The DCITKheda Circle, Nadiad V. R.S. Steel Manufacturer, Kheda

ITA 1338/AHD/2010

• Counselvise Citation: 133820514 RSA 2010
• Duration Of Justice: 2 year(s) 1 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-06-2012
• Appeal Filed By: Department
• Order Result: Partly Allowed
• Bench Allotted: B
• Assessment Year: 2007-2008
• Appeal Filed On: 28-04-2010
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Keywords: Unexplained investment; Unexplained expenditure; Income from undisclosed sources; Retraction
• Section: 133A; 132

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD B BENCH AHMEDABAD BEFORE SHRI MUKUL KR. SHRAWAT , JUDICIAL MEMBER AND SHRI T.R. MEENA, ACCOUNTANT MEMBER ITA NO. 1338/AHD/2010 ASSESSMENT YEAR :2007-08 THE DY. COMMISSIONER OF INCOME TAX, KHEDA CIRCLE, NADIAD V/S . R.S. STEEL MANUFACTURER GIDC, KAPADWANJ PAN NO. A ABFR7075D (APPELLANT) .. (RESPONDENT) BY APPELLANT SHRI SAMIR TEKRIWAL, SR. D.R /BY RESPONDENT NONE (WRITTEN SUBMISSION) /DATE OF HEARING 11.06.2012 /DATE OF PRONOUNCEMENT 22.06.2012 O R D E R PER : T.R.MEENA, ACCOUNTANT MEMBER THIS IS AN APPEAL AT THE BEHEST OF THE REVENUE WHIC H HAS EMANATED FROM THE ORDER OF CIT(A)-IV, BARODA, ORDER DATED 17 .02.2010 FOR ASSESSMENT YEAR 2007-08. THE EFFECTIVE GROUNDS OF APPEAL ARE AS UNDER:- 1. ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CA SE AND IN LAW, THE LD. CIT(A) HAS ERRED IN DELETING THE ADDITION, OF R S.4,26,059/- U/S.69C OF THE I.T. ACT BEING UNACCOUNTED EXPENDITURE, THOUGH THE TRANSACTION WAS ITA NO. 1338/AHD/2010 A.Y.2007-08 PAGE 2 FOUND RECORDED IN A NOTEBOOK DURING THE SURVEY AND THE PARTNER OF THE FIRM, SHRI KIRTANBHAI S. PATEL HAD DECLARED THAT TH IS IS AN ADDITIONAL INCOME. 2. ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CAS E AND IN LAW, THE LD. CIT(A) HAS ERRED IN DELETING THE ADDITION OF RS .3,00,000/- BEING UNACCOUNTED INVESTMENT IN BUILDING OWNED BY V.M.ENT ERPRISE, THOUGH THE PARTNER OF THE FIRM, SHRI KIRTANBHAI S. PATEL H AD ADMITTED THE SAME AS UNACCOUNTED INCOME. 3. ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CAS E AND IN LAW, THE LD. CIT(A) HAS ERRED IN SCALING DOWN THE ADDITION O F RS.25,000/- TO RS.15,000/- BEING EXPENSES ON MACHINERY, THOUGH THE SAME WERE NOT SUPPORTED BY THE VOUCHERS AND WERE NOT COMPLETELY V ERIFIABLE. 2. THE ASSESSEE FILED THE WRITTEN REPLY WHICH IS BE ING CONSIDERED FOR DISPOSAL OF THIS APPEAL. 3. THE FIRST AND SECOND GROUNDS OF APPEAL ARE AGAIN ST DELETION OF ADDITION OF RS.4,26,059/- U/S.69C OF THE I.T. ACT BY CIT(A) AND THE DELETION OF ADDITION OF RS.3,00,000/- BEING UNACCOUNTED INVESTMENT. 