M/s Orion Mall Management Company Limited , Bangalore V. Income Tax Officer Ward-5(1)(2), Bangalore

ITA 677/BANG/2018

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 6734 (ITAT-BANGALORE)
• Duration Of Justice: 2 year(s) 6 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-09-2020
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: A
• Next Hearing Date: 03-09-2020
• Assessment Year: 2014-2015
• Appeal Filed On: 05-03-2018
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: S SUNDAR RAJAN
• Assessee Lawyers: B R SUDHEENDRA
• Keywords: TDS
• Section: 234B; 143(2); 48; 119

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH : BANGALORE BEFORE SHRI A.K GARODIA, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA NO.677/BANG/2018 ASSESSMENT YEAR : 2014-15 ORION PROPERTY MANAGEMENT SERVICES LTD., NO.26/1, 30 TH FLOOR, BRIGADE GATEWAY, WORLD TRADE CENTRE, DR. RAJKUMAR ROAD, MALLESHWARAM, RAJAJINAGAR, BENGALURU-560 055. PAN AABCO 5307 J VS. THE INCOME-TAX OFFICER, WARD-5(1)(2), BENGALURU. APPELLANT RESPONDENT ASSESSEE BY : SHRI B.R SUDHEENDRA, C.A REVENUE BY : SHRI S SUNDAR RAJAN, ADDL. CIT(DR) DATE OF HEARING : 03-09-2020 DATE OF PRONOUNCEMENT : 14-09-2020 ORDER PER BEENA PILLAI, JUDICIAL MEMBER PRESENT APPEAL HAS BEEN FILED BY ASSESSEE AGAINST O RDER DATED 19/12/2070 PASSED BY LD.CIT(A)-5, BANGALORE F OR ASSESSMENT YEAR 2004-15 ON FOLLOWING GROUNDS OF APP EAL: GENERAL GROUND: 1. THE LEARNED INCOME-TAX OFFICER, WARD-5(1)(2), BENGA LURU (AO) HAS ERRED IN PASSING THE ASST. ORDER IN THE MANNER PASS ED BY HIM. PAGE 2 OF 11 ITA NO.677/BANG/2018 AND THE LEARNED COMMISSIONER OF INCOME TAX, BENGALU RU - 5 [CIT(A)] HAS ERRED IN SUSTAINING THE ADDITIONS MADE BY THE L EARNED ASSESSING OFFICER. THE ORDER PASSED BY THE CIT(A) IS BAD IN L AW AND LIABLE TO BE QUASHED. 2. THE LEARNED CIT(A) HAS ERRED IN SUSTAINING THE A DDITION OF RS.46,38,000/- BEING SPONSORSHIP AND PROMOTIONAL IN COME WHICH WAS REDUCED FROM MARKETING COST IN THE STATEMENT OF PROFIT OR LOSS UNDER NOTE NO. 24 - OTHER EXPENSES. ON FACTS AND CI RCUMSTANCES OF THE CASE AND LAW APPLICABLE, THE IMPUGNED ADDITION OF RS.46,38, 000/ - SHOULD BE DELETED IN ENTIRETY. ADDITION IN RESPECT OF REIMBURSEMENT OF SECURITY CH ARGES RECEIVED AMOUNTING TO RS. 35,85,414 WHICH WAS REDUC ED FROM 'SECURITY CHARGES' INCLUDED UNDER THE HEAD 'OPERATI NG COST' IN THE STATEMENT OF PROFIT OR LOSS UNDER NOTE NO. 21 - DIRECT EXPENSES 3. THE LEARNED CIT(A) HAS ERRED IN SUSTAINING THE A DDITION OF RS.35,85,414/- BEING REIMBURSEMENT OF SECURITY CHAR GES RECEIVED WHICH WAS REDUCED FROM 'SECURITY CHARGES' INCLUDED UNDER THE