THE DCIT., CIRCLE-2(1)., VIJAYAWADA., Vijayawada V. Sri Ravi Ramesh Babu, Vijayawada

ITA 466/VIZ/2012

• Counselvise Citation: [2016] 132 COUNSELVISE.COM (IT) 1010 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 3 year(s) 7 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-07-2016
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 03-12-2015
• Assessment Year: 2007-2008
• Appeal Filed On: 14-12-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: K RAVI
• Assessee Lawyers: R PRASAD
• Keywords: Revenue expenditure; Capital expenditure

Judgement Text

ITA NO.466/VIZAG/2012 RAVI RAMESH BABU, VIJAYAWADA 1 , , IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM . , . , $ BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER & SHRI G. MANJUNATHA, ACCOUNTANT MEMBER ./I.T.A.NO.466/VIZAG/2012 ( / ASSESSMENT YEAR: 2007-08) DCIT, CIRCLE - 2(1), VIJAYAWADA VS. RAVI RAMESH BABU, VIJAYAWADA [PAN: ADTPR 1314G ] ( % / APPELLANT) ( &'% / RESPONDENT) / APPELLANT BY : SHRI K. RAVI, DR / RESPONDENT BY : SHRI M.S.R. PRASAD, AR / DATE OF HEARING : 25.05.2016 / DATE OF PRONOUNCEMENT : 22.07.2016 / O R D E R PER G. MANJUNATHA, ACCOUNTANT MEMBER: THIS APPEAL FILED BY THE REVENUE IS DIRECTED AGAIN ST THE ORDER OF CIT(A), VIJAYAWADA DATED 27.6.2012 AND IT PERTAINS TO THE ASSESSMENT YEAR 2007-08. ITA NO.466/VIZAG/2012 RAVI RAMESH BABU, VIJAYAWADA 2 2. THE BRIEF FACTS OF THE CASE ARE THAT THE ASSESSE E IS AN INDIVIDUAL ENGAGED IN THE BUSINESS OF C&F AGENT AND ALSO IN TH E BUSINESS OF MULTI LEVEL CHAIN MARKETING FOR THE PRODUCTS OF M/S. QUES T NET ENTERPRISES INDIA PVT. LTD. THE ASSESSEE HAS FILED ITS RETURN OF INCOME FOR THE ASSESSMENT YEAR 2007-08 ON 31.10.2007 DECLARING TOT AL INCOME OF ` 2,17,86,160/-. THE CASE WAS SELECTED FOR SCRUTINY A ND ACCORDINGLY, NOTICE U/S 143(2) OF THE ACT WAS ISSUED. IN RESPON SE TO NOTICE, THE AUTHORIZED REPRESENTATIVE OF THE ASSESSEE APPEARED FROM TIME TO TIME AND FURNISHED INFORMATION/DOCUMENTS, BANK ACCOUNTS AND OTHER DETAILS CALLED FOR. DURING THE COURSE OF ASSESSMENT PROCEE DINGS, THE A.O. NOTICED THAT THE ASSESSEE HAS INCURRED AN AMOUNT OF ` 78,85,275/- UNDER THE HEAD E-CARD EXPENSES, THEREFORE, TO ASC ERTAIN THE CORRECTNESS OF THE CLAIM OF THE ASSESSEE, ASKED TO FURNISH DETA ILS OF EXPENDITURE AND ALSO TO SUBSTANTIATE THE CLAIM BY FURNISHING NECESS ARY EVIDENCES. IN RESPONSE TO NOTICES, THE ASSESSEE FILED LEDGER EXTR ACT OF EXPENDITURE DEBITED UNDER THE HEAD E-CARD EXPENDITURE, HOWEVER, FAILED TO GIVE THE NAME AND ADDRESS OF THE PERSONS TO WHOM THESE DEMAN D DRAFTS WERE GIVEN OR FOR WHOM THE E-CARDS