LUCENT TECHNOLOGIES GRL LLC, MUMBAI V. DDIT (IT) 4(1), MUMBAI

ITA 6353/MUM/2009

• Counselvise Citation: [2010] 135 COUNSELVISE.COM (IT) 3510 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-12-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: L
• Next Hearing Date: 20-10-2010
• Assessment Year: 2006-2007
• Appeal Filed On: 09-12-2009
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: NARENDRA SINGH

Judgement Text

ITA NO : 6353/MUM/09 ASSESSMENT YEAR:2002-03 PAGE 1 OF 8 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI L BENCH, MUMBAI [CORAM : N V VASUDEVAN JM, AND PRAMOD KUMAR AM] ITA NO. : 6353/MUM/09 ASSESSMENT YEAR: 2002-03 LUCENT TECHNOLOGIES GRL LLC APPELLANT VS. DEPUTY DIRECTOR OF INCOME TAX -(INTERNATIONAL TAXATION) CIRCLE 4 (1), MUMBAI 400 020 . RESPONDEN T APPEARANCES: P J PARDIWALA AND MADHUR AGARWAL, FOR THE APPELLANT NARENDRA SINGH, FOR THE RESPONDENT O R D E R PER PRAMOD KUMAR: 1. BY WAY OF THIS APPEAL, THE ASSESSEE HAS CHALLENG ED CORRECTNESS OF CIT(A)S ORDER DATED 7 TH OCTOBER 2009, FOR THE ASSESSMENT YEAR 2006-07, ON THE FOLLOWING GROUNDS : 1. ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CAS E AND IN LAW, LEARNED CIT(A) ERRED IN NOT DIRECTING THE ASSESSING OFFICER TO UNCONDITIONALLY GRANT FULL TAX CREDIT TO THE APPELL ANT FOR THE TAXES DEDUCTED AT SOURCE BY RELIANCE INFOCOMM LIMITED OF RS ITA NO : 6353/MUM/09 ASSESSMENT YEAR:2002-03 PAGE 2 OF 8 24,41,58,046 AND, CONSEQUENTLY, GRANT REFUND OF THE SAID AMOUNT AS THE ENTIRE ADDITION MADE BY THE AO WAS DELETED B Y THE CIT(A). 2. ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CAS E AND IN LAW, LEARNED CIT(A) ERRED IN NOT DIRECTING THE AO TO UNC ONDITIONALLY GRANT CREDIT, AND, CONSEQUENTLY, REFUND FOR A SUM O F RS. 21,26,74,006, BEING THE TDS DEDUCTED BY THE PAYER, IN RESPECT OF WHICH THE ORIGINAL TDS CERTIFICATES WERE SUBMITTED BY YOUR APPELLANT WITH THE AO DURING THE COURSE OF ASSESSME NT PROCEEDINGS. 3. ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CAS E AND IN LAW, LEARNED CIT(A), WITHOUT APPRECIATING THE PROVISIONS OF THE INCOME TAX ACT, 1961, AND THE FACT THAT, AS ADMITTE D BY THE AO, THE PAYEE HAD CONFIRMED, VIDE LETTER DATED 24 TH DECEMBER 2008, THAT WHATEVER TAXES WERE REFUNDED TO IT WOULD BE PA ID BACK TO THE GOVERNMENT AS PER THE INDEMNITY BOND DATED 18 TH DECEMBER 2008, ERRED IN DIRECTING THE AO TO RESTRICT THE CRE DIT THE TDS TO YOUR APPELLANT TO THE EXTENT OF TDS NOT CLAIMED/ OB TAINED BY THE PAYER, OR AMOUNTS WHICH HAVE BEEN DEPOSITED BY THE PAYER WITH THE GOVERNMENT TREASURY, OUT OF THE TDS REFUNDED TO THE PAYER. 