Premchand Thakarsi Choksi & Sons, Nashik V. Assistant Commissioner of Income-tax,

ITA 898/PUN/2015

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 6875 (ITAT-PUNE)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-02-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: B
• Next Hearing Date: 01-08-2018
• Assessment Year: 2000-2001
• Appeal Filed On: 10-06-2015
• Court: TRIBUNAL

Judgement Text

] IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH B , PUNE BEFORE MS. SUSHMA CHOWLA, JM AND SHRI ANIL CHATURVEDI, AM . / ITA NO.898/PUN/2015 / ASSESSMENT YEAR : 2000-01 PREMCHAND THAKARSI CHOKSI & SONS, 1462, SARAF BAZAR, JIJAMATA CHOWK, NASHIK. PAN NO.AADFP7201M. . / APPELLANT V/S THE ASST. C OMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 1, NASHIK. . / RESPONDENT ASSESSEE BY : SHRI PRAMOD SHINGTE. REVENUE BY : SHRI M.K. VERMA / ORDER PER ANIL CHATURVEDI, AM : 1. THIS APPEAL FILED BY ASSESSEE IS EMANATING OUT OF THE ORD ER OF COMMISSIONER OF INCOME TAX (APPEALS) 12, PUNE DATED 26.0 3.2015 FOR THE ASSESSMENT YEAR 2000-01. 2. THE RELEVANT FACTS AS CULLED OUT FROM THE MATERIAL ON RE CORD ARE AS UNDER :- ASSESSEE IS A PARTNERSHIP FIRM HAVING THREE PARTNERS NAM ELY, (1) SHRI PREMCHAND T. CHOKSI (HUF) (2) SHRI PRAVIN P. CHOKSI (HUF) A ND (3) SHRI RAJENDRE P. CHOKSI AND ARE IN THE BUSINESS OF GOL DSMITH. A / DATE OF HEARING : 25.01.2019 / DATE OF PRONOUNCEMENT: 28.02.2019 2 ITA NO.898/PUN/2015 SEARCH AND SEIZURE ACTION U/S 132(1) OF THE ACT WAS COND UCTED ON 21.01.2004 IN THE AMBA GROUP OF CASES AT NASHIK. THE BUS INESS PREMISES OF M/S. PREMCHAND THAKARSI CHOKSI & SONS ALONG W ITH RESIDENTIAL PREMISES OF VARIOUS GROUPS WERE ALSO COVERED IN THE SEARCH. THEREAFTER, A NOTICE U/S 153A OF THE ACT WAS ISSUED TO T HE ASSESSEE ON 25.03.2004 AND SERVED ON ASSESSEE ON 31.03.2004. IN RES PONSE TO NOTICE U/S 153A OF THE ACT, ASSESSEE FURNISHED THE RETUR N OF INCOME FOR A.Y. 2000-01 ON 13.08.2004 DECLARING TOTAL INCOME OF RS.1,30,5 58/-. THEREAFTER, THE CASE WAS TAKEN UP FOR SCRUTINY AND SUBS EQUENTLY, ASSESSMENT WAS FRAMED U/S 153A OF THE ACT ON 28.03.2006 WHEREBY THE TOTAL INCOME WAS DETERMINED AT RS.27,10,860/-. AGGRIE VED BY THE ORDER OF AO, ASSESSEE CARRIED THE MATTER BEFORE CIT(A), WH O VIDE ORDER DT.06.08.2007 IN APPEAL NO.CIT(A)-I/266/2006-07 DISMISSED THE APPEAL OF ASSESSEE. THEREAFTER, ASSESSEE PREFERRED APPEAL BEFORE THE TRIBUNAL. TRIBUNAL VIDE ORDER DT.30.06.2011 IN ITA NO.67/PN/2008 IN THE GROUP OF CASES, INCLUDING THE ASSESSEE RESTORED THE MATTER TO THE FILE OF AO. PURSUANT TO THE DIRECTIONS OF TRIBUNAL, AO VIDE ASSESS