Appeal details
Counselvise Citation
[2020] 110 COUNSELVISE.COM (IT) 9180 (ITAT-DELHI)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
8 month(s) 17 day(s)
Appellant
Respondent
Appeal Type
Income Tax Appeal
Pronouncement Date
11-08-2020
Appeal Filed By
Assessee
Order Result
Allowed
Bench Allotted
I2
Assessment Year
2015-2016
Appeal Filed On
25-11-2019
Judgement Text
1 IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI I-2 B ENCH, NEW DELHI [THROUGH VIDEO CONFERENCE] BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER, AND MS. SUCHITRA KAMBLE, JUDICIAL M EMBER ITA NO. 9116/DEL/2019 [ASSESSMENT YEAR: 2015-16] PERFETTI VAN MELLE (INDIA) PVT. LTD VS. THE A.C.I.T GLOBAL BUSINESS PARK, TOWER A CIRCLE 3(1) FIRST FLOOR, MEHRAULI GURGAON ROAD GURGAON GURGAON, HARYANA PAN: AAACP 2626 A [APPELLANT] [RESPONDENT] DATE OF HEARING : 04.08.2020 DATE OF PRONOUNCEMENT : 11.08.2020 ASSESSEE BY : SHRI NAGESHWAR RAO, ADV MS. DEEPIKA AGGARWAL, ADV REVENUE BY : SHRI ANUPAM KANT GARG, CIT-DR ORDER PER N.K. BILLAIYA, ACCOUNTANT MEMBER, WITH THIS APPEAL, THE ASSESSEE HAS CHALLENGED THE V ALIDITY AND CORRECTNESS OF THE ASSESSMENT ORDER DATED 31.10.201 9 FRAMED U/S 143(3) R.W.S 144C OF THE [HEREINAFTER REFERRED TO AS 'THE ACT' FOR SHORT]. 2 2. GROUNDS OF APPEAL OF THE ASSESSEE CAN BE SUMMARI SED AS UNDER: I) GROUNDS RELATING TO TREATMENT OF AMP EXPENSES AS INTERNATIONAL TRANSACTIONS; II) GROUNDS AGAINST SUBSTANTIVE ADJUSTMENT USING AMP IN TENSITY APPROACH; III) GROUNDS AGAINST PROTECTIVE ADJUSTMENT USING BRIGHT LINE TEST; IV) GROUNDS AGAINST PROTECTIVE ADJUSTMENT USING RESIDUA L PROFITS SPLIT METHOD APPROACH; AND V) GROUNDS RELATING TO CORPORATE TAX ADJUSTMENTS. 3. VIDE APPLICATION DATED 08.01.2020, MADE U/R 11 O F THE ITAT RULES, 1963, THE ASSESSEE SOUGHT PERMISSION FOR ADM ISSION OF ADDITIONAL GROUND OF APPEAL DRAWING SUPPORT FROM THE DECISION OF THE HONBLE SUPREME COURT IN THE CASE OF NTPC 229 ITR 383. 4. THE ADDITIONAL GROUND READS AS UNDER: THAT THE DRAFT ASSESSMENT ORDER DATED 27.12.2018 PA SSED BY THE ASSESSING OFFICER IS IN CONTRAVENTION OF PRO VISIONS OF SECTION 144C OF THE ACT AND THUS, SUBSEQUENT ORDERS PASSED BY THE DRP/ASSESSING OFFICER ARE VOID AB INITIO. 3 5. VIDE HIS WRITTEN SUBMISSIONS AS WELL AS ARGUMENT S, THE LD. DR STRONGLY OBJECTED TO THE AFORE-STATED ADDITIONAL GR OUND. THE LD. DR VEHEMENTLY CONTENDED THAT THIS ISSUE WAS NEVER RAIS ED BEFORE ANY OF THE LOWER AUTHORITIES AND HAS BEEN RAISED FOR THE F IRST TIME. IT IS THE SAY OF THE LD. DR THAT THE ISSUE IS NOT PURELY A LE GAL ONE BUT HAS ASPECTS OF FACTS AS WELL. 6. PER CONTRA, THE LD. COUNSEL FOR THE ASSESSEE REI TERATED HIS RELIANCE ON THE DECISION OF THE HONBLE SUPREME COU RT IN THE CASE OF NTPC [SUPRA]. 7. WE HAVE CAREFULLY CONSIDERED THE ISSUE RAISED IN THE ADDITIONAL GROUND [SUPRA]. WE DO NOT FIND ANY FORCE IN THE CON TENTION OF THE LD. DR. THE ADDITIONAL GROUND IS PURELY A LEGAL ISSUE AND DOES NOT REQUIRE VERIFICATION OF ANY FACTS OUTSIDE THE RECORD. ACCO RDINGLY, THE ADDITIONAL GROUND IS ADMITTED. 8. SINCE THE ADDITIONAL GROUND GOES TO THE ROOT OF THE MATTER, WE WILL FIRST ADDRESS TO IT FIRST. 4 9. THE ASSESSEE HAS CHALLENGED THE VALIDITY OF THE DRAFT ASSESSMENT ORDER DATED 27.12.2018 AND ALSO THE LEGALITY AND VA LIDITY OF SUBSEQUENT DRP AND FINAL ASSESSMENT ORDER. 10. REPRESENTATIVES OF BOTH THE SIDES WERE HEARD AT LENGTH. CASE RECORDS CAREFULLY PERUSED AND JUDICIAL DECISIONS RE LIED UPON BY BOTH THE SIDES HAVE BEEN CAREFULLY CONSIDERED. 11. PROVISIONS OF SECTION 144C READ AS UNDER: 144C. (1) THE ASSESSING OFFICER SHALL, NOTWITHSTANDING ANYTHING TO THE CONTRARY CONTAINED IN THIS ACT, IN THE FIRST INSTANCE, FORWARD A DRAFT OF THE PROPOSED ORDER OF ASSESSMENT (HEREAFTER IN THIS SECTION REFERRED TO A S THE DRAFT ORDER) TO THE ELIGIBLE ASSESSEE IF HE PROPOSE S TO MAKE, ON OR AFTER THE 1ST DAY OF OCTOBER, 2009, ANY VARIA TION IN THE INCOME OR LOSS RETURNED WHICH IS PREJUDICIAL TO THE INTEREST OF SUCH ASSESSEE. 