2. THE ISSUE IN APPEAL LIES IN A VERY NARROW COMPAS S OF MATERIAL FACTS. THE ASSESSEE (LUCENT, IN SHORT), A COMPANY WITH FIS CAL DOMICILE IN THE UNITED STATES OF AMERICA, IS ENGAGED, INTER ALIA, I N THE BUSINESS OF SUPPLY OF COPY RIGHTED SOFTWARE IN CONNECTION WITH TELECOM MUNICATIONS PROJECT. DURING THE RELEVANT PREVIOUS YEAR, THE ASSESSEE REC EIVED GROSS AMOUNT OF RS 162,77,19,401, TOWARDS SUPPLY OF SOFTWARE, FROM RELIANCE INFOCOMM LIMITED (RELIANCE INFO, IN SHORT) OUT OF WHICH WITH HOLDING TAX UNDER SECTION 195 OF THE INCOME TAX ACT, COMPUTED @ 15% U NDER ARTICLE 12 OF INDIA US DOUBLE TAXATION AVOIDANCE AGREEMENT, AMOUN TING TO RS 24,41,58,046 WAS SAID TO HAVE BEEN DEDUCTED BY THE RELIANCE. THE PAYER ALSO ISSUED CERTIFICATES EVIDENCING THESE TAX WITHH OLDINGS, I.E. TDS CERTIFICATES, AFTER DEPOSITING THE TAXES SO DEDUCTE D BY THE RELIANCE AND IN THE PRESCRIBED MANNER, FOR A SUM OF RS 21,26,74,00 6. AS ON THE TIME OF FILING THE INCOME TAX RETURN, THE REMAINING TDS CER TIFICATES WERE SAID TO ITA NO : 6353/MUM/09 ASSESSMENT YEAR:2002-03 PAGE 3 OF 8 BE IN THE PROCESS OF BEING ISSUED. ON THE STRENGTH OF TDS CERTIFICATES SO ISSUED BY THE PAYER, LUCENT CLAIMED CREDITS FOR TAX ES DEDUCTED AT SOURCE. IN THE MEANTIME, HOWEVER, THERE WERE SOME NOTEWORTHY D EVELOPMENTS, WHICH HAVE MATERIAL BEARING ON THE ISSUE IN APPEAL BEFORE US, AT THE END OF THE PAYER ALSO. IT APPEARS THAT THE PAYERS STAND WAS T HAT NO TAXES ARE DEDUCTIBLE FROM PAYMENTS MADE FOR SUPPLY OF COPYRIG HTED SOFTWARE, IN AS MUCH THE PAYMENTS WERE ONLY FOR THE USE OF COPYRIGH TED ARTICLE AND NOT THE COPYRIGHT ITSELF. ACCORDINGLY, RELIANCE INFO M OVED AN APPLICATION TO HIS ASSESSING OFFICER REQUESTING PERMISSION TO MAKE THE REMITTANCE TO THIS ASSESSEE WITHOUT ANY DEDUCTION OF TAX AT SOURCE. T HIS APPLICATION WAS TURNED DOWN BY THE ASSESSING OFFICER. AGGRIEVED, RE LIANCE INFO CARRIED THE MATTER IN APPEAL BEFORE THE CIT(A), BUT, AT THE SAM E TIME, RELIANCE INFO AS WELL DEDUCTED TAX AT SOURCE FROM THE PAYMENTS MADE TO THE ASSESSEE. ON BEING SUCCESSFUL IN APPEAL, RELIANCE INFO WAS ALSO REFUNDED THE AMOUNT THAT IT HAD DEDUCTED AT SOURCE FROM PAYMENTS MADE T O LUCENT AND DEPOSITED IN THE GOVERNMENT TREASURY 3. IT WAS IN THIS BACKGROUND THAT THE CLAIM FOR CRE DIT OF TDS CERTIFICATES, IN ASSESSMENT OF LUCENT, WAS DECLINED BY THE ASSESS ING OFFICER, AND, WHILE DOING SO, THE ASSESSING OFFICER, INTER ALIA , OBSERVED AS FOLLOWS: THE CONTENTION AND THE DETAILED LEGAL SUBMISSION OF THE ASSESSEE HAS BEEN DULY