HEAD 'OPERATING COST' IN THE STATEMENT OF PROFIT OR LOSS UNDER NOTE NO. 21 - DIRECT EXPENSES. ON FACTS AND CIRCUMSTANCES OF THE CASE AND LAW APPLICABLE, THE IMPUGNED ADDITION OF RS.35,85,414/- SHOULD BE DELETED IN ENTIRETY. ADDITION IN RESPECT OF REIMBURSEMENT OF HVAC I POWE R CHARGES RECEIVED AMOUNTING TO RS. 4,71,90,356 WHICH WAS RED UCED FROM 'POWER AND FUEL EXPENSES' IN THE STATEMENT OF PROFIT OR LOSS UNDER NOTE NO 21 - DIRECT EXPENSES 4. THE LEARNED AO HAS ERRED IN SUSTAINING THE ADDIT ION OF RS. 4,71,90,356 BEING REIMBURSEMENT OF H VA C/POWER CHA RGES RECEIVED WHICH WAS REDUCED FROM 'POWER AND FUEL EXPENSES' IN THE STATEMENT OF PROFIT OR LOSS UNDER NOTE NO 21 - DIRECT EXPENSE S. ON FACTS AND CIRCUMSTANCES OF THE CASE AND LAW APPLICABLE, THE I MPUGNED ADDITION OF RS. 4,71,90,356 SHOULD BE DELETED IN ENTIRETY. TDS CREDIT 5. THE LEARNED AO HAS ERRED IN NOT ALLOWING TDS CRE DIT TO THE EXTENT OF RS. 33,829[74,53,492 - 74,19,663] ON FACTS AND C IRCUMSTANCES OF THE CASE AND LAW APPLICABLE, TDS CREDIT SHOULD BE F ULLY ALLOWED AS CLAIMED IN THE RETURN OF INCOME. LEVY OF INTEREST UNDER SECTION 234B AND 234D 6. THE LEARNED CIT(A) HAS ERRED IN CONFIRMING THE L EVY OF INTEREST UNDER SECTION 234B AND 234D OF THE IT ACT, 1961. ON FACTS AND CIRCUMSTANCES OF THE CASE AND LAW APPLICABLE, INTER EST UNDER SECTION 234B AND 234D IS NOT LEVIABLE. THE APPELLANT DENIES ITS LIABILITY TO PAY INTEREST UNDER SECTION 234B AND 234D. PRAYER 7. IN VIEW OF THE ABOVE AND OTHER GROUNDS TO BE ADD UCED AT THE TIME OF HEARING, THE APPELLANT PRAYS THAT THE ORDER PASS ED BY THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS) - 5, BENGALURU TO THE EXTENT PREJUDICIAL BE QUASHED OR IN THE ALTERNATIVE. PAGE 3 OF 11 ITA NO.677/BANG/2018 (I) THE ADDITION OF RS.46,38,0001- MADE FOR SPONSOR SHIP AND PROMOTIONAL INCOME BE DELETED. (II) THE ADDITION OF RS.35,85,4141- MADE FOR REIMBU RSEMENT RECEIVED ON ACCOUNT OF SECURITY CHARGES BE DELETED. (III) THE ADDITION OF RS.4, 71,90,356/- MADE FOR HV AC CHARGES COLLECTED FROM TENANTS BE DELETED. (IV) THE INTEREST UNDER SECTION 234B AMOUNTING TO R S. 35,02,884 AND INTEREST UNDER SECTION 234D AMOUNTING TO RS. 90,733 /- BE DELETED. (V) THE INCREMENTAL TAX DEDUCTION AT SOURCE AMOUNTI NG TO RS.33,8291- BE ALLOWED.' BRIEF FACTS OF THE CASE ARE AS UNDER: 2. ASSESSEE IS A COMPANY AND FILED ITS RETURN OF IN COME FOR YEAR UNDER CONSIDERATION ON 22/09/2014, DECLARING T OTAL INCOME OF RS.1,71,039/-. COMPANY IS ENGAGED IN BUSI NESS OF MALL MANAGEMENT. 