M/s Namdhari Rice and General Mills, Sirsa V. Pr.CIT, Rohtak

ITA 145/CHANDI/2021

• Counselvise Citation: [2022] 105 COUNSELVISE.COM (IT) 6863 (ITAT-CHANDIGARH)
• Duration Of Justice: 9 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-03-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2014-2015
• Appeal Filed On: 06-06-2021
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Revision of order
• Section: 148; 6; 263; 63; 143(3); 133(6); 201; 13; 22

Judgement Text

आयकर अपील य अ धकरण,च डीगढ़ यायपीठ, च डीगढ़ I N T H E I N C O M E T A X A P P E L L A T E T R I B U N A L D I V I S I O N B E N C H , “ B ” , C H A N D I G A R H B E F OR E SH R I N . K . SA I N I , V I C E P R E SI D E N T & S H R I S U D H A N S HU SR I V A S T A V A , J U D I C I A L M E M B E R आयकर अपील सं./ ITA No. 145/C H D / 2 0 2 1 नधा रण वष / Assessment Year : 2 0 1 4 - 1 5 M/s Namdhari Rice and General Mills, 1, Sri Jiwan nagar, Sirsa -125055 Haryana बनाम Pr. Commissioner of Income Tax, Rohtak थायी लेखा सं./PAN NO: AABFN1595J अपीलाथ /Appellant यथ /Respondent Hearing though video Conferencing नधा रती क ओर से/Assessee by : Sh. Gautam Jain, Advocate, and Sh. Lalit Mohan, CA राज व क ओर से/ Revenue by : Sh. Sarabjeet Singh, CIT DR स ु नवाई क तार%ख/Date of Hearing : 20.12.2021 उदघोषणा क तार%ख/Date of Pronouncement : 15. 03.2022 आदेश/Order P er S u d h an sh u S ri va s ta va , J u d i c i a l M e mb e r : T hi s a pp ea l is p r e f er r e d by t h e a s se s se e a ga i ns t t he or de r pa s s e d u/ s 26 3 o f t h e I nc o m e T a x A c t, 1 96 1 (he re i n a ft e r cal le d ' t h e A c t ' ) v id e or d e r da t ed 12. 0 3 . 20 21 . Th is o rd e r has be en p a s s ed b y t h e P r in ci pa l Co m mi s s i on e r o f Inc o m e Ta x, R o h t ak [ he r e i n a ft e r r e fe r r e d t o as (‘ P CI T ’ )] a nd pe r t a i ns to as s e s s me nt y ea r 2 01 4- 15. 2. T he br i e f fa c ts o f t he c as e a r e t ha t t he r e t u rn o f in c o m e fi l e d de c la ri ng l os s of R s . 6 , 71, 92 , 2 89/ -. Th e as s e s s e e’ s c as e w a s s el e ct e d fo r s c rut i n y a n d th e a s s es s me n t w as c o mp l e t e d a t a l os s o f Rs . 6, 69, 32 , 28 9/ - ITA No. 145-Chd-2021 M/s Namdhari Rice and General Mills, Sirsa 2 S ubs e q u en t l y, in f or m a t i o n w as re c ei v e d fro m th e N ati o na l S po t E xc h a n g e L i mi t ed (N S EL ), M u m ba i t h at t h e a s s es s e e fi r m ha d u s e d t he pl a t f or m o f N S E L for bu yi ng a n d s e ll i ng o f v ar io us c o mm o d i t ie s . Th e t ra di ng on t h i s ex c ha n g e pl a t f o r m w a s su s pe nde d o n 3 1 . 7. 201 3 b y t he G ove r n me n t o f I n d i a. A t t hat po i n t o f t i me , a s pe r th e in fo r ma t i o n , t he a s s es s e e ha d a n ou t s t and in g o bl i ga t i on t o t h e t un e o f 10 . 7 5 co re s r u pe e s. A s p er t he D e pa rt m en t , th e a s s es se e fa i l e d t o e i t h er d el i ve r t h e e qu i v a l e n t c o mm o d i t i e s or t o p a y t h e ou t s t a nd i n g a mo u n t. A s pe r t h e i n fo r ma t i o n w i t h t h e D e pa r t me n t , t he a s s e ss ee ha d ac c e p t e d th is l ia bi l it y o f R s . 1 0. 7 5 c r or es i n a j oi nt me e t i ng he l d o n 04.08 . 2 01 3 . S ubs e q u en t l y, on r e ce i p t o f t hi s i n fo r ma t io n, no t i ce u/ s 14 8 o f t h e A c t w as i s s ue d on 17 . 0 1. 201 8 r e q ui ri ng t h e as s e s s ee t o fi l e re t ur n o f i n c o m e . In r e s po ns e t he r e t o , t he a s s es s e e s u b mi t te d t ha t t he r et ur n fi l e d e a rl ie r on 2 9. 11. 2 0 1 4 ma y be t re a te d a s r e t u r n o f i n co me i n pu rs u a nc e o f n o t i c e i s s ue d u / s 1 4 8 o f th e A ct . S ubs e q ue n t l y , d ur i n g t he co u rs e o f re - a s s es s men t p r oc ee d i ngs , t h e as s e s s ee pro du c e d b oo k s o f a cc ou n t a l o ng w i th t h e re le va nt vo u ch er s et c . a nd, t he r e a f t e r, t he A s s e s s in g o f fi c e r re a ch e d t he c o nc l us i o n t h a t th e ea r l i er a s s e ss e d lo ss o f R s. 6, 69 , 32, 2 89 /- w a s t o be a c ce p t e d . 2. 1 S ubs e q u en t l y, not i c e u /s 263 o f t he A c t w a s i s sue d on 6. 8. 2 01 9 m e nt i on i n g i ns t a n c e o f fa i l ur e on t h e pa r t o f t he As ses s i ng o f fi c er , na me l y, t ha t t h e as s e s s me n t o r de r ha d b ee n c o mp l e t ed w it h o u t d u e ve r i fi c a t i on o f t h e i s s ue o f a l le g e d o ut o f bo oks of a c co u n t sa l e o f ITA No. 145-Chd-2021 M/s Namdhari Rice and General Mills, Sirsa 3 go ods a m ou nt i n g t o Rs . 1 0. 75 cr or e s . The L d. P C IT co nc l u d ed t ha t t h e a s s es s men t or de r w as p ri ma fac i e er r on e o us an d p re ju d i c i a l t o t he i nt er es t o f R e v e n ue . T he A s s ess i ng o ff i ce r w a s di r ec t e d t o ma ke p ro pe r ve r i fi c a t i on a nd in qui re i nt o t he i n fo r ma ti on r e ce iv e d fr o m N S E L t o c he ck o ut o f t he bo o ks s a l e o f g oo d s . Th e L d. P C IT al s o is s u e d di r e c ti ons t h a t de t a i le d i n q ui r i e s s ho u l d b e co n d uct ed on t he i s s ue s i nc e i n fo r ma t i o n i n r e s po ns e t o no t i ce u / s 13 3( 6) o f t h e A c t h a d b e e n re c ei ve d fro m N S E L. A c c ord in gl y , t he a s s es s me n t or der p as s e d u /s 14 3(3 ) / 14 7 o f t he A ct w a s ca nc el l ed w i t h a d i r e c tio n t o pa ss an or de r a fr e s h ke e pi n g i n v i ew t he o bs er v a t i o n s mad e by t he L d . P CI T. 2. 