE CUSTOMERS. F OR THE SAID EXPENSES, NO DEDUCTION, IT HAS BEEN STATED WAS CLAI MED. THE ARRANGEMENT THAT FOR MAKING HER PREMISES AND HER CO NTACTS ETC. 35% OF THE VOUCHED EXPENSES WERE ACCEPTED AS H ER SHARE AND THE REMAINING 65% BELONGED TO THE TAILORS FOR T HEIR TIME, WORK AND MATERIAL COSTS LIKE NEEDLES, OIL LUBRICANT S, THREAD, CLOTH ETC. 9. FROM AN EXTRACT OF THE ASSESSMENT ORDER IN THE EA RLIER PART OF THIS ORDER IT IS SEEN THAT THE SHARING RAT IO OF 65:35 WITH THE TAILORS HAS BEEN CONSISTENTLY CLAIMED BY T HE ASSESSEE. 10. THUS, I FIND ON A PERUSAL OF THE ORDERS THAT THOUGH THE EXPLANATION HAS BEEN OFFERED CONSISTENTLY AND IT HA S ALSO BEEN PARTLY EXTRACTED IN THE ORDER HOWEVER, THE EXERCISE TO SEE ITA 1224/CHD/2018 A.Y. 2014-15 PAGE 7 OF 20 WHETHER ON FACTS THE CASHBOOK REFLECTED 35% OF THE AMOUNTS REFLECTED IN THE VOUCHERS OF THE DAY HAS NEVER BEEN EXAMINED. THE ARBITRARY WILLFUL RELUCTANCE TO LOOK INTO THE F ACTS CANNOT BE UPHELD. 11. AS NOTED, THE LD. AR HAS OFFERED TO DEMONSTRATE THE ASSESSEE'S CLAIM ON A TEST CHECK BASIS. THE SAID O FFER HAS BEEN DECLINED BY THE LD. SR.DR AT THIS STAGE AND THE PAR TIES HAVE AGREED THAT THE ISSUE MAY BE REMANDED BACK FOR CARR YING OUT THE SAID EXERCISE. ACCORDINGLY, CONSIDERING THIS FA CTUAL BACKGROUND, I AM OF THE VIEW THAT A REMAND IS NECES SITATED. 12. THE ISSUE THUS COULD WELL BE CONCLUDED BY MAKING A N APPROPRIATE DIRECTION TO THE SAID EFFECT AS IT WOUL D ADEQUATELY ADDRESS THE ISSUE IN TERMS OF THE PRONOUNCEMENT MAD E AT THE TIME OF HEARING. HOWEVER, SUCH AN ACT WOULD LEAVE THOSE IMPEDIMENTS UNADDRESSED WHICH APPEAR TO POSE SERIO US OBSTACLES AND HINDRANCES TO THE NATIONS GOAL TO BECOMING A 5 TRILLION DOLLAR ECONOMY. 13. ACCORDINGLY, ENCOURAGED AND INSPIRED BY THE LAUDAB LE AIM AND CONSCIOUS OF THE NATURE OF THE JURISDICTION WHI CH PREDICATES THAT THE TRIBUNAL SHALL APPROACH AND DEC IDE EVERY CASE IN A JUDICIAL SPIRIT WITH IRREFUTABLE REASONIN G AND TO PASS SUCH ORDER AS THINKS FIT. IN VIEW THEREOF, I DEEM IT NECESSARY, DRAWING ON MY EXPERIENCE AS A DISPENSER OF JUSTICE TO OFFER CERTAIN CONSTRUCTIVE SUGGESTIONS CONSISTENT WITH TH E RENDERING ITA 1224/CHD/2018 A.Y. 2014-15 PAGE 8 OF 20 OF JUSTICE ON THE FACTS OF THE CASE WHICH TRIGGER T HE IMPERATIVE NEED FOR MAKING THE FOLLOWING SUGGESTIONS WHICH I B ELIEVE SHALL INJECT IMPETUS AND STIMULATE GROWTH IN THE ECONOMY BY PROVIDING A BOOST TO THE NATIONS ENTERPRISE AND PR OVIDE A SIGNIFICANT MOMENTUM PUSHING THE SLUGGISH ECONOMY T OWARDS ACHIEVING THE GOAL OF