WERE PURCHASED. THE A .O. AFTER CONSIDERING THE EXPLANATIONS OF THE ASSESSEE OBSERV ED THAT PAYMENT MADE BY THE ASSESSEE TOWARDS E-CARD EXPENSES IS INI TIAL OUTLAY, HENCE IT IS A CAPITAL EXPENDITURE. THE E-CARD EXPENDITURE WA S INCURRED FOR ITA NO.466/VIZAG/2012 RAVI RAMESH BABU, VIJAYAWADA 3 ACQUIRING OR BRINGING INTO EXISTENCE AN ASSET OR AD VANTAGE FOR THE ENDURING BENEFIT OF THE BUSINESS AS ASSESSEE IS GOI NG TO RECEIVE COMMISSION FOR EVER, HENCE, THIS EXPENDITURE IS ATT RIBUTABLE TO CAPITAL EXPENDITURE. THE A.O. FURTHER OBSERVED THAT IN ADD ITION TO THIS, THE ASSESSEE NEEDS TO PROVE THE FACT OF PAYMENT OF DDS/ E-CARDS TO THE NEW MEMBERS SO AS TO CLAIM IT AS REVENUE EXPENDITURE. BUT, EXCEPT LEDGER ACCOUNTS COULD NOT PRODUCE ANY EVIDENCE TO SUBSTANT IATE THE CLAIM. THE A.O. FURTHER OBSERVED THAT THE ASSESSEE HAS SPENT T HE MONEY, WHEREBY IT BECOME A SOURCE OF INCOME AND IT IS ALSO A FACT THAT THE ASSESSEE ACQUIRED A PROFIT MAKING MACHINERY IN THE FORM OF T EAM MEMBERS SO THAT HE COULD GET COMMISSION PERMANENTLY. THE ASSES SEE ALLEGEDLY INVESTED THIS AMOUNT TO GET THE EVERLASTING VALUE I N THE FORM OF COMMISSION. THIS IS NOT A CASE WHERE THE EXPENDITU RE MADE FOR RUNNING THE BUSINESS ARE CONDUCTING THE OPERATIONS OF THE B USINESS, HENCE IT CANNOT BE TREATED AS OPERATIONAL EXPENSES. WITH THES E OBSERVATIONS, DISALLOWED TOTAL EXPENDITURE INCURRED UNDER THE HEA D E-CARD EXPENDITURE AS CAPITAL EXPENDITURE. 3. AGGRIEVED BY THE ASSESSMENT ORDER, THE ASSESSEE PREFERRED AN APPEAL BEFORE THE CIT(A). BEFORE THE CIT(A), THE A SSESSEE REITERATED THE SUBMISSIONS MADE BEFORE THE A.O. THE ASSESSEE FURTHER SUBMITTED ITA NO.466/VIZAG/2012 RAVI RAMESH BABU, VIJAYAWADA 4 THAT E-CARD EXPENDITURE IS INCURRED FOR THE PURPOSE OF EARNING INCOME. IT IS FURTHER SUBMITTED THAT E-CARD EXPENSES ARE NO THING BUT A SUBSCRIPTION FEE PAID TO THE COMPANY TO BECOME A ME MBER OF THE CHAIN, THEREFORE, THE A.O. WAS NOT CORRECT IN HOLDING THAT THE EXPENDITURE INCURRED UNDER THE HEAD E-CARD EXPENSES IS INCURRED TOWARDS BRINGING INTO EXISTENCE OF AN ASSET OR GETTING ENDURING BENE FIT OUT OF THE INVESTMENT FOR EVER. THE ASSESSEE FURTHER SUBMITTE D THAT THE NATURE OF BUSINESS OF M/S. QUEST NET ENTERPRISES INDIA PVT. L TD. IS THAT IT IS INTO THE BUSINESS OF MULTI LEVEL CHAIN MARKETING, WHEREI N IT ADMITS INDIVIDUALS AS MEMBERS BY COLLECTING CERTAIN AMOUNT OF ENTRY FE E. THE PERSON WHO BECOMES MEMBER OF THE SCHEME WILL HAVE TO ADD NEW M EMBERS TO HIS TEAM SO THAT THE PREVIOUS MEMBER WILL GET COMMISSIO N OUT OF THE BUSINESS DONE BY THE NEW MEMBER. THE ASSESSEE BEIN G A MEMBER