Shib Shankar Das, Bankura V. ITO, Ward - 1, Bankura, Bankura

ITA 1436/KOL/2011

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 100090 (ITAT-KOLKATA)
• Duration Of Justice: 4 year(s) 1 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-12-2015
• Appeal Filed By: Assessee
• Bench Allotted: B
• Assessment Year: 2008-2009
• Appeal Filed On: 24-10-2011
• Court: TRIBUNAL
• Department Lawyers: SARBARI MUKHERJEE JCITS R
• Assessee Lawyers: S M SURANA; D K SEN
• Keywords: Business income

Judgement Text

ITA NO.1436/KOL/2011 SHIB SHANKAR DAS.. A./Y.2008 -09 1 IN THE INCOME TAX APPELLATE TRIBUNAL, BENCH B KOL KATA [BEFORE HONBLE SHRI N.V.VASUDEVAN, JM & SHRI WAS EEM AHMED, AM ] ITA NO.1436/KOL/2011 ASSESSMENT YEAR : 2008-09 SHIB SHANKAR DAS -VERSUS- I.T.O., WARD-1, BANKURA BANKURA (PAN:AFAPD 8271 R) (APPELLANT) (RESPONDENT) FOR THE APPELLANT : SHRI S.M.SURANA, ADVOCATE & SHR I D.K.SEN, ADVOCATE FOR THE RESPONDENT : SMT. SARBARI MUKHERJEE, JCIT,S R.DR DATE OF HEARING : 19.11.2015. DATE OF PRONOUNCEMENT : 02.12.2015. ORDER PER SHRI N.V.VASUDEVAN, JM : THIS IS AN APPEAL BY THE ASSESSEE AGAINST THE ORDER DATED 26.9.2011 OF CIT(A)- DURGAPUR, RELATING TO AY 2008-09. 2. GROUND NO.1 RAISED BY THE ASSESSEE IN HIS APPEAL IS GENERAL IN NATURE AND CALLS FOR NO SPECIFIC ADJUDICATION. GROUND NO.2 & 3 RAIS ED BY THE ASSESSEE READS AS FOLLOWS: 2. FOR THAT THE LD.CIT(A) ERRED IN CONFIRMING THE ADDITION OF RS.4,66,300/- AS UNDISCLOSED BUSINESS INCOME WHEN ADMITTEDLY NO INVE STMENT WAS FOUND TO HAVE BEEN MADE AGAINST FOUR BILLS FOUND IN THE COURSE OF SURV EY AND EVEN OTHERWISE NO AMOUNT SHOULD HAVE BEEN ADDED SINCE THE AO HIMSELF HAS HEL D THAT THE ENTIRE PURCHASES MADE ON FOUR DIFFERENT DATES WAS SOLD, AND THEREFORE THE RE WAS NO QUESTION OF ANY INVESTMENT FOR THE PURCHASE. 3. FOR THAT EVEN OTHERWISE NO ADDITION WAS CALLED F OR SINCE THE ASSESSEE PURCHASED THE MATERIAL ON DIFFERENT DATES AND AS SUCH THE SALE PR ICE RECEIVED WAS AVAILABLE FOR MAKING PAYMENTS, IF ANY. ITA NO.1436/KOL/2011 SHIB SHANKAR DAS.. A./Y.2008 -09 2 3. THE ASSESSEE IS AN INDIVIDUAL. HE CARRIES ON TH E BUSINESS AS WHOLESALER OF GROCERY ITEMS UNDER THE TRADE NAME SHIB SHANKAR TR ADING CO.. THERE WAS A SURVEY CARRIED OUT BY THE REVENUE IN THE BUSINESS PREMISES OF THE ASSESSEE U/S.133A OF THE INCOME TAX ACT, 1961 (ACT) ON 10.3.2008. IN THE CO URSE OF SURVEY 4 INVOICES AND DELIVERY NOTES WERE FOUND IN THE BUSINESS PREMISES OF THE ASSESSEE EVIDENCING PURCHASES OF RICE AND DAL POWDER BY THE ASSESSEE. THE DETAILS OF PURCHASES SO FOUND WERE AS FOLLOWS: SL.NO. PAGE MARKING NO. NAME OF THE PARTY FROM WHOM GOODS WERE PURCHASED INVOICE/BI LL/CASH M.NO. DATE OF PURCHASE DESCRIPTION OF GOODS PURCHASED AMOUNT (RS.) 01. 