MENT ORDER DT.28.03.2013 PASSED U/S 153A R.W.S. 143(3) OF THE ACT DE TERMINED THE TOTAL INCOME AT RS.32,42,291/-. AGGRIEVED BY THE ORDE R OF AO, ASSESSEE CARRIED THE MATTER BEFORE LD.CIT(A), WHO VIDE ORD ER DT.26.03.2015 (IN APPEAL NO.PN/CIT(A)-12/NSK-CIT(A)-I/164/ 2013- 14/441/2013-14) GRANTED PARTIAL RELIEF TO THE ASSESSEE. AGGRIEVED BY THE ORDER OF LD.CIT(A), ASSESSEE IS NOW IN APPEAL BEFORE US AND HAS RAISED THE GROUNDS WHICH WERE SUBSEQUENTLY CONCISED BY THE ASSESSEE WHICH READS AS UNDER : 1. ON THE FACTS & CIRCUMSTANCES OF CASE & IN LAW LOWER AUTHORITIES HAVE ERRED IN MAKING AN ADDITION OF RS. 2,49,500/- ON AC COUNT OF UNEXPLAINED INVESTMENT. THE SAID ADDITION BEING BASED ON MERE P RESUMPTION AND NOT SUPPORTED BY ANY DOCUMENTARY EVIDENCE THEREFORE ENT IRE ADDITION DESERVES TO BE STRUCK DOWN, FURTHER LOWER AUTHORITI ES ALSO ERRED IN CONCLUDING THAT ADDITION OF RS.1 ,23,186/- MADE BY ASSESSING OFFICER ON 3 ITA NO.898/PUN/2015 ACCOUNT OF GROSS PROFIT @ 7.92% ON UNRECORDED SALES 15,55,388/-, PARTICULARLY WHEN ASSESSING OFFICER HAS SEPARATELY MADE ADDITION OF UNRECORDED SALES CALCULATED FOR THE WHOLE YEAR. LEA RNED CIT FURTHER ERRED IN DIRECTLY ASSESSING TO TAX ON NET PROFIT ON SUCH UNRECORDED SALES INSTEAD OF GROSS PROFIT. 2. ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CAS E AND IN LAW THE LEARNED CIT(A) IS NOT JUSTIFIED IN CONFIRMING THE A DDITION OF RS. 23,30,802/- MADE BY THE AO ON ACCOUNT OF ALLEGED UN ACCOUNTED STOCK BY DISREGARDING APPELLANTS CONTENTION AND DOCUMENTARY EVIDENCES AND SUBMISSION IN SUPPORT OF ITS CONTENTION 3. ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CAS E THE LEARNED CIT(A) IS NOT JUSTIFIED IN CONFIRMING THE ADDITION OF RS.5,31 ,431/- MADE BY THE AO ON GROSS PROFIT @ 7.92% ON ESTIMATED UNRECORDED SAL ES FOR THE YEAR OF RS.67,09,994/-, PARTICULARLY WHEN THE FIRM WAS NOT IN EXISTENCE FOR THE WHOLE YEAR, WITHOUT PREJUDICE TO THE SAME THE LEARN ED CIT (A) IS ALSO NOT JUSTIFIED IN NOT DIRECTING AO TO TAX NET PROFIT ON SUCH UNRECORDED SALES INSTEAD OF GROSS PROFIT. LEARNED CIT (A) FURTHER ER RED IN CONFIRMING SAID ADDITION BY DISREGARDING THE FACT THAT IN THE ORIGI NAL ASSESSMENT ORDER. LEARNED ASSESSING OFFICER HAS ALLOWED TELESCOPIC BE NEFIT. 4. ON THE BASIS OF FACTS AND IN THE CIRCUMSTANCES O F THE CASE THE AO PLEASE BE DIRECTED TO CHARGE INTEREST UNDER SPECIFI C PROVISIONS OF SUBSECTION (3) OF SECTION 234A AND SUBSECTION (3) O F SECTION 234B OF THE ACT. THE APPELLANT CRAVES FOR THE ADDITION TO, DELE TION, ALTERATION, MODIFICATION OF ANY OF THE ABOVE GROUNDS OF APPEALS . 3. 