12. MOST RELEVANT CLAUSES PERTINENT FOR ADJUDICATIO N OF THE QUARREL READS AS UNDER: 5 (3) THE ASSESSING OFFICER SHALL COMPLETE THE ASSES SMENT ON THE BASIS OF THE DRAFT ORDER, IF ( A ) THE ASSESSEE INTIMATES TO THE ASSESSING OFFICER THE ACCEPTANCE OF THE VARIATION; OR ( B ) NO OBJECTIONS ARE RECEIVED WITHIN THE PERIOD SPECIFIED IN SUB-SECTION (2). (13) UPON RECEIPT OF THE DIRECTIONS ISSUED UNDER S UB-SECTION (5), THE ASSESSING OFFICER SHALL, IN CONFORMITY WIT H THE DIRECTIONS, COMPLETE, NOTWITHSTANDING ANYTHING TO T HE CONTRARY CONTAINED IN SECTION 153 51A [OR SECTION 153B ], THE ASSESSMENT WITHOUT PROVIDING ANY FURTHER OPPORTUNIT Y OF BEING HEARD TO THE ASSESSEE, WITHIN ONE MONTH FROM THE END OF THE MONTH IN WHICH SUCH DIRECTION IS RECEIVED. 13. IN THE LIGHT OF THE AFORE STATED PROVISIONS OF SECTION 144C OF THE ACT AND RELEVANT SUB-SECTIONS, THE LD. COUNSEL FOR THE ASSESSEE VEHEMENTLY ARGUED THAT THE ASSESSMENT PROCEEDINGS C ONCLUDED ON 27.12.2018, AND THEREFORE, ANY ORDERS PASSED THEREA FTER ARE NON EST, TO WHICH THE LD. DR REBUTTED BY STATING THAT THE AS SESSEE ITSELF HAS PARTICIPATED IN THE SUBSEQUENT PROCEEDINGS. THERE FORE, IT CANNOT BE SAID THAT THE PROCEEDINGS CULMINATED ON 27.12.2018. 6 14. IT IS THE SAY OF THE LD. DR THAT ON 27.12.2018, THE ASSESSING OFFICER HAS ONLY FRAMED A DRAFT ASSESSMENT ORDER AN D FINAL ASSESSMENT ORDER WAS FRAMED AFTER RECEIVING ORDER OF THE DISPU TE RESOLUTION PANEL [DRP]. 15. IN OUR CONSIDERED VIEW, PROVISIONS OF SECTION 1 44C OF THE ACT TRIGGERS A SERIES OF STEPS PRESCRIBED IN SUB-SECTIO N (2) TO SECTION 12 AND AS CAN BE SEEN FROM THE MOST RELEVANT SUB-SECTIONS (3) AND (13) EXTRACTED HEREINABOVE, THE ASSESSMENT IS COMPLETE E ITHER UNDER SUB- SECTION (3) OR SUB SECTION (13). 16. FACTS ON RECORD SHOW THAT ON 27.12.2018, THE AS SESSING OFFICER QUANTIFIED THE TAXABLE INCOME AND DETERMINED TAX PA YABLE BY ISSUING AND SERVING DEMAND NOTICE U/S 156 OF THE ACT. IN O UR CONSIDERED OPINION, THIS ACTION OF THE ASSESSING OFFICER HAS B ROUGHT THE PROCEEDINGS TO AN END AND THE PROCEEDINGS INITIATED U/S 144C OF THE ACT STAND CONCLUDED. 17. A PERUSAL OF SECTION 144C OF THE ACT SHOWS THAT THE ASSESSING OFFICER SHALL, AT THE FIRST INSTANCE, FORWARD A DRA FT OF THE PROPOSED ORDER OF ASSESSMENT AND ON RECEIVING SUCH ORDER, TH E ASSESSEE MAY 7 APPROACH THE DRP BY RAISING OBJECTIONS. IF THE ASS ESSEE ACCEPTS THE VARIATION, THEN THE ASSESSING OFFICER SHALL PROCEED BY FRAMING THE FINAL ASSESSMENT ORDER AND IF THE OBJECTIONS ARE RAISED B EFORE THE DRP, THEN, UPON RECEIPT OF DIRECTIONS ISSUED BY THE DRP, THE ASSESSEE SHALL COMPLETE THE ASSESSMENT. HOWEVER, WE FIND THAT WHI LE FRAMING THE SAID DRAFT ASSESSMENT ORDER, THE ASSESSING OFFICER NOT ONLY ISSUED AND SERVED DEMAND NOTICE, BUT HAS ALSO INITIATED THE PE NALTY PROCEEDINGS. 18. THE QUESTION WHETHER DEMAND NOTICE IS AN INTEGR AL PART OF THE ASSESSMENT ORDER HAS BEEN ANSWERED BY THE HON'BLE H IGH COURT OF GUJARAT IN THE CASE OF CIT VS. PURSHOTTAM DAS T PAT EL 209 ITR 52 WHEREIN THE HON'BLE HIGH COURT HAS RELIED ON THE DE CISION OF THE HON'BLE SUPREME COURT IN THE CASE OF KALYAN KUMAR R AY VS. CIT 191 ITR 634. THE RELEVANT FINDINGS OF HON'BLE HIGH COURT R EAD AS UNDER: ' 'ASSESSMENT IS ONE INTEGRATED PROCESS INVOLVING NOT ONLY THE ASSESSMENT OF THE TOTAL INCOME BUT ALSO THE DETERMI NATION OF THE TAX. THE LATTER IS AS CRUCIAL AS THE FORMER. TH E INCOME- TAX OFFICER HAS TO DETERMINE, BY AN ORDER IN WRITIN G, NOT ONLY THE TOTAL INCOME BUT ALSO THE NET SUM WHICH WILL BE PAYABLE BY THE ASSESSEE FOR THE ASSESSMENT YEAR IN QUESTION AN D THE DEMAND NOTICE HAS TO BE ISSUED UNDER SECTION 156 OF THE INCOMETAX ACT, 1961, IN CONSEQUENCE OF SUCH AN ORDE R. THE 8 STATUTE DOES NOT, PAGE NO : 55 HOWEVER, REQUIRE THA T BOTH THE COMPUTATIONS (I.E., OF THE TOTAL INCOME AS WELL AS OF THE SUM PAYABLE) SHOULD BE DONE ON THE SAME SHEET OF PAPER, THE SHEET THAT