ITO, New Delhi V. M/s MNS Global Finance Ltd., New Delhi

ITA 3476/DEL/2011

• Counselvise Citation: [2014] 140 COUNSELVISE.COM (IT) 77624 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 9 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-04-2014
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: E
• Next Hearing Date: 15-01-2014
• Assessment Year: 2002-2003
• Appeal Filed On: 08-07-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SAMEER SHARMA
• Keywords: Unexplained cash credit; Share purchase agreement; Accommodation entries; Onus to prove
• Section: 69C; 143(3); 147; 131; 148; 68

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : E NEW DELHI BEFORE SHRI J.SUDHAKAR REDDY, A.M. AND SHRI A.T.VARKEY, JM ITA NO. 3476/DEL/2011 ASSESSMENT YEAR : 2002-03 ITO, WARD 6(1) VS. MNS GLOBAL FINANCE LTD. NEW DELHI F 1204, CHITRANJAN PARK NEW DELHI PAN: AAACG 3517 B (APPELLANT) (RESPONDENT) APPELLANT BY:- SHRI SAMEER SHARMA, SR.D.R . RESPONDENT BY :- SHRI PC YADAV, ADV. AND SHRI RAJESH JAIN, C.A. O R D E R PER J.SUDHAKAR REDDY, ACCOUNTANT MEMBER THIS IS AN APPEAL FILED BY THE REVENUE DIRECTED AGA INST THE ORDER OF THE CIT(A)- IX, NEW DELHI DT. 18.2.2011 FOR THE AY 2002-03. 2. FACTS OF THE CASE: FACTS OF THE CASE ARE BROUGHT OUT AT PARAS 3.1 TO 3.3 OF THE ORDER OF THE LD.CIT(APPEALS), WHICH IS EXTRACTED FO R READY REFERENCE. 3.1. THE RETURN DECLARING LOSS OF RS.4,099/- WAS FILED BY THE ASSESSEE ON 29.10.2002 AND THE SAME WAS PROCESSED U/S 143(1) OF THE ACT. SUBSEQUENTLY, ON THE BASIS OF INFORMATION RECEIVED FROM INVESTIGATION WING OF THE DEPARTMENT, NOTICE U/S 148 WAS ISSUED. 3.2. THE ASSESSEE VIDE LETTER DT. 29.10.2009 SUBMIT TED THAT RETURN FILED ON 29.10.2002 MAY BE TREATED AS FILED IN RESPONSE TO N OTICE U/S 148 OF THE ACT. IT WAS REQUESTED TO PROVIDE THE REASONS RECORDED FOR INITI ATING THE PROCEEDINGS U/S 148 OF THE ACT. ACCORDINGLY, THE REASONS AS REQUESTED WERE PR OVIDED TO THE AR OF THE APPELLANT. ITA NO. 3476/DEL/2011 ASSESSMENT YEAR 2002-03 MNS GLOBAL FINANCE LTD. 2 3.3. THEREAFTER, THE LD.AO COMPLETED ASSESSMENT U/S 147 / 143(3) VIDE ORDER DT. 30.12.2009, THEREBY MAKING ADDITION OF RS.20,00,000 /- U/S 68 AND THAT OF RS.40,000/- U/S 69C OF THE ACT. 3. AGGRIEVED THE ASSESSEE FILED AN APPEAL BEFORE TH E FIRST APPELLATE AUTHORITY AND WAS GRANTED RELIEF. AGGRIEVED THE REVENUE HAS FILE D THIS APPEAL BEFORE US ON THE FOLLOWING GROUNDS. 1. THE ORDER OF THE LD.CIT(APPEALS) IS ERRONEOUS AND CONTRARY TO FACTS AND LAW. 2. ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CA SE AND IN LAW, THE LD.CIT(APPEALS) HAS ERRED IN DELETING THE ADDITION OF RS.20 LACS MA DE U/S 68 OF THE ACT; BEING UNEXPLAINED CREDIT AND RS.40,000/- BEING THE UNCOUN TED CASH PAID FOR OBTAINING THE ACCOMMODATION ENTRIES. 2.1. THE LD.CIT(APPEALS) IGNORED THE FINDING RECOR DED BY THE ASSESSING OFFICER AND THE FACT THAT THE ASSESSEE ROUTED ITS OWN MONEY THROUGH ENTRY OPERATORS AND DID NOT DISCHARGE THE ONUS OF PROVING THE EXISTENCE/CREDIT WORTHINESS OF THE CREDITORS AND GENUINENESS OF THE TRANSACTIONS. 4. THE LD.D.R. RELIED ON THE ORDER OF THE AO AND AR GUED THAT THE ASSESSEE COMPANY HAS RECEIVED ACCOMMODATION ENTRIES AND THIS CAME TO LIGHT WHEN THE INVESTIGATION WING OF THE INCOME TAX DEPARTMENT HAD UNEARTHED A HUGE M ONEY LAUNDERING MECHANISM. THE INFORMATION WAS RECEIVED THAT M/S ARUN FINVEST PVT.LTD. AND POLO LEASING AND FINANCE P.LTD. HAD GIVEN ACCOMMODATION ENTRIES TO T HE ASSESSEE COMPANY AND SUBMITTED THAT IN THE CONFIRMATION LETTER FILED BY THE ASSESSEE, THE AMOUNT PAID, THE NUMBER OF SHARES APPLIED ETC. WAS NOT KNOWN. HE AL SO POINTED OUT THAT THE SHARE CERTIFICATES WERE IN THE POSSESSION OF THE ASSESSEE COMPANY, WHICH IS A SURPRISING FACTO, AND POINTED OUT THAT THE CONFIRMATION LETTE RS ARE NOT CREDIBLE. HE DREW THE ITA NO. 3476/DEL/2011 ASSESSMENT YEAR 2002-03 MNS GLOBAL FINANCE LTD. 3 ATTENTION OF THE BENCH TO PAGES 3 AND 4 OF THE ASSE SSMENT ORDER AND SUBMITTED THAT CASH WAS DEPOSITED ON 27.11.2011, JUST PRIOR TO TH E ISSUE OF CHEQUES ON THE SAME DATE. ALL THESE FACTS, AS PER THE LD.D.R. LEADS TO A CONCLUSION THAT THE GENUINENESS OF THE CREDIT IS NOT PROVED. HE SUBMITTED THAT THE AS SESSEE HAS NOT BROUGHT OUT ANY EVIDENCE REFERRED TO PAGE 10 THE ORDER OF THE LD.CI T(A) AND POINTS OUT THAT A FACTUAL ERROR HAS CREPT IN AND POINTED OUT THAT THE AFFIDA VIT OF THE DIRECTOR WERE TAKEN AT THE TIME OF ALLOTMENT OF SHARES AND NOT AT THE TIME OF ASKING OF CONFIRMATION BY THE AO. HE ARGUED THAT HOW COULD THE ASSESSEE TAKE A LETTER OF CONFIRMATION IN ADVANCE I.E. AT THE TIME OF ALLOTMENT ITSELF. REFERRING TO PARA 6.3 HE DISPUTED THE FINDINGS OF THE LD.CIT(A) THAT THE IDENTITY, CREDIT WORTHINESS OF THE CREDITO R HAS BEEN PROVED. 5. THE LD.COUNSEL FOR THE ASSESSEE RELIED UPON THE SUBMISSIONS MADE BEFORE THE LD.CIT(A) AND FINDINGS THEREOF. HE FILED A PAPER B OOK RUNNING INTO 37 PAGES AND SUPPORTED THE ORDER OF THE LD.CIT(APPEALS). HE DRE W THE ATTENTION OF THE BENCH TO THE VARIOUS DOCUMENTS FILED BEFORE THE LD.AO AS WELL AS BEFORE THE LD.CIT(APPEALS) IN SUPPORT OF HIS ARGUMENT THAT THE ASSESSEE HAD DISCH ARGED THE BURDEN OF PROOF THAT LAY ON IT. 6. RIVAL CONTENTIONS HEARD. ON A CAREFUL CONSIDERA TION OF THE FACTS AND CIRCUMSTANCES OF THE CASE, ORDER OF THE LOWER AUTHO RITIES, MATERIAL FILED AND CASE LAWS CITED, WE HOLD AS UNDER. 