1 ST GROUND IS WITH RESPECT TO ADDITION OF RS.2,49,500/- ON ACCOUNT OF UNEXPLAINED INVESTMENT. 3.1. DURING THE COURSE OF SEARCH, CERTAIN DOCUMENTS AND BOOKS WERE SEIZED FROM THE BUSINESS PREMISES OF THE ASSESSEE. THE ASSESSEE WAS ASKED TO EXPLAIN THE TRANSACTIONS CONTAINED IN THE DOCUM ENTS SEIZED. THE STATEMENT OF SHRI PRAVINCHANDRA CHOKSI WAS ALSO RECO RDED U/S 132(4) OF THE ACT, WHEREIN HE STATED THAT THE BOOKS RELAT ES TO THE ASSESSEE AND IT CONTAINS VARIOUS AMOUNTS RECEIVED RESP ECTIVELY FROM VARIOUS CUSTOMERS ON ACCOUNT OF SALE. IT WAS FURTHER ST ATED BY HIM THAT THE TRANSACTIONS WERE NOT RECORDED IN THE REGULAR BOOK S OF ASSESSEES FIRM. THE DOCUMENTS SEIZED (AS PER ITEM NO.85) WHICH WERE FO R THE PERIOD FROM 22.12.1999 TO 31.03.2000 SHOWED THE TOTAL A MOUNTS OF SALES AT RS.15,55,388/-. ASSESSEE ADMITTED THAT THE AFORE SAID SALES WERE NOT RECORDED IN THE REGULAR BOOKS OF ACCOUNTS. TH E PROFIT ON SUCH 4 ITA NO.898/PUN/2015 UNACCOUNTED SALES WAS OFFERED AT 5% AMOUNTING TO RS.77 ,769/- AS INCOME IN A.Y. 2000-01. AO ON PERUSING THE TRADING ACCOUN T SUBMITTED WITH THE RETURN OF INCOME NOTICED THAT ON THE RECORDED SALES OF RS.25,66,568/-, ASSESSEE HAD SHOWN GROSS PROFIT OF RS.6 ,22,272/-, WHICH INCLUDED THE LABOUR CHARGES RECEIPT OF RS.4,06,332/-. AFTER REDUCING THE AMOUNT OF LABOUR CHARGES FROM THE GROSS PR OFIT, THE EFFECTIVE GROSS PROFIT ON TRADING TRANSACTIONS WORKED OUT AT RS.2,15,940/- WHICH WORKED OUT TO 8.41% OF ASSESSEES RECORDED SALES. THE ASSESSEE WAS THEREFORE ASKED TO SHOW CAUSE AS TO WHY THE GROSS PROFIT ON SUCH UNRECORDED SALES NOT BE CONSIDERED AS 8.4 1% AS AGAINST 5% OFFERED BY THE ASSESSEE. THE ASSESSEE WAS ALSO SHO W CAUSED AS TO WHY THE AMOUNT OF SUCH CREDIT SALES NOT BE TREATED AS U NEXPLAINED AND TREATED AS INCOME. ASSESSEE WORKED OUT THE RATE OF G ROSS PROFIT AT 7.92% AS AGAINST 8.41% WORKED OUT BY THE AO AND ASSES SEE THUS AGREED FOR GROSS PROFIT ADDITION AT 7.92% ON THE SUPPRESS ED SALES AT RS.15,55,338/-. ASSESSEE FURTHER STATED THAT THE ACTUAL AMOUNT RECEIVABLE ON ACCOUNT OF CREDIT SALES WAS RS.2,49,000/-. A O THEREAFTER CONSIDERED THE PROFIT ON UN-RECORDED SALES AT 7.92% AND WORKED OU T THE PROFIT OF RS.1,23,186/- AS CONCEALED INCOME OF THE ASSESSE E BUT SINCE ASSESSEE HAD ADMITTED UNDISCLOSED AND UNEXPLAINED INVESTM ENTS IN DEBTORS OF RS.2,49,500/- ON ACCOUNT OF UNRECORDED CREDI T SALES, AO MADE ADDITION OF RS.2,49,000/- AND NO SEPARATE ADDITION ON ACCOUNT OF GROSS PROFIT OF RS.1,23,186/- WAS MADE. AGGRIEVED BY THE ORDER OF AO, ASSESSEE CARRIED THE MATTER BEFORE LD.CIT(A), WHO AFTER CO NSIDERING THE ASSESSEES