The Income Tax Officer, Srinagar V. The Director Geology and Mining, Srinagar

MA 14/ASR/2018

• Counselvise Citation: [2018] 119 COUNSELVISE.COM (IT) 0648 (ITAT-AMRITSAR)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 04-12-2018
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 07-09-2018
• Assessment Year: 2011-2012
• Appeal Filed On: 09-05-2018
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR BEFORE SH. SANJAY ARORA, ACCOUNTANT MEMBER AND SH. N.K.CHOUDHRY, JUDICIAL MEMBER M.A NOS.14 & 15(ASR)/2018 (ARISING OUT OF I.T.A NOS.131 & 132 (ASR)/2015) ASST. YEARS:2011-12 & 2012-13 INCOME TAX OFFICER, WARD-3(3), AAYAKAR BHAWAN, RAJBAGH SRINAGAR. VS. THE DIRECTOR GEOLOGY AND MINING, BASERA HOME TRUST MAHJOOR NAGAR, SRINAGAR. [TAN:AMRD1 0886B] (APPELLANT) (RESPONDENT) APPELLANT BY: SH. CHARAN DASS (LD. DR) RESPONDENT BY: SH. M.R. BHAGAT DATE OF HEARING: 07.09.2018 DATE OF PRONOUNCEMENT: 04.12.2018 ORDER PER N.K.CHOUDHRY, JM: BY FILING THE INSTANT MISC. APPLICATIONS, THE REVENUE DEPARTMENT SEEKS RECTIFICATION OF THE ORDER DATED 03.08.2017 PASSED BY THE CO-ORDINATE BENCH IN ITA NO.131(ASR)/2015 FOR ASST. YEAR:2011-12. 2. AT THE OUTSET, OBJECTION HAS BEEN RAISED BY THE ASSESSEE THAT THE SAID APPLICATION FILED U/S 254(2) IS BARRED BY LIMITATION A S THE SAME WAS SUPPOSED TO FILE WITHIN SIX MONTHS FROM THE END OF THE MONTH I N WHICH THE ORDER WAS PASSED, HOWEVER, IT REVEALED THAT THE SAID APPLICATION WAS FILED ONLY ON 25 TH MAY, 2018 WHEREAS, THE ORDER WAS PASSED ON 03.08.2017. ACCORDING TO AMENDED PROVISION, THE APPLICATION WAS SUPPOSED TO FILE WITHIN SIX MONTHS I.E., UP TO 28.02.2018. M.A.NOS.14 & 15(ASR)/2018 (A.YS.2011-12 & 2012-13) (ARISING OUT OF ITA NOS.1 31 & 132 (ASR)/2015) ITO VS. THE DIRECTOR GEOLOGY & MINING, SRINGAR 2 3. IN THE INSTANT CASE, THE APPLICATION FOR REJECTION WAS FILED ON 22.01.2018 WHICH WAS PROCESSED. VIDE LETTER DATED 26.02. 2018 DEFECTS HAVE BEEN INFORMED TO THE REVENUE DEPARTMENT/APPLICANT, W HICH HAVE BEEN REMOVED AND THEREAFTER, THE APPLICATION WAS REGISTERED FOR HEARING. FROM THE FACTS, IT IS CLEAR THAT THE ORDER OF WHICH THE RECTIFICAT ION HAS BEEN SOUGHT WAS PASSED ON 03.08.2017 AND ACCORDING TO AMENDED PROVISION OF SEC.254(2) THE APPLICATION WAS SUPPOSED TO BE FILED AT ANY TIME WI THIN SIX MONTHS FROM THE END OF THE MONTH IN WHICH THE ORDER WAS PASSED, TH EREFORE, IT WAS TO BE FILED UP TO 22 ND FEB. 2018, WHICH IN THE INSTANT CASE WAS FILED ON 22 ND JANUARY, 2018. MAY BE THE FILING OF THE DEFECTIVE AP PLICATION WAS NOT IN THE KNOWLEDGE OF THE ASSESSEE/RESPONDENT, HOWEVER, IT IS VISIB LE FROM THE RECORD THAT THE APPLICATION WAS FILED ON 22 ND JANUARY, 2018, WHICH WAS WITHIN THE LIMITATION PRESCRIBED U/S 254(2) OF THE ACT, HENCE, THE OBJECTION OF THE ASSESSEE/RESPONDENT IS NOT ENTERTAINABLE. 