6.1. THE LD.CIT(APPEALS) HAS AT PAGE 9 OF HIS ORDE R, RECORDED THE FOLLOWING SUBMISSIONS. ITA NO. 3476/DEL/2011 ASSESSMENT YEAR 2002-03 MNS GLOBAL FINANCE LTD. 4 SL.NO. NAME AND ADDRESS OF PARTY AMOUNT RS. NATURE OF TRANSACTION PAN OF PARTY COPY OF DOCUMENTS FILED DURING ASSESSMENT PROCEEDINGS 1. POLO LEASING & FINANCE PVT.LTD. A-24, TAGORE MARKET, KIRTI NAGAR, NEW DELHI 10,00,000/- FOR ALLOTMENT OF SHARES AABCH 8345 D PAGE 3 TO 20 2. ARUN FINVEST P.LTD. 50/15, ASHOK NAGAR, NEW DELHI 18 10,00,000/- FOR ALLOTMENT OF SHARES AABCA 3510 H PAGE 21 TO 37 TOTAL: RS.20,00,000/- THE FOLLOWING DOCUMENTS IN RESPECT OF EACH OF THE P ARTIES WERE PRODUCED BEFORE THE ASSESSING OFFICER. 1. POLO LEASING & FINANCE P.LTD.: (A) COPY OF INCOME TAX RETURN (B) SHARE APPLICATION FORM (C) COPY OF SHARES CERTIFICATE ISSUED (D) COPY OF BANK STATEMENT (E) COPY OF BOARD RESOLUTION (F) AFFIDAVIT OF THE DIRECTOR & CONFIRMATION (G) COPY OF AUDITED BALANCE SHEET AS ON 31.3.2001 (H) COPY OF FORM NO.18 AND 32 FILED WITH REGISTRAR OF C OMPANIES REGARDING THE REGD.OFFICE (I) COPY OF ALLOTMENT OF PAN 2. ARUN FINVEST PVT.LTD. (A) COPY OF INCOME TAX RETURN (B) SHARE APPLICATION FORM (C)COPY OF SHARES CERTIFICATE ISSUED (D) COPY OF BANK STATEMENT (E) CONFIRMATION FROM COMPANY ITA NO. 3476/DEL/2011 ASSESSMENT YEAR 2002-03 MNS GLOBAL FINANCE LTD. 5 (F) COPY OF BOARD RESOLUTION (G) AFFIDAVIT OF THE DIRECTOR (H) COPY OF AUDITED BALANCE SHEET AS ON 31.3.2001 (I) COPY OF FORM NO.18 AND 32 FILED WITH REGISTRAR OF COMPANIES REGARDING THE REGD.OFFICE (J) COPY OF ALLOTMENT OF PAN 6.2. IN VIEW OF FILING OF THE ABOVE DOCUMENTS BEFOR E THE ASSESSING OFFICER, THE LD.CIT(APPEALS) HELD THAT THE ASSESSEE HAD DISCHARG ED THE BURDEN THAT HAS BEEN LAID UPON IT UNDER LAW. HE FURTHER HELD THAT THE ASSESS ING OFFICER WAS REQUIRED TO DISCHARGE THE ONUS THAT SHIFTED TO HIM, SUBSEQUENT TO THE ASS ESSEE FILING THESE DOCUMENTS, BY BRINGING SOME MATERIAL ON RECORD, TO DISBELIEVE TH E CLAIM OF THE ASSESSEE. HE FURTHER HELD THAT MERE REFERENCE TO ADITS REPORT OR SOME O PERATORS LIST WAS OF NO USE, UNLESS THEY WERE BROUGHT ON THE TOP OF THE TABLE AND AN O PPORTUNITY IS GIVEN TO THE ASSESSEE FOR REBUTTAL/CROSS EXAMINATION OF THE OPPOSITE PART Y. HE RECORDED THAT NO SUCH MATERIAL WAS EVER BROUGHT ON RECORD BY THE ASSESSING OFFICER , NOR AN OPPORTUNITY WAS GIVEN TO THE ASSESSEE IN THIS REGARD. 