IS SUPERSCRIBED 'ASSESSMENT ORDER'. IT D OES NOT PRESCRIBE ANY FORM FOR THE PURPOSE. ONCE THE ASSESS MENT OF THE TOTAL INCOME IS COMPLETE WITH INDICATIONS OF TH E DEDUCTIONS, REBATES, RELIEFS AND ADJUSTMENTS AVAILA BLE TO THE ASSESSEE, THE CALCULATION OF THE NET TAX PAYABLE IS A PROCESS WHICH IS MOSTLY ARITHMETICAL BUT GENERALLY TIME-CON SUMING. IF, THEREFORE, THE INCOME-TAX OFFICER FIRST DRAWS UP AN ORDER ASSESSING THE TOTAL INCOME AND, INDICATING THE ADJU STMENTS TO BE MADE, DIRECTS THE OFFICE TO COMPUTE COMPANY LA W INSTITUTE OF INDIA PVT. LTD. - 4 - THE TAX PAYABLE ON THAT BASIS AND THEN APPROVES OF IT, EITHER IMMEDIATELY OR SOME TIME LATER, NO FAULT CAN BE FOUND WITH THE PROCESS, THOU GH IT IS ONLY WHEN BOTH THE COMPUTATION SHEETS ARE SIGNED OR INIT IALLED BY THE INCOME-TAX OFFICER THAT THE PROCESS DESCRIBED I N SECTION 143(3) WILL BE COMPLETE.' IN OUR OPINION, THIS DECI SION, FAR FROM HELPING THE REVENUE, GOES AGAINST IT. THE SUPR EME COURT HAS IN TERMS STATED THAT ASSESSMENT IS ONE INTEGRAT ED PROCESS INVOLVING NOT ONLY THE ASSESSMENT OF THE TOTAL INCO ME BUT ALSO THE DETERMINATION OF THE TAX. IT HAS FURTHER OBSERV ED THAT THE LATTER IS AS CRUCIAL AS THE FORMER. THEREFORE, UNLESS THE TOTAL INCOME IS DETERMINED AND THE DETERMINATION OF TAX IS ALSO DONE, IT CANNOT BE SAID THAT THE PROCESS OF AS SESSMENT IS COMPLETE. WHAT SECTION 153 REQUIRES IS THAT THE ASS ESSMENT 9 SHOULD BE COMPLETED WITHIN THE PRESCRIBED TIME-LIMI T. THE WORDS 'ORDER OF ASSESSMENT' CANNOT BE CONSTRUED TO MEAN ASSESSMENT OF TOTAL INCOME ONLY. THOSE WORDS WOULD MEAN AN ORDER IN WRITING WHEREBY THE TOTAL INCOME OF THE AS SESSEE IS ASSESSED AND THE TAX PAYABLE BY HIM IS DETERMINED. WHEN AN ORDER IN WRITING IN RESPECT OF BOTH THESE THINGS IS PASSED, IT CAN BE SAID THAT THERE IS A COMPLETE ORDER OF ASSES SMENT. THESE TWO STEPS MAY BE TAKEN SIMULTANEOUSLY OR SEPA RATELY, BUT IT CANNOT BE GAINSAID THAT BOTH OF THEM WILL HA VE TO BE TAKEN WITHIN THE TIME PRESCRIBED BY THE ACT. ADMITT EDLY, IN THIS CASE THE SECOND STEP WAS NOT TAKEN WITHIN THE PRESCRIBED TIME. AFTER DETERMINING THE TOTAL INCOME, THE INCOM E-TAX OFFICER POSSIBLY LEFT THE MATTER TO HIS SUBORDINATE S FOR THE PURPOSE OF CALCULATING THE TAX PAYABLE BY THE ASSES SEE ON THE BASIS OF THE ASSESSED TOTAL INCOME. EVEN IF WE ASSU ME IN FAVOUR OF THE ASSESSING OFFICER THAT HE APPROVED TH E SAID CALCULATION WHEN THE PAPERS WERE PUT BEFORE HIM FOR SIGNING THE DEMAND NOTICE, AND THAT HE SIGNED THE SAME, THE FACT REMAINS THAT THAT STEP WAS TAKEN BY HIM AFTER THE P RESCRIBED PERIOD WAS OVER. THE TRIBUNAL WAS, THEREFORE, RIGHT IN HOLDING THAT THE ASSESSMENT IN THIS RESPECT WAS TIME-BARRED . PAGE NO : 56 WE, THEREFORE, ANSWER THE QUESTION IN THE AFFI RMATIVE, I.E., AGAINST THE REVENUE AND IN FAVOUR OF THE ASSE SSEE. NO ORDER AS TO COSTS 10 19. THROUGH HIS WRITTEN SUBMISSIONS DATED 07.08.202 0, THE LD. DR STRONGLY STATED THAT THERE SHOULD BE NO CONFUSION I N RELATION TO THE ORDER DATED 27.12.2019 IN AS MUCH AS IT WAS A DRAFT OF PROPOSED ORDER OF ASSESSMENT. THE LD. DR FURTHER STATED THAT NOTI CE OF DEMAND MENTIONS PROPOSED\DRAFT NOTICE OF DEMAND AND REFERR ING TO THE COMMUNICATION WITH THE DCIT, CIRCLE 3(1), GURGAON, THE LD. DR POINTED OUT THAT EVEN THE ASSESSING OFFICER HAS MENTIONED T HAT NO ENTRY HAS BEEN MADE IN THE DEMAND AND COLLECTION REGISTER AND ORDER WAS NOT UPLOADED ON ITD. 20. REFERRING TO THE DECISION OF THE HON'BLE HIGH C OURT OF GUJARAT IN THE CASE OF PURSHOTTAM DAS [SUPRA], THE LD. DR STAT ED THAT THE SAME HAS TO BE CONSIDERED IN THE LIGHT OF THE DECISION O F THE HON'BLE SUPREME COURT IN THE CASE OF SUN ENGINEERING WORKS PVT LTD 198 ITR 297 WHEREIN THE HON'BLE SUPREME COURT HAS HELD AS U NDER: IT IS NEITHER DESIRABLE NOR PERMISSIBLE TO PICK OU T A WORD OR A SENTENCE FROM THE JUDGMENT OF THIS COURT, DIVORCED FROM THE CONTEXT OF THE QUESTION UNDER CONSIDERATION AND TRE AT IT TO BE THE COMPLETE 'LAW' DECLARED BY