M/S GOLDEN TRIANGLE FORT & PALACE, Jaipur V. DEPUTY COMMISSIONER OF INCOME TAX, Jaipur

ITA 277/JPR/2018

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 6315 (ITAT-JAIPUR)
• Duration Of Justice: 4 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-07-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 27-02-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: POONAM RAI DCIT DR DHK
• Keywords: Depreciation; Rectification of order; Assessment record; Unabsorbed depreciation
• Section: 143(3); 153A; 154

Judgement Text

VK;DJ VIHYH; VF/KDJ.K] T;IQJ U;K;IHB] T;IQJ IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR JH FOT; IKY JKO] U;KF;D LNL; ,O JH HKKXPUN] YS[KK LNL; LNL; DS LE{K BEFORE: SHRI VIJAY PAL RAO, JM & SHRI BHAGCHAND, AM VK;DJ VIHY LA-@ ITA NO. 277 & 278/JP/2018 FU/KZKJ.K O'K Z@ ASSESSMENT YEAR: 2010-11 AND 2011-12 M/S. GOLDEN TRIANGLE FORT & PALACE PVT.LTD 312,3 RD FLOOR, GANPATI PLAZA JAIPUR CUKE VS. THE DCIT CENTRAL CIRCLE - 3 JAIPUR LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN/GIR NO .: AABCG 3600 Q VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ LS@ ASSESSEE BY: SHRI MANISH AGARWAL, CA JKTLO DH VKSJ LS@ REVENUE BY:SMT. POONAM RAI, DCIT - DR LQUOKBZ DH RKJH[K@ DATE OF HEARING : 21/06/2018 ?KKS'K .KK DH RKJH[K@ DATE OF PRONOUNCEMENT : 2/07/2018 VKNS'K@ ORDER PER BHAGCHAND, AM BOTH THESE APPEALS FILED BY THE ASSESSEE EMANATE F ROM SEPARATE ORDERS OF THE LD. CIT(A)-4, JAIPUR DATED 01-01-201 8 FOR THE ASSESSMENT YEARS 2010-11 AND 2011-12 RAISING THEREIN FOLLOWING GROUNDS OF APPEAL. ITA NO. 277/JP/2018 A.Y. 2010-11 1. ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CASE, THE LD. CIT(A) HAS GROSSLY ERRED IN SUSTAININ G DISALLOWANCE OF RS. 28,01624/- BY OBSERVING THAT TH E DISALLOWANCE SO MADE BY THE AO WAS A MISTAKE ITA NO.277 & 278/JP/2018 M/S. GOLDEN TRIANGLE FORT & PALACE PVT.LTD VS DCIT , CENTRAL CIRCLE-3, JAIPUR 2 APPARENT ON RECORD AND HOLDING THE SAME AS RECTIFIA BLE UNDER SECTION 154 OF THE ACT WITHOUT APPRECIATING T HAT THE SAME IS DEBATABLE ISSUE AND OUTSIDE THE AMBIT O F PROVISION OF SEC 154 OF THE ACT. THUS THE ORDER SO PASSED DESERVES TO BE HELD VOID AB-INITIO AND THE CONSEQUENT ADDITIONS DESERVES TO BE DELETED. 2. ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CASE, THE LD. CIT(A) HAS GROSSLY ERRED IN SUSTAININ G THE ADDITION OF RS. 28,01,624/- BY DISALLOWING THE DEPRECIATION CLAIMED BY ASSESSEE U/S 32(2) WITHOUT APPRECIATING THE FACTS AND CIRCUMSTANCES OF THE CAS E AND THE SUBMISSIONS MADE. THUS THE ADDITION OF RS. 28,01,624/- DESERVES TO BE DELETED. 