AUGMENTING THE NATIONS WEALT H. 14. WITH THE SAID AIM, I PROPOSE THAT; FIRSTLY A TAX ADVISORY CELL BE CONSTITUTED CONSISTING OF PUBLIC SPIRITED OFFICERS OF THE REVENUE WITH STRONG ETHICS, FULL AWARENESS OF TAX LAWS AND PEOPLE SKILLS; SECONDLY IDENTIFY THE NEW SUCCESSFUL BUSINESSES, HOWEVER SMALL AS THE AGENTS OF ECONOMIC CHANGE. THE MECHANISM AND SYSTEM IS ALREADY IN PLACE, IT SHOULD BE PUT TO USE AS THE DEPOSITS IN IDLE/NEW/UNUSED ACCOUNTS ARE ROUTINELY RED FLAGGED. THIRDLY A TAX COMPLIANCE SCHEME SPECIALLY CREATED FOR THE BENEFITS OF THESE NEW VENTURES SO AS TO ADDRESS THEIR PAST LACK OF COMPLIANCES ETC. 14.1 THESE SUGGESTIONS IF IMPLEMENTED, I AM CONFIDENT WI LL RESULT IN PICKING THE LOW HANGING FRUIT ALREADY AVA ILABLE TO US. ON THESE SUGGESTIONS I PROPOSE TO DELIBERATE IN GRE ATER DETAILS HEREINAFTER. 15. AS SUGGESTED FIRST AND FOREMOST I AM OF THE VIEW TH AT A TAX ADVISORY CELL BE CREATED FOR BRINGING THE DEMONSTRABLY SUCCESSFUL BUSINESSES FROM AMONGST THE ASPIRING MIL IEU FROM THE LEVEL OF TAX FREE THRESHOLD TO THE LEVEL ABOVE THE SAID THRESHOLD. THIS IS THE NEED OF THE HOUR. THE CREA TION OF SUCH ITA 1224/CHD/2018 A.Y. 2014-15 PAGE 9 OF 20 A MECHANISM I BELIEVE IS IMPERATIVE IN ORDER TO NUR TURE THE SUCCESSFUL VENTURES OF SEMI-SKILLED FIRST TIME UNTR AINED ENTREPRENEURS FROM A BELOW THE TAX-FREE THRESHOLD T O INCOMES ABOVE THIS LEVEL. 16. THESE UPWARD MOVEMENTS IN INCOMES, I AM AWARE, ARE FIRST NOTICED BY THE TAX ADMINISTRATOR (ASSESSING OFFICER ) WHERE DEPOSITS IN BANK ACCOUNTS OR OTHER VISIBLE MARKERS OF FINANCIAL SUCCESS QUA A NEW PLAYER IN THE MARKET ARE FIRST NO TICED IN THE SYSTEM. THESE BUSINESSES WHETHER ENGAGED IN A TAILO RING ACTIVITY OR BOUTIQUE OWNER; RESTAURATEUR, DHABA/CAT ERERS FOOD OUTLET; TIFFIN PACKER, FLORIST, INNOVATOR ETC. TO M Y MIND SHOULD BE GIVEN A SPECIAL VELVET GLOVED TREATMENT AND ENCO URAGED TO SUCCEED. NO BUSINESS IS TOO SMALL. I BELIEVE THAT I T IS ONLY THESE ENTREPRENEURIAL FRESH VENTURES APPROPRIATELY NURTURED WITHIN THE FRAMEWORK OF THE TAXATION SYSTEM WHICH C AN BE THE AGENTS OF ECONOMIC CHANGE OF THE NATION. THEIR VALUE TO THE NATIONS ECONOMY CANNOT BE OVER-EMPHASIZED. A MECHANISM TO GUIDE THESE BRAND NEW ASSESSEES THROUGH THE TAX AND THE BUREAUCRATIC MAZE MUST BE MADE AVAILABLE BY THE STA TE. THEIR FIRST BRUSH WITH THEIR FINANCIAL SUCCESS MUST NOT B E SO STUNNING THAT IT POSES A SEEMINGLY IMPOSSIBLE HURDL E OF COMPLIANCES THAT THEY ULTIMATELY CRUMBLE AND UNFORT UNATELY VANISH IN THE TEEMING MASSES WHO INSTEAD OF UTILIZI