THIS COURT. THE JUDG MENT MUST BE READ AS A WHOLE AND THE OBSERVATIONS FROM THE JU DGMENT HAVE TO BE CONSIDERED IN THE LIGHT OF THE QUESTIONS WHICH WERE 11 BEFORE THIS COURT. A DECISION OF THIS COURT TAKES I TS COLOUR FROM THE QUESTIONS INVOLVED IN THE CASE IN WHICH IT IS RENDERED AND WHILE APPLYING THE DECISION TO A LATER CASE, TH E COURTS MUST CAREFULLY TRY TO ASCERTAIN THE TRUE PRINCIPLE LAID DOWN BY THE DECISION OF THIS COURT AND NOT TO PICK OUT WORD S OR SENTENCES FROM THE JUDGMENT, DIVORCED FROM THE CONT EXT OF THE QUESTIONS UNDER CONSIDERATION BY THIS COURT, TO SUPPORT THEIR REASONINGS. IN MADHAV RAO JIWAJI RAO SCINDIA BAHADUR AND ORS. V. UNION OF INDIA THIS COURT CAUTIONED: IT IS NOT PROPER TO REGARD A WORD, A CLAUSE OR A SE NTENCE OCCURRING IN A JUDGMENT OF THE SUPREME COURT, DIVOR CED FROM ITS CONTEXT, AS CONTAINING A FULL EXPOSITION OF THE LAW ON A QUESTION WHEN THE QUESTION DID NOT EVEN FALL TO BE ANSWERED IN THAT JUDGMENT. 21. WE FAIL TO PERSUADE OURSELVES TO AGREE WITH THE SUBMISSIONS OF THE LD. DR. IN OUR UNDERSTANDING OF THE LAW, THERE IS NO PROVISION IN THE I.T> ACT WHICH PROVIDES FOR PROPOSED/DRAFT NOTI CE OF DEMAND AND SECONDLY, WHETHER THE DEMAND HAS BEEN ENTERED IN DE MAND AND COLLECTION REGISTER OR THE ORDER UPLOADED IN THE IT D IS AND INTERNAL MATTER/PROCEDURE OF THE REVENUE AND CANNOT BE TAKEN INTO CONSIDERATION TO DECIDE WHETHER THE DEMAND NOTICE I SSUED ALONGWITH ORDER DATED 27.12.2018 COMPLETE THE PROCEEDINGS. 12 22. IN SO FAR AS THE DECISION OF THE HON'BLE SUPREM E COURT IN THE CASE OF SUN ENGINEERING WORKS IS CONCERNED, THE DECISION OF THE HON'BLE HIGH COURT OF GUJARAT HAS BEEN IN THE CONTEXT OF WH ETHER NOTICE OF DEMAND IS AN INTEGRAL PART OF ASSESSMENT OR NOT AND WHILE DECIDING THE ISSUE, THE HON'BLE HIGH COURT HAS CONSIDERED THE DE CISION OF THE HON'BLE SUPREME COURT IN THE CASE OF KALYAN KUMAR R AY [SUPRA] AND, THEREFORE, THE DECISIONS REFERRED TO HEREINABOVE AR E IN THE SAME CONTEXT IN WHICH THE FACTS OF THE CASE IN HAND ARE CONSIDERED. 23. IN LIGHT OF THE AFORESAID DECISION, WE ARE OF T HE CONSIDERED OPINION THAT THE ASSESSING OFFICER HAS BY-PASSED TH E RELEVANT SUB- SECTIONS I.E. SUB-SECTION (3) AND (13) TO SECTION 1 44C OF THE ACT MENTIONED ELSEWHERE. 24. WHETHER BY BY-PASSING MANDATORY PROVISIONS OF T HE ACT CAN ASSESSMENT SURVIVE? THE ANSWER HAS BEEN GIVEN BY T HE HONBLE SUPREME COURT IN THE CASE OF DIPAK BABARIA 3SCC 502 WHEREIN THE HONBLE SUPREME COURT HAS HELD AS UNDER: 13 IF THE LAW REQUIRES THAT A PARTICULAR THING SHOULD BE DONE IN A PARTICULAR MANNER, IT MUST BE DONE IN THAT WAY AND NONE OTHER. STATE CANNOT IGNORE THE POLICY INTENT AND PROCEDURE CONTEMPLATED BY THE STATUTE . 25. IN LIGHT OF THE ABOVE RATIO LAID DOWN BY THE HO NBLE SUPREME COURT, WE ARE OF THE CONSIDERED OPINION THAT BY ISS UING THE DEMAND NOTICE ON 27.12.2018 ITSELF THE ASSESSING OFFICER H AS BY PASSED ALL THE MANDATORY SUB-SECTIONS OF SECTION 144C OF THE ACT. 26. THE LD. DR HAS PLACED RELIANCE ON THE DECISION OF THE CO-ORDINATE BENCH IN THE CASE OF PRICE WATER HOUSE COMPANY 117 TAXMANN.COM 276 IN ITA NO. 2298/KOL/2016. IT IS THE SAY OF THE LD. DR THAT UNDER SIMILAR CIRCUMSTANCES, THE TRIBUNAL HAS UPHELD THE ASSESSMENT ORDER. THE LD. DR VEHEMENTLY STATED THAT BY PARTICIPATING IN SUBSEQUENT PROCEEDINGS, THE ASSESSEE WAS WELL AWARE THAT THE O RDER DATED 27.12.2018 IS MERELY A DRAFT ASSESSMENT ORDER AND N OT A FINAL ASSESSMENT ORDER. THE LD. DR CONCLUDED BY SAYING TH AT THE ASSESSEE CANNOT APPROBATE AND REPROBATE. 14 27. THE QUESTION WHETHER PARTICIPATION IN SUBSEQUEN T PROCEEDINGS WOULD ESTOP THE ASSESSEE FROM CHALLENGING THE VALI DITY OF THE ORDER DATED 27.12.2018 HAS BEEN ANSWERED BY THE HON'BLE SUPREME COURT IN THE CASE OF V MR. T.P. FIRM MUAR IN 56 ITR 67 WHERE IN THE HON'BLE SUPREME COURT HAS LAID DOWN THE RATIO APPROBATE AND REPROBATE IS ONLY SPECIES OF ESTOPP EL. IT APPLIES ONLY TO CONDUCT OF PARTIES AS IN THE CASE O F ESTOPPEL, IT CANNOT OPERATE AGAINST THE PROVISIONS OF A STATUTE. IF PARTICULAR INCOME IS TAXABLE UNDER THE I.T. ACT, IT CANNOT BE TAXED ON THE BASIS OF ESTOPPEL OR ANY OTHER EQUAL D OCUMENT. EQUITY IS OUT OF PLACED IN TAX PLACE. A PARTICULAR INCOME IS EITHER EXIGIBLE UNDER THE INCOME TAX UNDER TAXING S TATUTE OR NOT. IF IT IS NOT, THE ITO HAS NO POWER TO TAX THE SAID INCOME. 