Anand Kumar Dalmia (HUF), Kanpur V. Astt. Commissioner of Income Tax, Kanpur

ITA 747/LKW/2015

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 4763 (ITAT-LUCKNOW)
• Duration Of Justice: 1 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-02-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2011-2012
• Appeal Filed On: 09-12-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: ANAND KUMAR DALMIA
• Keywords: Gift; Loose papers
• Section: 143(3); 132

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH SMC, LUCKNOW BEFORE SHRI A.K. GARODIA, ACCOUNTANT MEMBER ITA NO.747/LKW/2015 ASSESSMENT YEAR:2011-12 & I.T.A. NO.748/LKW/2015 ASSESSMENT YEAR:2006-07 ANAND KUMAR DALMIA (HUF) FLAT NO. Q/4/3 PADAM APARTMENTS, 16/16, CIVIL LINES, KANPUR. PAN:AABHA6540G VS. A.C.I.T., CENTRAL CIRCLE-1, KANPUR. (APPELLANT) (RESPONDENT) I.T.A. NO.749/LKW/2015 ASSESSMENT YEAR:2011-12 SHRI ASHISH DALMIA, FLAT NO. Q/4/3 PADAM APARTMENTS, 16/16, CIVIL LINES, KANPUR. PAN:AEVPD6213M VS. A.C.I.T., CENTRAL CIRCLE-1, KANPUR. (APPELLANT) (RESPONDENT) I.T.A. NO.750/LKW/2015 ASSESSMENT YEAR:2011-12 SHRI ABHISHEK DALMIA, FLAT NO. Q/4/3 PADAM APARTMENTS, 16/16, CIVIL LINES, KANPUR. PAN:AELPD5310D VS. A.C.I.T., CENTRAL CIRCLE-1, KANPUR. (APPELLANT) (RESPONDENT) APPELLANT BY SHRI ANAND KUMAR DALMIA RESPONDENT BY SHRI AMIT NIGAM, D. R. DATE OF HEARING 27/01/2016 DATE OF PRONOUNCEMENT 01/02/2016 2 O R D E R ALL THESE FOUR APPEALS ARE FILED BY THREE DIFFEREN T BUT RELATED ASSESSEES. ALL THESE APPEALS WERE HEARD TOGETHER AN D ARE BEING DISPOSED OF BY THIS COMMON ORDER FOR THE SAKE OF CONVENIENCE. 2. FIRST I TAKE UP THE APPEAL IN THE CASE OF ANAND KUMAR DALMIA HUF FOR ASSESSMENT YEAR 2006-07 IN I.T.A. NO.748/LKW/2015. IN THIS APPEAL, THE ASSESSEE HAS RAISED THE FOLLOWING GROUNDS: 1. BECAUSE RS.120000.00 ON ACCOUNT OF FOODING EXPE NSES & RS.50000.00 ON ACCOUNT OF RENT OF BANQUET HALL HAVE QUITE WRONGLY AND ILLEGALLY BEEN ADDED IN THE INCOM E OF THE APPELLANT. 2. THE MARRIAGE WAS ORGANIZED BY SHRI YUDHISTHIR BH ARTIA FATHER OF DAUGHTER IN LAW ON 03/07/2005 IN SHYAM KR IPA OPEN LAWN & ALL FOODING EXPENSES WERE BORNE BY THE BRIDAL SIDE, SHRI. YUDHISTHIR BHARTIA. 3. IN SEARCH & SEIZURE LOOSE PAPERS NO. 44 TO 54 WE RE FOUND WHICH WERE MERELY DETAILS OF FOODING ETC. NO DOCUMENTARY EVIDENCE SUCH AS BILLS & VOUCHERS ETC. IN THE APPELLANT'S NAME WERE FOUND FROM THE APPELLANTS RESIDENCE DURING THE COURSE OF SEARCH RELATING TO MARRIAGE FUNCTION. 