08 TAPAN KUMAR PAUL, BHALAKUL, BURDWAN 11 07.12.2007 480 BAGS LEVY FREE BOILED RICE- 120 QNTL.@1250//- PER QNTL. RS.150000/- 02. 110 M/S.NARAYANI TRADERS P/O BHAGABAN SAMANTA MUGURA, BURDWAN 03 06.03.2008 400 BAGS BOILED RICE= 200QNTL.@1000/- PER QUINTAL RS.200000/- 03. 116 -DO- 02 24.07.2007 240 BAGS BOILED RICE=120 QNTL.@850/- PER QUINTAL RS.102000/- 04. 114 MAHABIR TRADER, RANIGANJ, BURDWAN 194 03.12.2007 13 PACKET DAL POWDER, 50 KG. EACH PACKET, @ 2200/- PER QUINTAL RS.14300/- TOTAL RS.466300/- THE AFORESAID PURCHASES WERE NOT RECORDED IN THE BO OKS OF ACCOUNTS OF THE ASSESSEE. IN THE COURSE OF ASSESSMENT PROCEEDINGS THE ASSESSE E TOOK A STAND THAT THE INVOICES WERE PRO-FORMA INVOICES AND THE TRANSACTIONS DID NO T ACTUALLY HAPPEN. THE ASSESSEE ALSO POINTED OUT THAT THE DELIVERY CHALLANS DID NOT BEAR THE SIGNATURE OF THE ASSESSEE ACKNOWLEDGING DELIVERY OF GOODS. ITA NO.1436/KOL/2011 SHIB SHANKAR DAS.. A./Y.2008 -09 3 4. THE AO DID NOT ACCEPT THE PLEA OF THE ASSESSEE AND HE HELD AS FOLLOWS: THE SUBMISSION OF THE AR IS NOT AT ALL ACCEPTABLE. THE ASSESSEE HAD ISSUED THE AUTHORIZATION LETTER TO THE DERIVER TO TAKE THE DEL IVERY OF GOODS FROM THE SUPPLIER, TRUCK NO. ALSO MENTIONED THEREIN. PHOTO COPIES OF THE REL EVANT PORTION OF AUTHORIZATION LETTER ISSUED TO THE DRIVER TO TAKE DELIVERY OF GOODS, DEL IVERY CHALLAN AND PURCHASE INVOICE/BILLS/CASH/CREDIT MEMOS HAVE BEEN PLACED ON RECORD. IT IS CRYSTAL CLEAR THAT ASSESSEE HAS PURCHASED GOODS OF WORTH RS.466300/- D URING THE F.Y. 2007-08. IN LIGHT OF THE ABOVE DISCUSSION IT IS CONCLUDED THAT THE ASSES SEE HAS UNDISCLOSED PURCHASE OF RS.466300/- HAS BEEN MADE FROM UNDISCLOSED BUSINESS INCOME DURING THE FINANCIAL YEAR 2007-08. THEREFORE, THE SUM OF RS.466300/- IS TREAT ED AS UNDISCLOSED BUSINESS INCOME OF THE ASSESSEE AND IS ADDED TO HIS TOTAL INCOME UN DER THE HEAD INCOME FROM BUSINESS FOR THE ASSESSMENT YEAR 2008-09. 5. ON APPEAL BY THE ASSESSEE, THE CIT(A) CONFIRMED THE ORDER OF THE AO. AGGRIEVED BY THE ORDER OF THE CIT(A), THE ASSESSEE HAS RAISED GROUND NO.2 & 3 BEFORE THE TRIBUNAL. 