4. THE BRIEF FACTS OF THE CASE ARE THAT THERE WAS S URVEY U/S 133A OF THE IT ACT AT THE BUSINESS PREMISES OF THE ASSESSEE ON 13. 03.2007. DURING THE COURSE OF SURVEY THE ASSESSEE FIRM HAD ADMITTED ADD ITIONAL UNACCOUNTED INCOME TO THE TUNE OF RS.31,01,046/- UNDER FOUR DIF FERENT HEADS. THE SAME IS AS UNDER:- AMOUNT INVESTED IN EXCESS STOCK FOUND :R S.16,81,652/- CASH NOT REFLECTED IN THE BOOKS :RS. 6,93,344/- ITA NO. 1338/AHD/2010 A.Y.2007-08 PAGE 3 CASH UTILIZED IN VARIOUS TRANSACTIONS : RS. 4,26,050/- UNACCOUNTED INVESTMENT IN CONSTRUCTION OF BUILDING :RS. 3,00,000/- ----------------------- TOTAL :RS. 31,01,046/- ---------------------- AS AGAINST THE ABOVE REFERRED ADMITTED UNDISCLOSED INCOME, THE ASSESSEE FIRM HAS DISCLOSED IN THEIR RETURN OF INCOME ONLY AMOUNT OF RS.7,68,322/- ATTRIBUTABLE TO EXCESS STOCK FOUND. THE, THERE WAS RETRACTION OF ADMITTED UNDISCLOSED INCOME TO THE TUNE OF RS.23,32,724/-. AT THE TIME OF SCRUTINY ASSESSMENT U/S 143(3), THE A.O. GAVE REASONABLE OPP ORTUNITY OF BEING HEARD ON RETRACTION OF UNDISCLOSED INCOME. THE ASSESSEE S EXPLANATION WAS CONSIDERED BY THE A.O.. DURING THE COURSE OF SURVE Y CASH ON RS.2482/- WAS FOUND WHEREAS THE OPENING CASH BALANCE AS ON 01.04. 2006 WAS RS.6,93,344/- . DURING THE COURSE OF SURVEY, ONE NOTE BOOK AS PE R ANNEXURE D/2 WAS FOUND AND ON PAGES NO.19 & 20, PURCHASES OF MACHINERY OF RS.1,85,000/- AND OTHER CASH TRANSACTIONS FOR MACHINERY PURCHASE/OTHER BUSI NESS PURCHASES WERE AMOUNTING TO RS.4,26,050/-. THE SAME WERE ALSO ADM ITTED AS UNDISCLOSED INCOME. THE ASSESSEE CLAIMED DURING THE COURSE OF ASSESSMENT PROCEEDING, THE DISCLOSURE ON ACCOUNT OF EXPENSES OF RS.4,26,05 0/- WAS MADE IN BUSINESS OF INCOMPLETE BOOKS OF ACCOUNT AND IGNORANCE OF ACC OUNT. THE BALANCE ON THE OPENING CASH WAS RS.6.93 LAKHS AND THE EXPENDITURE OF RS.4,26,050/- WAS MADE BUT NOT RECORDED IN THE REGULAR BOOKS OF ACCOU NT WHICH WAS TO BE CONSIDERED AND RECORDED AT THE TIME OF CLOSING ACCO UNTS. THEREFORE, THERE WAS NO UNACCOUNTED EXPENDITURE OF RS.4,26,050/-. T HE ASSESSEE HAD DISCLOSED THESE EXPENSES AS UNDISCLOSED INCOME IN P SYCHOLOGICAL FEAR OF ITA NO. 1338/AHD/2010 A.Y.2007-08 PAGE 4 ENFORCEMENT ACTION OF THE DEPARTMENT AND ALSO DUE T O INABILITY TO EXPLAIN ALL THE TRANSACTIONS ON ACCOUNT OF INCOMPLETE BOOKS OF ACCOUNTS. THE ASSESSEES EXPLANATION WAS NOT FOUND CONVINCING TO THE A.O., T HEREFORE, HE MADE THE ADDITION OF RS.4,26,059/- U/S.69C AS UNACCOUNTED EX PENDITURE. 