4. THE APPELLANT IS RESIDING IN KANPUR & THE APPELL ANT HAD NO NEED OF ANY BANQUET HALL. THE FATHER OF DAUGHTER IN LAW WERE RESIDING OUTSIDE KANPUR I.E. IN NAGPUR AND THEY HAD TAKEN BANQUET HALL FOR THEIR OWN. 5. THE APPELLANT IS FROM GROOM SIDE AND THE REQUIRE MENTS AND OBLIGATIONS OF RECEPTION AND ARRANGEMENT OF FOO DING EXPENSES IN THE MARRIAGE & BANQUET HALL FOR THEIR O WN ENDS ON THE PART OF BRIDAL SIDE ONLY. 6. BECAUSE THE ADDITION ON ACCOUNT OF EXPENDITURE O N OCCASION OF FOODING ETC. RS.120000/- & RENT OF BANQ UET HALL RS.50000/- IS ESTIMATED BY THE ASSESSING OFFIC ER AS MENTIONED ON PAGE NO 4 OF ASSESSMENT ORDER. 3 7. BECAUSE THE ORDER IS BAD IN LAW AND ON FACTS AND MERELY ON ESTIMATED BASIS. 3. IN COURSE OF HEARING, SHRI ANAND KUMAR DALMIA, K ARTA OF THE ASSESSEE SHRI ANAND KUMAR DALMIA HUF APPEARED AND H E WAS HEARD. 4. LEARNED D. R. OF THE REVENUE SUPPORTED THE ORDER S OF THE AUTHORITIES BELOW. 5. I HAVE CONSIDERED THE RIVAL SUBMISSIONS. I FIND THAT AS PER VARIOUS GROUNDS RAISED BY THE ASSESSEE, THERE ARE ONLY TWO GRIEVANCES OF THE ASSESSEE I.E. REGARDING CONFIRMING OF THE ADDITION OF RS.1.20 LAC ON ACCOUNT OF FOODING EXPENSES AND RS.50,000/- ON ACCOUNT OF R ENT OF BANQUET HALL. AS PER THE FACTS NOTED IN THE ASSESSMENT ORDER, A S EARCH & SEIZURE OPERATION U/S 132 OF THE ACT WAS CONDUCTED IN PAN B AHAR AND WAH GUTKA GROUP OF CASES AT DELHI AND KANPUR ON 28/01/2011 AN D SIMULTANEOUSLY, SEARCH WAS ALSO CONDUCTED IN THE RESIDENTIAL PREMIS ES OF SHRI ANAND KUMAR DALMIA. CONSEQUENT TO THIS, THE PRESENT ASSESSMENT HAS BEEN FRAMED BY THE ASSESSING OFFICER U/S 143(3) READ WITH SECTION 153 C OF THE ACT. IN THE ASSESSMENT ORDER, THE ASSESSING OFFICER HAS OBSERVE D THAT IN COURSE OF SEARCH, PAPERS IN CONNECTION WITH THE MARRIAGE EXPE NSES OF SHRI ASHISH KUMAR DALMIA, A CO-PARCENER OF THIS HUF WERE FOUND. IN THIS REGARD, HE HAS MENTIONED THAT ON PAGE NO. 44 TO 54 OF ANNEXURE LP-1, DETAILS OF REFRESHMENT, LUNCH, DINNER ETC. HAVE BEEN MENTIONED FROM 01/07/2005 TO 03/07/2005 INCLUDING SEVERAL TYPES OF ITEMS TO BE S ERVED ON OCCASION OF THE FUNCTION. THE ASSESSING OFFICER ASKED THE ASSESSEE TO FURNISH THE DETAILS OF TOTAL EXPENSES INCURRED DURING THE FUNCTION ALONG W ITH THE SOURCE OF INVESTMENT. IN THIS REGARD, THE STATEMENT ON OATH OF SHRI ANAND KUMAR DALMIA, KARTA OF SHRI ANAND KUMAR DALMIA HUF WAS RE CORDED BY ASSESSING OFFICER ON 13/03/2013 AND IN THE SAME, THE ASSESSEE STATED THAT HE HAS NOT 4 INCURRED ANY EXPENDITURE IN THIS REGARD. THE ASSES SING OFFICER ESTIMATED THE MARRIAGE EXPENSES AT RS.3,70,000/- BEING ON ACC OUNT OF EXPENDITURE ON