2 A ga in s t t h i s or de r p as s e d u / s 2 6 3 o f t h e A ct , the as s e s s ee has no w a pp r o ac he d th is Tr i b u na l c ha ll e n gi n g t he pr oc ee di ngs u/ s 2 6 3 o f t h e A c t on t h e fol l ow i n g g ro u nds : - 1. That order dated 12.3.2021 u/s 263 of the Act by learned Principal Commissioner of Income Tax, Rohtak has been made without satisfying the statutory preconditions contained in the Act and is therefore without jurisdiction and thus, deserves to be quashed as such. 2. That the conclusion of learned Principal Commissioner of Income Tax that "the AO has passed the order dated 29.12.2018 in a very casual manner without due diligence and without conducting any worthwhile enquiries. Therefore it is very clear that assessment proceedings completed u/s 143(3) of the Act are erroneous so far as prejudicial to the interest of revenue in terms of provisions of section 263 of the Act including Explanation 2 inserted by the Finance Act, 2015 w.e.f. 01.06.2015" is based on fundamental misconception of facts and provisions of law and thus not in accordance with law and, therefore untenable. ITA No. 145-Chd-2021 M/s Namdhari Rice and General Mills, Sirsa 4 2.1 That the finding that "AO has failed to verify the out of book sales of goods amounting to Rs. 10.75 crore" and also the observation that "the main information on which the case of the assessee was selected for scrutiny was not properly verified before passing the assessment order" are factually incorrect, legally misconceived, contrary to evidence on record; and in any case is vague, based on surmiseful considerations; and therefore unsustainable. 2.2 That the direction that "AO should make proper verification and inquire into the information received from NSEL to check the out of book sales of goods" and also detailed inquiries should be conducted on the issue since information in response to notice u/s 133(6) of the Act has been received from NSEL" is illegal, invalid and establishes that the learned Principal Commissioner of Income Tax has assumed jurisdiction on surmises, conjecture and suspicion and therefore the notice issued u/s 263 of the Act may kindly be quashed as such. 2.3 That the learned Principal Commissioner of Income Tax has erred in holding that it is a case of "lack of enquiry" and, further failing to appreciate that alleged inadequate enquiry in the manner suggested without any independent evidence and, without any further enquiries by him cannot be a basis for assumption of jurisdiction u/s 263 of the Act. 2.4 That the learned Pr. Commissioner of Income Tax has failed to appreciate that once the learned Assessing Officer on examination of the facts on record and after making all possible enquiries had accepted claim of the appellant then such an order of assessment could not be regarded as erroneous in as much as prejudicial to the interest of revenue merely because the learned Pr. Commissioner of Income Tax had a different opinion and that too, without having established in any manner that, view adopted by the learned Assessing Officer was an impossible view. 2.5 That the learned Pr. Commissioner of Income Tax has also failed to appreciate that, u/s 263 of the Act. an order of assessment cannot be set-aside to simply to make further enquiries and ITA No. 145-Chd-2021 M/s Namdhari Rice and General Mills, Sirsa 5 thereafter pass fresh order of assessment and as such, impugned order is contrary to law and hence, unsustainable 2.6 That while passing the order u/s 263 of the Act the learned Principal Commission of Income Tax cannot travel beyond the show cause notice and therefore findings and observation and also the material relied upon not referred in the show cause notice but made part of the order could neither in law and nor on fact be made a basis to assume jurisdiction u/s 263 of the Act; and thus order on this ground alone deserve to be quashed as such. 3. That the learned Principal Commissioner of Income Tax has framed the impugned order without granting sufficient opportunity to the appellant and therefore the order made is illegal, invalid and, vitiated order 4. That since neither the initiation of proceedings u/s 147 of the Act and, nor order of assessment u/s 147/143(3) of the Act was in accordance with law, therefore the impugned order made u/s 263 of the Act is also void-ab-initio. 4.1 That since the notice u/s 148 of the Act had been issued mechanically without application of mind much less independent application of mind and without having any tangible, relevant credible material to form a reason to believe that income of the appellant has escaped assessment therefore the order of assessment u/s 147/143(3) of the Act was without jurisdiction and as such the impugned order is also without jurisdiction. Prayer: It is therefore prayed that, impugned order dated 12.3.2021 under section 263 of the Act be held to be without jurisdiction and, therefore be quashed and appeal of the appellant be allowed. 