4. NOW COMING TO THE MERIT OF THE APPLICATION, AS IT IS ST ATED IN THE APPLICATION THAT IN PARA NO.11 OF THE ORDER DATED 03 .08.2017, THE HONBLE TRIBUNAL HAS OBSERVED/DIRECTED AS UNDER: 11. WE HAVE HEARD THE RIVAL PARTIES AND HAVE GONE THROUGH THE MATERIAL PLACED ON RECORD. WE FIND THAT ASSESSEE IS GOVERNME NT DEPARTMENT AND HAD ALLOTTED CERTAIN CONTRACTS TO VARIOUS PERSONS FROM WHOM THE ASSESSEE WAS REQUIRED TO COLLECT TO 2% TAX AS TAX COLLECTED AT S OURCE AS PER PROVISIONS OF SECTION 206C(1C) OF THE ACT. THE ASSESSEE WAS REQUI RED TO COLLECT TAX @ 2% OF THE PAYMENTS RECEIVED FROM SUCH CONTRACTORS. FOR TH E SAKE OF CONVENIENCE THE PROVISIONS OF SECTION 206C AND (1C) ARE REPRODUCED BELOW: 206C EVERY PERSON, BEING A SELLER SHALL, AT THE TI ME OF DEBITING OF THE AMOUNT PAYABLE BY THE BUYER TO THE ACCOUNT OF THE BUYER OR AT THE TIME OF RECEIPT OF SUCH AMOUNT FROM THE SAID BUYER IN CASH OR BY THE I SSUE OF A CHEQUES OR DRAFT OR BY ANY OTHER MODE, WHICHEVER IS EARLIER, COLLECT FROM THE BUYER OF ANY GOODS OF THE NATURE SPECIFIED IN COLUMN (2) OF THE TABLE BELOW, A SUM EQUAL TO THE PERCENTAGE, SPECIFIED IN THE CORRESPONDING ENTRY IN COLUMN (3) OF THE SAID TABLE, OF SUCH AMOUNT AS INCOME-TAX. M.A.NOS.14 & 15(ASR)/2018 (A.YS.2011-12 & 2012-13) (ARISING OUT OF ITA NOS.1 31 & 132 (ASR)/2015) ITO VS. THE DIRECTOR GEOLOGY & MINING, SRINGAR 3 206(1C) EVERY PERSON, WHO GRANTS A. LEASE OR A LICE NSE OR ENTER INTO A CONTRACT OR OTHERWISE TRANSFERS ANY RIGHT OR INTEREST EITHER IN WHOLE OR IN PART IN ANY PARKING LOT OR TOLL PLAZA OR MINE OR QUARRY, TO ANO THER PERSONS, OTHER THAN A PUBLIC SECTOR COMPANY (HEREINAFTER IN THIS SECTION REFERRED TO AS 'LICENSEE OR LESSEE) FOR THE USE OF SUCH PARKING LOT OR TOLL PL AZA OR MINE OR QUARRY FOR THE PURPOSE OF BUSINESS SHALL, AT THE TIME OF DEBITING OF THE AMOUNT PAYABLE BY THE LICENSEE OR LESSEE TO THE ACCOUNT OF THE LICENSEE O R LESSEE OR AT THE TIME OF RECEIPT OF SUCH AMOUNT FROM THE LICENSEE OR LESSEE IN CASH OR BY THE ISSUE OF A CHEQUES OR DRAFT OR BY ANY OTHER MODE, WHICHEVER IS EARLIER, COLLECT FROM, THE LICENSEE OR LESSEE OF ANY SUCH LICENSE, CONTRACT OR LEASE OF THE NATURE SPECIFIED INN COLUMN (2) OF THE TABLE BELOW, A SUM EQUAL TO T HE PERCENTAGE, SPECIFIED IN THE CORRESPONDING ENTRY IN COLUMN (3) OF THE SAID T ABLE, OF SUCH AMOUNT AS INCOME-TAX. TABLE SI. NO. NAME OF CONTRACT OR LICENSE OR LEASE, ETC PERCENTAGE (1) (2) (3) (I) PARKING LOT TWO PER CENT (II) TOLL PLAZA TWO PER CENT ( I II) MINING AND QUARRYING TWO PER CENT THE ASSESSING OFFICER AND LD. CIT(A) APPLIED THE PR OVISIONS OF SECTION 206AA OF THE ACT WHICH MANDATES REQUIREMENT TO FURNISH PERMA NENT ACCOUNT NUMBER BY PERSONS WHO ARE ENTITLED TO RECEIVE ANY SUM OR INCO ME OR AMOUNT, ON