6. WE HAVE HEARD THE SUBMISSIONS OF THE LEARNED COU NSEL FOR THE ASSESSEE AND THE LEARNED DR. THE LEARNED COUNSEL FOR THE ASSESSEE B ROUGHT TO OUR NOTICE THE DOCUMENTS FOUND IN THE COURSE OF SURVEY WHICH ARE P LACED AT PAGES-43TO 49 OF THE ASSESSEES PAPER BOOK. HE HIGHLIGHTED THE FACT THA T EACH OF THE 4 INVOICES ARE ACCOMPANIED BY A DELIVERY CHALLAN AND IN THREE OF T HE DELIVERY CHALLANS I.E., EXCEPT THE DELIVERY CHALLAN M/S.NARAYANI TRADERS DATED 24.7.20 07 FOR RS.1,02,000/- NONE OF THE DELIVERY CHALLAN EVIDENCE ACKNOWLEDGEMENT OF HAVING TAKEN DELIVERY OF GOODS. ACCORDING TO HIM THEREFORE THE PLEA OF THE ASSESSEE THAT THE INVOICES WERE PRO-FORMA INVOICES WHICH ULTIMATELY DID NOT RESULT IN TRANSAC TIONS BETWEEN THE ASSESSEE AND THE PERSONS WHO HAVE RAISED INVOICE AND DELIVERY NOTE, OUGHT TO HAVE BEEN ACCEPTED. ALTERNATIVELY THE LEARNED COUNSEL FOR THE ASSESSEE SUBMITTED THAT THE STOCK OF GOODS WERE PHYSICALLY NOT PRESENT AT THE TIME OF SURVEY A ND THEREFORE THE AO HAD PRESUMED THAT THESE STOCK OF GOODS WERE ULTIMATELY SOLD BY T HE ASSESSEE. IN SUCH AN EVENT THE ENTIRE VALUE OF THE GOODS CANNOT BE ADDED AS INCOME AND ONLY THE PROFIT ELEMENT I.E., GROSS PROFIT DECLARED BY THE ASSESSEE IN BUSINESS F OR THE RELEVANT AY VIZ., 5% SHOULD ITA NO.1436/KOL/2011 SHIB SHANKAR DAS.. A./Y.2008 -09 4 BE ADDED TO THE TOTAL INCOME OF THE ASSESSEE. THE LEARNED DR RELIED ON THE ORDER OF THE AO AND CIT(A). 7. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS. THE A O REFUSED TO BELIEVE THE PLEA OF THE ASSESSEE THAT THE GOODS COVERED BY THE INVOI CE AND DELIVERY CHALLANS WERE IN FACT NOT PURCHASES ACTUALLY MADE BY THE ASSESSEE AN D WERE ONLY PRO-FORMA INVOICES FOR THE REASON THAT THERE WERE AUTHORIZATION LETTER TO TRUCK DRIVER TO TAKE DELIVERY OF GOODS FROM THE SUPPLIER AND TRUCK NUMBERS HAD ALSO BEEN MENTIONED THEREIN. WE ARE OF THE VIEW THAT IN THE LIGHT OF THE PLEA RAISED BY THE ASSESSEE REGARDING NON RECEIPT OF GOODS FROM THE SUPPLIER AND THAT THE INVOICES WERE ONLY PRO-FORMA INVOICES, THE AO OUGHT TO HAVE EXAMINED THE SUPPLIERS TO FIND OUT TH E TRUTH OR OTHERWISE OF THE CLAIM MADE BY THE ASSESSEE. THE MERE PRESENCE OF AUTHORI ZATION LETTER TO TRUCK DRIVERS WOULD NOT IN OUR VIEW PROVE THE CASE OF THE REVENUE . EACH OF THE 4 INVOICES ARE ACCOMPANIED BY DELIVERY CHALLAN AND IN THREE OF TH E DELIVERY CHALLANS I.E., EXCEPT THE DELIVERY CHALLAN M/S.NARAYANI TRADERS DATED 24.7.20 07 FOR RS.1,02,000/- NONE OF THE DELIVERY CHALLAN EVIDENCE ACKNOWLEDGEMENT OF HAVING TAKEN DELIVERY OF GOODS. SINCE DELIVERY OF GOODS UNDER DELIVERY CHALLAN DATED 24.7 .2007 FOR RS.1,02,000 IS ACKNOWLEDGED AND SINCE THE AO HAS PRESUMED THAT THE SE GOODS WERE SOLD BY THE ASSESSEE, WE ARE OF THE VIEW THAT 5% G.P. ON THE VA LUE OF THE PURCHASES ALONE SHOULD BE ADDED, AS PLEADED BY THE LEARNED COUNSEL FOR THE ASSESSEE BEFORE US. IN RESPECT OF THE OTHER THREE PURCHASES THE ADDITION IS DIRECTED TO BE DELETED AS THERE IS NO EVIDENCE OF THE PURCHASES HAVING ACTUALLY BEEN COMPLETED BY THE ASSESSEE. GROUND NO.2 & 3 ARE THUS PARTLY ALLOWED. 