OF THE CHAIN MARKETING GROUP HAS PURCHASED MORE NUMBER OF E-CARDS BEING MEMBERSHIP CARDS AND DISTRIBUTED TO VARIOUS INDIVID UALS TO EXPAND ITS BUSINESS SO AS TO GET MORE COMMISSION. DURING THE Y EAR UNDER CONSIDERATION, THE ASSESSEE HAS EARNED COMMISSION F ROM M/S. QUEST NET TO THE EXTENT OF ` 3,69,95,494/-, AS AGAINST IT HAS INCURRED E-CARD EXPENDITURE OF ` 78,85,275/-. THE VERY BASIC PURPOSE OF INCURRING EXPENDITURE UNDER THE HEAD E-CARD EXPENSES IS TO EA RN COMMISSION. THERE IS NO ELEMENT OF CAPITAL EXPENDITURE IS INVOL VED. THE A.O. WITHOUT ITA NO.466/VIZAG/2012 RAVI RAMESH BABU, VIJAYAWADA 5 VALID REASONS TREATED E CARD EXPENDITURE AS CAPITAL IN NATURE AND DISALLOWED. 4. DURING THE COURSE OF APPELLATE PROCEEDINGS, THE CIT(A) HAS FORWARDED SUBMISSIONS OF ASSESSEE ALONG WITH ADDITI ONAL EVIDENCES TO THE A.O. FOR HIS COMMENTS. THE A.O. VIDE HIS REMAND REPORT DATED 13.4.2012 ADMITTED THAT THE ASSESSEE HAS PURCHASED E-CARDS FROM M/S. QUEST NET ENTERPRISES INDIA PVT. LTD. AND GIVEN THE SAME TO EXISTING MEMBERS FOR ONWARD TRANSMISSION OF THE SAME TO NEW MEMBERS WHO ARE NOT HAVING CAPACITY TO INVEST WITH A VIEW TO ENHANC E THE NETWORK DOWN THE LINE AND TO DEVELOP THE TEAM BASE TO EARN MORE INCOME/COMMISSION THERE FROM. THE A.O. FURTHER OBSERVED THAT AS THE BUSINESS CARRIED ON BY THE ASSESSEE IS IN THE NATURE OF CHAIN MARKETING , DEVELOPING HIS TEAM BASE BY ENROLLING MORE MEMBERS IS ESSENTIAL TO INCR EASE HIS BUSINESS AND TO EARN MORE INCOME. DURING THE COURSE OF REMA ND PROCEEDINGS, IN ORDER TO VERIFY THE GENUINENESS OF THE CLAIM MADE B Y THE ASSESSEE, HE WAS ASKED TO PRODUCE THE INDIVIDUAL REPRESENTATIVE BEFORE ME FOR EXAMINATION. IN RESPONSE TO THE SAME, THE ASSESSEE HAS PRODUCED 4 INDIVIDUALS TO WHOM HE HAS GIVEN MAXIMUM E-CARDS. T HE INDIVIDUAL REPRESENTATIVES WERE EXAMINED AND STATEMENTS WERE R ECORDED FROM ITA NO.466/VIZAG/2012 RAVI RAMESH BABU, VIJAYAWADA 6 THEM. ALL THE 4 REPRESENTATIVES HAVE CONFIRMED THA T THE E-CARDS WERE PURCHASED BY THE ASSESSEE FOR ENROLLING THE NEW MEM BERS. 5. THE CIT(A) AFTER CONSIDERING THE EXPLANATIONS FU RNISHED BY THE ASSESSEE AND ALSO TAKEN INTO ACCOUNT THE REMAND REP ORT ISSUED BY THE A.O. HELD THAT THE ASSESSING OFFICER IN HIS REMAND REPORT HAS CLARIFIED THAT E-CARD EXPENSES CLAIMED BY THE ASSESSEE ARE GE NUINELY INCURRED FOR THE PURPOSE OF BUSINESS. THE CIT(A) FURTHER HELD TH AT E-CARD EXPENDITURE INCURRED BY THE ASSESSEE IS NOTHING BUT A SUBSCRIPTION CHARGE PAID TO COMPANY TO BECOME A MEMBER OF THE CH AIN MARKETING GROUP. THEREFORE, THE A.O. WAS NOT CORRECT IN HOLDI NG THAT THE EXPENDITURE