CONSIDERED BUT THE SAME IS NOT FOUND TO BE ACCEPTABLE. VERIFICATION OF THE AUTHENTICITY AND GE NUINENESS OF THE TDS CERTIFICATES ARE ALWAYS WITHIN THE RIGHTS O F THE DEPARTMENT. MOREOVER, THIS VERIFICATION IS A FACTUA L MATTER, AND HENCE LEGAL SUBMISSIONS ARE NOT REQUIRED. THE CRED IT OF THE TDS HAS TO BE GIVEN IF THE CERTIFICATES ARE GENUINE. IN THE INSTANT CASE, THE FACT THAT TAX DEPOSITED BY RELIANCE HAS BEEN RE FUNDED TO IT IS KNOWN, AND HENCE CERTIFICATES ISSUED BY IT NO LONGE R REMAIN VALID AS NO TAX REMAINS DEPOSITED WITH THE GOVERNMENT. IN VIEW OF THE ABOVE, AN ENQUIRY WAS CONDUCTED FROM RELIANCE INFOC OMM LIMITED, VIDE LETTER DATED 24 TH DECEMBER 2008, GIVING THEM THE DETAILS OF THE TDS CERTIFICATES ON WHICH CREDIT WAS CLAIMED BY THE ITA NO : 6353/MUM/09 ASSESSMENT YEAR:2002-03 PAGE 4 OF 8 ASSESSEE, AND THEY WERE REQUIRED TO CONFIRM THAT T HE TAXES AS MENTIONED IN THOSE CERTIFICATES HAVE BEEN ACTUALLY DEPOSITED. IN RESPONSE, RELIANCE INFOCOMM LIMITED FILED A LETTER ON 29.12.2008 STATING THAT WHATEVER TAXES HAVE BEEN REFUNDED TO T HEM, SHALL BE PAID BACK TO THE GOVERNMENT AS PER THEIR INDEMNITY BOND DATED 18.12.2006. HOWEVER, TILL THAT TIME, NO CONFIRMATIO N OF THE CERTIFICATE WAS DONE. IN VIEW OF THE ABOVE, CREDIT FOR TDS WAS NOT GIVEN TO THE ASSESSEE AS NO TAXES HAVE REMAINED TO BE DEPOSITED. 4. THE ASSESSING OFFICER FURTHER ADDED THAT THE C ONTENTION OF THE ASSESSEE THAT THE RECIPIENT CANNOT BE PENALIZED FOR AN INVALID TDS CERTIFICATE IS ALSO NOT ACCEPTABLE, IN VIEW OF THE FACT THAT THIS IS AN ARRANGEMENT BETWEEN THE TWO PARTIES AND IF CREDIT I S GIVEN TO THE CERTIFICATES, IT WOULD AMOUNT TO A PAYMENT BY THE DEPARTMENT FOR SOFTWARE SUPPLIED BY LUCENT TECHNOLOGIES GRL LLC TO RELIANC E INFOCOMM LIMITED. WITH THESE OBSERVATIONS, THE ASSESSEE WAS DECLINED ANY CREDIT FOR THE TAXES WHICH WERE WITHHELD BY RELIANCE INFO FROM PAY MENTS MADE TO LUCENT, AND IN RESPECT OF WHICH LUCENT HAS FURNISHE D THE TDS CERTIFICATES. AGGRIEVED, INTER ALIA, BY THE TDS CREDIT SO DECLINE D BY THE ASSESSING OFFICER, ASSESSEE CARRIED THE MATTER IN APPEAL, BUT THE CIT(A) ALSO CONFIRMED THE STAND SO TAKEN BY THE ASSESSING OFFIC ER. IN HER BRIEF OPERATIVE PORTION OF THE ORDER, THE CIT(A) HELD AS FOLLOWS : I HAVE CONSIDERED THE SUBMISSIONS MADE BY THE APPEL LANT. THE AO IS DIRECTED TO VERIFY WHETHER THE TDS REFUNDED TO R ELIANCE HAS BEEN RE-DEPOSITED BY RELIANCE WITH THE GOVERNMENT, AND, IF YES, THE CREDIT OF THE SAME BE GRANTED TO THE APPELLANT AS PER LAW, ON THE BASIS OF ORIGINAL TDS CERTIFICATES FILED BY THE APPELLANT. IN