3. CASE WAS SELECTED FOR SCRUTINY AND NOTICE UNDER SECTION 143(2) WAS ISSUED TO ASSESSEE. CONSEQUENTIALLY, REPRESENTATIVE OF ASSESSEE APPEARED BEFORE LD.AO AN D FILED VARIOUS DETAILS AS CALLED FOR. LD.AO OBSERVED THAT ASSESSEE DID NOT CREDIT SPONSORSHIP AND PROMOTIONAL INCOME O F RS.46,38,000/- RECEIVED AS MARKETING COST. IT WAS ALSO NOTED THAT, ASSESSEE DEBITED SUM OF RS.2,91,27,360/ - AS MARKETING COST TO P&L ACCOUNT. LD.AO WAS OF OPINION THAT, ASSESSEE DEBITED EXPENSES TOWARDS MARKETING COST TO P&L ACCOUNT, AND FAILED TO CREDIT AMOUNT RECEIVED AS SP ONSORSHIP AND PROMOTIONAL EXPENSES. ACCORDINGLY, LD.AO DISALL OWED SUM OF RS.46,38,000/- TO TOTAL INCOME OF ASSESSEE. 4. LD.AO ON VERIFICATION OF 26AS RECONCILIATION STA TEMENT OBSERVED THAT, ASSESSEE DID NOT CREDIT SUM OF RS.35,85,414/- TO P&L ACCOUNT, RECEIVED AS SECURITY CHARGES, REIMBURSED FROM M/S.BRIGADE (HOLDING COMPA NY). PAGE 4 OF 11 ITA NO.677/BANG/2018 LD.AO, THUS DISALLOWED SUM OF RS.35,85,414/- AS SAI D AMOUNT ESCAPED ASSESSMENT. 5. LD.AO FURTHER NOTICED FROM 26AS RECONCILIATION T HAT, ASSESSEE DID NOT CREDIT RS.4,71,90,356/- RECEIVED A S HV AC CHARGES TO P&L ACCOUNT. ASSESSEE SUBMITTED BEFORE L D.AO THAT, THE SAID CHARGES WERE CHARGED TO THE TENANTS AND REDUCED FROM RESPECTIVE EXPENSES AND THEREFORE NOT SHOWN AS PART OF REVENUE. LD.AO OBSERVED THAT ASSESSEE HA S NOT SPECIFICALLY MENTIONED IN ITS REPLY, WHAT WERE THE RESPECTIVE EXPENSES CHARGED TO THE TENANTS AND NEITHER FURNISH ED ANY DOCUMENTARY EVIDENCES TO PROVE ITS CLAIM OF REDUCIN G FROM RESPECTIVE EXPENSES. LD.AO THUS ADDED THE SAID SUM TO THE TOTAL INCOME OF ASSESSEE. 6. AGGRIEVED BY ADDITIONS MADE BY LD.AO, ASSESSEE PREFERRED APPEAL BEFORE LD.CIT(A). LD.CIT(A) UPHELD OBSERVATIONS OF LD.AO, WITHOUT CONSIDERING EVIDENCE S FILED. 7. AGGRIEVED BY ORDER OF LD.CIT(A), ASSESSEE IS IN APPEAL BEFORE US NOW. 8. BEFORE US, LD.AR SUBMITTED THAT, AUTHORITIES BEL OW WRONGLY CONFIRMED ADDITION BY HOLDING THAT, THE SA ME WERE NOT BEEN CREDITED TO PROFIT AND LOSS ACCOUNT. HE S UBMITTED THAT, ALL GROUNDS 2-4 RELATES TO ADDITIONS BASED O N SUCH ASSUMPTION. 9. LD.AR SUBMITTED THAT, MALL PROVIDES CERTAIN FACI LITIES INDEPENDENTLY TO TENANTS, BASED ON AREA OCCUPIED BY THEM. LD.AR SUBMITTED THAT, ASSESSEE EARNS ITS INCOME IN THE NATURE OF COMMON AREA MAINTENANCE CHARGES FROM ITS TENANTS, MANAGEMENT FREE FROM ALL MALL OWNERS FOR PAGE 5 OF 11 ITA NO.677/BANG/2018 MAINTENANCE OF MALL AND RECEIVES REIMBURSEMENTS/SPONSORSHIP IN RESPECT OF CERTAIN EX PENSES INCURRED BEING REIMBURSEMENT OF SECURITY CHARGES, REIMBURSEMENT OF HV AC AND DG CHARGES FROM TENANTS, SPONSORSHIP AND PROMOTIONAL INCOME. HE SUBMITTED T HAT, BASED ON ACTUAL USAGE, TENANTS REIMBURSES COST, BA SED ON INVOICES/DEBIT NOTES RAISED BY ASSESSEE ON THEM. HE SUBMITTED THAT, SUCH REIMBURSEMENTS/PAYMENTS ARE NO T IN THE NATURE OF REVENUE TO ASSESSEE AND ARE BEING RED UCED FROM RESPECTIVE EXPENSES INCURRED BY ASSESSEE UNDER RESPECTIVE HEAD. 10. GROUND NO.2: ADDITION OF SPONSORSHIP AND PROMOTIONAL INCOME RECEIVED BY ASSESSEE. 