6.3. THEREAFTER HE RELIED ON THE DECISION OF THE JU RISDICTIONAL HIGH COURT IN THE CASE OF CIT VS. OASIS HOSPITALITIES PVT.LTD. IN ITA 2093 /2010 AND 2095/2010 AS WELL AS THE DECISION IN THE CASE OF CIT VS. UP BONE MILLS I LTD . IN ITA 2094/2010 AND DELETED THE ADDITIONS. ITA NO. 3476/DEL/2011 ASSESSMENT YEAR 2002-03 MNS GLOBAL FINANCE LTD. 6 6.4. WE FIND NO INFIRMITY IN THESE FINDINGS OF THE LD.COMMISSIONER OF INCOME TAX (APPEALS). IN SUPPORT OF OUR VIEW WE RELY ON THE F OLLOWING JUDGEMENTS OF THE JURISDICTIONAL HIGH COURT. A) IN THE CASE OF CIT VS. GANGESHWARI METAL P.LT D. IN ITA NO.597/2012 JUDGEMENT DT. 21.1.2013, THE HONBLE HIGH COURT AFTER CONSIDE RING THE DECISIONS IN THE CASE OF NOVA PROMOTERS AND FINLEASE PVT.LTD. 342 ITR 169 AN D JDUGEMENT IN THE CASE OF CIT VS. LOVELY EXPORTS 319 ITR (SAT.5)(S.C.) HELD AS FOL LOWS. AS CAN BE SEEN FROM THE ABOVE EXTRACT, TWO TYPES O F CASES HAVE BEEN INDICATED. ONE IN WHICH THE ASSESSING OFFICER CARRIES OUT THE EXER CISE WHICH IS REQUIRED IN LAW AND THE OTHER IN WHICH THE ASSESSING OFFICER SITS BACK WIT H FOLDED HANDS TILL THE ASSESSEE EXHAUSTS ALL THE EVIDENCE OR MATERIAL IN HIS POSSES SION AND THEN COMES FORWARD TO MERELY REJECT THE SAME ON THE PRESUMPTIONS. THE PR ESENT CASE FALLS IN THE LATTER CATEGORY. HERE THE ASSESSING OFFICER AFTER NOTING THE FACTS, MERELY REJECTED THE SAME. THIS WOULD BE APPARENT FROM THE OBSERVATIONS OF THE ASSESSING OFFICER IN THE ASSESSMENT ORDER TO THE FOLLOWING EFFECT:- INVESTIGATION MADE BY THE INVESTIGATION WING OF TH E DEPARTMENT CLEARLY SHOWED THAT THIS WAS NOTHING BUT A SHAM TRANSACTION OF ACCOMMODATION ENTRY. THE ASSESSEE WAS ASKED TO EXPLAIN AS TO WHY THE SAID AMOUNT OF RS.1,11,50,000/- MAY NOT BE ADDED TO ITS INCOME. I N RESPONSE, THE ASSESSEE HAS SUBMITTED THAT THERE IS NO SUCH CREDIT IN THE B OOKS OF THE ASSESSEE. RATHER, THE ASSESSEE COMPANY HAS RECEIVED THE SHARE APPLICATION MONEY FOR ALLOTMENT OF ITS SHARE. IT WAS STATED THAT THE ACT UAL AMOUNT RECEIVED WAS RS.55,50,000/- AND NOT RS.1,11,50,000/- AS MENTIONE D IN THE NOTICE. THE ASSESSEE HAS FURNISHED DETAILS OF SUCH RECEIPTS AND THE CONTENTION OF THE ASSESSEE IN RESPECT OF THE AMOUNT IS FOUND CORRECT. AS SUCH THE UNEXPLAINED AMOUNT IS TO BE TAKEN AT RS.55,50,000/-. THE ASSES SEE HAS FURTHER TRIES TO EXPLAIN THE SOURCE OF THIS AMOUNT OF RS.55,50,000/- BY FURNISHING COPIES OF ITA NO. 3476/DEL/2011 ASSESSMENT YEAR 2002-03 MNS GLOBAL FINANCE LTD. 7 SHARE APPLICATION MONEY, BALANCE4 SHEET, ETC. OF TH E PARTIES MENTIONED ABOVE AND ASSERTED THAT THE QUESTION OF ADDITION IN THE I NCOME OF