SUBMISSIONS, THE REMAND REPORT OF THE AO AN D ASSESSEES REPLY TO THE REMAND REPORT UPHELD THE ORDER OF AO BY OBSERVING THAT THE AMOUNT WAS WORKED OUT BY THE AO BASED ON THE SEIZED PAPER AND STATEMENT OF SHRI PRAVINCHANDRA CHOKSI WHEREIN HE ADMITTE D THAT THE 5 ITA NO.898/PUN/2015 SEIZED DOCUMENTS SHOW THE AMOUNT OF RECEIVABLES. HE HA S FURTHER NOTED THAT ASSESSEE DID NOT FURNISH ANY EVIDENCE OR WOR KING WHICH COULD DEMONSTRATE THAT THERE WERE NO RECEIVABLES OR TH E AMOUNT WORKED OUT BY THE AO WAS INCORRECT. LD.CIT(A) UPHELD THE ORDER OF AO BY NOTING THAT ASSESSEES UNACCOUNTED PURCHASES REMA INED BLOCKED TILL THE REALIZATION OF THE AMOUNT RECEIVABLES FROM DEBTORS AND THEREFORE SUCH AMOUNT WAS CONSIDERED AS INITIAL INVESTMENT IN UNAC COUNTED PURCHASES. AGGRIEVED BY THE ORDER OF LD.CIT(A), ASSESSEE IS NOW IN APPEAL BEFORE US. 4. BEFORE US, LD.A.R. REITERATED THE SUBMISSIONS MADE BEFORE AO AND LD.CIT(A) AND FURTHER SUBMITTED THAT NO ADDITION IS CALLED FOR IN THE PRESENT CASE. LD. D.R. ON THE OTHER HAND, SUPPORTED T HE ORDER OF LOWER AUTHORITIES. 5. WE HAVE HEARD THE RIVAL SUBMISSIONS AND PERUSED THE MATERIAL ON RECORD. THE ISSUE IN THE PRESENT CASE IS WITH RESPECT TO ADDITION ON ACCOUNT OF UNEXPLAINED DEBTORS. WE FIND THAT AO HAD WORKED OUT THE ADDITION BASED ON THE SEIZED PAPERS REFERRING UNACCOUN TED SALES AND THE STATEMENT OF PRAVEENCHANDRA CHOKSI, WHO HAS ADM ITTED THE SAME. THE ADDITION OF RS.1,23,186/- IS TO MADE IN THE HANDS OF A SSESSEE AS ADMITTED DURING ASSESSMENT PROCEEDINGS. FURTHER, THE AO WAS OF THE VIEW THAT DEBTORS TO THE TUNE OF RS.2,49,500/- ARE ALSO TO BE ADDED BEING ON ACCOUNT OF UNRECORDED CREDIT SALES. WE FIND NO MERIT IN THE SAME. ADDITION IS RESTRICTED TO RS.1,23,186/-. THUS, THE GROUND OF APPEAL NO.1 IS PARTLY ALLOWED. 6 ITA NO.898/PUN/2015 6. 2 ND GROUND IS WITH RESPECT TO ADDITION OF RS.23,30,802/- ON ACCOUNT OF ALLEGED UNACCOUNTED STOCK. 6.1. AS PER THE REGISTER OF ASSESSEE WHICH WAS FOUND DUR ING THE COURSE OF SEARCH, IT WAS NOTICED THAT IT CONTAINS THE DET AILS OF OPENING STOCK, INWARD, GOODS, SALES, SALES ON APPROVAL AND CLOSING ST OCK ON A PARTICULAR DAY. IT WAS SEEN THAT ON 31.03.2000 THERE WA S A STOCK OF GOLD OF 17186.380 GRAMS. IT WAS NOTICED THAT IN THE RETU RN OF INCOME FILED BY THE ASSESSEE IN RESPONSE TO NOTICE U/S 153A OF THE ACT ASSESSEE HAD SHOWN CLOSING STOCK OF GOLD OF 4665.020 GRAMS AS A GAINST THE STOCK OF 17186.380 GRAMS AND ACCORDINGLY HAD NOT SHOWN THE CLOSING STOCK OF 12521.360 GRAMS. IT WAS ALSO NOTICED TH AT ASSESSEE HAD VALUED THE CLOSING STOCK OF GOLD AT RS.4,200/- PER TOLA . THE ASSESSEE