2.1 THAT THE LD. CIT(A) HAS FURTHER ERRED IN IGNORI NG THE AMENDMENT MADE W.E.F. A.Y. 2002-03 THAT THE UNABSORBED DEPRECIATION AVAILABLE AS ON 01-04-2002 WOULD BECOME THE PART OF CURRENT YEAR DEPRECIATION AND THEREAFTER TREATED AS CURRENT YEAR DEPRECIATION WHICH COULD BE CARRIED FORWARD FOR NEXT YEARS, THUS IN ACCORDANCE WITH THE SAID AMENDMENT, THE UNABSORBED DEPRECIATION DESERVES TO BE ALLOWED. 2.2 THAT THE LD. CIT(A) FURTHER ERRED IN IGNORING T HE DECISION OF HON'BLE GUJARAT HIGH COURT IN THE CASE OF M/S. GENERAL MOTORS (INDIA) LTD VS DCIT, REPORTED I N 354 ITR 244, THEREFORE, THE IMPUGNED DISALLOWANCE DESERVES TO BE DELETED. ITA NO. 278/JP/2018 A.Y. 2011-12 1. ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CASE, THE LD. CIT(A) HAS GROSSLY ERRED IN SUSTAININ G DISALLOWANCE OF RS. 38,09,013/- BY OBSERVING THAT T HE DISALLOWANCE SO MADE BY THE AO WAS A MISTAKE APPARENT ON RECORD AND HOLDING THE SAME AS RECTIFIA BLE UNDER SECTION 154 OF THE ACT WITHOUT APPRECIATING T HAT THE SAME IS DEBATABLE ISSUE AND OUTSIDE THE AMBIT O F ITA NO.277 & 278/JP/2018 M/S. GOLDEN TRIANGLE FORT & PALACE PVT.LTD VS DCIT , CENTRAL CIRCLE-3, JAIPUR 3 PROVISION OF SEC 154 OF THE ACT. THUS THE ORDER SO PASSED DESERVES TO BE HELD VOID AB-INITIO AND THE CONSEQUENT ADDITIONS DESERVES TO BE DELETED. 2. ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CASE, THE LD. CIT(A) HAS GROSSLY ERRED IN SUSTAININ G THE ADDITION OF RS. 38,09,013/- BY DISALLOWING THE DEPRECIATION CLAIMED BY ASSESSEE U/S 32(2) WITHOUT APPRECIATING THE FACTS AND CIRCUMSTANCES OF THE CAS E AND THE SUBMISSIONS MADE. THUS THE ADDITION OF RS. 38,09,013/- DESERVES TO BE DELETED. 2.1 THAT THE LD. CIT(A) HAS FURTHER ERRED IN IGNORI NG THE AMENDMENT MADE W.E.F. A.Y. 2002-03 THAT THE UNABSORBED DEPRECIATION AVAILABLE AS ON 01-04-2002 WOULD BECOME THE PART OF CURRENT YEAR DEPRECIATION AND THEREAFTER TREATED AS CURRENT YEAR DEPRECIATION WHICH COULD BE CARRIED FORWARD FOR NEXT YEARS, THUS IN ACCORDANCE WITH THE SAID AMENDMENT, THE UNABSORBED DEPRECIATION DESERVES TO BE ALLOWED. 2.2 THAT THE LD. CIT(A) FURTHER ERRED IN IGNORING T HE DECISION OF HON'BLE GUJARAT HIGH COURT IN THE CASE OF M/S. GENERAL MOTORS (INDIA) LTD VS DCIT, REPORTED I N 354 ITR 244, THEREFORE, THE IMPUGNED DISALLOWANCE DESERVES TO BE DELETED. 2.1 FIRST OF ALL, WE TAKE THE APPEAL OF THE ASSESSE E IN ITA NO. 277/JP/2018 FOR THE A.Y. 2010-11 FOR ADJUDICATION. 