NG THE STATES OPPORTUNITIES OF GROWTH BELIEVE IN RIDDING PIGGY-BACK ON ITA 1224/CHD/2018 A.Y. 2014-15 PAGE 10 OF 20 THE ENTERPRISE OF A FEW PERPETUALLY CLAMOURING FOR FREE FINANCIAL PACKAGES AND DEPENDING ONLY ON STATE AFFIRMATIVE AC TIONS. THE POPULATION NEEDS TO BE WEENED AWAY AND DISCOURAGED FROM THIS HOPELESS LIFE OF LIVING ON STATE DEPENDENCY FOR ALL TIMES TO COME. THE STATE FINANCIAL ASSISTANCE AND AFFIRMATI VE ACTIONS SHOULD BE ENCOURAGED TO BE SEEN ONLY AS A LIMITED T IME BOUND SUPPORT. THE LACK OF EFFORT AND ENTERPRISE SHOULD NOT APPEAR TO BE REWARDED. THE ENTERPRISING SHOULD BE REWARDED. THE SUCCESSFUL VENTURES WHEN STARTED SHOULD NOT BE ALLO WED TO FAIL AT THE ALTAR OF COMPLIANCES AS FAILURES OF SUCH VEN TURES THOUGH AT A PERSONAL LEVEL IS ONLY AN INDIVIDUAL LOSS BUT THESE SMALL DROPS OF FAILURES TRICKLING RESULTS IN A DELUGE OF NATIONAL FAILURE HAVING HUGE DETRIMENTAL CONSEQUENCES FOR TH E NATION. PRO-ACTIVE EFFORTS NEED BE MADE BY SUCH TAX ADVISORY CELL IMMEDIATELY ON NOTICING THE SUCCESS OF A VENTURE AS THE ASSESSING OFFICER IS TOO ILL EQUIPPED AND CANNOT BE SADDLED WITH THE RESPONSIBILITY OF ASSISTING THEM TO BECOME TAX- COMPLIANT AS IN THE ENVIRONMENT WHERE HE IS EXPECTE D TO FUNCTION HE IS ALREADY HARD PRESSED FOR TIME WITH W EEKLY, MONTHLY TARGETS ETC. TO BE ADHERED TO, HE NEITHER H AS THE TIME AND MAY ALSO LACK THE SKILLS FOR PROVIDING THE ASSI STANCE. 17. IT IS THE TAX ADVISORY CELL WHICH CAN ONLY ASSIST THESE AGENTS OF ECONOMIC CHANGE IN BECOMING TAX COMPLIANT. IT CAN ALSO MAKE AVAILABLE TO THESE VENTURES THE WEALTH OF THE ITA 1224/CHD/2018 A.Y. 2014-15 PAGE 11 OF 20 INSTITUTIONAL STRENGTHS OF THE STATE CREATED IN THE FINANCIAL; TECHNICAL AND VOCATIONAL INSTITUTIONS OF THE COUNTR Y. 18. CARRYING THESE SUGGESTIONS FURTHER CONSIDERING TH E PROVISIONS OF THE LAW AND THE PRECEDENTS AS AVAILAB LE, I BELIEVE THAT IN ORDER TO ENSURE THE SUCCESS OF THE TAX ADVISORY CELL , IT IS ALSO NECESSARY TO COME OUT WITH SOME SCHEME WHIC H WILL ENABLE THESE NEW BUSINESSES WHO MAY NEED ASSISTANCE TO BECOME TAX COMPLIANT. THE VENTURES, IT IS NOTICED GENERALLY DO NOT HAVE ANY ADVISE, EXPERIENCE OR KNOWLEDGE TO FAL L BACK ON AND IT HAS BEEN NOTICED THAT UNKNOWINGLY THERE MAY BE TRANSGRESSIONS OF THE TAX LAWS ETC. EVEN IF THESE A RE BONAFIDE, THEY NEED TO BE LEGALLY ADDRESSED. IN ORDER TO ASS IST THESE NEW VENTURES TO COME WITHIN THE FOLD OF THE LAW FOR THE IR PAST ACTIONS/INACTIONS AND CARRY ON THEIR BUSINESSES ENS URING FUTURE COMPLIANCES PAST TRANSGRESSIONS