WAS ASKED TO RECONCILE THE WORKING. ASSESSEE FURNISHED THE EXPLANATION OF THE STOCK WHICH IS REPRODUCED BY THE AO AT PARA 6.2 OF THE ASSESSMENT ORDER. IT WAS INTER-ALIA SUBMITTED BY AS SESSEE THAT THE STOCK REGISTER WAS COMBINED STOCK REGISTER OF THE FAMILY AND THUS THERE WAS NO EXCESS STOCK AS ON 31.03.2000. THE SUBMISSIONS O F THE ASSESSEE WERE NOT FOUND ACCEPTABLE TO THE AO. AO NOT ED THAT IN THE STATEMENT RECORDED U/S 132(4) OF THE ACT, SHRI PRAVEENC HANDRA P. CHOKSI CONFIRMED THE REGISTER BEING OF THE ASSESSEE FIRM . AO ALSO NOTED THAT ASSESSEE HAD NOT FURNISHED ANY EVIDENCE IN S UPPORT OF HIS CLAIM THAT THE STOCK OF 2539.00 GRAMS BELONG TO SHRI PRE MCHAND THAKARSI CHOKSI AND 620.238 GRAMS BELONGS TO PRAVINCHAN D CHOKSI. THE SUBMISSION OF THE ASSESSEE THAT 2145 GRAMS OF GOLD W AS OFFERED FOR TAXATION IN THE RETURN OF INCOME AND 1324.390 GRAMS WAS OFFERED BY PREMCHAND T. CHOKSI IN HIS INDIVIDUAL CAPACITY WAS ALSO NOT FOUND ACCEPTABLE. AO THEREAFTER COMPUTED THE ACTUAL EXCESS S TOCK AT 7 ITA NO.898/PUN/2015 5549.530 GRAMS (AS NOTED IN PARA 6.7 OF THE ASSESSMENT ORDER AND VALUING THE SAME AT RS.420/- PER GRAM, WORKED OUT THE A MOUNT OF EXCESS STOCK AT RS.23,30,802/- AND MADE ITS ADDITION. AGGRIEVED BY TH E ORDER OF AO, ASSESSEE CARRIED THE MATTER BEFORE LD.CIT(A), WHO AFTER CONSIDERING THE SUBMISSIONS OF THE ASSESSEE, REMAND REPOR T AND ASSESSEES REPLY TO THE REMAND REPORT FOR THE REASO NS STATED IN PARA 2.2.13 TO 2.2.30 CONFIRMED THE ACTION OF THE AO. AGGRIEVED BY THE ORDER OF LD.CIT(A) ASSESSEE IS NOW IN APPEAL BEFORE US. 7. BEFORE US, LD.A.R. REITERATED THE SUBMISSIONS MADE BEFOR E LOWER AUTHORITIES AND FURTHER POINTED TO THE ASSESSEES REPLY VIDE LETTER DT.07.10.2005 WHICH WAS REPRODUCED AT PARA 6.2 OF THE ASS ESSMENT ORDER. FROM THE TABLE, WHICH IS REPRODUCED BY AO IN THE ASSESSMENT ORDER SUBMITTED THAT THE GOLD AT 2145 GRAMS WAS OFFERED TO TAXATION. DURING THE SEARCH, ACTION U/S 132 OF THE ACT, STOCK OF GOLD OF 3469.390 GRAMS WAS OFFERED IN THE RETURN OF INCOME OF MR. PREMCH AND T. CHOKSI IN HIS INDIVIDUAL CAPACITY. IN SUPPORT OF HIS CONTENTION, H E REFERRED TO THE COMPUTATION OF INCOME OF FIRM WHICH IS PLACED AT PAG E 26 OF THE PAPER BOOK AND PAGE 27, WHICH IS COMPUTATION OF INCOME OF MR. PREMCHAND T. CHOKSI IN HIS INDIVIDUAL CAPACITY. HE THEREAFT ER SUBMITTED THAT ONCE THE ADDITION HAS BEEN MADE IN THE IN DIVIDUAL CAPACITY, THE ADDITION OF THE SAME AMOUNT WOULD RESULT I NTO DOUBLE TAXATION. WITH RESPECT TO GOLD OF 2539 GRAMS, HE SUBMITT ED THAT IT RELATED TO PREMCHAND T. CHOKSI AND GOLD OF 620.238 GRAMS RELATED TO