INCURRED UNDER THE HEAD E-CARD EXPENSES IS AN INITIAL OUTLAY AND ASSESSEE IS GETTING ENDURING BENEFIT OUT OF IT. WITH THESE OBSERVATIONS, DELETED THE ADDITIONS MADE BY THE A.O . AGGRIEVED BY THE CIT(A) ORDER, THE REVENUE IS IN APPEAL BEFORE US. 6. THE LD. D.R. SUBMITTED THAT THE CIT(A) ERRED IN TREATING E-CARD EXPENSES AS REVENUE EXPENDITURE WITHOUT GIVING REAS ONS FOR TREATING THE SAME AS REVENUE EXPENDITURE BY FOLLOWING THE HONBL E APEX COURT DECISION IN THE CASE OF ABDUL KAYOOM VS. CIT AND CI T VS. ASHOK LEYLAND, IN WHICH IT WAS HELD THAT THERE IS NO HARD AND FAST RULE FOR DETERMINATION OF CAPITAL EXPENDITURE. THE D.R. FURT HER SUBMITTED THAT ITA NO.466/VIZAG/2012 RAVI RAMESH BABU, VIJAYAWADA 7 THE LD. CIT(A) FAILED TO CONSIDER THE ELABORATE DIS CUSSIONS MADE BY THE A.O. IN THE ASSESSMENT ORDER THAT E-CARD EXPENSES A RE INITIAL OUTLAY AND THE EXPENDITURE WAS INCURRED FOR THE ENDURING BENEF IT OF THE BUSINESS AS THE ASSESSEE IS GOING TO RECEIVE COMMISSION FOREVER . THE D.R. FURTHER SUBMITTED THAT BY INCURRING THIS EXPENDITURE, THE A SSESSEE IS GETTING A RIGHT TO RECEIVE COMMISSION AND HE IS ENTITLED TO S OMETHING MORE THAN WHAT HE IS EXPECTED FROM HIS OWN INVESTMENT AS AN I NDEPENDENT REPRESENTATIVE OF THE COMPANY. THE EXPENDITURE IS N OT MADE FOR RUNNING THE BUSINESS OR CONDUCTING DAY TO DAY OPERATIONS OF THE ASSESSEE. THE CIT(A) WITHOUT APPRECIATING THE FACT, SIMPLY HELD T HAT THE EXPENDITURE INCURRED BY THE ASSESSEE TOWARDS E-CARD EXPENSES IS REVENUE IN NATURE. ON THE OTHER HAND, THE LD. A.R. FOR THE ASSESSEE, S TRONGLY SUPPORTED THE CIT(A) ORDER. 7. WE HAVE HEARD BOTH THE PARTIES, PERUSED THE MATER IALS AVAILABLE ON RECORD AND GONE THROUGH THE ORDERS OF THE AUTHOR ITIES BELOW. THE A.O. DISALLOWED E-CARD EXPENDITURE FOR THE REASON T HAT THE EXPENDITURE INCURRED BY THE ASSESSEE IS CAPITAL IN NATURE. THE A.O. FURTHER OBSERVED THAT THE EXPENDITURE INCURRED UNDER THE HEAD E-CARD EXPENSES IS AN INITIAL OUTLAY AND THE ASSESSEE IS GETTING ENDURING BENEFIT OUT OF THE EXPENDITURE, THEREFORE, IT IS A CAPITAL IN NATURE B UT NOT A REVENUE ITA NO.466/VIZAG/2012 RAVI RAMESH BABU, VIJAYAWADA 8 EXPENDITURE. THE A.O. FURTHER OBSERVED THAT IN ADDI TION TO THIS, THE ASSESSEE HAS FAILED TO PROVE THE EXPENDITURE INCURR ED UNDER THE HEAD E- CARD EXPENSES WITH NECESSARY EVIDENCES. EXCEPT FURN ISHING LEDGER EXTRACT, HE COULD NOT FURNISH ANY EVIDENCES TO SUBS TANTIATE THE CLAIM OF EXPENDITURE. IT IS THE CONTENTION OF THE ASSESSEE T HAT E-CARD EXPENSES ARE NOTHING BUT A SUBSCRIPTION CHARGES TO BECOME A MEMBER OF MULTI LEVEL CHAIN MARKETING. HE HAD PURCHASED