2.2 APROPOS GROUND NO. 1 AND 2 OF THE ASSESSEE, THE FACTS AS EMERGES FROM THE ORDER OF THE LD. CIT(A) ARE AS UNDER:- 3. IN THE PRESENT CASE, IT IS SEEN THAT THE APPEL LANT FILED ITS RETURN OF INCOME ON 29-09-2010 DECLARING NIL INCOME. A SEARCH WAS CONDUCTED ON 17-07-2013 IN THE CASE ITA NO.277 & 278/JP/2018 M/S. GOLDEN TRIANGLE FORT & PALACE PVT.LTD VS DCIT , CENTRAL CIRCLE-3, JAIPUR 4 OF MRS GROUP, JAIPUR TO WHICH THE APPELLANT BELONGS . SUBSEQUENTLY, ASSESSMENT U/S 153A R.W.S. 143(3) WAS COMPLETED ON 9-3-2016 ACCEPTING RETURNED INCOME. ON VERIFICATION OF RECORD, IT WAS FOUND THAT THE APPEL LANT WAS ALLOWED SET OFF OF UNABSORBED DEPRECIATION OF RS. 21,32,776/- OF A.Y. 2000-01 AND RS. 6,68,848/- OF A .Y. 2001-02 WHICH WAS IRREGULAR AS THE TIME LIMIT FOR S ET OFF WITHIN 8 YEARS HAS LAPSED AS PER THE PROVISION OF S ECTION 32(2)(III) OF THE ACT. AS SUCH, A NOTICE U/S 154 WA S ISSUED TO THE APPELLANT ON 19-12-2016 TO RECTIFY THE MISTAKE THAT THE UNABSORBED DEPRECIATION OF RS. 28,01,624/- WAS IRRE GULAR AS THE TIME LIMIT FOR SET OFF WITHIN 8 YEARS LAPSED. I N THIS REGARD, OBSERVATION OF THE AO CAN BE SEEN IN PARA 6 TO 8 OF THE AOS ORDER. 4. 5. I HAVE PERUSED THE ORDER OF THE AO AND SUBMISSIONS MADE IN THIS REGARD. THE FIRST DISPUTE RAISED IS THAT THE MISTAKE SO RECTIFIED BY THE AO IS NOT APPA RENT FROM RECORD. I AM NOT INCLINED TO AGREE WITH THE CONTENT ION AS THE AO HAS GIVEN EFFECT TO POSITION OF LAW AS IS EVIDEN T FROM THE ASSESSMENT RECORDS AND THE PREVAILING SECTION AND A PPLICABLE RULES. WITH REGARD TO THE MAIN GROUND, I FIND THAT THE AO HAS CORRECTLY GIVEN EFFECT TO THE SECTION 32(2) AS AMENDED W.E.F. AYRS. 2002-03. THIS IS VERY CLEAR FR OM THE CIRCULAR NO. 14 OF 2001ISSUED BY CBDT IN THIS REGARD. THE UNABSORBED DEPRECIATION OF THE A.YR 2001-02 CANNOT BE CLAIMED IN THE A.YR 2010-11 AND 2011-12 AS DISCUSSED BY THE AO. THERE IS NO INFIRMI TY IN THE ORDER OF THE AO. ON FACTS AND IN THE CIRCUMSTANCES OF THE CASE, THE ADDITION MADE BY THE AO IS CONFIRMED. 2.3 DURING THE COURSE OF HEARING, THE LD.AR OF THE ASSESSEE CHALLENGED THE ACTION OF THE LD. CIT(A) VIDE GROUND NO. 1 AND GROUND NO. 2 TO 2.2. ITA NO.277 & 278/JP/2018 M/S. GOLDEN TRIANGLE FORT & PALACE PVT.LTD VS DCIT , CENTRAL CIRCLE-3, JAIPUR 5 HOWEVER, THE LD.AR OF THE ASSESSEE FILED THE WRITTE N TO THIS EFFECT WHICH HAS BEEN TAKEN INTO CONSIDERATION. 2.4 ON THE OTHER HAND, THE LD. DR SUPPORTED THE ORD ER OF THE LD. CIT(A). 