RESPECT OF TDS, WHICH HAS NOT BEEN CLAIMED AS REFUN D BY RELIANCE, THE CREDIT OF THE SAME SHALL BE GRANTED T O THE APPELLANT AS PER LAW BASED ON ORIGINAL TDS CERTIFICATES PRODU CED BY THE APPELLANT. WHERE NO TDS CERTIFICATES ARE PRODUCED B Y THE APPELLANT, CREDIT BE GRANTED ON THE BASIS OF INDEMN ITY BEING OBTAINED BY THE APPELLANT AS PROVIDED IN THE PROCED URE OF LAW. 5. THE ASSESSEE IS AGGRIEVED AND IS IN APPEAL BEFOR E US. ITA NO : 6353/MUM/09 ASSESSMENT YEAR:2002-03 PAGE 5 OF 8 6. WE HAVE HEARD THE RIVAL CONTENTIONS, PERUSED THE MATERIAL ON RECORD AND DULY CONSIDERED THE APPLICABLE LEGAL POSITION. THE SHORT QUESTION THAT WE NEED TO ANSWER IS WHETHER LAWFUL IMPLICATIONS OF A VALID TAX DEDUCTION CERTIFICATE CAN BE DECLINED ON THE GROUND THAT THE PERSON WHO HAS ISSUED THE TAX DEDUCTION CERTIFICATES HAS BEEN REFUNDED TH E TAXES WHICH HE HAD DEPOSITED WITH THE GOVERNMENT. WE MAY ALSO POINT OU T THAT THE LEGISLATURE HAS NOW TAKEN NOTE OF AN ANOMALOUS SITU ATION LIKE THE ONE THAT WE ARE IN SEISIN OF THIS APPEAL, BY ENSURING THAT, WITH EFFECT FROM 1 ST JULY 2007, AN APPEAL UNDER SECTION 248 CAN ONLY BE FILED BY THE TAX DEDUCTOR WHEN TAX DEDUCTIBLE UNDER SECTION 195 IS T O BE BORNE BY THE TAX DEDUCTOR. HOWEVER, RIGHT NOW, WE ARE DEALING WITH A SITUATION IN WHICH APPEAL UNDER SECTION 248 WAS FILED BY THE TAX DEDUC TOR MUCH BEFORE 1 ST JULY 2007. 7. THERE IS NO DISPUTE THAT IN TERMS OF THE PROVIS IONS OF SECTION 199 OF THE INCOME TAX ACT, 1961, (A)NY DEDUCTION MADE IN ACCORDANCE WITH THE FOREGOING PROVISIONS OF THIS CHAPTER (CHAPTER XVII) AND PAID TO THE CENTRAL GOVERNMENT SHALL BE TREATED AS A PAYMENT OF TAX ON BEHALF OF THE PERSON FROM WHOSE INCOME THE DEDUCTION WAS MADE, . AND CREDIT SHALL BE GIVEN TO HIM FOR THE AMOUNT SO DEDUCTED ON THE PRODUCTION OF THE CERTIFICATE FURNISHED UNDER SECTION 203 IN THE ASSE SSMENT MADE UNDER THIS ACT FOR THE ASSESSMENT YEAR FOR WHICH SUCH INC OME IS ASSESSABLE. THERE IS ALSO NO DISPUTE THAT THE TAXES HAVE BEEN D EDUCTED IN ACCORDANCE WITH THE PROVISIONS OF SECTION 195, THE TAX DEDUCTI ON HAS FULFILLED HIS OBLIGATIONS UNDER SECTION 200 AND THAT TAX DEDUCTIO N CERTIFICATES HAVE BEEN ISSUED UNDER SECTION 203 AT LEAST TO THE EXT ENT OF TAX DEDUCTIONS AMOUNTING TO RS 21,26,74,006.ALL THESE REQUIREMENTS HAVE BEEN DULY COMPLIED WITH, AND, IN ALL FAIRNESS TO THE ASSESSIN G OFFICER, THE COMPLIANCE IN RESPECT OF THESE PROVISIONS HAS NOT EVEN BEEN QUESTIONED. THE ONLY REASON THAT HAS PROMPTED THE ASSESSING OFF ICER TO DECLINE THE ITA NO : 6353/MUM/09 ASSESSMENT YEAR:2002-03 PAGE 6 OF 8 CREDIT IN RESPECT OF THE ABOVE TDS CERTIFICATES IS THAT RELIANCE INFOCOMM LIMITED HAS BEEN REFUNDED TAXES WHICH WERE DEDUCTED BY RELIANCE INFOCOMM LIMITED AND WHICH WERE DEPOSITED WITH THE GOVERNMENT OF INDIA. 