NEED TO BE F IRST ADDRESSED THROUGH CLEAR CONCESSIONS UNDER TAX COMPLIANCE SCHEME / VOLUNTARY DISCLOSURE SCHEME FOR SUCH SMALL ENTERPRISES. INTRODUCTION OF SUCH A SCHEME BECOMES NECESSARY. SUCH AN AFFIRMATIVE ACTION WILL ENABLE THESE AGENTS OF ECONOMIC CHANGE TO STAY ALERT AND LIVE TO THEIR CIVIC DUTY THAT PA YING TAXES IS INEVITABLE AND NON-NEGOTIABLE. SUCH EFFORT S WOULD DRIVE HOME THE POINT AND ENSURE THAT THESE NEW BUSI NESSES SHALL ALWAYS CONSCIOUSLY CHOOSE TO BE ON THE RIGHT SIDE OF LAW AND NOT LIVE IN CONSTANT FEAR OF BEING DISCOVERED H AVING ITA 1224/CHD/2018 A.Y. 2014-15 PAGE 12 OF 20 UNKNOWINGLY COMMITTED SOME BONAFIDE TRANSGRESSIONS. TO MY MIND, WITHOUT SUCH A SCHEME THE TAX ADVISORY CELL M AY BE HANDICAPPED IN PERFORMING THEIR ROLE WITHIN THE CON FINES OF LAW. 19. WHILE ON THE SUBJECT, I WOULD HUMBLY SUGGEST THAT THE WORK OF THE TAX ADVISORY CELL IS NOT OUTSOURCED. TO MY MIND, THE LACK OF ACCOUNTABILITY AND COMMITMENT IN A FLY BY NIGHT OPERATOR HOWEVER COMPETENT WOULD BE DETRIMENTAL TO THESE AIMS AND I BELIEVE WOULD BE AT THE COST OF THE STAT E. THE OUTSOURCED ADHOC PERSONNEL ARE BOUND TO LACK COMMIT MENT AND ACCOUNTABILITY AS UNLIKE PUBLIC SERVANTS, THEIR ETH ICAL VALUES AND VISION IS NEITHER MONITORED NOR HAS IT BEEN TES TED AT ANY LEVEL. ENTRUSTING THIS IMPORTANT MISSION TO UNTESTE D PERSONNEL MAY PROVE A DANGEROUSLY RASH EXERCISE WITH SERIOUS LONG TERM NEGATIVE CONSEQUENCES. THE ASSESSING OFFICER, I BEL IEVE, ALSO CANNOT BE EXPECTED TO HAND HOLD THESE NEW ASSESSEES TOWARDS COMPLIANCES AS IN THE ABSENCE OF ANY SYSTEM CREATED TO NURTURE THESE SPARKS OF INDIAN ECONOMIC CHANGE, THE ASSESSING OFFICER HAVING HIS OWN LIMITATIONS OF MEETING HIS M ONTHLY, WEEKLY TARGETS ETC. CANNOT BE EXPECTED TO PAUSE HIS WORK AND ASSIST THESE NEW VENTURES. HOWEVER, IT IS MY BELIE F THAT EVEN IN THE TARGET ORIENTED MINDSET, THERE ARE GOVERNMEN T SERVANTS AVAILABLE IN THE TAX ADMINISTRATION WHO HAVE JOINED THE SERVICES WITH THE AIM OF NATION BUILDING AND A SENS E OF PUBLIC ITA 1224/CHD/2018 A.Y. 2014-15 PAGE 13 OF 20 SERVICE. I WOULD HUMBLY SUGGEST THAT THE TAX ADVIS ORY CELL IDEALLY BE CONSTITUTED/POPULATED BY THE BRIGHTEST DEDICATED PERSONNEL WHO HAVE PROVEN RECORDS OF PUBLIC SERVICE . 