28. WITH OUR UTMOST RESPECT TO THE CO-ORDINATE BENC H [KOLKATTA], WE FAIL TO PERSUADE OURSELVES TO FOLLOW THE SAME AS TH E SAID DECISION OF THE TRIBUNAL HAS NOT CONSIDERED THE DECISION OF THE HONBLE SUPREME COURT DISCUSSED HEREINABOVE AND THE DECISION IS PER INCURIUM. 29. THE LD. DR HAS TRIED TO DISTINGUISH THE DECISIO NS RELIED UPON BY THE LD. COUNSEL FOR THE ASSESSEE IN HIS WRITTEN SUB MISSIONS. 15 30. WE HAVE CAREFULLY PERUSED THE WRITTEN SUBMISSIO NS OF THE LD. DR. WE ARE OF THE CONSIDERED VIEW THAT THE DECISIONS RE LIED UPON BY US EXTRACTED HEREINABOVE ARE DIRECTLY RELATED TO THE U NDERLYING FACTS IN ISSUE BEFORE US. 31. ANOTHER ARGUMENT OF THE LD. DR THAT MERELY ISSU E OF NOTICE OF DEMAND AND PENALTY NOTICE WILL NOT CONVERT DRAFT AS SESSMENT ORDER INTO FINAL ASSESSMENT ORDER, DOES NOT HOLD ANY WATE R, IN AS MUCH AS THE MANDATORY PROVISIONS OF THE ACT HAVE TO BE FOLLOWED AND THE ASSESSING OFFICER DOES NOT GET ANY LEVERAGE FOR BYPASSING THE MANDATORY PROVISIONS OF THE ACT. 32. WE FIND THAT THERE ARE SERIES OF DECISIONS OF T HE TRIBUNAL WHEREIN IN THE SET ASIDE PROCEEDINGS, IF THE ASSESSING OFFI CER HAS NOT FOLLOWED THE MANDATORY STEPS MENTIONED IN SECTION 144C OF TH E ACT, ASSESSMENT ORDER HAS BEEN TREATED AS VOID. TO NAME A FEW SUCH DECISIONS, NIKON INDIA PVT LTD ITA NOS. 8752 & 8753/DE/2019. THE PR INCIPLES LAID DOWN BY THE CO-ORDINATE BENCH IN THIS DECISION WERE APPR OVED BY DECISIONS BY VARIOUS HIGH COURTS LIKE THE HONBLE HIGH COURT OF DELHI IN THE CASE OF TURNER INTERNATIONAL PVT LTD 398 ITR 177 AND JCB INDIA LTD WPC 3399/2016. 16 33. THE LD. DR HAS ALSO DRAWN STRONG SUPPORT FROM T HE PROVISIONS OF SECTION 292B OF THE ACT STATING THAT THE SUBSEQUENT PARTICIPATION OF THE ASSESSEE WOULD DEBAR THE ASSESSEE TO RAISE THIS ISS UE BEFORE THE APPELLATE AUTHORITY. THE ANSWER TO THIS HAS BEEN G IVEN BY THE HON'BLE HIGH COURT OF DELHI IN THE CASE OF JCB INDIA LTD [S UPRA]. THE RELEVANT FINDINGS READ AS UNDER: 14. THE SHORT QUESTION THAT ARISES FOR CONSIDERATI ON IS WHETHER, AFTER THE REMAND PROCEEDINGS, THE AO COULD HAVE, WITHOUT ISSUING A DRAFT ASSESSMENT ORDER UNDER SECT ION 144 C OF THE ACT, STRAIGHTWAY ISSUED THE FINAL ASSESSMENT ORDER. 15. MR SYALI, LEARNED SENIOR COUNSEL FOR THE ASSESSEE, REFERRED TO THE DECISION OF THIS COURT DATED 17TH MAY 2017 P ASSED IN W.P. (C) NO. 4260/2015 (TURNER INTERNATIONAL INDIA PVT. LTD. V. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 25(2), NEW DELHI) TO URGE THAT THE AO COULD NOT HAVE PASSED TH E FINAL ASSESSMENT ORDER WITHOUT COMPLYING WITH THE MANDATO RY REQUIREMENT UNDER SECTION 144C OF THE ACT WHEREBY F IRST A DRAFT ORDER HAD TO BE ISSUED IN RESPECT OF WHICH AN OBJECTION CAN BE FILED BY THE ASSESSEE BEFORE THE DRP. THE FA ILURE TO DO SO, ACCORDING TO MR. SYALI, WAS NOT A MERE IRREG ULARITY. HE FURTHER REFERRED TO A DECISION OF THE GUJARAT HIGH COURT DATED 31ST JULY 2017 IN TAX APPEAL NO. 542 OF 2017 (COMMISSIONER OF INCOME TAX, VADODARA-2 V. C-SAM (I NDIA) 17 PVT. LTD.) W.P.