3.0 A t th e o ut s et , t he Ld. A u th o r i s ed Re pre s e n t a t iv e ( A R ) s ub mi tt e d t ha t th e as s e s s ee h as re ce i ve d a s h ow c a u s e no t i c e f r o m t he R e g i s tr y o f t he T r i b u na l me n t i o ni n g t ha t t he a pp e a l h as b ee n f il e d b e l a t e dl y b y 27 ITA No. 145-Chd-2021 M/s Namdhari Rice and General Mills, Sirsa 6 da ys . Th e L d. A R s ub m i t t e d t ha t t he r e i s n o d e l a y i n fi l i ng o f t he a pp e a l i n vi ew o f t he o r d er o f t h e H on ' bl e A p ex Co urt vi de d at e d 27 . 0 4. 2 02 1 i n s u o mo t u W ri t P e t i t i o n (Ci vi l) N o . 3 o f 20 2 0, w h er ei n, j ud i c ia l n ot ic e o f s t e e p r is e i n C ov id - 19 V i rus c a ses w a s ta k e n b y t he H on' bl e S u pre me C ou r t a n d i t w a s d i r ec t e d by t h e H on' b le A p e x C o ur t t ha t t he p er i o d(s ) o f l i m it a t i on , a s pre s c ri b e d un de r a ny ge ne r a l o r s pe c i a l l a w i n re s p ec t o f a l l j ud ic i a l or qu a s i - j u di c i a l pr o c e e d i n gs , w he th er c o nd on a b l e or n ot , w ou l d s ta n d e xt en de d t il l fur th er o r de rs . S o, i t w as s ub mi t te d t h at a cc or d i n g ly i n v i e w o f t his o r de r pa s s ed b y t h e H on' bl e A pe x Co u r t , t he r e w a s no a c t u a l de la y i n fil i n g o f t he a pp e a l. It w as p ra ye d t ha t th e a ppe al ma y be a d mi t t e d fo r he arin g on me r i t s . 3. 1 P er con t r a, t he L d. CI T D R co u l d n ot co n t r ov e rt t he a ve r m e n ts o f t he L d. A R. 3. 2 K ee pi ng i n m i n d t he a ve r m ent s o f t he L d. A R a nd t h e b i n d i n g or d e r o f t he H o n' bl e A p e x Co u rt as a fo re m e n t i on ed , w e ad mi t t he a pp e a l fo r r e g ul a r h e ar in g . 4. 0 A rg ui ng o n g ro un d N os . 1, 2 & 3, t he L d. A ut hor i se d Re pre s e nt at i ve (A R ) d r e w o ur a t t e n t i o n t o t he s h o w c a us e no t i ce d a t e d 6. 8. 2 01 9 i s s ue d u/ s 2 63 o f t he A ct . T h e s a me is b ei n g re pr o du c e d he r e i n un der :- "2. The assessment record for the period under consideration was called upon and examined. On such ITA No. 145-Chd-2021 M/s Namdhari Rice and General Mills, Sirsa 7 examination, it has been noticed that your case was reopened on the basis of information received from National Spot Exchange Ltd. (NSEL) that you have made out of books sale of goods of Rs. 10.75 crore during the period under consideration. To confirm the above information requisition u/s 133(6) was issued by the AO on 20.12.2018. As the reply from NSEL was not received before the completion of assessment, the AO accepted your claim. 3. The desired information confirming the transaction of out of book sale has been received from the NSEL after the completion of assessment i.e. on 10.01.2019.Therefore, the assessment order has been completed before the due verification of the issue involved." 4. 1 Th e L d. A R a ls o dr ew ou r a t te nt i o n t o t h e c o p y o f t h e r e a s ons re c or de d fo r t h e pu rpo se o f r e op e n i n g vi d e d a t ed 6 .8 . 201 8 . T he s a me a r e a ls o b e i n g r ep ro du c e d he re -i n u nd er f o r a re ad y re fe r e n ce : - "Brief facts of the case that assessee firm has filed its Income-tax Return for the Asstt. Year 2014-15 on 20.11.2014 showing income of Rs. (-) 6,71,72,289/- Assessment u/s 143(3) was also completed in this case on 13.12.2016 at income of Rs. (-) 9,69,32,289/-. Later on as per information and material available with the department it is noticed that the assessee was utilizing platform of NSEL (National Spot Exchange Limited) to sell its goods to the perspective buyers and receiving creditors of the same through its various bank accounts maintained with different banks. During the year under consideration the assessee firm has received credits of Rs. 10.75 Cr. through NSEL in its bank accounts, which is not found to be recorded as sales in the books of accounts. Thus, the assessee firm has made sale of goods amounting to Rs. 10.75 Cr. outside books of accounts during the FY 2013-14 relevant to assessment year 2014-15. In this way the assessee company has not disclosed all material fact to the department regarding receipts of Rs. 10.75 Cr. Further, ITA No. 145-Chd-2021 M/s Namdhari Rice and General Mills, Sirsa 8 perusal of balance sheet show that receipt of Rs. 10.75 Cr. from NSEL has not been entered in the books of the assessee firm. This fact has not been examined during the course of assessment made u/s 143(3) of the Income tax Act. Keeping in view the facts stated above, I have reasons to believe that income of Rs. 10.75 Cr. has escaped assessment along with any other income which may be noticed during the course of assessment has escaped assessment for the assessment year 2014-15 within the meaning of section 147(c) of the Income-tax Act, 1961. Issue notice u/s 148 for the assessment year 2014-15” 4. 2 T he L d. A R, t h e re a ft e r , s ub mi t te d t ha t a p er us al o f t h e or d er o f t h e L d. P CI T w ou ld s h ow t h a t t h e p r o ce e di n gs u /s 26 3 o f t h e A c t ha d b ee n i ni ti a t e d on i de nt i c a l gr o u nds o n w h ic h a c t i o n w as t a ke n u/ s 14 7 o f th e A ct . T he L d. A R s u b mi t t e d t h a t t he ma i n t h r us t o f o bs e rva t i on s o f t h e L d. P C IT w a s th at – i ) T he r ep l i e s f i l e d d uri ng t he as s e s s me nt pr o c e ed in gs w e r e j u s t pl a ce d o n re c or d a nd t he A s s e s s i ng O ff i c e r ( A O ) ha d fa i le d t o ve r i fy th e o ut o f the b o ok s a l es o f go ods a mo u nt i n g t o R s. 10 . 