OCCASION OF FOODING ETC. RS.1,20,000/-, JEWELLERY, CLOTHS, GIFT AND SWEETS ETC. RS.1,00,000/-, PHOTOGRAPHY RS.50,000/-, BAND B AZA EXPENDITURE RS.50,000/- AND RENT OF BANQUET HALL RS.50,000/-, T OTAL RS.3,70,000/-. IN ADDITION TO THIS, HE ALSO MADE ADDITION OF RS.3,00, 000/- ON ACCOUNT OF HOUSE HOLD WITHDRAWALS. AFTER INCLUDING THE RETURN ED INCOME OF RS.45,140/-, TOTAL INCOME WAS COMPUTED BY THE ASSES SING OFFICER AT RS.8,15,140/-. 5.1 THE ASSESSEE CARRIED THE MATTER IN APPEAL BEFOR E CIT(A). AS PER THE ORDER OF CIT(A), IT IS SEEN THAT THE ISSUE REGARDIN G ADDITION OF RS.3,00,000/- ON ACCOUNT OF HOUSE HOLD WITHDRAWALS WAS NOT PRESSE D BEFORE HIM AND THEREFORE, THE SAME WAS DISMISSED. IT IS ALSO NOTE D BY CIT(A) ON PAGE NO. 4 OF HIS ORDER THAT ON PAGE NO. 4 OF THE ASSESSEES SUBMISSION AS PER STATEMENTS OF FACTS, THE ASSESSEE AGREED THAT HE HA D MADE EXPENSES OF RS.5,000/- ON PHOTOGRAPHY AND RS.15,000/- TO RS.20 ,000/- ON BAND BAZA. ACCORDINGLY, CIT(A) CONFIRMED THE ADDITION OF RS.5, 000/- ON PHOTOGRAPHY AND RS.17,000/- ON ACCOUNT OF BAND BAZA. ON THESE TWO ACCOUNTS, THERE IS NO DISPUTE RAISED BEFORE ME IN THIS APPEAL. REGAR DING OTHER TWO ADDITIONS ARE OF RS.1,20,000/- ON ACCOUNT OF FOODING EXPENSES AND RS.50,000/- ON ACCOUNT OF RENT OF BANQUET HALL. THESE TWO ADDITIO NS WERE UPHELD BY CIT(A) AND BEFORE ME, THESE TWO ADDITIONS ARE DISPU TED. IN THIS REGARD, IT WAS SUBMITTED BEFORE ME THAT IN THE MARRIAGE OF SON , ALL THE EXPENSES ON FOODING AND OTHER MARRIAGE FUNCTIONS ARE INCURRED B Y THE BRIDE SIDE AND THEREFORE, NO ADDITION CAN BE MADE IN THE HANDS OF THE ASSESSEE BECAUSE THE MARRIAGE WAS OF THE SON OF THE ASSESSEE AND NOT OF HIS DAUGHTER. I FIND FORCE IN THIS SUBMISSION OF THE ASSESSEE. IN THE A SSESSMENT ORDER, THE ASSESSING OFFICER HAS MENTIONED THAT EVIDENCE WAS F OUND IN COURSE OF SEARCH IN THE FORM OF DETAILS OF REFRESHMENT, LUNCH , DINNER ETC. BUT THIS IS 5 NOT SUFFICIENT TO MAKE ADDITION BECAUSE EVEN IN THE CASE OF MARRIAGE OF THE SON, THE DETAILS ARE AGREED BY BOTH THE SIDES BUT I T IS CUSTOMARY THAT THE EXPENSES ARE GENERALLY INCURRED BY THE BRIDE SIDE. THE ASSESSING OFFICER HAS NOT EXAMINED THE BRIDE SIDE BEFORE COMING TO TH IS CONCLUSION THAT THE EXPENSES ARE INCURRED BY THE ASSESSEE AND NOT BY TH E BRIDE SIDE. APART FROM LIST OF REFRESHMENT, LUNCH, DINNER ETC., THERE IS NO OTHER MENTION OF ANY EVIDENCE WHICH COULD SHOW THAT THE EXPENSES WER E INCURRED BY THE ASSESSEE AND UNDER THESE FACTS, IN MY CONSIDERED OP INION, THE ADDITION MADE BY THE ASSESSING OFFICER WITHOUT BRINGING ANY COGENT ADVERSE MATERIAL ON RECORD, IS NOT SUSTAINABLE. HENCE, THE SAME IS DELETED. 