8. IT IS ALSO AN UNDISPUTED POSITION THAT SUCH A REFUND TO TAX DEDUCTOR, AS HAS BEEN GRANTED IN THE PRESENT CASE, IS NOT PR ESCRIBED UNDER THE SCHEME OF THE ACT BUT APPEARS TO BE AN ADMINISTRATI VE EXERCISE. LEARNED DEPARTMENTAL REPRESENTATIVE COULD NOT POINT OUT AN Y PROVISIONS OF LAW UNDER WHICH SUCH A REFUND CAN BE MADE PARTICULARL Y AS TDS CERTIFICATES ARE ALREADY ISSUED BY THE TAX DEDUCTOR, AND NO FAUL T IS FOUND IN THE CERTIFICATES SO ISSUED. 9. OUR ATTENTION HAS BEEN INVITED TO CIRCULAR NO. 769 DATED 6 TH AUGUST 1998 AND CIRCULAR NO. 770 DATED 20 TH APRIL 2000, ISSUED BY THE CENTRAL BOARD OF DIRECT TAXES, WHICH LAY DOWN THE GUIDELINE S ABOUT CIRCUMSTANCES UNDER WHICH TAXES CAN BE REFUNDED TO THE TAX DEDUCTOR. WE ARE, HOWEVER, NOT INCLINED TO GO INTO THE QUESTION WHETHER THE REFUND HAS BEEN RIGHTLY MADE OR NOT, OR WHETHER OR NOT THE INT ERESTS OF REVENUE AUTHORITIES HAVE BEEN ADEQUATELY PROTECTED BY INDEM NITY BOND EXECUTED BY THE RELIANCE INFO. ALL THAT CONCERNS IS IN THI S APPEAL IS THAT THE LEGAL IMPLICATIONS OF THIS REFUND VIS--VIS THE PERSON FROM WHOSE INCOME THE TAXES WERE DEDUCTED AT SOURCE AND WHO HAS ALREADY B EEN ISSUED, IN THE PRESCRIBED MANNER, APPROPRIATE TAX DEDUCTION CERTIF ICATE. WE FIND NONE. IT IS ONLY ELEMENTARY THAT WHEN A TAX DEDUCTOR IS G RANTED REFUND OF TAXES DEDUCTED BY HIM, WHICH HAVE ALREADY BEEN PAID OVER TO THE GOVERNMENT, SUCH A REFUND IS OUTSIDE THE SCHEME OF THE ACT, AND WHEN IT IS DONE WITHOUT THE APPROVAL OF THE PERSON FROM WHOSE INCOM E THE TAXES ARE SO DEDUCTED AND IN RESPECT OF WHICH CERTIFICATE UNDER SECTION 203 IS ALREADY ISSUED, OR WITHOUT HIS BEING A PARTY TO THE ENTIRE EXERCISE OF GRANT OF ITA NO : 6353/MUM/09 ASSESSMENT YEAR:2002-03 PAGE 7 OF 8 REFUND, SUCH AN EXERCISE CANNOT TAKE AWAY, CURTAIL OR OTHERWISE DILUTE, THE RIGHTS OF THE PERSON FROM WHOSE INCOME TAXES AR E SO DEDUCTED AND TO WHOM SUCH CERTIFICATE IS ISSUED. THE RIGHTS ARE GRA NTED TO THE PERSON, FROM WHOSE INCOME TAXES ARE SO DEDUCTED AND WHO IS ISSUED THE TAX DEDUCTION CERTIFICATE IN THE PRESCRIBED MANNER, BY THE STATUTE, I.E. THE INCOME TAX ACT, 1961, AND THESE RIGHTS CANNOT BE AB RIDGED BY AN ADMINISTRATIVE ACTION ON THE PART OF THE REVENUE AU THORITIES AND PARTICULARLY WHEN THE PERSON, WHOSE RIGHTS ARE BEIN G SOUGHT TO BE ABRIDGED, WAS NOT EVEN A PARTY