7 5 c r o re ; i i) T he ma i n i n fo r m a t i on o n w hi ch t h e c a s e o f t he a s s esse e w as s e le c te d fo r s cr ut i ny w a s n ot pr o p er l y v er i f i e d be fo r e p as s i ng t he as s e s s me n t o rd e r; i ii ) T he A O ha d c o m p l et e d t he a s s es s me n t w it h ou t d ue v e ri f i c at i o n a nd e nq u ir y o f t h e is s ue i n vo lv e d , t he re fo re , th e as s e s s me n t or d e r w a s pri ma fa c ie e rr o ne o us a nd pre j u di ci a l to t h e i nt e re s t o f re v e n u e; ITA No. 145-Chd-2021 M/s Namdhari Rice and General Mills, Sirsa 9 i v) T he A . O . s ho ul d h a ve m ad e p ro p e r v er i f ic a t i on a n d i n qui re d i nt o th e i n fo r ma t i o n r ec e i v ed f ro m N S E L t o c h e c k the out o f bo ok s al e o f go od s . D e ta i le d i nq ui ri e s s h oul d a l s o be co n duc te d on t he is s u e si n c e i n fo r ma t i o n i n r es p o ns e t o no t i ce u /s 13 3 (6 ) ha s be e n re c ei ve d fro m N S EL . T h e o u t o f b oo k s s a l es s ho ul d b e a dd e d b a c k t o t he as s e s s ee ' s in c o m e a ft e r c on d u c ti ng in qui ri es a nd b r i n g i n g e vi d e n ce s on r e c o rd. 4. 3 T he L d. A R, th e r e a ft er , s u b mi t te d t h a t t he A s ses s i ng o f fi c e r h a d m a de t he pr op e r e n qu i r es v i d e n ot ic e da t e d 2 7. 8. 20 19 ( p l a c e d on p ap e r bo ok) o n t he s o l i t a ry i s s ue u nd e r co n s id e r a t i on an d t h e a s s e s s ee h a d , t he re a ft e r, fi l e d t h e d e t a il e d r e p l y a l on g w i t h a n ne xu r e s v id e r e pl y da t ed 12. 1 2 . 20 18 . I t w as s ub m it t e d t h at e ve n i n t h e a s s e s s me nt or d er i t ha d b e e n du l y me n t io n e d t ha t t h e bo o k s o f a c co u n t al o n g w i t h b i l l s a n d vo uch er s h ad b e e n pro du c e d b y t h e a s se s s e e w hi c h w er e a l s o c h ec ke d b y t he A s s es s i ng o f fi c e r. T he L d. A R al s o d re w o u r a tt en ti o n t o t h e o ffi c e no t e for mi ng p a r t o f t he as s e s s me n t ord e r. F or a r ea d y re fe re nc e , th is o f fi c e not e i s be i ng re pro du c ed h er ei n un de r : - “Brief facts of the case are that information received from the National Spot Exchange Limited, Mumbai that the assessee firm used the platform of NSEL for buying & selling of various commodities. Further. NSEL also informed that liability of Rs. 10.75 crore is outstanding against the M/s Namdhari Rice & General Mills, Sri Jiwannagar, Sirsa for trading of commodity at platform and also informed that assessee had admitted to pay the liability of Rs. 10.75 crore in a joint meeting held on August 4, 2013. However, examination of books of ITA No. 145-Chd-2021 M/s Namdhari Rice and General Mills, Sirsa 10 accounts of the assesses firm, there is no such type of liability has been reflected A letter u/s 133(6) of the l.T. Act, 1961 was issued on 20.12.208 which was duly served through email ( [e-mail] ) to the NSEL, Mumbai calling information i.e. copy of trading account alongwith copy of letter vide which assessee admitted to pay outstanding liability of Rs 10.75 crore. Subsequent reminders dated 25-12-2018 and 27-12-2018 were also issued to NSEL, but no compliance has been made by it. Therefore, in the absence of any evidence regarding above information, no adverse inference has been alled for on this issue. Further, if any information will be received from the NSEL, Mumbai in response to above letter, action u/s 148/263 of the I.T. Act, 1961 may be considered. 4. 4 T he L d. A R s ub m it t ed t h a t i t w a s e vi de n t f ro m a p l ai n r e a d i n g o f t he o ffi c e no t e t ha t t h e a l l eg a t i o n b y t he L d. P CI T w as mis c onc e i ve d a nd f ac t ua l l y i nc or r ec t . T h e L d. A R f ur t h e r a r g u ed t h at , un d i s pu t e d l y , t he pr es e nt c as e w a s no t a ca s e o f e it h e r la c k o f enq u i r y o r l ac k o f i nv e s t i ga t i o n a n d, th e re fo re , t he as s e s s me nt w a s neit he r er ro n e o us no r pr e j u di c ia l t o t h e i n te re s t to Re v e n u e for t he s i mple re a so n t ha t it w as no t ba s ed o n a n y i n c or r e c t a ppl i c a t io n o f la w o r i nc or re c t ap p li c a t i on o f fa c t; or no n - a p pl ic a ti o n o f m i nd. I t w a s a rg ue d t ha t s i nc e th e A s s es s i ng o f fi c e r h a d ma d e d et a i l e d in q u i re s d ur i n g t h e c our se o f a s s es s me n t pr o c e e d i n gs a n d t h e a s s e ss e e ha d g i v e n d e t a i l e d e x pl a n a ti ons t o s u c h i nq u i r i e s a nd t h e A ss e s s in g o ffi c e r, on b ei ng s at i sfi e d w i th t h e ITA No. 145-Chd-2021 M/s Namdhari Rice and General Mills, Sirsa 11 e xp l a n a t i ons o f th e a s s es s e e , h a d a c ce p t e d th e a s s es s e d i nc o me , t he or d e r o f t he A s s e s si ng o f fi ce r c o ul d n ot be r e vi s e d u /s 26 3 o f t h e A c t . 4. 