8. GROUND NO.4 & 5 RAISED BY THE ASSESSEE READS AS FOLLOWS: 4. FOR THAT THE LD. CIT(A) ERRED IN CONFIRMING THE ADDITION OF RS. 54,22,619/- AS UNDISCLOSED BUSINESS INCOME WHICH WAS ADDED BY THE AO BY ARTIFICIALLY CALCULATING THE FIGURES OF STOCK WHEN BOOKS OF ACCOUNTS WERE PROPER LY MAINTAINED, NO DEFECTS WERE FOUND NOR SUCH BOOKS WERE REJECTED AND THE ENTIRE P URCHASE AND SALES DURING THE YEAR WERE FOUND RECORDED IN THE DAY TO DAY STOCK REGISTE R MAINTAINED WHICH IS NOT IN DISPUTE. ITA NO.1436/KOL/2011 SHIB SHANKAR DAS.. A./Y.2008 -09 5 5. FOR THAT THE LD. CIT(A) ERRED IN MAINTAINING THE ADDITION BY CONFIRMING THE VIEW OF TILE AO GIVING MUCH WEIGHT TO THE STATEMENT SUBMITT ED TO THE BANK FOR AVAILING CASH CREDIT ON HYPOTHECATION BASIS WHEN SUCH STATEMENTS USED TO BE SUBMITTED LONG AFTER THE EXPIRY OF THE RELEVANT MONTH, NEVER SUBJECTED TO TH E INSPECTION BY THE BANKING AUTHORITIES AND THE ACTUAL STOCK WAS FULLY VERIFIED FROM THE STOCK REGISTER MAINTAINED AND ALSO FOUND CORRECT IN ACCORDANCE WITH THE STOCK REGISTER EVEN AT THE TIME OF SURVEY WHICH TOOK PLACE A FEW DAYS BACK BEFORE THE END OF THE PREVIOUS YEAR. 9. DURING THE COURSE OF SCRUTINY PROCEEDINGS, IT W AS NOTICED THAT THE ASSESSEE HAS SUBMITTED THE STOCK STATEMENT AS ON 29.02.20008 BEF ORE THE STATE BANK OF INDIA, BANKURA BRANCH FOR THE CASH CREDIT ACCOUNT. ON VERI FICATION OF THE SAID STOCK STATEMENT IT WAS FOUND THAT COMMODITY, QUANTITY AND RATE HAS BEEN MENTIONED THEREIN AND VALUATION OF STOCK HAS BEEN DECLARED AT RS.77,6 1,680/- AS ON 29.02.2008. THE STATE BANK OF INDIA, BANKURA BRANCH HAS ALSO CONFIR MED THAT STOCK STATEMENT SUBMITTED BY THE PARTY WAS VERIFIED BY THEIR AUTHOR IZED OFFICIAL. THE AO ON THE BASIS OF THE SAID STOCK STATEMENT GIVEN BY THE ASSESSEE T O THE BANK AND THE BOOKS OF THE ASSESSEE, DETERMINED THE CLOSING STOCK AS ON 31.03. 2008 AS BELOW : DESCRIPTIO N AMOUNT (RS.) STOCK AS ON 29.02.2008 AS PER STOCK STATEMENT SUBMI TTED BEFORE THE STATE BANK OF INDIA, BANKURA BRANCH 77,61,680/- ADD: PURCHASE MADE DURING THE PERIOD 01.03.2008 TO 31.03.2008 [AS PER PURCHASE REGISTER] 62,85,620/- TOTAL 1,40,47,300/- LESS; SALES MADE DURING THE PERIOD 01.03.2008 TO 31 .03.2008 [AS PER SALES REGISTER) 50,87,744/- CLOSING STOCK AS ON 31.03.2008 89,59,556/- ACCORDING TO THE AO, THE ASSESSEE HAD DECLARED CLOS ING STOCK AT RS.35,36,937/- IN HIS RETURN OF INCOME. HE WAS OF THE VIEW THAT THE DIFFE RENCE OF RS.54,22,619/- [ RS.89,59,556 RS.35,36,937] IN THE CLOSING STOCK S HOULD BE ADDED TO THE TOTAL INCOME OF THE ASSESSEE. 