20. HAVING DELIBERATED ON WAYS TO ASSIST THE AGENTS OF INDIAN ECONOMIC CHANGE I.E. THE SMALL BUSINESS; ENTREPRENEURIAL SELF EMPLOYMENT GENERATED VENTURES ETC. I BELIEVE THAT I T WOULD NOT BE OUT OF PLACE TO BRIEFLY EXPLAIN WHY I CONSIDER T HIS CLASS OF POPULATION DESERVING OF A SPECIAL TREATMENT. NO ST UDIES OR STATISTICS NEED BE QUOTED TO ACKNOWLEDGE THE FACT T HAT STRUCTURED EDUCATION MAY NOT NECESSARILY PROMOTE LE ADERSHIP AND INNOVATION AND MAY INFACT AT TIMES AT THE COST OF THESE SKILLS CONTRIBUTE IN PRODUCING ABLE AND COMPETENT E MPLOYEES. EQUALLY WELL ACKNOWLEDGED IS THE FACT THAT THE UNIQ UE AND INNOVATIVE WAY WITH WHICH SOME PEOPLE VIEW LIFE CAN NOT BE TAUGHT, IT IS A GIFT WHICH AT TIMES EMERGES IN CHAL LENGING SITUATIONS WHERE FORMAL EDUCATION MAY NOT HAVE BEEN AVAILABLE AS AN OPTION OR MAY HAVE BEEN CONSCIOUSLY BEEN OPTE D OUT. I BELIEVE THAT I AM NOT IN A MINORITY IN HOLDING THAT NO AMOUNT OF SKILLED WORKERS, QUALIFIED PERSONS CAN FORCE INTO CREATION A SUCCESSFUL BUSINESS VENTURE. SIMILARLY THE FACT THAT BUSINESS OPPORTUNITIES CAN BE VISUALIZED ONLY BY THE FORMALL Y EDUCATED IS ALSO WELL ACCEPTED TO BE NOT A NECESSITY. THE OFT QUOTED SUCCESSFUL VENTURES OF SEMI-SKILLED WOMEN (LIJJAT PAPAD) ; SEMI SKILLED FAMILY BUSINESS (HALDIRAM) , (MDH) ETC. NON-EXPERT-NEED BASED ITA 1224/CHD/2018 A.Y. 2014-15 PAGE 14 OF 20 VENTURE (RAJAH SPICE [UK] ) HIGH END TAILORING SERV ICES PROVIDED BY TAMIL NADU FISHERMEN POWERING SAVILE ROW TAILORS ( HTTPS://TIMESOFINDIA.INDIATIMES.COM/HOME/SUNDAY-TIM ES/BEHIND-THE-NATTY-MEN-IN-BLACK-JACKET- IS-A-TN-FISHERMAN/ARTICLESHOW/65639243.CMS ) C AN BE SOME OF THE INDIAN EXAMPLES QUOTED WHICH DEMONSTRATE THAT IT IS THE PA SSION AND THE VISION WHICH IS THE SPARK. ONE MAY WELL QUOTE LARRY KIM (CFO OF MOBILE MONKEY) WHILE DESCRIBING AN ENTREPRENEUR THAT, YOU HAVE TO BE CRAZY TO START A COMPANY. IT MAY ALSO NOT BE OUT OF CONTEXT TO QUOTE THE CASE STUDY OF SUBWAY SANDWICHES WHICH IS ARGUABLY THE LARGEST FAST FOOD COMPANY. T HE SAID ENTERPRISE WAS FOUNDED BY A PARTNERSHIP COMPRISING OF A PH.D SCHOLAR DR. PETER BUCK AND A 17 YEARS OLD ASPIRING MEDICAL SCHOOL STUDENT MR. FRED DELUCA WHO DID NOT VISUALIZ E THE WHOPPING SUCCESS, THE BUSINESS WOULD GARNER . THE VENTURE WAS ENTERED INTO WITH THE MODEST AIM OF FUNDING HIS STUDIES WIT H THE PROFITS SO GENERATED. THE VENTURE WAS STARTED BY H IM WITH A LOAN OF 1000$ FROM DR. BUCK THUS, WITH VIRTUALLY NO MONEY AND INDUSTRIAL KNOWLEDGE. AS A RESULT OF THIS REASON, T HE COMPANY WAS CALLED DOCTORS ASSOCIATES INCORPORATION. THESE REFERENCES ARE JUST A TIP OF THE ICE BERG. THE FOLLOWING INSTA NCES MAY AS AN ILLUSTRATION FURTHER DRIVE HOME THE POINT : I) HTTPS://HACKERNOON.COM/50-BIG-COMPANIES-THAT-STARTE D-WITH-LITTLE- OR-NO-MONEY-4EF1B68AAC25 ; II) HTTPS://WWW.WEBS.COM/BLOG/2015/02/11/7-POWERHOUSE- COMPANIES-STARTED-SMALL/ ITA 1224/CHD/2018 A.Y. 2014-15 PAGE 15 OF 20 III) HTTPS://WWW.STRAWBERRYBRANDING.COM/BLOGS/TOP-10-NEW - GENERATION-SUCCESSFUL-ENTREPRENEURS-OF-INDIA/ IV) HTTPS://WWW.BADABUSINESS.COM/ARTICLES/LIJJAT-PAPAD- COMPANY-A- STORY-OF-WOMEN-EMPOWERMENT/ 21. I BELIEVE THERE IS NO DEARTH IN THE COUNTRY OF TALE NT, AIMS AND AMBITIONS ASPIRING TO CREATE ARTIFICIAL JEWELLE RY; CLOTHING LINE, COSMETICS & BEAUTY; HEALTH & WELFARE; FAST FO OD; JAM; CHUTNEY; SEASONAL DECORATIONS, EDUCATIONAL AIDS, SO FTWARE GAMES; APPS FOR ENTERTAINING; LEARNING; SKILLING ET C. HOWEVER, IF THE ENTERPRISING AND INNOVATIVE WHO COULD HAVE STAR TED SMALL, OUT OF FEARS OF COMPLIANCE RELATED RESPONSIBILITIES AND INSTEAD CHOSE TO ACCEPT TO WORK FOR A STEADY SALARY FOR MNC INSTEAD OF STARTING SMALL ENTERPRISES THEMSELVES, THEN IT IS I N THE NATIONAL INTEREST THAT THE ENVIRONMENT IS ADDRESSED . 22. I BELIEVE THAT TECHNICALLY SOUND AND QUALIFIED PEOP LE CAN ONLY ASSIST THESE AGENTS OF ECONOMIC CHANGE TO BECOME MORE VIABLE AND HELP THEM IN INCREASING THEIR SCALE AND PROFIT . HOWEVER, THEY CANNOT PROVIDE THE SPARK. ON THE OTHE R HAND, THESE FIRST TIME ASSESSEES BECAUSE OF THEIR SUCCESS FUL VENTURE DUE TO THEIR LACK OF AWARENESS, UNDERSTANDING AND E XISTING LIMITATIONS OF THEIR CAPABILITIES TO ADHERE TO RULE S THAT TAX ASSISTANCE BECOMES NECESSARY AS THEY ARE EITHER IGN ORANT OR TOO BUSY LOOKING AT THINGS DIFFERENTLY. I BELIEVE THAT ULTIMATELY IT IS SUCH ENTREPRENEURS WHO CAN FUEL THE PROGRESS OF THE INDIAN ECONOMIC JUGGERNAUT . THESE SPARKS OF ENTREPRENEURIAL ACTIVITY I WOULD SUGGEST CONSEQUENTLY SHOULD BE IDENTIFIED AS AGENTS OF ITA 1224/CHD/2018 A.Y. 2014-15 PAGE 16 OF 20 ECONOMIC CHANGE AT THE EARLIEST POINT OF TIME WHEN THEY COME IN THE RADAR OF THE TAX ADMINISTRATION BY VIRTUE OF DEPOSITS IN BANKS OR ACQUISITION OF ASSETS ETC. AS FACED WITH T HE POSSIBILITY OF PROBABLY NOT BEING TAX COMPLIANT, THESE NEW VENT URES SHOULD NOT BE ALLOWED TO FALL IN DUBIOUS HANDS WHER E THEY MAY BE SO MADE AWARE THAT WHATEVER THEY DO, THEY ARE BO UND TO FLOUT THE LAW. THE TAX ADMINISTRATOR I.E. THE ASSESSING OFFICER SHOULD THEN IMMEDIATELY PASS THESE NEW ASSESSEES TO THE TAX ADVISORY CELL. THESE AGENTS OF ECONOMIC CHANGE SHOU LD NOT BE LEFT IN THE LURCH TRYING TO ADDRESS THE CONSEQUENCE S OF THEIR SUCCESSFUL VENTURES AS IT IS ON THE BACK OF THESE AGENTS OF ECONOMIC CHANGE THAT THE INDIAN ECONOMY CAN RISE AN D FLY. WE CANNOT AND SHOULD NOT DEPEND ON GOVERNMENT SPEND AL ONE. WEALTH