5 T he L d. A R dr e w o u r a t t e n t i o n t o t h e di r ec t i o n o f t h e L d . P CIT i n t he i mp u g ne d o rd e r t h a t t he A s s e ss in g o f fi c er s h ou ld ma k e p ro pe r ve r i fi c a t i on an d i n q ui re in to t h e i n fo r m at i o n r e c eiv ed f ro m N S EL t o c he ck o u t o f b oo k s s a le o f g o o ds an d t h a t de t a i l e d en q ui r y s h o u l d b e c on du ct e d on t h e i s s u e s i nc e t h e i n fo r ma ti on i n r esp o ns e to n ot i c e u /s 13 3(6 ) o f t h e A c t ha d b ee n r ec e i v e d fro m N S E L. Re ferr in g t o t h e s e di r e c ti ons , t he L d. A R s ub mi tt e d t ha t t he L d. P CIT s ho ul d h av e co me t o s uc h c o nc lu s i o n o nl y a f t e r c o nd u c t i ng ne ce s s a r y i n qu i ri e s h i ms e l f be fo r e p as s i n g t h e or d er u / s 263 o f t he A c t a n d t hat di re c t i o ns f or m a ki n g f u rt he r i n q ui r i e s c ou l d no t h av e b e e n g iv en t o th e A s s es s i ng o f fi c e r e v e n be f o re th e Ld . P CI T m a de an y i n q ui res h i ms el f. I t w as s ub m i tt e d t h a t , t h e r e fo re , t he o rd e r pa s s ed u / s 2 63 o f t he A c t w a s b a d i n l aw a nd d e s er v e d t o th e s e t a s id e. 4. 6 I t w a s a l s o s u b m it t ed t h a t t h e i m pu g ne d o r der w as b a s e d on hi gh l y va g ue an d c r y pt ic o bs e r va ti on s w hi c h do no t s a t is fy th e s ta t u t o ry pr e c on di t i o n co nt a i ne d i n s e ct i o n 2 63 o f t h e A c t , in as mu c h as , t he re s po n s e a nd t he doc u m en t s fi l ed b y t he a s s e ss e e w ere n ot du l y c ons i de re d b y t h e L d. P CIT a n d t he Ld . P CIT ha d si mp l y o b s er ve d t h a t t he A s s es s i ng o f fi ce r ha d n o t c o n d uc t e d t h e r e q u i s it e i nq u i r es / i nv e s t i ga t i o n. It w a s s ub m i tt e d th at i t w as a pp a r e nt t h at t he i m p ug n ed ITA No. 145-Chd-2021 M/s Namdhari Rice and General Mills, Sirsa 12 or d e r h av e be en p a s s e d i n a h a s t y m a nn e r w i t ho u t due ap p li c a t i on o f m i nd a nd w i t ho ut t ak i ng i n t o c o ns i d e r a t i o n t h e ma t er ia l pl a c e d b y t h e a s s es s e e on th e i s sue a t h an d. 4. 7 T he L d. A R re -e m ph as i s e d t h a t t h e L d. P CI T, u nm in d ful o f t he va r i o us i n q u i ri es c on d uc t e d b y t he A s s ess i ng o ffi c er d u r in g t h e c ou r s e o f re -a s se s s me n t p r oc e e di ngs a n d t h e s ub m is s i on s mad e, h ad m e r el y ob s er v e d t h at t h e a s s e s s me n t o rd e r h ad be en p as s e d w i th o ut ma ki ng pr o pe r i nq ui ri e s a n d t ha t i t w a s a ma tt e r o f re c or d t ha t t h e L d. P CIT h ad hi mse l f n ot un d e r t a ke n a ny i n qu i r y t o r ea ch a c o nc lu s i on t ha t th e o rd e r pa s s ed by t he A s ses s i ng o f fi c e r w a s e r r o ne ous an d pr e ju d i c i al t o t he i nt er es t o f Re ve n ue . Th e L d. A R r el i e d o n th e n u me rou s j ud i c i a l pr e c e d e n ts i n s u pp ort o f hi s v ar io us c ont e n ti on s . S pe c i f ic r e l i a nc e w as pl a ce d on t he j ud g e me nt t o t h e H on 'b l e D el h i H i gh Co u r t i n th e ca s e o f CI T V s . S u nbe a m A ut o Lt d re po rt e d i n [ 20 10 ] 33 2 IT R 16 7 (D e lh i ) , w he re in , i t has be e n h e l d t h at i f t her e w a s a n i n q ui r y, e v e n in ad e q u at e, t ha t w oul d b y i t s el f no t g i ve o cc a s io n t o t he C o mm is si on e r t o pa s s ord e r u/ s 26 3 o f t he A c t me re l y be ca us e t he C o m m i ss i o n er had a d i f fe r en t op i n i on i n t h e ma t t e r. 4. 8 Th e L d . A R fur th e r s u b mi t t e d t h at a l t h ou g h th e re ha s be e n a n a me nd m e n t i n t he pr o v i s io ns o f s e ct i on 2 63 o f t h e Ac t b y w h i c h E x pl a n a t i on 2 h a s be en i ns e r t e d w . e. f. 0 1. 06. 2 0 1 5, s t i l l t hi s di d n o t gi v e n un f et t e re d p o w e rs to t h e L d. C o mm is s i on er t o as s um e j ur i s di ct i on ITA No. 145-Chd-2021 M/s Namdhari Rice and General Mills, Sirsa 13 u/ s 2 63 o f t he A c t t o re vi s e e ac h and e ve r y or de r o f t h e A s s es s i ng o f fi c e r t o r e - e x a m i n e t he i s s ue s a l re a d y e x a m i n ed du r i n g t he co u rs e o f a s s es s men t pr o c e e d in gs . O ur a t te nt i o n w as dr aw n t o th e or d er o f t h e IT A T M u mb a i B e n c h i n t h e c as e o f N a ra ya n T a tu Ra ne v s IT O re po r t ed i n [ 20 16 ] t a x ma n. c o m 22 7 (M u m b a i) , w her e i n, it w a s h e l d t h a t t he s a i d E x pl a n a t i on ca nn ot b e s ai d t o ha ve o v er r i d de n li a bili t y as i n t e rp re t e d b y t he H on ' bl e D e l h i H ig h Co ur t, a c c o rd in g t o w hi c h t he C o m mi s s io ne r h as t o co nd uc t t he i n q ui r y a n d ve r i fi c at i on t o e s t a b l i sh a n d s how t h at t h e a s s es s men t o r de r w a s uns us t a i n a bl e in la w . Th e L d. A R s ub mi tt e d t ha t i n t h i s c a s e th e IT A T M um ba i Be nc h ha d fu r t h e r he l d t ha t t he i nt en t i o n o f t h e l e g i s l a t ur e c ou l d n ot ha ve b ee n t o en a bl e the C I T t o f i n d fa ul t w i th e ac h a nd ev er y a s s e s sme nt or de r w i t ho u t c o nd u ct i n g an y i nq ui r y or ve r i fi c a t i on i n o r de r t o es t a bl is h t h at t he a s s es s men t o rd e r i s no t s us t a in a b l e i n l a w , s i nc e s uc h a n i nt er p re t at i o n w il l l e ad t o u ne ndi n g l it i g a t i o n a n d t he re w ou ld n o t b e an y po i n t o f fi nal i t y i n le ga l pr o c e e d i n gs . 