10. THE AO CALLED UPON THE ASSESSEE TO EXPLAIN THE AFORESAID DISCREPANCY. THE SUBMISSION OF THE A.R. WAS THAT THE FIGURE OF STOCK LYING WITH THE BANKER AS ON 29.02.2008 OUGHT NOT HAVE BEEN TAKEN AS THE STARTIN G POINT FOR COMPUTING VALUE OF ITA NO.1436/KOL/2011 SHIB SHANKAR DAS.. A./Y.2008 -09 6 CLOSING STOCK BECAUSE THE SAID FIGURE GIVEN TO THE BANK WAS NOT CORRECT AND WAS ONLY FOR THE PURPOSE OF AVAILING OF BANK CREDIT STOCK IS ALWAYS SHOWN AT HIGHER FIGURE. 11. THE AO DID NOT ACCEPT THE ABOVE EXPLANATION PU T FORWARD IN RESPECT OF THE AFORESAID DISCREPANCY. HE WAS OF THE VIEW THAT IN THE LIGHT OF THE FACTS AND CIRCUMSTANCES, DISCREPANCY OF CLOSING STOCK WORTH R S.54,22,619/- WAS NOT DISCLOSED BY THE ASSESSEE IN HIS BOOKS OF ACCOUNTS FOR THE A. Y. 2008-09. THEREFORE, THE AFORESAID DISCREPANCY STOCK OF RS.54,22,619/- WAS TREATED AS UNDISCLOSED STOCK AND WAS ADDED TO THE TOTAL INCOME OF THE ASSESSEE UNDER THE HAD BUSINESS INCOME FOR THE ASSESSMENT YEAR 2008-09. 12. ON APPEAL BY THE ASSESSEE, THE CIT(A) CONFIRME D THE ORDER OF THE AO. AGGRIEVED BY THE ORDER OF THE CIT(A) THE ASSESSEE H AS PREFERRED GROUND NO. 4 & 5 BEFORE THE TRIBUNAL. 14. WE HAVE HEARD THE RIVAL SUBMISSIONS. THE LEAR NED COUNSEL FOR THE ASSESSEE SUBMITTED THAT AT THE TIME OF SURVEY PHYSICAL VERIF ICATION OF STOCK WAS MADE AND IT TALLIED WITH THE STOCK AS PER BOOKS OF ACCOUNTS MAI NTAINED BY THE ASSESSEE. IN SUCH CIRCUMSTANCES THE PLEA OF THE ASSESSEE THAT THE STA TEMENT OF STOCK GIVEN TO THE BANK SHOWED INFLATED FIGURES AND WAS ONLY FOR THE PURPOS E OF AVAILING CREDIT FACILITY FROM THE BANK STANDS ESTABLISHED. THEREFORE THE IMPUGNE D ADDITION OUGHT TO HAVE BEEN DELETED BY THE CIT(A). SEVERAL JUDICIAL PRONOUNCEM ENTS WERE BROUGHT TO OUR NOTICE ON THE PROPOSITION THAT STOCK STATEMENT GIVEN TO TH E BANK IS NOT FINAL AND THAT IF THE ASSESSEE PROVES THAT THE STOCK STATEMENT GIVEN TO T HE BANK SHOWED INFLATED FIGURES OF STOCK TO GET BETTER CREDIT FACILITY THAN NO ADDITIO N CAN BE MADE IN THE INCOME TAX ASSESSMENT ON THE PRESUMPTION THAT THE STOCK STATEM ENT GIVEN TO THE BANK IS TRUE AND THAT THE ASSESSEE HAS ACTUALLY INVESTED FUNDS TO PR OCURE STOCK AS PER THE STATEMENT GIVEN TO THE BANK. THE FOLLOWING ARE THE CASES CITE D IN THIS REGARD: ITA NO.1436/KOL/2011 SHIB SHANKAR DAS.. A./Y.2008 -09 7 SL.NO. &PAGE NAME OF THE CASE CITATION REMARKS 1. (1 AND 2) EPCON COMPUTERS LTD. 292 ITR 630 (MAD) THE BOOKS OF ACCOUNTS OF THE ASSESSEE WERE MAINTAINED PURCHASES AND SALES WERE FOUND SUPPORTED NO ADDITION. 