5. SIMILARLY UNACCOUNTED INVESTMENT IN BUILDING TO THE TUNE OF RS.3,00,000/- WAS ADMITTED AS ADDITIONAL INCOME U/S 133A TO BUILDING WAS BELONGED TO SISTER CONCERN M/S. V.N. ENTERPRISE IN WHICH THE FAMILY MEMBERS OF THE PARTNERS OF THE ASSESSEE FIRM WERE HAVING PA RTNERSHIP INTEREST. THE PARTNERS HAVE CONTRIBUTED FUNDS TO M/S. V.N. ENTERP RISE AND ALL SUCH CONTRIBUTIONS WERE RECORDED IN THE RESPECTIVE CAPIT AL ACCOUNTS OF THE PARTNERS. THE A.O. HAD GAVE OPPORTUNITY ON RETRACTION OF RS.3 ,00,000/- ON ACCOUNT OF INVESTMENT IN M/S. V.N. ENTERPRISE. BEFORE THE A.O ., THE ASSESSEE SUBMITTED THAT M/S. V.N. ENTERPRISE BELONGS TO A DIFFERENT EN TITY, NOTHING HAD BEEN FOUND DURING THE COURSE OF SURVEY WHICH SUPPORT THE UNACC OUNTED INVESTMENT IN ABOVE FIRM. THE A.O. HELD THAT THE ASSESSEE RETRAC TED FROM THE DISCLOSURE WITHOUT ANY EVIDENCE WHICH WAS CATEGORICALLY ADMITT ED AT THE TIME OF SEARCH AS UNDISCLOSED INVESTMENT IN M/S. V.N. ENTERPRISE. THUS, HE MADE ADDITION OF RS.3,00,000/- 6. BEING AGGRIEVED BY THE ORDER OF A.O., THE ASSESS EE HAS FILED APPEAL BEFORE THE CIT(A)-IV, BARODA, WHO HAS GIVEN DETAIL FINDING ON PAGE NOS. 2 TO 9. FOR ADDITION OF RS.4,26,050/- , THE FINDING OF THE CIT(A) IS AS UNDER:- 2.2 I HAVE CAREFULLY CONSIDERED FACTS OF THE CASE AND APPELLANT'S SUBMISSIONS. THE ADDITION WAS MADE BY THE A.O. ON T HE BASIS, OF APPELLANT'S ADMISSION OF UNACCOUNTED INCOME AT THE TIME OF SURVEY. ITA NO. 1338/AHD/2010 A.Y.2007-08 PAGE 5 A.O. HAS NOT CONSIDERED APPELLANT'S SUBMISSION DATE D 27.3.09 ON MERITS. ON THE DAY OF SURVEY, BOOKS OF ACCOUNTS FOR F.Y. 2006-07 WERE INCOMPLETE AND THE RETURN OF INCOME OF A.Y. 2007-08 WAS FILED SUBSEQUENTLY. IN THE AUDITED BOOKS OF ACCOUNTS, PAY MENTS OF RS.1,85,000/- RECORDED ON PAGE 19 OF ANNEXURE D-2 W ERE DULY INCORPORATED. A.O. HAS NOT FOUND ANY DEFECT IN THE BOOKS OF ACCOUNTS. THE LEDGER ACCOUNT OF SHARMA MACHINE TOOLS, I.E. TH E PARTY TO WHOM PAYMENTS OF RS.1,85,000/- WERE MADE IN THE REGULAR BOOKS OF ACCOUNTS REFLECTS PAYMENTS BY WAY OF DEMAND DRAFTS AS WELL A S BY CASH. PAGE 19 OF ANNEXURE D-2 FOUND AT THE TIME OF SURVEY RECORDE D PAYMENTS BY WAY OF DEMAND DRAFTS AS WELL BESIDES CASH PAYMENTS. THE DEMAND DRAFT NUMBER ON PAGE 19 TALLIES WITH THE DD NO. LEDGER AC COUNT OF SHARMA MACHINE TOOLS, IN THIS SITUATION APPELLANTS EXPLANA TION REGARDING SOURCE OF CASH PAYMENTS TO BE OUT OF REGULAR CASH BALANCE CANNOT BE DISREGARDED MERELY ON THE BASIS OF STATEMENT OF THE PARTNER U/S.133A. APPELLANT'S SUBMISSION IS THAT STATEMENT U/S.133A A DMITTING UNDISCLOSED INCOME ON THIS COUNT WAS MADE DUE TO MESSY STATE OF BOOKS OF ACCOUNTS ON THE DAY OF SURVEY. AS HELD IN THE CASE OF PAUL MATHEWS &SONS (2003)263 ITR 101 (KERALA) AND CIT VS. S. KHA