(C) NOS. 3399/2016, 3429/2016 & 3431 /2016 PAGE 7 OF 12 16. IN RESPONSE, MR. SANJAY JAIN, LEAR NED ADDITIONAL SOLICITOR GENERAL OF INDIA APPEARING FOR THE REVENUE, SUBMITTED THAT THERE WAS AN EFFICACIOUS AL TERNATIVE REMEDY AVAILABLE TO THE PETITIONER TO FILE APPEALS AGAINST THE IMPUGNED FINAL ASSESSMENT ORDERS PASSED BY THE AO. IT IS DENIED THAT IT WAS MANDATORY ON THE PART OF THE AO TO PASS A DRAFT ASSESSMENT ORDER SINCE THIS WAS A SECOND ROUN D BEFORE THE TPO PURSUANT TO REMAND BY THE ITAT. MOREOVER, I T WAS NOT AS IF THE ITAT HAD SET ASIDE THE ENTIRE ASSESSM ENT ORDER OF THE AO. THE SETTING ASIDE WAS ONLY IN RESPECT OF THE TRANSFER PRICING ADJUSTMENT AND THAT TOO WITH A SPE CIFIC DIRECTION TO THE AO FOR DETERMINING THE ARMS LENGTH PRICE AFTER CONSIDERING FRESH COMPARABLES. SINCE THE AS SESSMENT ITSELF WAS NOT CANCELLED BY THE ITAT OR COMPLETELY SET ASIDE, IT IS THE PROVISIONS OF SECTION 153 (3) (II) OF THE ACT WHICH WOULD APPLY. MR JAIN SUBMITTED THAT THE REQUIREMENT OF PASSING A DRAFT ASSESSMENT ORDER UNDER SECTION 144C WAS ONLY IN THE FIRST INSTANCE AND NOT AFTER THE REMAND BY T HE ITAT. 17. THE COURT IS UNABLE TO AGREE WITH THE SUBMISSIO NS MADE ON BEHALF OF THE REVENUE BY MR. JAIN. SECTION 144C (1) OF THE ACT IS UNAMBIGUOUS. IT REQUIRES THE AO TO PASS A DR AFT ASSESSMENT ORDER AFTER RECEIPT OF THE REPORT FROM T HE TPO. THERE IS NOTHING IN THE WORDING OF SECTION 144C (1) WHICH WOULD INDICATE THAT THIS REQUIREMENT OF PASSING A D RAFT ASSESSMENT ORDER DOES NOT ARISE WHERE THE EXERCISE HAD BEEN 18 UNDERTAKEN BY THE TPO ON REMAND TO IT, OF THE SAID ISSUE, BY THE ITAT. 18. IT WAS THEN CONTENDED BY MR. JAIN THA T THE ASSESSMENT ORDER PASSED BY THE AO SHOULD NOT BE DEC LARED TO BE INVALID BECAUSE OF THE FAILURE TO FIRST W.P.(C) NOS. 3399/2016, 3429/2016 & 3431/2016 PAGE 8 OF 12 PASS A DRAFT ASSESSMENT ORDER UNDER SECTION 144C OF THE AC T. IN THIS REGARD, REFERENCE IS MADE TO SECTION 292B OF T HE ACT. 19. AS ALREADY NOTED, THE FINAL ASSESSMENT ORDER OF THE AO STOOD VITIATED NOT ON ACCOUNT OF MERE IRREGULARITY BUT SINCE IT WAS AN INCURABLE ILLEGALITY. SECTION 292B OF THE AC T WOULD NOT PROTECT SUCH AN ORDER. THIS HAS BEEN EXPLAINED BY T HIS COURT IN ITS DECISION DATED 17TH JULY 2015 PASSED IN ITA NO. 275/2015 (PR. COMMISSIONER OF INCOME TAX, DELHI-2, NEW DELHI V. CITI FINANCIAL CONSUMER FINANCE INDIA PVT. LTD.) WHERE IT WAS HELD: SECTION 292B OF THE ACT CANNOT BE REA D TO CONFER JURISDICTION ON THE AO WHERE NONE EXISTS. TH E SAID SECTION ONLY PROTECTS RETURN OF INCOME, ASSESSMENT, NOTICE, SUMMONS OR OTHER PROCEEDINGS FROM ANY MISTAKE IN SU CH RETURN OF INCOME, ASSESSMENT NOTICES, SUMMONS OR OT HER PROCEEDINGS, PROVIDED THE SAME ARE IN SUBSTANCE AND IN EFFECT IN CONFORMITY WITH THE INTENT OF PURPOSES OF THE AC T. 20. THE COURT FURTHER OBSERVED THAT SECTION 292B OF THE ACT CANNOT SAVE AN ORDER NOT PASSED IN ACCORDANCE WITH THE PRO VISIONS OF THE ACT. AS THE COURT EXPLAINED, THE ISSUE INVOLVE D IS NOT ABOUT A MISTAKE IN THE SAID ORDER BUT THE POWER OF THE AO TO PASS THE ORDER. 21. IN ALMOST IDENTICAL FACTS, IN TURNER 19 INTERNATIONAL (SUPRA), THIS COURT HELD IN FAVOUR OF THE ASSESSEE ON THE GROUND THAT IT WAS MANDATORY FOR TH E AO TO HAVE PASSED A DRAFT ASSESSMENT ORDER UNDER SECTION 144C OF THE ACT PRIOR TO ISSUING THE FINAL ASSESSMENT ORDER . THE FOLLOWING PASSAGES FROM SAID DECISION ARE RELEVANT FOR THE PRESENT PURPOSES: 11. THE QUESTION WHETHER THE FIN AL ASSESSMENT ORDER STANDS VITIATED FOR FAILURE TO ADH ERE TO THE MANDATORY REQUIREMENTS OF FIRST PASSING DRAFT ASSES SMENT ORDER IN TERMS OF SECTION 144C(1) W.P.(C) NOS. 3399 /2016, 3429/2016 & 3431/2016 PAGE 9 OF 12 OF THE ACT IS NO LONGER RES INTREGRA. THERE IS A LONG SERIES OF DECISIONS T O WHICH REFERENCE WOULD BE MADE PRESENTLY. 12. IN ZUARI CEM ENT LTD. V. ACIT (DECISION DATED 21ST FEBRUARY, 2013 IN WP(C ) NO.5557/2012), THE DIVISION BENCH (DB) OF THE ANDHR A PRADESH HIGH COURT CATEGORICALLY HELD THAT THE FAIL URE TO PASS A DRAFT ASSESSMENT ORDER UNDER SECTION 144C (1) OF THE ACT WOULD RESULT IN RENDERING THE FINAL ASSESSMENT ORDE R WITHOUT JURISDICTION, NULL AND VOID AND UNENFORCEABLE. IN THAT CASE, THE CONSEQUENT DEMAND NOTICE WAS ALSO SET ASIDE. TH E DECISION OF THE ANDHRA PRADESH HIGH COURT WAS AFFIRMED BY TH E SUPREME COURT BY THE DISMISSAL OF THE REVENUE'S SLP (C) [CC NO. 16694/2013] ON 27TH SEPTEMBER, 2013. 