2. (3 TO 9) C.M.ROY & SONS ITA NO. 1503/KOL/2008 EXHAUSTIVELY DEALING THE ISSUE THE DISCREPANCY GIVE RISE TO THE STARTING POINT OF THE INVESTIGAITON-VIDE PARA 6.8 3. (10 TO 12) M/S. DAS INDUSTRIES 303 ITR 199 BANK NEVER PHYSICAL LY VERIFIED THE STOCK. 4. (13 TO 16) M/S. DEVI DAYAL RICE MILLS 75 TTJ 24 AMRITSAR ADDITION NOT JUSTIFIED WHEN NO APPARENT MISTAKE WAS NOTICED IN THE BANK ACCOUNT AND BANK NEVER VERIFIED PHYSICAL STOCK. 5. (17 TO 22) M/.S. INDUSTRIAL ASSOCIATES ITA NO.309/K/2006 - 15. THE LEARNED DR RELIED ON THE ORDER OF THE AO/C IT(A). 16. WE HAVE GIVEN A CAREFUL CONSIDERATION TO THE RI VAL SUBMISSIONS. IT IS NOT IN DISPUTE BEFORE US THAT AT THE TIME OF SURVEY PHYSIC AL VERIFICATION OF STOCK WAS MADE AND IT TALLIED WITH THE STOCK AS PER BOOKS OF ACCOU NTS MAINTAINED BY THE ASSESSEE. THE SURVEY WAS CONDUCTED ON 10.3.2008. THERE WAS NO EX CESS QUANTITY OF STOCK FOUND PHYSICALLY IN THE BUSINESS PREMISES OF THE ASSESSEE . THE STOCK STATEMENT GIVEN TO THE BANK IS DATED 29.2.2008. THIS STOCK STATEMENT WAS OBVIOUSLY INCORRECT AS IT WAS NOT IN TUNE WITH THE PHYSICAL STOCK WITH THE ASSESSEE. IN SUCH CIRCUMSTANCES THE PLEA OF THE ASSESSEE THAT THE STATEMENT OF STOCK GIVEN TO THE B ANK SHOWED INFLATED FIGURES AND WAS ONLY FOR THE PURPOSE OF AVAILING CREDIT FACILITY FR OM THE BANK STANDS ESTABLISHED. THEREFORE THE IMPUGNED ADDITION OUGHT TO HAVE BEEN DELETED BY THE CIT(A). IN THE DECISIONS CITED BY THE LEARNED COUNSEL FOR THE ASSE SSEE BEFORE US IT HAS BEEN HELD THAT STOCK STATEMENT GIVEN TO THE BANK IS NOT FINAL AND THAT IF THE ASSESSEE PROVES THAT THE STOCK STATEMENT GIVEN TO THE BANK SHOWED INFLATED F IGURES OF STOCK TO GET BETTER CREDIT ITA NO.1436/KOL/2011 SHIB SHANKAR DAS.. A./Y.2008 -09 8 FACILITY THAN NO ADDITION CAN BE MADE IN THE INCOME TAX ASSESSMENT ON THE PRESUMPTION THAT THE STOCK STATEMENT GIVEN TO THE BANK IS TRUE AND THAT THE ASSESSEE HAS ACTUALLY INVESTED FUNDS TO PROCURE STOCK AS PER THE STATEMEN T GIVEN TO THE BANK. WE THEREFORE HOLD THAT THE IMPUGNED ADDITION CANNOT BE SUSTAINED AND THE SAME IS DIRECTED TO BE DELETED. 17. IN THE RESULT, THE APPEAL IS PARTLY ALLOWED. ORDER PRONOUNCED IN THE COURT ON 02.12.2015. SD/- SD/- [ WASEEM AHMED ] [ N.V.VASUDEVAN ] ACCOUNTANT MEMBER JUDICIAL MEMBER DATE: 02.12.2015. R.G.(.P.S.) COPY OF THE ORDER FORWARDED TO: 1. SHIB SHANKAR DAS, C/O SHIBSHANKAR TRADING CO., P .O.NUTANGANJ, BANKURA, W.B. 2 I.T.O., WARD-I, BANKURA. 3. THE C.I.T.(A)- DURGAPUR. 4. THE CIT - DURGAPUR. 5. C.I.T.(DR), KOLKATA BENCHES, KOLKATA TRUE COPY, BY ORDER, DEPUTY /ASST. REGISTRAR , ITAT, KOLKATA BENCHES