E-CARD FROM M/S. QUEST NET MARKETING INDIA PVT. LTD. AND GIVEN THE SAME TO EXI STING MEMBERS FOR ONWARD TRANSMISSION OF THE SAME TO NEW MEMBERS TO E NHANCE THE NETWORK DOWN THE LINE AND TO DEVELOP TEAM BASE TO E ARN MORE INCOME. THEREFORE, THE A.O. WAS NOT CORRECT IN OBSERVING TH AT THE ASSESSEE HAS NOT PROVED THE EXPENDITURE AND ALSO THE EXPENDITURE INCURRED BY THE ASSESSEE IS CAPITAL IN NATURE. 8. WE FIND FORCE IN THE ARGUMENTS OF THE ASSESSEE FO R THE REASON THAT THE E-CARD EXPENDITURE INCURRED BY THE ASSESSEE IS NOT A CAPITAL EXPENDITURE, AS THE ASSESSEE HAS PAID THE AMOUNT TO WARDS PURCHASE OF E-CARDS FROM MULTI LEVEL CHAIN MARKETING COMPANY TO BE PASSED ON TO OTHER MEMBERS OF THE GROUP SO AS TO ENHANCE THE TEA M BASE TO EARN MORE INCOME. THE E-CARD EXPENDITURE INCURRED BY THE ASSESSEE IS NOTHING BUT SUBSCRIPTION CHARGES PAID TO BECOME A M EMBER OF A MULTI ITA NO.466/VIZAG/2012 RAVI RAMESH BABU, VIJAYAWADA 9 LEVEL MARKETING. THE ASSESSEE HAS PURCHASED MEMBER SHIP CARDS AND DISTRIBUTED TO EXISTING MEMBERS TO ADMIT NEW MEMBER S TO THE GROUP, SO THAT HE WILL GET COMMISSION ON THE BUSINESS DONE BY THE MEMBERS OF THE GROUP. THE CIT(A) AFTER CONSIDERING THE DETAILS FIL ED BY THE ASSESSEE AND ALSO TAKEN INTO ACCOUNT THE REMAND REPORT OF THE A. O. HELD THAT E-CARD EXPENDITURE INCURRED BY THE ASSESSEE IS REVENUE IN NATURE AND ALSO THE ASSESSEE HAS PROVED THE EXPENDITURE WITH NECESSARY EVIDENCES. THE RELEVANT PORTION OF THE CIT(A) ORDER IS EXTRACTED B ELOW: 6. FROM THE REMAND REPORT SUBMITTED BY THE ASSESSI NG OFFICER, IT IS CLEAR THAT OF EXPENDITURE INCURRED IS NOT IN DOUBT. THE ONLY OTHER ISSUE REMAINS TO BE EXAMINED IS WHETHER THE GENUINENESS T HE EXPENDITURE IS CAPITAL OR REVENUE IN NATURE. VARIOUS COURTS, INCLU DING THE HON'BLE SUPREME COURT IN THE CASES OF M/S. ABDUL KAYOOM VS. CIT (1962) 44 ITR 689 AND CIT VS. ASHOK LEYLAND LTD. (86 ITR 549) , HAVE HELD THAT THERE CANNOT BE A HARD AND FAST RULE FOR DETERMINAT ION OF A CAPITAL OR REVENUE EXPENDITURE. THE NATURE OF EXPENDITURE CAN ONLY BE DETERMINED FROM THE ACTUAL FACTS OF THE CASE. IN TH E APPELLANTS CASE, AS BORNE OUT IN THE REMAND REPORT, THE E-CARDS ARE NOTHING BUT TRANSMISSION OF MONEY IN DIFFERENT DENOMINATIONS, W HICH CAN BE USED FOR PURCHASE OF GOLD COINS BY THE MEMBERS. PURCHASE OF F-CARDS GIVES THE OWNER THE POSSIBILITY OF PURCHASING GOLD COINS, AS PART OF THE BUSINESS MODEL OF M/S. QUEST NET ENTERPRISES INDIA PVT. LTD OF WHICH THE APPELLANT IS ONE OF THE MEMBERS IN THE DISTRIBU TION CHAIN: AS NOTED BY THE ASSESSING OFFICER IN THE REMAND REPORT, THER E IS NO GUARANTEE