TO THE ADMINISTRATIV E EXERCISE OR WAS IN KNOWN OF REFUND BEING GRANTED TO RELIANCE INFO. IN OUR CONSIDERED VIEW, REFUND GRANTED TO RELIANCE INFO BY REVENUE AUTHORIT IES CANNOT HAVE ADVERSE IMPACT ON THE RIGHTS OF THE ASSESSEE BEFORE US, I.E. LUCENT. THAT IS A MATTER BETWEEN THE TAX AUTHORITIES AND RELIANCE I NFO; WE ARE SURE THAT REVENUE AUTHORITIES, WHILE GRANTING THE REFUND, MUS T HAVE SAFEGUARDED THEIR INTERESTS EFFECTIVELY, AND PERHAPS BY NOW REL IANCE INFO MAY HAVE EVEN RETURNED THE MONIES, BUT ASSESSEE CANNOT BE EX PECTED TO GET INTO THESE ASPECTS OF THE MATTER. IN THIS APPEAL, OUR CO NCERN IS CONFINED TO THE ISSUE THAT THE ASSESSEE, FROM WHOSE PAYMENTS TAXES HAVE BEEN DEDUCTED AT SOURCE AND WHO IS ALSO IN RECEIPT OF THE APPROPR IATE CERTIFICATES IN ACCORDANCE WITH THE SCHEME OF THE ACT, MUST GET CRE DIT ADMISSIBLE UNDER SECTION 199 OF THE ACT AND THAT SUCH A CREDIT IS NOT DECLINED ON THE BASIS OF AN ACTION WHICH IS NEITHER CONTEMPLATED BY THE PROVISIONS OF THE ACT, NOR EVEN IN THE CONTROL OF THE ASSESSEE. 10. IN VIEW OF THE ABOVE DISCUSSIONS, WE DIRECT TH E ASSESSING OFFICER TO GRANT DUE CREDIT TO THE ASSESSEE, ON THE BASIS OF ORIGINAL TAX DEDUCTION AT SOURCE CERTIFICATES PRODUCED BY THE AS SESSEE, IN ACCORDANCE WITH THE LAW AND AS LONG AS TAXES SO DEDUCTED HAVE BEEN PAID OVER TO THE GOVERNMENT AND CERTIFICATES IN RESPECT OF THE SAME HAVE BEEN ISSUED BY THE TAX DEDUCTOR - UNINFLUENCED BY ANY REFUNDS SUB SEQUENTLY GRANTED TO ITA NO : 6353/MUM/09 ASSESSMENT YEAR:2002-03 PAGE 8 OF 8 THE TAX DEDUCTOR. THE REFUND MADE TO THE TAX DEDUC TOR, EVEN IF WRONGFUL, HAS NO ADVERSE IMPACT ON THE RIGHTS OF THE ASSESSEE . THESE OBSERVATIONS, HOWEVER, SHOULD NOT BE CONSTRUED, IN ANY WAY, AFFEC TING THE REMEDIES THAT THE REVENUE AUTHORITIES MAY PURSUE QUA THE TAX DEDUCTOR, IF NECESSARY. WITH THESE OBSERVATIONS, WE DIRECT THE ASSESSING OF FICER TO GRANT CREDIT FOR TAX DEDUCTED AT SOURCE, IN ACCORDANCE WITH THE LAW AND IN THE LIGHT OF OUR OBSERVATIONS ABOVE. 11. IN THE RESULT, THE APPEAL IS ALLOWED IN THE TE RMS INDICTED ABOVE. PRONOUNCED IN THE OPEN COURT TODAY ON 31 ST DECEMBER, 2010. SD/XX SD/XX (N V VASUDEVAN) (PRAMOD KUMAR) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI; 31 ST DAY OF DECEMBER, 2010. COPY FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT 3. DIRECTOR OF INCOME TAX (INTL TAXATION) , MUMBA I 4. COMMISSIONER (APPEALS) - , MUMBAI 5. DEPARTMENTAL REPRESENTATIVE, L BENCH, MUMBAI 6. GUARD FILE TRUE COPY BY ORDER ETC. ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES, MUMBAI