DAR KHAN SONS (2008) 300 ITR 157 (MAD.), ANY ADMISSION MADE DURIN G SECTION 133A CANNOT BY ITSELF BE MADE THE BASIS FOR ADDITION. TH E MADRAS HIGH COURT RELIED REFERRED TO CBDT CIRCULAR DATED 10.3.2003 AL SO IN THIS REGARD. WITHOUT POINTING OUT DEFICIENCY IN APPELLANT'S EXPL ANATION FURNISHED AT THE TIME OF ASSESSMENT, SOURCES OF EXPENDITURE OF R S.1,85,000/- CANNOT BE CONSIDERED AS UNEXPLAINED. SIMILARLY, THE A,O. D ID NOT TAKE INTO ACCOUNT APPELLANT'S SUBMISSION THROUGH LETTER DATED 27.3.2009 REGARDING EXPENDITURE OF RS.2,41,050/- RECORDED ON PAGE 20 OF ANNEXURE D-2 AND MADE THE ADDITION MERELY BY RELYIN G UPON STATEMENT U/S.133A RECORDED AT THE TIME OF SURVEY. ON PAGE 20 ITSELF, 'BILL V.N. ENTERPRISE' IS RECORDED INDICATING THAT THE TRANSAC TIONS PERTAINED TO APPELLANT'S SISTER CONCERN, V.N. ENTERPRISE. DURING THE COURSE OF ITA NO. 1338/AHD/2010 A.Y.2007-08 PAGE 6 ASSESSMENT, APPELLANT FILED LEDGER A/C. OF PATEL TU LSIBHAI J, WHOSE NAME IS ALSO WRITTEN ON TOP OF PAGE 20. APPELLANT P RODUCED BOOKS OF ACCOUNTS ETC. OF V.N. ENTERPRISE BEFORE THE A,O. TO SUBSTANTIATE ITS CLAIM REGARDING TRANSACTIONS TO BE PERTAINING TO V.N. ENT ERPRISE. APPELLANT HAD THUS DISCHARGED ITS ONUS IN EXPLAINING THE TRANSACT IONS AS PER PAGE-20 AND ADDITION MERELY ON THE BASIS OF STATEMENT RECOR DED AT THE TIME OF SURVEY CANNOT BE SUSTAINED. ADDITION OF RS.4,26,050 /- IS DELETED. FOR ADDITION OF RS.3,00,000/- OF THE CIT(A) IS AS U NDER:- 3.2 I HAVE CONSIDERED THE MATTER. THE ADMISSION O F INCOME OF RS.3,00,000/- AT THE TIME OF SURVEY BY SHRI KIRTANB HAI PATEL WAS DONE IN ANSWER TO QUESTION 8 AS UNDER: Q.8 TODAY, DURING THE COURSE OF SURVEY, ACCORDING TO D-25, PAGE NO.157,158,159 AND 160 OF LOOSE PAPER FILE, RS .2,80,000/- IS TRANSFERRED INTO BANK FROM THE ACCOUNTS OF THE PART NERS TO THE ACCOUNT OF V.N. ENTERPRISE, WHICH HAS MENTIONED RS. 2,80,000. BUT IT SEEMS THAT CONSTRUCTION EXPENSES MAY BE MORE . WHAT WOULD YOU LIKE TO SAY ABOUT THIS? A.8 ACCORDING TO ABOVE MENTIONED D-25, LOOSE PAPER PAGE NO.157, 158,159 AND 160, RS.280000 TRANSFERRED FROM THE ACCOUNTS OF THE PARTNERS AND CREDITED INTO THE ACCO UNT OF V.N. ENTERPRISE AND EXPEND FOR CONSTRUCTION, FOR WHICH, I DECLARE RS.3,00,000/- (THREE LAKH) FROM UNACCOUNTED INCOME AS ADDITIONAL INCOME OF THE FIRM DURING THE CURRENT FINANCIAL YEA R, WHICH WE HAVE EXPEND IN THE V.N. ENTERPRISE AND WILL PAY THE TAX ON IT. THE ADDITION REGARDING UNACCOUNTED INVESTMENT OF RS .3,00,000/- HAS BEEN MADE BY THE A.O. MERELY BY RELYING ON THE ABOV E ADMISSION WITHOUT ANY OTHER EVIDENCE BEING FOUND DURING THE S URVEY OR OTHERWISE. AS DISCUSSED IN THE PREVIOUS GROUND OF APPEAL, ADDI TION CANNOT BE MADE MERELY ON THE BASIS OF STATEMENT U/S.133A. IT IS ALSO A FACT THAT ITA NO. 1338/AHD/2010 A.Y.2007-08 PAGE 7 THE BUILDING IN QUESTION BELONGED TO V.N. ENTERPRIS E AND NOT THE APPELLANT. IN THIS SITUATION, ADDITION OF RS.3,00, 000/- IS DELETED. 