4. 9 In a n a l t e r na t i v e p l e a, w hi c h h a s be e n t ak en by t h e a s s es s e e vi d e gr o un d N o . 4 o f t he a p p ea l , t he L d. A R s u b mi t t e d t ha t n ei t he r t he i ni ti a t i o n o f p ro ce e d in gs u/ s 1 4 7 o f t h e A c t , no r t h e o r de r o f a s s es s me n t u/ s 14 3( 3 ) / 14 7 o f th e A c t w a s i n a c cor da nc e w i t h l aw a nd, t he r e fo r e, t he i mp u gn e d ord er pa s s e d u /s 26 3 o f t h e A ct w a s als o vo i d- a b - i n i t i o. I t w as su bmi t t e d th at t he p l e a c hal l e n g i ng t he pr o ce e di n gs u/ s 14 7 o f t he A ct c an b e r ai s e d ev en i n s u bs eq u e nt p r oc ee di n g s a nd r e l i a n ce w as ITA No. 145-Chd-2021 M/s Namdhari Rice and General Mills, Sirsa 14 pl a ce d on nu m e r ou s j udi c ia l p r e c e de n t s i n t h i s r eg ar d w hi c h fo r m t he pa r t o f t h e w r i t t e n sub m is s i on s a n d h a v e be e n p la c ed o n r e co r d. 4. 10 T he L d. A R s u mm e d u p t he a rg u me n t b y s ub m it ti n g t h a t t he c on di t i o ns w h ic h w er e p r e - re q u i s it e fo r e na b l i n g t he Ld. P CIT t o i n vo ke hi s ju r i sd i c t io n u /s 26 3 o f t he A c t w e r e no t s a t i s fi e d i n t h e i ns t a nt c a s e . It w a s s u b mi t t e d th a t a s p e r s e tt l e d l aw , t he re sh ou l d b e pos i t i v e m at er ia l w i t h t h e L d. P CIT t o c on s i d e r ob je c t i ve ly a n d n o t s ub j e ct i v el y t ha t t h e or d e r o f th e A s s e ss i ng o ff i c er w a s er r on eous . T he Ld . A R s ub m i tt e d t h at i f al l th e ne c e s s a ry p a r t i cu l a rs ha ve be e n f u rni s h e d be for e t he A s s es s i ng o f fi c e r an d h e ha d a pp li e d h is mi nd th e r eo n, t h e R ev i s i o n i s n ot v a l i d. I t w a s a l s o a rg ue d t h a t m e re l y b e c au se t he r e i s n o el a b or a t e di s c us s io n in t h e as s e s s me n t o r de r, t he o r d e r ca nn ot be s a i d t o b e e rr o n eo us . Th e L d . A R a ls o h i g h l i gh te d t h e s e t tl e d la w th at t h e pr o c e e d i n gs u/ s 2 6 3 o f t he A c t h a ve to b e co n fi n e d t o t h e fi nd i n gs re c or de d by th e A s se ss i ng o ff i c e r a n d no t be yo nd . Our at t e n t i o n w as dr aw n t o th e s ho w c au s e n ot i c e in t h i s re ga rd, fr o m w he r e i t i s a pp a re nt , t ha t t h e A s se s s i ng o f fi c e r h i ms e l f h ad w r it t e n t o th e N S EL t o c o n f i r m t he t ra ns ac t io ns b u t s in c e no r e p l y w a s re c e i v e d, an d h e had c o mpl e t e d t he as s e s s me n t b a se d o n t he r e c or d b e for e h i m a nd , t h e re fo re , i n fo r ma t i o n r ec e i ve d fr o m N S E L s u bs e que nt l y c a n n ot b e t h e fou n d a t i o n fo r i nv ok in g th e j ur i s di c ti on u /s 26 3 o f t he A c t . ITA No. 145-Chd-2021 M/s Namdhari Rice and General Mills, Sirsa 15 5. 0 P e r c o n t r a , t h e L d. CI T D R s up po rt ed t h e or der o f t he L d . P C IT a nd s u b m i tt e d th a t t he A s s e s si ng o ff ic er ha d pa s se d t he a s s e ss me nt ord e r w i th o ut re c e i vi ng t he i n f or m at i o n fr o m N S E L w hi c h its e l f w o ul d pr ov e t ha t t h e A s s es s i ng o f fi c e r h a d no t a p pl i e d h i s mi nd t o t he fa c ts o f th e c as e . It w as s u bmi t t ed t h a t un a c c o u nt e d s al e s / p u rc h a s es a ff e c t t h e i nt er es t o f Re ve n ue an d, t h e r e fo r e, i t w as v er y mu ch er r on e ou s as w e l l a s pr e j u d i c i al t o th e i n te re s t o f Re ve n ue . I t w a s a r gu e d t ha t t he A s s es s i ng o ffi c er h ad f ai l ed t o e xa m i n e t h e di sp ut e b e t w e e n t h e a s s es s e e a nd N ES L a n d ha d a ls o no t e x a m i n ed t he i s s ue o n me ri t s s o a s t o l og i c al l y c o n cl ud e t he r e- as s e s s me n t . T he L d . CI T DR s ub m i t t e d t h a t t h e i mpu gne d or de r pa s s e d u/ s 263 o f t he A c t d es e r ve d to be up he l d. 6. 0 We have hea rd t he riva l sub mis s ions a nd have a ls o pe rus ed t he mat eri al on re cord. I t has been ve he ment l y a rg ued b y the Ld. AR t hat the Ld. Ld. PCIT was le gal l y w rong i n a s su ming j uris di ct ion u/s 263 of the Act s pec ia ll y beca use the as s es s ee ’s ca s e had ea rli er bee n reope ned on the s ame i s sue u/ s 148 of the Ac t and t he re -as s es s ment proc ee dings had bee n co mpl et e d a ft er dul y cons i dering t he sub mis s ions and expl anat ions of t he ass es s ee a nd at t he ear li er as s es sed inc o me. We n ot e t hat t he is s ue for whi ch t he Revi s ionar y powe rs were invoke d b y the Ld. PCIT pe rta ins to al l eged out of books s al es a mount ing to Rs. 10.75 cores t hrough t er mi nal of NSEL. I t is s e en t hat the original a ssess me nt whi ch had ITA No. 145-Chd-2021 M/s Namdhari Rice and General Mills, Sirsa 16 bee n co mpl et ed e arl ie r u/s 143(3) of the Act wa s r eopene d for t he re as on tha t t he ass e ss e e had r ece ive d cre dit of Rs . 