2.5 WE HAVE HEARD THE RIVAL CONTENTION AND PERUSED THE MATERIAL AVAILABLE ON RECORD. IN THIS CASE THE ASSESSMENT WA S COMPLETED U/S 143(3) R.W.S. 153A WHEREIN THE AO HAS ALLOWED THE SET-OFF OF UNABSORBED BROUGHT FORWARD DEPRECIATION PERTAINING TO ASSESSME NT YEARS 2000-01 & 2001-02 TOTALLING TO RS. 28,01,624/- [RS. 21,32,776 /- & RS. 6,68,848/- RESPECTIVELY]. THEREAFTER U/S 154 A RECTIFICATION O RDER WAS PASSED WITHDRAWING THE SET-OFF BY HOLDING THAT THE SAME RE LATED TO THE ASSESSMENT YEARS PRIOR TO THE AMENDMENT MADE BY FINANCE ACT, 2 001 U/S 32(2) AND ACCORDINGLY THE SAME IS ELIGIBLE TO BE CARRIED FORW ARD FOR 8 YEARS ONLY WHICH STOOD EXPIRED AND THEREFORE ASSESSEE IS NOT E LIGIBLE FOR SUCH SET-OFF IN A.Y. 2010-11 I.E. THE YEAR UNDER APPEAL. THE LD. AR OF THE ASSESSEE CONTENDED THAT THE ISSUE IS DEBATABLE AND HAS THERE FORE TO BE DECIDED BY VARIOUS HIGH COURTS. THEREFORE THE ORDER OF THE ASS ESSEE CANNOT BE RECTIFIED U/S 154 WHICH IS MEANT FOR RECTIFICATION OF MISTAKE APPARENT ON RECORD AND AS SUCH THE ISSUE OF ALLOWANCE OF BROUGH T FORWARD UNABSORBED DEPRECIATION PERTAINING TO ASSESSMENT YEAR 2000-01 AND 2001-02 IS NOT ITA NO.277 & 278/JP/2018 M/S. GOLDEN TRIANGLE FORT & PALACE PVT.LTD VS DCIT , CENTRAL CIRCLE-3, JAIPUR 6 MISTAKE APPARENT OF RECORD, ACCORDINGLY THE LD.AR PRAYED FOR THE CANCELLATION OF THE RECTIFICATION ORDER. ON MERITS, THE LD. AR REFERRED THE AMENDMENT MADE IN FINANCE ACT, 2001 BY WHICH THE SE CTION 32(2) HAS BEEN SUBSTITUTED W.E.F. 01.04.2002 WHICH READS AS U NDER: 32(2) WHERE, IN THE ASSESSMENT OF THE ASSESSEE, FULL EFFECT CANNOT BE GIVEN TO ANY ALLOWANCE UNDER SUB-S. (1) IN ANY PREVIOUS YEAR, OWING TO THERE BEING NO P ROFITS OR GAINS CHARGEABLE FOR THAT PREVIOUS YEAR, OR OWIN G TO THE PROFITS OR GAINS CHARGEABLE BEING LESS THAN THE ALLOWANCE, THEN, SUBJECT TO THE PROVISIONS OF SUB-S . (2) OF S. 72 AND SUB-S. (3) OF S. 73, THE ALLOWANCE OR THE PART OF THE ALLOWANCE TO WHICH EFFECT HAS NOT BEEN GIVEN, A S THE CASE MAY BE, SHALL BE ADDED TO THE AMOUNT OF THE ALLOWANCE FOR DEPRECIATION FOR THE FOLLOWING PREVIO US YEAR AND DEEMED TO BE PART OF THAT ALLOWANCE, OR IF THERE IS NO SUCH ALLOWANCE FOR THAT PREVIOUS YEAR, BE DEE MED TO BE THE ALLOWANCE FOR THAT PREVIOUS YEAR, AND SO ON FOR THE SUCCEEDING PREVIOUS YEARS. THE LD. AR SUBMITTED THAT AS PER THE NEW AMENDED PR OVISIONS UNABSORBED DEPRECIATION OF A.YRS. 2000-01 AND 2001-02 WHICH AR E LEGITIMATELY ELIGIBLE FOR BROUGHT FORWARD AND TO BE SET OFF IN A .Y. 2002-03 BECAME THE PART OF THE CURRENT DEPRECIATION ALLOWANCE OF A.Y. 2002-03 AND IS ELIGIBLE ITA NO.277 & 278/JP/2018 M/S. GOLDEN TRIANGLE FORT & PALACE PVT.LTD VS DCIT , CENTRAL CIRCLE-3, JAIPUR 7 FOR SET-OFF AS PER THE NEW AMENDED PROVISION FOR UN LIMITED PERIOD AS