THAT THE APPELLANT WILL GET ENDURING BENEFITS YEARS TOGETHER FOR THE E- CARDS SUPPLIED BY HIM TO THE MEMBERS DOWN THE LINE, AS ONCE THE CHAIN IS STOPPED AT ONE STAGE, THE BENEFIT THERE FR OM WOULD END FURTHER, AS SUBMITTED BY THE APPELLANT, THERE IS NO GUARANTEE THAT THE PERSONS TO WHOM THE E-CARDS HAVE BEEN GIVEN WILL GE NERATE COMMISSION TO THE APPELLANT BY ACTIVELY ENGAGING IN SALES PROMOTION OF THE PRODUCTS OF M/S QUEST NET ENTERPRISES INDIA PVT . LTD., AND THERE IS NO GUARANTEE THAT EACH INDIVIDUAL PERSON WILL BE SU CCESSFUL IN GENERATING FURTHER CUSTOMERS/MEMBERS IN THE MULTI L EVEL MARKETING CHAIN. THE ASSESSING OFFICER IN HIS REMAND REPORT H AS ALSO CLARIFIED THAT THE 'E CARD EXPENSES CLAIMED BY THE ASSESSEE ARE GE NUINELY INCURRED BY THE ASSESSEE, WHOLLY AND EXCLUSIVELY IN CONNECTI ON WITH EXPANDING ITA NO.466/VIZAG/2012 RAVI RAMESH BABU, VIJAYAWADA 10 HIS TEAM BASE AND DEVELOPING HIS BUSINESS.' ' IN VIEW OF THE FACTS AND CIRCUMSTANCES OF THE CASE AND THE REMAND REPORT SUB MITTED BY THE ASSESSING OFFICER, I HOLD THAT THE EXPENDITURE TOWA RDS PURCHASE OF E- CARDS IS PROPERLY EXPLAINED AND IS 'A REVENUE' EXPE NDITURE INCURRED FOR FURTHERANCE OF THE APPELLANTS BUSINESS. IN THE RE SULT, THE ADDITION MADE OF RS.78,85,275/- TOWARDS DISALLOWANCE OF E-CA RD EXPENSES, IS HEREBY DELETED. 9. THE CIT(A) DISCUSSED AT LENGTH, BEFORE COMING TO THE CONCLUSION THAT E-CARD EXPENDITURE INCURRED BY THE ASSESSEE IS REVENUE IN NATURE. THE FACTS REMAIN UNCHANGED. THE REVENUE HAS FAILED TO PROVE THE FINDINGS OF THE FACTS RECORDED BY THE CIT(A) IS INCORRECT. THEREFORE, WE ARE OF THE VIEW THAT THE C IT(A) HAS RIGHTLY HELD THAT THE E-CARD EXPENDITURE IS REVENUE IN NATURE. WE DO NOT SEE ANY ERROR OR INFIRMITY IN THE ORDER PASS ED BY THE CIT(A). HENCE, WE INCLINED TO UPHELD THE CIT(A) ORD ER AND DISMISS THE APPEAL FILED BY THE REVENUE. 10. IN THE RESULT, THE APPEAL FILED BY THE REVENUE IS DISMISSED. THE ABOVE ORDER WAS PRONOUNCED IN THE OPEN COURT ON 22 ND JUL16. SD/- SD/- ( . ) ( . ) (V. DURGA RAO) (G. MANJUNATHA) /JUDICIAL MEMBER /ACCOUNTANT MEMBER # /VISAKHAPATNAM: ' /DATED : 22.07.2016 VG/SPS ITA NO.466/VIZAG/2012 RAVI RAMESH BABU, VIJAYAWADA 11 )# *# /COPY OF THE ORDER FORWARDED TO:- 1. / THE APPELLANT THE DCIT, CIRCLE-2(1), VIJAYAWAD A 2. / THE RESPONDENT SHRI RAVI RAMESH BABU, 24-16-12 /28, FF-2, VASANTHA APARTMENTS, NEAR LOYOLA COLLEGE, VIJAYAWADA 3. + / THE CIT, VIJAYAWADA 4. + ( ) / THE CIT (A), VIJAYAWADA 5. # . , . , # / DR, ITAT, VISAKHAPATNAM 6 . / GUARD FILE / BY ORDER // TRUE COPY // 12 . (SR.PRIVATE SECRETARY) . , # / ITAT, VISAKHAPATNAM