7. THE REVENUE IS BEFORE US. LD. D.R. MR. SAMIR TE KRIWAL VEHEMENTLY ARGUED THAT THE ASSESSEE MADE DISCLOSURE U/S 133A W ITHOUT ANY FEAR AND FORCE. AFTER CONSIDERING THE EVIDENCE, DURING THE COURSE OF SURVEY, THE A.O. HAD RIGHTLY MADE ADDITION AS THE ASSESSEE HAD NOT A DDUCED ANY EVIDENCE IN SUPPORT OF RETRACTION. HE RELIED UPON VARIOUS CASE S IN CASE OF AIRPORT AUTHORITY OF INDIA VS. CENTRAL BOARD OF EXCISE AND CUSTOM (20 07) 207 CTR 196 (DELHI), RAVINDRA D. TRIVEDI VS. CIT (2008) 215 CTR 313 (RAJ .) & PRANAV CONSTRUCTION CO. VS ACIT 61 TTJ MUMBAI 145, IN WHICH EVEN ASSESSEE HAS FILED RETRACTION AFFIDAVIT AFTER SEVEN MONTHS OF THE ADMISSION AS HE LD IN FAVOUR OF REVENUE AND RETRACTION IS NOT VALID AND AGAINST THE ASSESSE E. 8. ANOTHER SIDE, THE ASSESSEE FILED A PAPER BOOK WH ICH CONTAINS THE COPY OF REPLY TO THE DCIT FURNISHED ON VARIOUS DATES AND COPY OF THE REPLY SUBMITTED BEFORE THE LD. CIT(A) AND ARGUED THAT THE ASSESSEE WAS HAVING CASH BALANCE FROM 01.04.2006 BUT BOOKS OF ACCOUNT W ERE NOT WRITTEN UP-TO- DATE. THE ADMISSION WAS MADE DURING THE COURSE OF SURVEY PROCEEDING BY THE PARTNER UNDER BOTH HEADS. THE LD. CIT(A) HAS RELIE D UPON VARIOUS CASE LAWS AND ALSO BOARDS OF CIRCULAR DATED 10.03.2003 AND H AS NOT CONFIRMED THE ADDITION ON THE BASIS OF ADMISSION MADE U/S 133A OF THE IT ACT. DURING THE COURSE OF ASSESSMENT PROCEEDING, THE APPELLANT FILE D LEDGER ACCOUNT OF PATEL TULSIBHAI J, WHOSE NAME IS ALSO WRITTEN ON TOP OF P AGE 20. THE APPELLANT PRODUCED BOOKS OF ACCOUNTS OF V.N. ENTERPRISE BEFOR E THE A.O. TO SUBSTANTIATE ITS CLAIM REGARDING TRANSACTIONS TO BE PERTAINING T O V.N. ENTERPRISE. THE ITA NO. 1338/AHD/2010 A.Y.2007-08 PAGE 8 INVESTMENT MADE BY THE PARTNER IN THE SISTER CONCER N WHICH WOULD HAVE TAXED IN THE HANDS OF V.N. ENTERPRISE NOT IN THE CASE OF ASSESSEE FIRM. THE DISCLOSURE WAS MADE IN FEAR AND WITHOUT VERIFYING T HE FACTS. THE A.O. BESIDES THIS STATEMENT, HAD NOT BROUGHT ON RECORD ANY EVIDE NCE TO SUBSTANTIATE THE ADDITION. THUS, CIT(A) ORDERS MAY BE CONFIRMED. 