CURRENT DEPRECIATION OF NEXT YEAR AND SO ON TILL TH ERE FULLY ABSORBED. BESIDES THIS THE LD. AR ALSO REFERRED THE CBDT CIRC ULAR NO. 14 IN WHICH THE AMENDMENT MADE BY FINANCE ACT, 2001 THE SECTION 32(2) IS DISCUSSED AND OBSERVED THAT WITH A VIEW TO ENABLE THE INDUSTR Y TO CONSERVE SUFFICIENT FUNDS TO REPLACE PLANT AND MACHINERY, ES PECIALLY IN AN ERA WHERE OBSOLESCENCE TAKES PLACE SO OFTEN, THE ACT HA S DISPENSED WITH THE RESTRICTION OF 8 YEARS FOR CARRY FORWARD AND SET OF F OF UNABSORBED DEPRECIATION. FOR THIS RELIANCE IS PLACED ON THE DI RECT DECISION OF HONBLE GUJARAT HIGH COURT IN THE CASE OF GENERAL MOTORS (I ) PVT. LTD. VS. DCIT 354 ITR 244 WHEREIN IT HAS BEEN HELD AS UNDER: WE ARE OF THE CONSIDERED OPINION THAT ANY UNABSORBED DEPRECIATION AVAILABLE TO AN ASSESSEE ON 1ST DAY OF APRIL 2002 (A. Y. 2002-03) WILL BE DEALT WIT H IN ACCORDANCE WITH THE PROVISIONS OF SECTION 32(2) AS AMENDED BY FINANCE ACT, 2001. AND ONCE THE CIRCULAR NO. 14 OF 2001 CLARIFIED THAT THE RESTRICTION OF 8 YEARS FOR CARRY FORWARD AND SET OFF OF UNABSORBED DEPRECIATIO N HAD BEEN DISPENSED WITH, THE UNABSORBED DEPRECIATION FR OM A. Y.1997-98 UPTO THE A. Y. 2001-02 GOT CARRIED FOR WARD TO THE ASSESSMENT YEAR 2002-03 AND BECAME PART THER EOF, IT CAME TO BE GOVERNED BY THE PROVISIONS OF SECTION 32(2) ITA NO.277 & 278/JP/2018 M/S. GOLDEN TRIANGLE FORT & PALACE PVT.LTD VS DCIT , CENTRAL CIRCLE-3, JAIPUR 8 AS AMENDED BY FINANCE ACT, 2001 AND WERE AVAILABLE FOR CARRY FORWARD AND SET OFF AGAINST THE PROFITS AND G AINS OF SUBSEQUENT YEARS, WITHOUT ANY LIMIT WHATSOEVER. FURTHER RELIANCE IS PLACED ON THE FOLLOWING DECISIO NS: (I) CIT VS. GUJARAT THEMIS BIOSYN LTD. (2014) 105 D TR 72 (GUJ.) (II) BENGAL TEA &FABRICS LIMITED (ITA NO 467/KOL/20 12) DATED 26TH JULY, 2012 (III) COOPERATIVE MILK PRODUCERS FEDERATION LTD. - VS.- DCIT 53 DTR 81 (KAR) (IV) ITO -VS- SURAJ SOLVENT VANASPATI INDUSTRIES LT D. (2008) 16 DTR 492 (AMRITSAR) (V) MINDA SAI LTD VS. ITO (ITAT DEL) DATED 09.01.20 15 (VI) ACIT VS. M/S J K TYRE AND INDUSTRIES LTD (ITAT KOL) DATED 12.08.2016 (VII) DCIT VS. M/S ORIENT PAPER & INDUSTRIES LTD. ( ITAT KOL) DATED 09.06.2017 TAKING INTO CONSIDERATION THE MATERIALS AND ARGUMEN TS OF BOTH THE PARTIES, WE FIND THAT THE ASSESSMENT ORDER PASSED U/S 143(3) R.W.S. 153A WAS RECTIFIED BY TAKING SHELTER OF SECTION 154 THOUGH I T IS NOT A MISTAKE APPARENT ON RECORD AND THE ISSUE IS DEBATABLE. FURT HER THE HONBLE GUJARAT HIGH COURT IN THE CASE OF GENERAL MOTORS (I) P. LTD . (SUPRA) HAS CATEGORICALLY DECIDED THIS ISSUE AND HELD THAT