HAS TO BE CREATED, BY THE PEOPLE AND A MACHI NERY TO NURTURE THEM SHOULD BE URGENTLY CREATED WITHIN THE TAX ADMINISTRATION DEPARTMENT ITSELF. IT IS IN THE INTERESTS OF THE STATE TO ENSURE THAT RELEVANT INFORMATION, GUIDANCE AND ADVICE IS MADE AVAILABLE TO THESE AGENTS OF ECONOMIC CHANGE . THE INDIAN ECONOMY CAN BE POWERED BY SUCH ENTERPRISING PEOPLE WHO BRAVELY START THEIR BUSINESS VENTURES RELYING O N THEIR VISION AND PASSIONS WITH NO FINANCIAL NETS TO FALL BACK ON IN CASE OF FAILURE OF THEIR BUSINESS VENTURE. THESE FIRST TIME BUSINESSES LACKING THE EXPERIENCE AND SKILLS ARE ILL EQUIPPED EVEN TO HANDLE THEIR FINANCIAL SUCCESS AND NEED ASSISTANCE TO GUIDE THEM THROUGH THE TAX REQUIREMENTS AND THE BUREAUCRATIC MAZE ITA 1224/CHD/2018 A.Y. 2014-15 PAGE 17 OF 20 OF NECESSARY COMPLIANCES. IT IS THE TAX ADVISORY CELL CAN HELP THEM TO BECOME TAX COMPLIANT. THE REVENUE MAY CONSIDER DEVELOPING THE SKILLS TO COLLECT (TAX) LIKE HONEY I S COLLECTED FROM FLOWERS BY BEES AND BUTTERFLIES. THE FLOWER DO ES NOT MISS THE HONEY TAKEN. IT CONTINUES TO BLOOM AND REMAIN V IABLE FOR HONEY COLLECTION AGAIN AND AGAIN TILL ITS LIFE TIME . 23. IN MY EXPERIENCE AS A DISPENSER OF JUSTICE, I HAVE NOTICED THAT GENERALLY THE VIOLATIONS OF TAX LAWS BY NEW AS SESSEES DO NOT OCCUR BECAUSE THEY ARE SO DESIRED BUT BECAUSE O F SHEER LACK OF PROPER ADVICE. INSTEAD OF LETTING THESE SP ARKS OF ECONOMIC CHANGE STIFLE AND DIE DUE TO FEAR OF COMPL IANCES, I FIRMLY BELIEVE FOR THE DETAILED REASONS SET OUT HER EINABOVE THAT THEY BE URGENTLY ASSISTED IN THE INTERESTS OF THE S TATE. SUCH SPARKS MAY BE REFLECTED AT TIMES IN PART TIME ENTER PRISING HOUSEWIVES, ILLITERATE, SEMI-SKILLED MEN/WOMEN OR TEENAGERS. I WOULD SERIOUSLY EXHORT AND URGE THE STATE THROUGH T HE TAX ADMINISTRATION TO PROVIDE A PLATFORM SPECIALLY CREA TED TO ASSIST THESE VENTURES TO REMAIN RELEVANT AND TAX COMPLIANT . 24. I AM AWARE THAT VIABLE AND SUITABLE ENVIRONMENTS A RE BEING CREATED FOR THE SUCCESS OF BUSINESSES BUT DUE TO LACK OF EXPOSURE, EDUCATION AND EQUALLY IGNORANT PEER GROUP , THESE SPARKS OF ENTREPRENEURSHIP BELONGING NOT NECESSARIL Y TO THE METROPOLITAN CITIES AND THE ELITES MANY A TI MES DIE SILENT ITA 1224/CHD/2018 A.Y. 2014-15 PAGE 18 OF 20 DEATHS WITH BROKEN DREAMS AND ASPIRATIONS. THESE DE ATHS AS NOTED COME AT THE COST OF THE INDIAN ECONOMY. THE MINIMUM TAX GENERATED BY THESE DYING VENTURES SHOULD NOT BE THE AIM OF THE TAX ADMINISTRATION OR THE STATE. THE AIM SHOUL D BE TO HELP AND ASSIST THEM TO BECOME BIG AND REMAIN