PRAVINCHAND CHOKSI, PROPRIETOR OF M/S. THAKARSI JEWELLERS. H E SUBMITTED THAT SINCE THE AFORESAID GOLD DID NOT BELONG TO ASSESSEE, THE SAME COULD NOT BE ADDED IN HIS HANDS. LD. D.R. ON THE OTH ER HAND, SUBMITTED THAT NO EVIDENCE HAS BEEN FURNISHED BY THE AS SESSEE TO 8 ITA NO.898/PUN/2015 SUPPORT HIS CONTENTION ABOUT THE STOCKS BEING OFFERED B Y THE RESPECTIVE PERSONS. HE THUS SUPPORTED THE ORDER OF AO. 8. WE HAVE HEARD THE RIVAL SUBMISSIONS AND PERUSED THE MATERIAL ON RECORD. THE ISSUE IN THE PRESENT GROUND IS WITH RESPE CT TO ADDITION ON ACCOUNT OF UNEXPLAINED STOCK. WE FIND THAT BEFORE AO, A SSESSEE HAD FURNISHED RECONCILIATION OF STOCK AND ACCORDING TO THAT REC ORD 2145 GRAMS AND 1324 GRAMS HAVE BEEN OFFERED FOR TAXATION DUR ING THE SURVEY ACTION U/S 133A OF THE ACT BY THE FIRM AND PREMCHAND T. CHOKSI IN HIS INDIVIDUAL CAPACITY RESPECTIVELY. IN SUPPORT OF THE CONTE NTION THAT THE AFORESAID QUANTITY OF GOLD HAS BEEN OFFERED TO TAX BY THE RESPECTIVE ASSESSEES, WE FIND THAT IN THE COMPUTATION OF INCOME, THE STOCK OF GOLD HAS BEEN OFFERED BY THE RESPECTIVE ASSESSEES. IN VIEW OF THE FACT THAT THOSE AMOUNTS HAVE ALREADY BEEN OFFERED TO TAX AS UNAC COUNTED STOCK, WE ARE OF THE VIEW THAT NO ADDITION OF THE SAME STOCK IS CALLED FOR IN ASSESSEES HAND AND THEREFORE DIRECT ITS DELETION. AS FA R AS, THE STOCK OF 2539 GRAMS AND 620.238 GRAMS OF GOLD IS CONCERNED, NO P LAUSIBLE EXPLANATION HAS BEEN GIVEN. IN VIEW OF THESE FACTS, WE FIND NO REASON TO INTERFERE TO THE EXTENT OF ADDITION OF VALUE OF GOLD OF 2539 GRAMS AND 620.238 GRAMS IN THE HANDS OF ASSESSEE IS CONCERNED. THUS, THE GROUND OF APPEAL NO.2 IS PARTLY ALLOWED. 9. 3 RD GROUND IS WITH RESPECT TO ADDITION OF RS.5,31,431/- TOWARD S GROSS PROFIT ON UNACCOUNTED SALES. 9.1. THE AO IN ORIGINAL ASSESSMENT ORDER HAD NOT MADE AN Y SEPARATE ADDITION ON THIS ACCOUNT BECAUSE OF TELESCOPIC EFFECT. SINC E, WE HAVE UPHELD THE ADDITION ON ACCOUNT OF GROSS PROFIT ON SUPPRES SED SALES AND 9 ITA NO.898/PUN/2015 UNACCOUNTED STOCK OF GOLD, THEN NO FURTHER ADDITION IS W ARRANTED. THUS, THE GROUND OF APPEAL NO.3 IS ALLOWED. 10. IN THE RESULT, THE APPEAL OF ASSESSEE IS PARTLY ALL OWED. ORDER PRONOUNCED ON 28 TH DAY OF FEBRUARY, 2019. SD/- SD/- ( SUSHMA CHOWLA ) ( ANIL CHATURVEDI ) ! / JUDICIAL MEMBER '! / ACCOUNTANT MEMBER PUNE; DATED : 28 TH FEBRUARY, 2019. YAMINI #$%&'('% / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT 3. 4. 5 6. CIT(A)-12, PUNE. PR. CIT, CENTRAL, NAGPUR. '#$ %%&',) &', / DR, ITAT, B PUNE; $*+,/ GUARD FILE. / BY ORDER // TRUE COPY // -./%0&1 / SR. PRIVATE SECRETARY ) &', / ITAT, PUNE.