13. IN VIJ AY TELEVISION (P) LTD. V. DISPUTE RESOLUTION PANEL [20 14] 369 ITR 113 (MAD.), A SIMILAR QUESTION AROSE. THERE, THE RE VENUE SOUGHT TO RECTIFY A MISTAKE BY ISSUING A CORRIGENDU M AFTER THE FINAL ASSESSMENT ORDER WAS PASSED. CONSEQUENTLY, NO T ONLY THE 20 FINAL ASSESSMENT ORDER BUT ALSO THE CORRIGENDUM ISS UED THEREAFTER WAS CHALLENGED. FOLLOWING THE DECISION O F THE ANDHRA PRADESH HIGH COURT IN ZUARI CEMENT LTD. V. A CIT (SUPRA) AND A NUMBER OF OTHER DECISIONS, THE MADRAS HIGH COURT IN VIJAY TELEVISION (P) LTD. V. DISPUTE RESOL UTION PANEL (SUPRA) QUASHED THE FINAL ORDER OF THE AO AND THE D EMAND NOTICE. INTERESTINGLY, EVEN AS REGARDS THE CORRIGEN DUM ISSUED, THE MADRAS HIGH COURT HELD THAT IT WAS BEYOND THE T IME PERMISSIBLE FOR ISSUANCE OF SUCH CORRIGENDUM AND, T HEREFORE, IT COULD NOT BE SUSTAINED IN LAW. 14. RECENTLY, THI S COURT IN ESPN STAR SPORTS MAURITIUS S.N.C. ET COMPAGNIE V. U NION OF INDIA [2016] 388 ITR 383 (DEL.), FOLLOWING THE DECI SION OF THE ANDHRA PRADESH HIGH COURT IN ZUARI CEMENT LTD. V. A CIT (SUPRA), THE MADRAS HIGH COURT IN VIJAY TELEVISION (P) LTD. V. DISPUTE RESOLUTION PANEL, CHENNAI (SUPRA) AS WELL A S THE BOMBAY HIGH COURT IN INTERNATIONAL AIR TRANSPORT AS SOCIATION V. DCIT (2016) 290 CTR (BOM) 46, CAME TO THE SAME CONCLUSION. W.P.(C) NOS. 3399/2016, 3429/2016 & 34 31/2016 PAGE 10 OF 12 22. IN THE DECISION OF THE GUJARAT HI GH COURT IN C-SAM (INDIA) (SUPRA), THE COURT NEGATED THE PLEA T HAT NON- COMPLIANCE WITH THE TERMS OF SECTION 144C OF THE AC T IS MERELY AN IRREGULARITY. THE GUJARAT HIGH COURT HE LD THAT IT WAS OF GREAT IMPORTANCE AND MANDATORY. THE FOLLOW ING PASSAGES OF THE SAID DECISION OF GUJARAT HIGH COURT ARE RELEVANT FOR THE PRESENT PURPOSES: 6. THESE STATUT ORY PROVISIONS MAKE IT ABUNDANTLY CLEAR THAT THE PROCED URE LAID 21 DOWN UNDER SECTION 144C OF THE ACT IS OF GREAT IMPO RTANCE AND IS MANDATORY. BEFORE THE ASSESSING OFFICER CAN MAKE VARIATIONS IN THE RETURNED INCOME OF AN ELIGIBLE AS SESSEE, AS NOTED, SUB-SECTION (1) OF SECTION 144C LAYS DOWN TH E PROCEDURE TO BE FOLLOWED NOTWITHSTANDING ANYTHING T O THE CONTRARY CONTAINED IN THE ACT. THIS NON-OBSTANTE CL AUSE THUS GIVES AN OVERRIDING EFFECT TO THE PROCEDURE 'NOTWIT HSTANDING ANYTHING TO THE CONTRARY CONTAINED IN THE ACT'. SUB -SECTION (5) OF SECTION 144C EMPOWERS THE DRP TO ISSUE DIREC TIONS TO THE ASSESSING OFFICER TO ENABLE HIM TO COMPLETE THE ASSESSMENT. SUB-SECTION (10) OF SECTION 144C MAKES, SUCH DIRECTIONS BINDING ON THE ASSESSING OFFICER. AS PER SUB- SECTION 144C, THE ASSESSING OFFICER IS REQUIRED TO PASS THE ORDER OF ASSESSMENT IN TERMS OF SUCH DIRECTIONS WIT HOUT ANY FURTHER HEARING BEING GRANTED TO THE ASSESSEE. 7. T HE PROCEDURE LAID DOWN UNDER SECTION 144C OF THE ACT I S THUS OF GREAT IMPORTANCE. WHEN AN ASSESSING OFFICER PROPOSE S TO MAKE VARIATIONS TO THE RETURNED INCOME DECLARED BY AN ELIGIBLE ASSESSES HE HAS TO FIRST PASS A DRAFT ORDER, PROVID E A COPY THEREOF TO THE ASSESSEE AND ONLY THEREUPON THE ASSE SSEE COULD EXERCISE HIS VALUABLE RIGHT TO RAISE OBJECTIO NS BEFORE THE DRP ON ANY OF THE PROPOSED VARIATIONS. IN ADDIT ION TO GIVING SUCH OPPORTUNITY TO AN ASSESSEE, DECISION OF THE DRP IS MADE BINDING ON THE ASSESSING OFFICER. IT IS THEREF ORE NOT POSSIBLE TO UPHOLD THE REVENUE'S CONTENTION THAT SU CH REQUIREMENT IS MERELY A PROCEDURAL. THE REQUIREMENT IS 22 MANDATORY AND GIVES SUBSTANTIVE RIGHTS TO THE ASSES SEE TO OBJECT TO ANY ADDITIONS BEFORE THEY ARE MADE AND SU CH OBJECTIONS HAVE TO BE CONSIDERED W.P.(C) NOS. 3399/ 2016, 3429/2016 & 3431/2016 PAGE 11 OF 12 NOT BY THE ASSE SSING OFFICER BUT BY THE DRP. INTERESTINGLY, ONCE THE DRP GIVES DIRECTIONS UNDER SUB-SECTION (5) OF SECTION 144C, T HE ASSESSING OFFICER IS EXPECTED TO PASS THE ORDER OF ASSESSMENT IN TERMS OF SUCH DIRECTIONS WITHOUT GIVI NG ANY FURTHER HEARING TO THE ASSESSEE. THUS, AT THE LEVEL OF THE ASSESSING OFFICER, THE DIRECTIONS OF THE DRP UNDER SUB- SECTION (5) OF SECTION 144C WOULD BIND EVEN THE ASS ESSEE. HE MAY OF COURSE CHALLENGE THE ORDER OF THE ASSESSING OFFICER BEFORE THE TRIBUNAL AND TAKE UP ALL CONTENTIONS. NE VERTHELESS AT THE STAGE OF ASSESSMENT, HE HAS NO REMEDY AGAINS T THE DIRECTIONS ISSUED BY THE DRP UNDER SUB-SECTION (5). ALL THESE PROVISIONS AMPLY DEMONSTRATE THAT THE LEGISLATURE D ESIRED TO GIVE AN IMPORTANT OPPORTUNITY TO AN ASSESSEE WHO IS LIKELY TO BE SUBJECTED TO UPWARD REVISION OF INCOME ON THE BA SIS OF, TRANSFER PRICING MECHANISM. SUCH OPPORTUNITY CANNOT BE TAKEN AWAY BY TREATING IT AS PURELY PROCEDURAL IN NATURE. 