ANY UNABSORBED DEPRECIATION ITA NO.277 & 278/JP/2018 M/S. GOLDEN TRIANGLE FORT & PALACE PVT.LTD VS DCIT , CENTRAL CIRCLE-3, JAIPUR 9 FROM A.YRS. 1997-98 TO 2001-02 GOT CARRIED FORWARD TO A.Y. 2002-03 AND BECAME PART THEREOF IS TO BE GOVERNED BY THE PROVIS IONS OF AMENDED SECTION 32(2) AND WERE AVAILABLE FOR CARRIED FORWAR D AND SET-OFF AGAINST THE PROFIT AND GAINS OF SUBSEQUENT YEARS WITHOUT AN Y LIMIT WHATSOEVER. FOLLOWING THE DECISION OF HONBLE GUJARAT HIGH COUR T IN THE CASE OF GENERAL MOTORS (I) PVT. LTD. VS. DCIT, AND CIT VS. GUJARAT THEMIS BIOSYN LTD. (SUPRA), WE HOLD THAT THE ASSESSEE IS E LIGIBLE FOR CARRIED FORWARD AND SET-OFF OF THE UNABSORBED BROUGHT FORWA RD DEPRECIATION OF A.YRS. 2000-01 AND 2001-02 IN THE IMPUGNED ASSESSME NT YEARS I.E. 2010- 11 AND IN SUBSEQUENT YEARS WITHOUT ANY TIME LIMIT. THUS THE ADDITION MADE BY THE AO ON THIS ACCOUNT IS DELETED AND THE A PPEAL OF THE ASSESSEE IS ALLOWED. 3.1 IT IS FURTHER NOTED THAT THE SIMILAR ISSUE HAS BEEN RAISED BY THE ASSESSEE IN ITA NO. 278/JP/18 FOR THE ASSESSMENT YEAR 2011-12 (SUPRA). IT IS PERTINENT TO MENTION THAT IDENTICAL ISSUES HAVE BEEN DECIDED BY US IN THE CASE OF THE ASSESSEE FOR A.Y. 2010-11 IN ITA N O. 277/JP/18 WHEREIN WE HAVE DELETED THE ADDITIONS MADE BY THE AO AND AL LOWED THE APPEAL OF THE ASSESSEE BY HOLDING THAT THE ASSESSEE IS ELIGIB LE FOR SET-OFF FOR UNABSORBED DEPRECIATION OF A.Y. 2000-01 & 2001-02 W ITHOUT ANY TIME LIMIT. IN VIEW OF THE DECISION TAKEN BY US IN THE C ASE OF THE ASSESSEE FOR ITA NO.277 & 278/JP/2018 M/S. GOLDEN TRIANGLE FORT & PALACE PVT.LTD VS DCIT , CENTRAL CIRCLE-3, JAIPUR 10 THE ASSESSMENT YEAR, 2010-11, THE SAME SHALL APPLY MUTATIS MUTANDIS IN THE ASSESSMENT YEAR 2011-12 OF THE ASSESSEE . ACCOR DINGLY THE APPEAL OF THE ASSESSEE IS ALLOWED. 4.0 IN THE RESULT, BOTH THE APPEALS OF THE ASSESS EE ARE ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 02-07-2018 . SD/- SD/- FOT; IKY JKO HKKXPUN (VIJAY PAL RAO) ( BHAGCHAND) U;KF;D LNL; / JUDICIAL MEMBER YS[KK LNL;@ ACCOUNTANT MEMBER TK;IQJ@ JAIPUR FNUKAD@ DATED:- 02 /07/ 2018 *MISHRA VKNS'K DH IZFRFYFI VXZSF'KR@ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ@ THE APPELLANT- M/S. GOLDEN TRIANGLE FORT & PALACE PVT. LTD., JAIPU R 2. IZR;FKHZ@ THE RESPONDENT- THE DCIT, CENTRAL CIRCLE 3, J AIPUR 3. VK;DJ VK;QDRVIHY@ CIT(A). 4. VK;DJ VK;QDR@ CIT, 5. FOHKKXH; IZFRFUF/K] VK;DJ VIHYH; VF/KDJ.K] T;IQJ@ DR, ITAT, JAIPUR 6. XKMZ QKBZY@ GUARD FILE (ITA NO.277 /JP/2018) VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ@ ASSISTANT. REGISTRAR