6. IN THE RESULT, THE APPEAL OF THE ASSESSEE STANDS ALLOWED. 7. NOW I TAKE UP THE SECOND APPEAL IN THE CASE OF S HRI ANAND KUMAR DALMIA HUF FOR ASSESSMENT YEAR 2011-12 IN I.T.A. NO .747/LKW/2015. IN THIS APPEAL ALSO, ALTHOUGH 8 GROUNDS ARE RAISED BY THE ASSESSEE BUT THE ONLY DISPUTE RAISED BEFORE ME IS REGARDING ADDITION OF RS.3.25 LAC ON ACCOUNT OF FOODING EXPENSES AND RS.50,000/- ON ACCO UNT OF RENT OF BANQUET HALL IN RESPECT OF THE MARRIAGE OF THE ASSESSEES S ECOND SON SHRI ABHISHEK DALMIA WHICH TOOK PLACE ON 18/11/2010. REGARDING T HE EVIDENCE FOUND DURING COURSE OF SEARCH, IT IS STATED BY THE ASSESS ING OFFICER IN THE ASSESSMENT ORDER THAT AS PER PAGES 13-30 OF ANNEXUR E LP-1, DETAILS OF VARIOUS EXPENSES HAVE BEEN MENTIONED FROM 16/08/201 0 TO 17/11/2010 AND PAGE NO. 30 IS THE BILL OF HOTEL WHERE PACKAGE OF RS.3.50 LAC IS MENTIONED CONTAINING VARIOUS DELICIOUS GOODS, SOUP, MOCKTAILS, ICE CREAM ETC. AND ON THE BASIS OF THESE EVIDENCES, HE MADE ADDITION OF RS.3.25 LAC BY ALLEGING THAT THIS MUCH EXPENDITURE WAS INCURRED ON THE OCCASION OF SONS MARRIAGE ON ACCOUNT OF FOODING AND RS.50,000/ - WAS ADDED ON ACCOUNT OF ALLEGED PAYMENT OF RENT OF BANQUET HALL. IN FIND THAT IN THIS YEAR ALSO, THE ADDITION WAS MADE BY THE ASSESSING OFFICE R ON THE BASIS OF 6 QUOTATIONS AND LIST OF FOOD ETC. WITHOUT BRINGING A NY ADVERSE MATERIAL ON RECORD WHICH COULD ESTABLISH THAT THE EXPENDITURE W AS INCURRED BY THE ASSESSEE AND NOT BY THE BRIDE SIDE. IN THIS YEAR A LSO, THE BRIDE SIDE WAS NOT EXAMINED TO FIND OUT AS TO WHETHER THE EXPENSES ON MARRIAGE WAS INCURRED BY THE ASSESSEE OR BRIDE SIDE. HENCE, IN THIS YEAR ALSO, IN MY CONSIDERED OPINION, THE ADDITION MADE BY THE ASSESS ING OFFICER WITHOUT BRINGING ANY COGENT ADVERSE MATERIAL ON RECORD IS N OT SUSTAINABLE. I DELETE THE SAME. 8. IN THE RESULT, THE APPEAL OF THE ASSESSEE STANDS ALLOWED. . 9. NOW I TAKE UP THE APPEAL IN THE CASE OF ASHISH K UMAR DALMIA IN I.T.A. NO.749/LKW/2015. IN THIS APPEAL, THE ASSESS EE HAS RAISED THE FOLLOWING GROUNDS: 1. THIS IS A SEARCH & SEIZURE CASE WHERE ALL DOCUM ENTS AND PHYSICAL INSPECTION OF THE APPELLANT RESIDENCE WAS CARRIED OUT. 2. THE APPELLATE AUTHORITY WRONGLY CONFIRMED THE AD DITION TO THE TUNE OF (A)RS.97,200/= ON ACCOUNT OF PRECIOU S AND SEMI-PRECIOUS STONES. (B) RS.1,26,000/= ON ACCOUNT OF 4 KG SILVER UTENSILS ON ACCOUNT OF INVESTMENT IN THE JEWELLERY. 