10. 75 cr ores t hrough NSEL, whi ch was not found rec orded a s s al es i n the books of ac count . It is the as se s se e’s s ubmi s s ions t hat t he a ss es s ee had gi ven ade quat e e xpla na ti on i n thi s rega rd and during t he cour se of re -as s es s ment proce edi ngs had s ubmi tt ed volu mi nous docu me nts runni ng i nto 176 s hee ts t o de monst ra te tha t al l the sal es t hrough NSEL had been ac counte d for i n the books of ac count. Thi s is dul y evi denc ed b y copi es of the doc ument s fil ed before the As se s sing offi ce r during t he cl osure of r e-a ss e ss me nt proce edi ngs. It wa s a ls o poi nted out b y the as s es s ee befor e t he As se s si ng offi ce r duri ng t he cour se of r e-as s ess me nt proce edi ngs t hat a n FIR had bee n l odged b y Mr. Pankaj Ra mn a res h Sa raf a gai ns t NSEL a nd me mb e rs of NS EL as NSEL ha d st art ed t o fault i n di s cha rging thei r pa yme nt obl igati ons fro m J ul y 2013 onwa rds . It was al s o s ubmi tt ed befor e t he As se s si ng of fic er tha t during tha t ti me t he NSEL ha d c onduct ed ph ys ic al veri fic at ion of s t ock at wa rehous es loc ated i n diffe rent par ts of the c ountr y a nd a fte r suc h veri fic at ion, the a s se s se e had re cei ved e mai l 6.9. 2013 f ro m t h e NS EL de ma nding Rs. 10.75 cr ores . I t wa s a ls o sub mit te d t hat after t he rec ei pt of thi s e - ma il , t he co mpan y ha d be en c onti nuous l y cont act ing the NSE L a nd s ta ti ng i n t he c orres pondences t hat t he de man d ra is e d b y t he NSEL wa s fal s e ITA No. 145-Chd-2021 M/s Namdhari Rice and General Mills, Sirsa 17 as it was the a s se sse e f ir m who ha d t o r ecove r Rs . 2.75 cr ores fro m NSEL. Thus , appa rent l y, the a ss e sse e was c hal le nging t he a mount of Rs. 10. 75 c rores bei ng a ll ege dl y pla yabl e whe reas t he a mount, as per t he as s es s ee, wa s rec ei vabl e. Thes e fac ts we re brought t o t he not ice of the As ses si ng offi ce r during the cours e of r e-a ss es s me nt proc eedi ngs a nd it wi ll be hard t o infe r tha t the As ses s ing off ice r had not gi ven a thoughtf ul c onsi der ati on to the submi s s ions of t he as s es s ee be fore a cce pti ng it s cont ent i on. 6. 1 We a ls o not e fr om the as s es s ment order pa s se d u/s 147 / 143 (3) of t he Ac t tha t in the offi ce not e (whi ch has be en r eproduc ed in par a 3.3 above ), the Ass es s ing off ice r has ment ioned t hat a l et te r u/ s 133(6) of the Ac t ha d bee n i ss ued on 20.12.2018 whi ch was dul y s er ved through e mai l to NSEL, Mu mbai cal li ng infor mat ion i .e . cop y of t radi ng ac count al ong wi th c op y of t he l et te r in which t he as s es se e al l egedl y ad mi tt ed to pa y t he outs t anding l iabil it y of Rs . 10. 75 cr ores. It ha s als o bee n me nti oned in this offi ce not e t hat s ubs equent re min der s da te 25.12.2018 and 27.12.2018 a re a lso i ss ued to t he NSEL but no co mpl ia nce had bee n ma de b y t he NS EL. It i s als o st at ed i n t he of fic e not e tha t, t here fore, in the a bse nce of an y e vide nce r egar ding this inf or ma t ion, no adve rs e inf ere nce was ca ll ed for a nd the As s es s ing offi ce r note d tha t, furt her, if an y ITA No. 145-Chd-2021 M/s Namdhari Rice and General Mills, Sirsa 18 i nfor mat ion wil l be rec ei ved, subs eque ntl y, s ui ta ble a c t ion u/s 148 / 263 of t he Act ma y b e cons i de red. Thus , a t the ti me of co mpl eti on of re -as s es s ment pr ocee dings on 29.12. 2018 (undi sput edl y, the r e- as s es s ment wa s g et ti ng ti me ba rr ed on 31.12. 2018), the As se s si ng offi ce r, a fte r duly cons i deri ng t he expl ana tion offere d b y t he as s es s ee and the docu me nts furni s hed i n this re gard, a rri ved a t one of the poss i ble vi ews whic h c ould be t ake n i n the pr es ent c as e. 6. 2 At thi s junc tur e, it wi ll be r el evant t o r efe r t o t he judg me nt of t he Hon'bl e Del hi Hi gh Court i n the ca se of CIT Vs . S unbea m Aut o Lt d re porte d i n [2011] 332 ITR 167 (Del .). In par agra ph 17, t he Hon' ble Hi gh Cour t ha s r ul ed t hat one ha s to kee p in mind t he di st inc ti on bet we en ‘l ack of i nquir y’ and ‘ina dequate i nquir y’ and furt her i f t here was a n y inqui r y, eve n i nade quat e, t hat would not b y i ts el f gi ve occ as ion to t he Co mmi s s i oner t o pas s order s u/ s 263 of t he Act , mer e l y b eca use he has a di ffere nt opini on i n the ma tt er. It was furt her hel d b y the Hon' ble De lhi High Court tha t i f an y Ass es s ing offi ce r, a ct ing in ac corda nce wit h l aw, ma kes a cert ai n as s es s ment , t he s a me c annot be br anded as err oneous b y t he Co mmi ss i oner s imp l y bec aus e, ac c ording to hi m, t he orde r should have be en writ te n mo re el abora te l y. ITA No. 145-Chd-2021 M/s Namdhari Rice and General Mills, Sirsa 19 6. 