TAX COMPLI ANT. THEREIN COMES THE ROLE OF THE TAX ADMINISTRATION. IT IS THE TAX ADMINISTRATION WHICH AS NOTED EARLIER IS FIRST ALER TED ABOUT SUCCESSFUL VENTURES BY WAY OF DEPOSITS IN BANK ACCO UNTS, ACQUISITION OF PROPERTY, VEHICLE ETC. THE CHANGE NO TICED SHOULD BE RESPONDED TO WITH ALACRITY BY THE MACHINERY SPEC IALLY CREATED WITHIN THE TAX DEPARTMENT WHICH HAS SKILLED KNOWLEDGE IN ABUNDANCE AS ITS RESOURCE STRENGTH. 25. IT IS FOR THE SAID PURPOSES TO HIGHLIGHT THE CONCEPTS OF A) AGENTS OF ECONOMIC CHANGE; B) CREATION OF TAX AD VISORY CELL; AND COMING OUT WITH; C) POLICY/TAX COMPLIANCE SCHEM E FOR THESE NEW BUSINESSES THAT A COPY OF THIS ORDER, IT IS CONSIDERED NECESSARY TO BE MARKED TO T HE CHAIRMAN, CBDT, NEW DELHI. 26. REVERTING BACK TO THE FACTS OF THE PRESENT CASE CON SIDERING THE SUBMISSIONS ADVANCED ON BEHALF OF THE PARTIES I N THE FACTS WHICH HAVE BEEN BROUGHT OUT IN GREATER DETAIL IN PA RAS 2 TO 11 OF THIS ORDER, THE IMPUGNED ORDER IS SET ASIDE BA CK TO THE FILE OF THE AO WITH THE DIRECTION TO VERIFY THE STATED C LAIM OF THE ASSESSEE NAMELY THAT THE SUMS REFLECTED BY HER AS H ER INCOME ITA 1224/CHD/2018 A.Y. 2014-15 PAGE 19 OF 20 OF A SPECIFIC DAY IS THE 35% OF THE SUM TOTAL OF TH E RECEIPTS OF THE VOUCHERS OF THE SPECIFIC DATE. 26.1 IT IS DIRECTED THAT IN CASE THE ASSESSEE SUCCEEDS I N DEMONSTRATING HER CLAIM, THE ADDITION IS TO BE DELE TED. 26.2. HOWEVER IN CASE AFTER CARRYING OUT THE SAID VERIFIC ATION, THE CLAIM IS FOUND TO BE NOT ACCEPTABLE, IT IS DIRE CTED THAT THE AO NECESSARILY SHALL CONFRONT THE DEFICIENCIES NOTI CED TO THE ASSESSEE AND AFTER GIVING THE ASSESSEE A REASONABLE OPPORTUNITY OF BEING HEARD IN THE SPIRIT OF THE SUG GESTIONS MADE HEREINABOVE SHALL THEN PASS A SPEAKING ORDER I N ACCORDANCE WITH LAW. 26.3 IT IS MADE CLEAR THAT THE ASSESSEE IN ITS OWN INTER ESTS SHALL PARTICIPATE FULLY AND FAIRLY IN THE PROCEEDIN GS BEFORE THE AO AS FAILING WHICH THE AO SHALL BE AT LIBERTY TO P ASS AN ORDER ON THE BASIS OF MATERIAL AVAILABLE ON RECORD. SAID ORDER WAS PRONOUNCED IN THE OPEN COURT AT THE TIME OF HEARING ITSELF. 27. THE REGISTRY IS DIRECTED TO FORWARD A COPY OF THIS ORDER TO; (I) THE CHAIRMAN, CBDT, NEW DELHI. (SPECIFIC PARAS 12 TO 25 OF THIS ORDER BEING REFERRED FOR INFORMATION AND NECES SARY ACTION, IF DEEMED FIT). ITA 1224/CHD/2018 A.Y. 2014-15 PAGE 20 OF 20 28. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FO R STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 29 TH AUGUST,2019. SD/- ( ) (DIVA SINGH) ! / JUDICIAL MEMBER