3. THE JEWELLERY FOUND DURING SEARCH & SEIZURE VALU ING RS.7,91,280/= IN THE ROOM OF ASHISH DALMIA AND RADH IKA DALMIA HAS BEEN FULLY EXPLAINED IN THE HAND OF APPE LLANT'S WIFE SMT RADHIKA DALMIA AND WHICH IS ACCEPTED AND CONSIDERED BY THE ASSESSING OFFICER. 4. ANY ADDITION IN INCOME ON ESTIMATION BASIS ON AC COUNT OF INVESTMENT IN JEWELLERY BY THE ASSESSING OFFICER BE YOND THE VALUE OF JEWELLERY RS.7,91,280/= FOUND IN SEARC H OPERATION IS CONTRARY TO LAW. 5. BECAUSE THE ORDER IS BAD IN LAW AND ON FACTS MER ELY BASED ON ESTIMATION. 7 10. SHRI ANAND KUMAR DALMIA, FATHER OF SHRI ASHISH DALMIA APPEARED AND MADE SUBMISSIONS. HE WAS HEARD. 11. LEARNED D. R. OF THE REVENUE SUPPORTED THE ORDE RS OF THE AUTHORITIES BELOW. 12. I HAVE CONSIDERED THE RIVAL SUBMISSIONS AND GON E THROUGH THE ORDERS OF THE AUTHORITIES BELOW. I FIND THAT IT IS NOTED BY THE ASSESSING OFFICER IN PARA 5 OF THE ASSESSMENT ORDER THAT THE JEWELLERY F OUND FROM THE ROOM OF SMT. RADHIKA DALMIA AND SHRI ASHISH DALMIA DURING T HE COURSE OR SEARCH WAS 420 GMS. GOLD JEWELLERY AND 6.90 CT. PRECIOUS S TONES AND SILVER UTENSILS 4 KG. TOTAL VALUE AT RS.7,91,280/-. THE A SSESSING OFFICER ACCEPTED THE GOLD JEWELLERY BUT MADE ADDITION OF RS.97,200/- BEING VALUE OF PRECIOUS AND SEMI PRECIOUS STONE OF 6.90 CT. AND ALSO VALUE OF SILVER UTENSILS OF 4 KG. VALUED AT RS.1,26,000/-. IT WAS SUBMITTED BY SHRI ANAND KUMAR DALMIA, FATHER OF THE ASSESSEE, THAT ALTHOUGH ALL THESE ITE MS WERE FOUND IN THE BEDROOM OF SHRI ASHISH DALMIA AND HIS WIFE SMT. RAD HIKA DALMIA BUT NO ADDITION WAS MADE IN THE HANDS OF SMT. RADHIKA DALM IA. HE SUBMITTED A COPY OF THE ASSESSMENT ORDER IN THE CASE OF SMT. RA DHIKA DALMIA IN SUPPORT OF THIS CONTENTION. IN MY CONSIDERED OPINION, TOTA L JEWELLERY AND SILVER UTENSILS OF RS.7,91,280/- FOUND FROM THE BEDROOM OF SHRI ASHISH DALMIA AND SMT. RADHIKA DALMIA CANNOT BE CONSIDERED TO BE EXCESSIVE OR UNREASONABLE AND THIS MUCH JEWELLERY AND SILVER JEW ELLERY ARE GENERALLY POSSESSED BY A MARRIED COUPLE HAVING BEEN RECEIVED FROM PARENTS AND RELATIVES AT THE TIME OF MARRIAGE AND THEREFORE, NO ADDITION SHOULD BE MADE ON THIS ACCOUNT. HENCE, I DELETE THE SAME. 13. IN THE RESULT, THE APPEAL OF THE ASSESSEE STAND S ALLOWED. 8 14. NOW I TAKE UP THE REMAINING APPEAL IN THE CASE OF SHRI ABHISHEK DALMIA IN I.T.A. NO.750/LKW/2015. IN THIS APPEAL, THE ASSESSEE HAS RAISED THE FOLLOWING GROUNDS: 1. THE APPELLATE AUTHORITY PARTLY ALLOWED AND WRON GLY CONFIRMED THE ADDITION TO THE TUNE OF RS.100000.00 GIVING RELIEF OF RS.100000.00 ON ACCOUNT OF INVESTM ENT IN THE JEWELLERY. 