THE ASSESSEE DOES NOT ARISE. THIS EXPLANATION OF THE ASSESSEE HAS BE EN DULY CONSIDERED AND FOUND NOT ACCEPTABLE. THIS ENTRY REMAINS UNEXPLAIN ED IN THE HANDS OF THE ASSESSEE AS HAS BEEN ARRIVED BY THE INVESTIGATION W ING OF THE DEPARTMENT. AS SUCH ENTRIES OF RS.55,50,000/- RECEIVED BY THE A SSESSEE ARE TREATED AS AN UNEXPLAINED CASH CREDIT IN THE HANDS OF THE ASSESSE E AND ADDED TO ITS INCOME. SINCE I AM SATISFIED THAT THE ASSESSEE HAS FURNISHED INACCURATE PARTICULARS OF ITS INCOME, PENALTY PROCEEDINGS UNDE R SECTION 271(1)(C ) ARE BEING INITIATED SEPARATELY. THE FACTS OF NOVA PROMOTERS AND FINLEASE (P) LTD. ( SUPRA) FALL IN THE FORMER CATEGORY AND THAT IS WHY THIS COURT DECIDED IN FAVOUR OF THE REVENUE IN THAT CASE. HOWEVER, THE FACTS OF THE PRESENT CASE ARE CLEARLY DISTINGUISHAB LE AND FALL IN THE SECOND CATEGORY AND ARE MORE IN LINE WITH FACTS OF LOVELY EXPORTS (P) LT D. (SUPRA). THERE WAS A CLEAR LACK OF INQUIRY ON THE PART OF THE ASSESSING OFFICER ONCE T HE ASSESSEE HAD FURNISHED ALL THE MATERIAL WHICH WE HAVE ALREADY REFERRED TO ABOVE. I N SUCH AN EVENTUALITY NO ADDITION CAN BE MADE UNDER SECTION 68 OF THE INCOME TAX ACT, 1961. CONSEQUENTLY, THE QUESTION IS ANSWERED IN THE NEGAT IVE. THE DECISION OF THE TRIBUNAL IS CORRECT IN LAW. THE CASE ON HAND CLEARLY FALLS IN THE CATEGORY WHE RE THERE IS LACK OF ENQUIRY ON THE PART OF THE A.O. AS IN THE CASE OF GANJESHWARI METALS (S UPRA). B) IN THE CASE OF FINLEASE PVT.LTD. 342 ITR 169 ( SUPRA) IN ITA 232/2012 JUDGEMENT DT. 22.11.2012 AT PARA 6 TO 8, IT IS HELD AS FOLLOWS. 6. THIS COURT HAS CONSIDERED THE SUBMISSIONS OF TH E PARTIES. IN THIS CASE THE DISCUSSION BY THE COMMISSIONER OF INCOME TAX (APPEA LS) WOULD REVEAL THAT THE ITA NO. 3476/DEL/2011 ASSESSMENT YEAR 2002-03 MNS GLOBAL FINANCE LTD. 8 ASSESSEE HAS FILED DOCUMENTS INCLUDING CERTIFIED CO PIES ISSUED BY THE ROC IN RELATION TO THE SHARE APPLICATION, AFFIDAVITS OF THE DIRECTORS, FORM 2 FILED WITH THE ROC BY SUCH APPLICANTS CONFIRMATIONS BY THE APPLICANT FOR COMPA NYS SHARES, CERTIFICATES BY AUDITORS ETC. UNFORTUNATELY, THE ASSESSING OFFICER CHOSE TO BASE HIMSELF MERELY ON THE GENERAL INFERENCE TO BE DRAWN FROM THE READING OF THE INVES TIGATION REPORT AND THE STATEMENT OF MR.MAHES GARG. TO ELEVATE THE INFERENCE WHICH CAN BE DRAWN ON THE BASIS OF READING OF SUCH MATERIAL INTO JUDICIAL CONCLUSIONS WOULD BE IMPROPER, MORE SO WHEN THE ASSESSEE PRODUCED MATERIAL. THE LEAST THAT THE ASS ESSING OFFICER OUGHT TO HAVE DONE WAS TO ENQUIRE INTO THE MATTER BY, IF NECESSARY, IN VOKING HIS POWERS UNDER SECTION 131 SUMMONING