10.1 LD.AR SUBMITTED THAT, DURING THE YEAR UNDER CONSIDERATION, SUM OF RS.46,38,000/- WAS RECEIVED F ROM SPONSORS AND ADVERTISERS FOR MARKETING AND OTHER EV ENTS. LD.AR DREW OUR ATTENTION TO PAGE 32 OF PAPER BOOK, BEING STATEMENT OF P&L ACCOUNT. IN P&L ACCOUNT, SUM OF RS.39,915,786 WAS DEBITED UNDER THE CATEGORY OTHER EXPENSES. THE BREAKUP OF OTHER EXPENSES IS AT P AGE 48 IS IN NOTE 24. MARKETING COST AT PAGE 48 IS RS.29,127, 363. LD.AR REFERRING TO PAGE 119 OF PAPER BOOK SUBMITTED THAT, BREAKUP OF MARKETING COST REVEALS SUM OF RS.48,39,8 60/- STANDS REDUCED FROM MARKETING INCOME, AND AT NET MARKETING COST OF RS.29,127,363/- WAS ARRIVED AT, T HAT APPEARS IN NOTE 24 AT PAGE 48 FORMING PART OF OTHE R EXPENSES. PAGE 6 OF 11 ITA NO.677/BANG/2018 10.2 HE THUS SUBMITTED THAT, MARKETING INCOME HAS B EEN CONSIDERED UNDER THE HEAD MARKETING COST AND NET OF EXPENSES IS DEBITED TO P&L ACCOUNT UNDER THE HEAD OTHER EXPENSES. 10.3 ON THE CONTRARY, LD.SR.DR SUBMITTED THAT, ALL THESE CLARIFICATIONS WERE NOT FILED BEFORE LD.AO AND THER EFORE, IT MAY BE REMANDED TO LD.AO FOR VERIFICATION. HE PLACE D RELIANCE ON ORDERS PASSED BY AUTHORITIES BELOW. 10.4 WE HAVE PERUSED SUBMISSIONS ADVANCED BY BOTH S IDES IN LIGHT OF RECORDS PLACED BEFORE US. 10.5 FROM RELEVANT PAGES RELIED BY LD.AR, IT APPEAR S THAT, SAID AMOUNT WAS CONSIDERED WHILE COMPUTING EXPENSES UNDER THE HEAD, MARKETING COST BEFORE DEBITING IT TO P&L ACCOUNT. LD.CIT(A) IN PARA 5.3 OF HIS ORDER, NOTES THAT, CLARIFICATION WAS PROVIDED BY ASSESSEE IN RECTIFICA TION PETITION UNDER 154 OF THE ACT BEFORE LD.AO, REGARDI NG ENTRIES IN P&L ACCOUNT. 10.6 WE NOTE THAT, AUTHORITIES BELOW FAILED TO APPR ECIATE THAT MARKETING INCOME BEEN CONSIDERED AS NET OF EXPENSES , AND THEREFORE DOES NOT APPEAR SEPARATELY HAVING CREDITE D UNDER THE HEAD INCOME. LD.AR SUBMITTED THAT, ASSESSEE HAS CONSIDERED RESPECTIVE INCOME UNDER RELEVANT HEADS B EFORE DEBITING EXPENSES TO PROFIT AND LOSS ACCOUNT. WE TH EREFORE DO NOT FIND ANY JUSTIFICATION IN CONFIRMING THE ADDITI ON BY LD.CIT(A), AND THE SAME IS DELETED. ACCORDINGLY THIS GROUND RAISED BY ASSESSEE STANDS ALLOWED. PAGE 7 OF 11 ITA NO.677/BANG/2018 11. GROUND NO.3: ADDITION OF REIMBURSEMENT OF SECURITY CHARGES RECEIVED AMOUNTING TO RS.35,85,414/-. LD.AR SUBMITTED THAT, SECURITY CHARGES