2. THE JEWELLERY FOUND DURING SEARCH & SEIZURE VALU ING RS.786772.80 IN THE ROOM OF ABHISHEK & NIVA DALMIA HAS BEEN FULLY EXPLAINED IN THE HAND OF APPEALLANL' S WIFE MRS. NIVA DALMIA WHICH IS ACCEPTED AND CONSIDERED B Y THE ASSESSING OFFICER. 3. ANY ADDITION BEYOND THE VALUE OF JEWELLERY RS.786772.80 FOUND IN SEARCH & SEIZURE ON ESTIMATIO N BASIS IS CONTRARY TO LAW. 4. BECAUSE THE ORDER IS BAD IN LAW AND ON FACTS MER ELY BASED ON ESTIMATION. 15. SHRI ANAND KUMAR DALMIA, FATHER OF SHRI ABHISHE K DALMIA, APPEARED AND SUBMITTED THAT TOTAL JEWELLERY FOUND IN COURSE OF SEARCH FROM THE BEDROOM OF SHRI ABHISHEK DALMIA AND HIS WIFE SMT. N IVA DALMIA WAS VALUED AT RS.7,86,772.80, WHICH SHOULD BE ACCEPTED AS EXPL AINED. 16. LEARNED D. R. OF THE REVENUE SUPPORTED THE ORDE RS OF THE AUTHORITIES BELOW. 17. I HAVE CONSIDERED THE RIVAL SUBMISSIONS. I FIND THAT GOLD JEWELLERY FOUND IS 496.700 GMS. AND SEMI PRECIOUS STONE IS 21 .85 CT. AND IN THIS MANNER, THE VALUE OF JEWELLERY WAS WORKED OUT AT RS .7,86,000/-. IT WAS EXPLAINED BEFORE THE AUTHORITIES BELOW THAT THE JEW ELLERY WAS RECEIVED BY SHRI ABHISHEK DALMIA AND NIVA DALMIA FROM PARENTS O F NIVA DALMIA AND OTHER FRIENDS AND RELATIVES ON THE OCCASION OF THEI R MARRIAGE ON 9 18/11/2010. IN MY CONSIDERED OPINION, RECEIPT OF T HIS MUCH JEWELLERY FROM PARENTS OF BRIDE AND OTHER FRIENDS AND RELATIVES ON THE OCCASION OF MARRIAGE IS VERY REASONABLE AND NO ADDITION SHOULD BE MADE O UT OF THIS SMALL AMOUNT OF JEWELLERY FOUND IN POSSESSION OF A MARRIED COUPL E. THE ASSESSING OFFICER HAS MADE ADDITION OF RS.2,00,000/- OUT OF WHICH CIT (A) HAS ALLOWED RELIEF OF RS.1,00,000/-. IN THE HANDS OF NIVA DALMIA, WIF E OF SHRI ABHISHEK DALMIA, NO ADDITION WAS MADE. EVEN IF I GO BY THE ESTIMATE OF CIT(A) THAT RECEIPT OF DIAMOND JEWELLERY OF RS.1,00,000/- ON AC COUNT OF MARRIAGE BY WAY OF GIFT IS REASONABLE, SIMILAR AMOUNT OF DIAMON D JEWELLERY OF RS.1,00,000/- SHOULD BE CONSIDERED AS REASONABLE IN THE HANDS OF THE WIFE OF THE ASSESSEE NIVA DALMIA AND THEREFORE, EVEN BY HIS ESTIMATE ALSO, NO ADDITION IS JUSTIFIED. HENCE, THE ADDITION PARTLY UPHELD BY CIT(A) IS DELETED. 18. IN THE RESULT, THE APPEAL OF THE ASSESSEE STAND S ALLOWED. 19. IN THE COMBINED RESULT, ALL THE FOUR APPEALS AR E ALLOWED. (ORDER WAS PRONOUNCED IN THE OPEN COURT ON THE DATE MENTIONED ON THE CAPTION PAGE) SD/. ( A. K. GARODIA ) ACCOUNTANT MEMBER DATED:01/02/2016 *SINGH COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT. 3. CONCERNED CIT 4. THE CIT(A) 5. D.R., I.T.A.T., LUCKNOW ASSTT . REGISTRAR