THE SHARE APPLICANTS OR DIRECTORS. NO EF FORT WAS MADE IN THAT REGARD. IN THE ABSENCE OF ANY SUCH FINDING THAT THE MATERIAL D ISCLOSED WAS UNTRUSTWORTHY OR LACKED CREDIBILITY THE ASSESSING OFFICER MERELY CONCLUDED ON THE BASIS OF ENQUIRY REPORT, WHICH COLLECTED CERTAIN FACTS AND THE STATEMENTS OF MR.MA HESH GARG THAT THE INCOME SOUGHT TO BE ADDED FELL WITHIN THE DESCRIPTION OF S.68 OF THE INCOME TAX ACT, 1961. 7. HAVING REGARD TO THE ENTIRETY OF FACTS AND CIRCU MSTANCES, THE COURT IS SATISFIED THAT THE FINDING OF THE TRIBUNAL IN THIS CASE ACCOR DS WITH THE RATIO OF THE DECISION OF THE SUPREME COURT IN LOVELY EXPORTS (SUPRA). 8. THE DECISION IN THIS CASE IS BASED ON THE PECULI AR FACTS WHICH ATTRACT THE RATIO OF LOVELY EXPORTS (SUPRA). WHERE THE ASSESSEE ADDUCES EVIDENCE IN SUPPORT OF THE SHARE APPLICATION MONIES, IT IS OPEN TO THE ASSESSING OFF ICER TO EXAMINE IT AND REJECT IT ON TENABLE GROUNDS. IN CASE HE WISHES TO RELY ON THE REPORT OF THE INVESTIGATION AUTHORITIES, SOME MEANINGFUL ENQUIRY OUGHT TO BE CO NDUCTED BY HIM TO ESTABLISH A LINK BETWEEN THE ASSESSEE AND THE ALLEGED HAWALA OPERATO RS, SUCH A LINK WAS SHOWN TO BE PRESENT IN THE CASE OF NOVA PROMOTERS & FINLEASE (P ) LTD. (SUPRA) RELIED UPON BY THE REVENUE. WE ARE THEREFORE NOT TO BE UNDERSTOOD TO CONVEY THAT IN ALL CASES OF SHARE CAPITAL ADDED UNDER SECTION 68, THE RATIO OF LOVELY EXPORTS (SUPRA) IS ATTRACTED, IRRESPECTIVE OF THE FACTS, EVIDENCE AND MATERIAL. ITA NO. 3476/DEL/2011 ASSESSMENT YEAR 2002-03 MNS GLOBAL FINANCE LTD. 9 6.5. APPLYING THE PROPOSITIONS LAID DOWN IN THESE CASE LAWS TO THE FACTS OF THIS CASE, WE UPHOLD THE ORDER OF THE LD.COMMISSIONER OF INCOM E TAX (APPEALS). THE ARGUMENTS OF THE LD.D.R. AS TO THE DATE OF EXECUTION OF AFFID AVIT, CONFIRMATION LETTER ETC. ARE NO DOUBT CIRCUMSTANCES TO BE CONSIDERED. BUT, IN THE ABSENCE OF ANY INVESTIGATION, MUCH LESS GATHERING OF EVIDENCE BY THE ASSESSING OFFICER , WE HOLD THAT AN ADDITION CANNOT BE SUSTAINED MERELY BASED ON INFERENCES DRAWN BY CIRCU MSTANCES. 6.6. IN VIEW OF THE ABOVE DISCUSSIONS, WE HOLD THAT THE ADDITION HAS BEEN RIGHTLY DELETED BY THE LD.CIT(APPEALS). 7. IN THE RESULT THE APPEAL OF THE REVENUE IS DISMI SSED. ORDER PRONOUNCED IN THE OPEN COURT ON 17 TH APRIL,2014. SD/- SD/- (A.T. VARKEY) (J.SUDHAKAR REDDY) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: THE 17 TH APRIL, 2014 *MANGA ITA NO. 3476/DEL/2011 ASSESSMENT YEAR 2002-03 MNS GLOBAL FINANCE LTD. 10 COPY OF THE ORDER FORWARDED TO: 1. APPELLANT; 2.RESPONDENT; 3.CIT; 4.CIT (A); 5.DR; 6.GUARD FILE BY ORDER ASST. REGISTRAR