RECEIVED, WA S REDUCED UNDER THE HEAD OPERATING COST, FORMING PA RT OF DIRECT EXPENSES IN NOTE 21 AT PAGE 32. THE LD.AR SUBMITTED THAT, BREAKUP OF DIRECT EXPENSES IS AT PAGE 48, WHEREIN, SUM OF RS.83,417,076 IS BEEN SHOWN AS TOTA L OPERATING COST. LD.AR SUBMITTED THAT SECURITY CHARG ES AMOUNTING TO RS.2,54,81,85/- IS NET OF RS 35, 85, 4 14/-. REFERRING TO PAGE 154-157 OF PAPER BOOK, LD.AR SUBM ITTED THAT, SECURITY CHARGES RECEIVED FROM PARTIES FORMS PART OF SUM OF RS.45,12,061/-, THAT IS CREDITED IN LEDGER, UNDER THE HEAD SECURITY CHARGES. 11.1 HE THUS SUBMITTED THAT, SECURITY CHARGES INCO ME HAS BEEN CONSIDERED UNDER THE HEAD OPERATING COST AND NET OF EXPENSES IS DEBITED TO P&L ACCOUNT UNDER THE HEAD DIRECT EXPENSES. 11.2 ON THE CONTRARY, LD.SR.DR SUBMITTED THAT, ALL THESE CLARIFICATIONS WERE NOT FILED BEFORE LD.AO, AND THE REFORE ISSUE MAY BE REMANDED TO LD.AO FOR VERIFICATION. HE PLACE D RELIANCE ON ORDERS PASSED BY AUTHORITIES BELOW. 11.3 WE HAVE PERUSED SUBMISSIONS ADVANCED BY BOTH S IDES IN LIGHT OF RECORDS PLACED BEFORE US. 11.4 ASSESSEE HAS SUBMITTED THAT SUM OF RS. 35, 85, 414/-IS INCLUDED IN RS. 45, 12, 061/-CREDITED UNDER THE HEA D SECURITY CHARGES AT PAGE 5157 IN LEDGER ACCOUNT. IN OUR VIEW, THIS ASPECT NEEDS VERIFICATION VIS-A-VIS DEBI T NOTES/INVOICES RAISED. WE DIRECT ASSESSEE TO FILE R ELEVANT PAGE 8 OF 11 ITA NO.677/BANG/2018 DOCUMENTS TO ESTABLISH ITS CLAIM. LD.CIT(A) IS DIRE CTED TO VERIFY THE DOCUMENTS FILED BY ASSESSEE. IN THE EVEN T IT IS FOUND THAT RS.35,85,414/- IS INCLUDED, AS SUBMITTED BY LD.AR, THE ADDITION MAY BE DELETED. ACCORDINGLY THIS GROUND RAISED BY ASSESSEE STANDS ALLOWED FOR STATISTICAL PURPOSES. 12. GROUND NO.4: ADDITION IN RESPECT OF REIMBURSEMENT OF HVAC/POWER CHARGES RECEIVED AMOUNTING TO RS.4,71,90,356/-. 12.1 LD.AR SUBMITTED THAT, REIMBURSEMENT IS CREDITE D TO RELATED EXPENSES INCURRED, AND NET EXPENSES ARE CON SIDERED IN STATEMENT OF P&L ACCOUNT AS EXPENDITURE. THE LD. AR SUBMITTED THAT, SUM OF RS.14,12,12,74/- WAS INCURRE D TOWARDS HVAC/POWER CHARGES, AGAINST WHICH, ASSESSEE RECEIVED SUM OF RS.4,21,83,036/-, AS REIMBURSEMENT FROM TENANTS. REFERRING TO PAGE 48, LD.AR SUBMITTED THAT , UNDER THE HEAD, DIRECT EXPENSES AT PAGE 32 (P&L ACCOUNT ), THE SAID SUM FORMS PART OF POWER & FUEL, REFLECTED IN NOTE 21 AT PAGE 48. REFERRING TO PAGE 242-260 OF PAPER BOOK, L D.AR SUBMITTED THAT, LEDGER ACCOUNT IS MAINTAINED BY ASS ESSEE FOR HVAC/POWER CHARGES RECEIVED. HE SUBMITTED THAT, AT PAGE 260, NET OF REIMBURSEMENT RECEIVED TOWARDS HVAC/POWER CHARGES HAVE BEEN CALCULATED AS RS.3,40,99,538/- THAT IS DEBITED TO POWER AND FUEL IN NOTE 21 UNDER THE HEAD, DIRECT EXPENSE. 