9. WE HAVE PERUSED THE ORDERS AUTHORITY BELOW AND H EARD THE ARGUMENT, IT IS FOUND THAT OPENING CASH BALANCE WAS RS.6.93 LAKH S. BOOKS OF ACCOUNT WERE NOT WRITTEN UP-TO-DATE BECAUSE THIS, THE PARTN ER COULD NOT EXPLAIN THE CASH BALANCE AND CASH UTILIZED. THE ADMISSION MADE BY THE PARTNER APPEARS TO BE IN FEAR AND WITHOUT ANY EVIDENCE. THE ASSESS EE HAS RETRACTED THE DISCLOSURE BY THE AFFIDAVIT DATED 29.10.2007. THE A.O. HAS NOT CONSIDERED THE AFFIDAVIT IN FRAMING OF THE ASSESSMENT. THE CASE I S AUDITED. THE ASSESSEE HAD CLAIMED THAT SOME OF THE EXPENSES WERE PAID THR OUGH DEMAND DRAFT PRIOR TO DATE OF SURVEY. THE BOOKS OF ACCOUNT HAS NOT BE EN REJECTED BY THE A.O. AT THE TIME OF ASSESSMENT. WHATEVER ARGUMENT MADE BY THE LD. D.R. ARE IN CASE OF SEARCH U/S 132 AND STATEMENT MADE U/S 132(4) OF THE IT ACT ON THE BASIS OF EVIDENCE FOUND DURING THE COURSE OF SEARCH IN CASE OF BUILDER WHICH IS NOT APPLICABLE IN CASE OF THE ASSESSEE. THEREFORE, WE DO NOT FIND ANY FAULT IN THE ORDER OF THE LD. CIT(A), WE CONFIRM THE SAME. THE REVENUES APPEAL IS DISMISSED ON BOTH THE GROUNDS OF APPEAL. 10. THE THIRD GROUND OF APPEAL IS AGAINST THE CONFI RMATION OF RS. 15,000/- ON ACCOUNT OF EXPENSES OF MACHINERY. DURING THE COURSE OF ASSESSMENT PROCEEDING, THE A.O. NOTICED THAT THE ASSESSEE HAD INCURRED EXPENSES ON ITA NO. 1338/AHD/2010 A.Y.2007-08 PAGE 9 CASH BASIS TOTALLY TO RS.38,391/-. THE EXPENSES WE RE NOT VERIFIABLE. THE A.O. MADE ADDITION OF RS.25,000/- FOR WANT OF COMPLETE V ERIFICATION AND TO COVER THE POSSIBLE LEAKAGE OF THESE EXPENSES. THE LD. CIT(A) RESTRICTED THIS ADDITION BY RS.25,000/- 11. BEFORE US, LD. D.R. HAS NOT PRESSED THE ISSUE B EING SMALL AMOUNT. 12. WE HAVE GONE THROUGH THE REPLY OF THE ASSESSEE AND ORDER OF THE AUTHORITY BELOW. THE PAYMENTS WERE MADE IN CASH AN D BILLS ARE NOT VERIFIABLE, THEREFORE, WE CONFIRM THE ORDER OF THE CIT(A). 13. IN THE RESULT, THE REVENUES APPEAL IS PARTLY A LLOWED. ORDER PRONOUNCED IN OPEN COURT ON THE DATE MENTIONE D HEREINABOVE AT CAPTION PAGE. SD/- SD/- ( MUKUL KR. SHRAWAT ) (T.R. MEENA) JUDICIAL MEMBER ACCOUNTANT MEMBER TRUE COPY S.K.SINHA ! ! ! ! '! '! '! '! / COPY OF ORDER FORWARDED TO:- 1. / APPELLANT 2. / RESPONDENT 3. '(' ) * / CONCERNED CIT 4. *- / CIT (A) 5. !./ ), ) , 12( / DR, ITAT, AHMEDABAD 6. /45 67 / GUARD FILE. BY ORDER/ , 8/ 1 ': ) , 12( ; ITA NO. 1338/AHD/2010 A.Y.2007-08 PAGE 10 STRENGTHEN PREPARATION & DELIVERY OF ORDERS IN THE ITAT 1) DATE OF TAKING DICTATION 15.06.2012 2) DIRECT DICTATION BY MEMBER STRAIGHT ON COMPUTER/LAPTOP/DRAGON DICTATE XXX 3) DATE OF TYPING & DRAFT ORDER PLACE BEFORE MEMBER 18.06.2012 4) DATE OF CORRECTION ,, ,, 5) DATE OF FURTHER CORRECTION 6) DATE OF INITIAL SIGN BY MEMBERS 7) ORDER UPLOADED ON 8) ORIGINAL DICTATION PAD HAS BEEN ENCLOSED IN THIS FILE 9) FINAL ORDER AND 2 ND COPY SEND TO BENCH CLERK ON