3 Si mi la r were t he obs erva tion of the Hon' ble De lhi High Court i n t he cas e of ITO Vs . DG Hous ing Pr oje cts Lt d [2012] 343 ITR 329 (De l). In thi s c as e, t he Hon' ble Del hi Hi gh Cour t we nt on to obs erve that in c as e wher e t here is i n-ade quat e inquir y but no la ck of i nquir y, the CI T mus t gi ve a nd rec ord a findi ng that the order / enqui r y made i s e rrone ous and t hat t his ca n ha ppen onl y i f an i nquir y a nd ve ri f ic at ion is conducte d b y the CI T. The Hon'bl e Delhi High Court in t he cas e of ITO Vs . DG Hous i ng Pr ojec ts Ltd (s upra ) a ls o he ld that i n mos t c as es of a ll eged ‘i nadequa te i nquir es ’ i t wi ll be di ffi cult to hol d tha t t he order of t he Asses s i ng of fic er, who ha d c onducted enqui rie s and had ac te d a s a Inves t iga tor, is er roneous , wi thout the CIT conduct ing ve ri fic at ion / inqui r y hi mse lf . Howeve r , in the pre se nt ca s e, no s uch inqui r y has be en ca rri ed out b y t he Ld. PCIT and he has s i mpl y dire ct ed t he Ass es s ing offi ce r to carr y out det ai le d i nquire s . In our c onsi der ed opi nion, the Ld. PCI T, wi thout ma king further inquir y on his own ac count , has s i mpl y s t at ed in the i mpugned order tha t t he As se s sing offi ce r was r equi red to make mor e i nquiri es. The Ld. PCIT has not poi nted out a s to wha t fur the r inqui r y was t he As ses si ng off ice r re quire d to make and as t o how without thos e inqui re s the order of t he As se s si ng off ic er wa s e rr oneous i n s o fa r a s prre judi ci al to t he i nter es t of the Re venue. As per the provisi ons of se ct ion 263(1) of ITA No. 145-Chd-2021 M/s Namdhari Rice and General Mills, Sirsa 20 t he Ac t, aft er ge tti ng t he e xpla nation of t he ass ess ee to the s how ca us e noti ce , the Ld. PCIT is s uppose d t o exa mine the cont ention of t he a ss e ss e e a nd be fore pas s ing an or der c anc el li ng t he a s se ss me nt, he i s s uppos ed to conduc t an inqui ry hi mse lf or caus e t o ma ke s uch an i nquir y, as he dee ms f it / nece s sa ry. 6. 4 As far as t he i nvoca ti on b y the Ld. PCIT of Expl ana ti on 2 to s ec ti on 263 of the Act is c oncer ned, the Del hi Be nch of t he ITAT had a n oc ca si on to c onsi der this aspe ct i n the c as e of A mi r a Pur e Foods Pvt. Ltd Vs . Pri nci pal CIT ( 2017) 51 CCH 0473 (De lhi - Tri bunal ) where in, the De lhi Benc h, whil e re l yi ng upon t he j udge ment of t he Hon' ble Del hi Hi gh Cour t in the c ase of PCI T Vs. Delhi Airport Me tro Expres s Pvt Lt d (ITA No. 705/ 2017) has held t hat Expla nat ion 2 c annot be st at ed t o have ove rri dden t he l aw as i nter pret ed b y va ri ous Hi gh Courts , whe re the Hi gh Courts ha ve hel d t hat bef ore r eac hing the conc lus ion tha t t he order of t he Ass es s ing off ic er i s er roneous and pre judi ci al t o the int ere st of Reve nue. The Commi s si oner hi mse lf has to undert ake s o me enqui r y t o e s tabl ish t hat the a ss e ss me nt order i s errone ous a nd pr ej udi ci al t o t he i nt ere st of Reve nue. Si mil arl y, t he Coordi nat e Bench of ITA T, Mu mba i in t he cas e of Na ra ya n Ta tu Ra ne r eport ed in TS- 290-ITAT 2016 (Mu mba i) has he ld t hat Expl ana tion 2 to s ec tion 263 does not provi de unfet te red ri ght t o t he PCI T to re vi s e ea ch and ITA No. 145-Chd-2021 M/s Namdhari Rice and General Mills, Sirsa 21 eve r y orde r. It wa s he ld that i t i s the re spons i bilit y of t he PCI T to s how t hat t he enqui r y for ver ifi ca ti on conduct ed b y the As s es si ng offi ce r was not in acc ordanc e wi th the enqui res or ve rif ica ti on t hat woul d have be en ca rri ed out b y a prudent offi cer . 6. 5 On t he e ntire f act ual ma tri x of t he c as e, i t is our c ons ider ed opi nion tha t the Ass e ss i ng offi ce r, a fte r dul y c al li ng f or re quir ed i nfor mat ion a nd a ft er dul y cons i deri ng the e xpla nations and evi denc es be fore hi m, re ac hed a concl us ion whi ch was a poss ibl e vi ew t o be t ake n b y hi m a nd he c a nnot be fa ult ed for not havi ng wait ed f or a r es pons e fro m NS EL w hic h wa s not for thco ming e ven af te r two re mi nders . In our cons i dere d vie w, the Asses s ing off ice r t ook a vie w whic h wa s l ega ll y pla usi bl e and pos s ible a t t hat point of t i me . Subs eque nt infor ma ti on coul d be a ba s is for i nit ia ting new re-a s se ss me nt proce edings but not the basis for a re visiona r y proc eedi ngs u/s 263 of t he Act . The refore , on an ove ral l vi ew of t he fa ct s of the cas e , we a re of the conside red opinion t hat t he exe rci s e of revi s iona l juris dic ti on b y the Ld. PCI T is wi thout an y j ust if ic ation. As far as the a lt erna te pl ea of t he as s es s ee c hal lenging t he re -as s es s ment proce edi ngs i s conc erne d, we a re not inc li ned to go into t he s a me a s we have al re ad y hel d t he proce edi ngs u/ s 263 of ITA No. 145-Chd-2021 M/s Namdhari Rice and General Mills, Sirsa 22 t he Ac t t o be bad in l aw. Acc ordingl y, we se t a si de t he orde r pas s ed u/ s 263 of the Act and al low the a ppeal of the a ss e ss e e. 7. 0 I n t he fi nal res ult , the a ppeal of the a ss e ssee st ands al lowed. O r de r pro no un ce d on 1 5. 0 3. 2 0 22. Sd/- Sd/- ( N. K. SAINI) (SUDHANSHU SRIVASTAVA) Vice President Judicial Member Dated : 15.03.2022 “आर.के .” आदेशक त,ल-पअ.े-षत/ Copy of the order forwarded to : 1. अपीलाथ / The Appellant 2. यथ / The Respondent 3. आयकरआय ु /त/ CIT 4. आयकरआय ु /त (अपील)/ The CIT(A) 5. -वभागीय त न2ध, आयकरअपील%यआ2धकरण, च4डीगढ़/ DR, ITAT, CHANDIGARH 6. गाड फाईल/ Guard File आदेशान ु सार/ By order, सहायकपंजीकार/ Assistant Registrar