12.2 HE THUS SUBMITTED THAT, REIMBURSEMENT CHARGES RECEIVED HAS BEEN CONSIDERED UNDER THE HEAD MARKET ING PAGE 9 OF 11 ITA NO.677/BANG/2018 FUEL AND NET OF EXPENSES IS DEBITED TO P&L ACCOUN T UNDER THE HEAD DIRECT EXPENSES. 12.3 ON THE CONTRARY, LD.SR.DR SUBMITTED THAT, ALL THESE CLARIFICATIONS WERE NOT FILED BEFORE LD.AO AND THEREFORE THE SAME MAY BE REMANDED TO LD.AO FOR VERIFICATION. HE PLACED RELIANCE ON OR DERS PASSED BY AUTHORITIES BELOW. 12.4 WE HAVE PERUSED SUBMISSIONS ADVANCED BY BOTH S IDES IN LIGHT OF RECORDS PLACED BEFORE US. 12.5 FROM RELEVANT PAGES RELIED BY LD.AR, IT APPEAR S THAT, SAID AMOUNT WAS CONSIDERED WHILE COMPUTING EXPENSES UNDE R THE HEAD, POWER & FUEL BEFORE DEBITING IT TO P&L ACCOUNT. LD.CIT(A) IN PARA 5.3 OF HIS ORDER, NOTES THAT, CLARIFICATION WAS PROVIDE D BY ASSESSEE IN RECTIFICATION PETITION UNDER 154 OF THE ACT BEFORE LD.AO, REGARDING ENTRIES IN P&L ACCOUNT. 12.6 WE NOTE THAT, AUTHORITIES BELOW FAILED TO APPR ECIATE THAT REIMBURSEMENT OF EXPENSES MARKETING INCOME BEEN CON SIDERED AS NET OF EXPENSES AND THEREFORE DOES NOT APPEAR SEPARATEL Y HAVING CREDITED UNDER THE HEAD INCOME. LD.AR SUBMITTED THAT, ASSESS EE HAS CONSIDERED RESPECTIVE INCOME UNDER RELEVANT HEADS B EFORE DEBITING EXPENSES TO PROFIT AND LOSS ACCOUNT. WE THEREFORE D O NOT FIND ANY JUSTIFICATION IN CONFIRMING THE ADDITION BY LD.CIT( A), AND THE SAME IS DELETED. ACCORDINGLY THIS GROUND RAISED BY ASSESSEE STANDS A LLOWED. IN THE RESULT APPEAL FILED BY ASSESSEE STANDS PARTL Y ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 14 TH SEPT, 2020. SD/- SD/- (A.K GARODIA) (BEENA PILLAI) ACCOUNTANT MEMBER JUDICIAL MEMBER BANGALORE, DATED, THE 14 TH SEPT., 2020. /VMS/ PAGE 10 OF 11 ITA NO.677/BANG/2018 COPY TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT, BANGALORE 6. GUARD FILE BY ORDER ASSISTANT REGISTRAR, INCOME-TAX APPELLATE TRIBUNAL. BANGALORE. PAGE 11 OF 11 ITA NO.677/BANG/2018 DATE INITIAL 1. DRAFT DICTATED ON ON DRAGON SR.PS 2. DRAFT PLACED BEFORE AUTHOR -09-2020 SR.PS 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER -09-2020 JM/AM 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER. -09-2020 JM/AM 5. APPROVED DRAFT COMES TO THE SR.PS/PS -09-2020 SR.PS/PS 6. KEPT FOR PRONOUNCEMENT ON -09-2020 SR.PS 7. DATE OF UPLOADING THE ORDER ON WEBSITE -09-2020 SR.PS 8. IF NOT UPLOADED, FURNISH THE REASON -- SR.PS 9. FILE SENT TO THE BENCH CLERK -09-2020 SR.PS 10. DATE ON WHICH FILE GOES TO THE AR 11. DATE ON WHICH FILE GOES TO THE HEAD CLERK. 12. DATE OF DISPATCH OF ORDER. 13. DRAFT DICTATION SHEETS ARE ATTACHED NO SR.PS