23. IN THE PRESENT CASE, JUST AS IN TURNER INTERNATIONAL (SUPR A), IT IS SUBMITTED THAT, AT THE MOST, FAILURE TO PASS A DRAF T ASSESSMENT ORDER UNDER SECTION 144C OF THE ACT IS A CURABLE DEFECT AND THAT THE COURT SHOULD NOW DELEGATE THE P ARTIES TO A STAGE AS IT WAS WHEN THE TPO ISSUED A FRESH ORDER AFTER THE REMAND BY THE ITAT. 24. THIS VERY ARGUMENT OF THE R EVENUE 23 HAS BEEN NEGATED BY THE COURT IN TURNER INTERNATION AL (SUPRA) WHERE IT WAS OBSERVED IN PARAS 15 AND 16 AS UNDER: 15. MR. DILEEP SHIVPURI, LEARNED COUNSEL FOR THE REVENUE SO UGHT TO CONTEND THAT THE FAILURE TO ADHERE TO THE MANDATORY REQUIREMENT OF ISSUING A DRAFT ASSESSMENT ORDER UND ER SECTION 144C (1) OF THE ACT WOULD, AT BEST, BE A CU RABLE DEFECT. ACCORDING TO HIM THE MATTER MUST BE RESTORE D TO THE AO TO PASS A DRAFT ASSESSMENT ORDER AND FOR THE PET ITIONER, THEREAFTER, TO PURSUE THE MATTER BEFORE THE DRP. W. P.(C) NOS. 3399/2016, 3429/2016 & 3431/2016 PAGE 12 OF 12 16. THE COURT IS UNABLE TO ACCEPT THE ABOVE SUBMISSION. THE LEGAL POSITION AS EXPLAINED IN THE ABOVE DECISIONS IN UNA MBIGUOUS. THE FAILURE BY THE AO TO ADHERE TO THE MANDATORY REQUIREMENT OF SECTION 144C (1) OF THE ACT AND FIRS T PASS A DRAFT ASSESSMENT ORDER WOULD RESULT IN INVALIDATION OF THE FINAL ASSESSMENT ORDER AND THE CONSEQUENT DEMAND NO TICES AND PENALTY PROCEEDINGS. 25. FOR ALL OF THE AFOREM ENTIONED REASONS, THE COURT FINDS NO DIFFICULTY IN HOLDING T HAT THE IMPUGNED FINAL ASSESSMENT ORDERS DATED 30TH MARCH 2 016 PASSED BY THE AO FOR AYS 2006-07, 2007-08 AND 2008 -09 ARE WITHOUT JURISDICTION ON ACCOUNT OF THE FAILURE, BY THE AO, TO FIRST PASS A DRAFT ASSESSMENT ORDER AND THEREAFT ER, SUBJECT TO THE OBJECTIONS FILED BEFORE THE DRP AND THE ORDERS OF THE DRP, TO PASS THE FINAL ASSESSMENT ORD ER. THE COURT ALSO SETS ASIDE THE ORDERS OF THE TPO DATED 3 0TH MARCH 2016 ISSUED PURSUANT TO THE REMAND BY THE ITA T. 24 34. CONSIDERING THE FACTS OF THE CASE IN TOTALITY, IN THE LIGHT OF THE DECISIONS DISCUSSED HEREINABOVE, WE HAVE NO HESITAT ION TO HOLD THAT THE PROCEEDINGS CULMINATED ON 27.12.2018 WHEN THE D EMAND NOTICE WAS ISSUED AND SERVED UPON THE ASSESSEE ALONG WITH PENALTY NOTICE U/S 274 OF THE ACT AND, THEREFORE, ALL THE SUBSEQUENT P ROCEEDINGS AND ORDERS BECOME NON EST. THE ADDITIONAL GROUND IS, A CCORDINGLY, ALLOWED. 35. SINCE WE HAVE HELD THAT THE ORDER OF THE DRP AN D FINAL ASSESSMENT ORDERS ARE NON EST, THEREFORE, WE DO NOT FIND IT NECESSARY TO DWELL INTO THE GROUNDS RAISED IN THE APPEAL MEMO . 36. IN THE RESULT, THE APPEAL OF THE ASSESSEE IN IT A NO. 9116/DEL/2019 IS ALLOWED. THE ORDER IS PRONOUNCED IN THE OPEN COURT ON 11.08. 2020. SD/- SD/- [ SUCHITRA KAMBLE ] [N.K. BILLAIYA] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 11 TH AUGUST, 2020 VL/ 25 COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR ASST. REGISTRAR, ITAT, NEW DELHI DATE OF DICTATION DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE OTHER MEMBER DATE ON WHICH THE APPROVED DRAFT C OMES TO THE SR.PS/PS DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE DICTATING MEMBER FOR PRONOUNCEMENT DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR.P S/PS DATE ON WHICH THE FINAL ORDER IS UPLOADED ON THE WE BSITE OF ITAT DATE ON WHICH THE FIL E GOES TO THE BENCH CLERK DATE ON WHICH THE FILE GOES TO THE HEAD CLERK THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT RE GISTRAR FOR SIGNATURE ON THE ORDER DATE OF DISPATCH OF THE ORDER