WHICH TAX IS DEDUCTIBLE U/S XVIIB OF THE ACT. FOR THE SAKE OF CONVENIENCE, THE PROVISIONS OF SECTION 206AA ARE ALSO REPRODUCED: 206AA. (1) NOTWITHSTANDING ANYTHING CONTAINED IN ANY OTHER PROVISIONS OF THIS ACT, ANY PERSON ENTITLED TO RECEIVE ANY SUM OR INCOM E OR AMOUNT, ON WHICH TAX IS DEDUCTIBLE UNDER CHAPTER XVIIB (HEREINAFTER REFE RRED TO AS DEDUCTEE) SHALL FURNISH HIS PERMANENT ACCOUNT NUMBER TO THE PERSON R ESPONSIBLE FOR DEDUCTING SUCH TAX (HEREAFTER REFERRED TO AS DEDUCTORY) FAILI NG WHICH TAX SHALL BE DEDUCTED AT THE HIGHER OF THE FOLLOWING RATES NAMEL Y:- (I) AT THE RATE SPECIFIED IN THE RELEVANT PROVISION OF THIS ACT; OR (II) AT THE RATE OR RATES IN FORCE; OR (III) AT THE RATE OF TWENTY PER CENT. FROM THE ABOVE PROVISIONS OF SECTION 206AA, WE FIND THAT THESE PROVISIONS ARE APPLICABLE FOR PERSONS WHO ARE ENTIT LED TO RECEIVE ANY INCOME WHEREAS THE PROVISIONS OF SECTION 206C ARE APPLICAB LE WHERE THE ASSESSEE RECEIVES AMOUNTS FROM THE CONTRACTORS TO WHOM CONTR ACTS ARE AWARDED. THE ASSESSEE WAS LIABLE TO COLLECT TAX AS PER PROVISION S OF SECTION 206(C) OF THE ACT AT THE RATES MENTIONED IN THE TABLE CONTAINED U/S ( IC) OF THE ACT. THEREFORE, WE DIRECT THE ASSESSING OFFICER TO APPLY THE CORRECT PROVISIONS OF LAW. WE FURTHER FIND THAT AS PER PROVISIONS CONTAINED IN SECTION 206C(9C)6A FOR NON DEDUCTION M.A.NOS.14 & 15(ASR)/2018 (A.YS.2011-12 & 2012-13) (ARISING OUT OF ITA NOS.1 31 & 132 (ASR)/2015) ITO VS. THE DIRECTOR GEOLOGY & MINING, SRINGAR 4 OF SUCH TAX COLLECTED AT SOURCE THE PERSON RESPONSIBLE FOR COLLECTION OF SUCH TAX IS DEEMED TO BE ASSESSEE IN DEFAULT. THE PROVISO TO SECTION 6A FURTHER CLARIFIE S THAT THE LICENSEE SHALL NOT BE DEEMED TO BE AN ASSESSEE IN DEFAULT IN RESPE CT OF SUCH TAX, IF THE LICENSEE HAD PAID THE TAX AND HAD FILED THE RETURN OF INCOME, FOR THE SAKE OF CONVENIENCE AND COMPLETENESS THE PROVISIONS OF S ECTION 206C(1C) (6A) ALONG WITH ITS PROVISO ARE ALSO MADE PART OF THIS O RDER . ' (6A) IF ANY PERSON RESPONSIBLE FOR COLLECTING TA X IN ACCORDANCE WITH THE PROVISIONS OF THIS SECTION DOES NOT COLLECT THE WHO LE OR ANY PART OF THE TAX OR AFTER COLLECTING, FAILS TO PAY THE TAX AS REQUIRED BY OR UNDER THIS ACT, HE SHALL, WITHOUT PREJUDICE TO ANY OTHER CONSEQUENCES WHICH H E MAY INCUR, BE DEEMED TO BE AN ASSESSEE IN DEFAULT IN RESPECT OF T HE TAX: [ PROVIDED THAT ANY PERSON, OTHER THAN A PERSON REFERRED TO I N SUB-SECTION (10) RESPONSIBLE FOR COLLECTING TAX IN ACCORDANCE W ITH THE PROVISIONS OF THIS SECTION, WHO FAILS TO COLLECT THE WHOLE OR ANY PART OF THE T AX ON THE AMOUNT RECEIVED FROM A BUYER OR LICENSEE OR LESSEE OR ON T HE AMOUNT DEBITED TO THE ACCOUNT OF THE BUYER OR LICENSEE OR LESSEE SHALL NO T BE DEEMED TO BE AN ASSESSEE IN DEFAULT IN RESPECT OF SUCH TAX IF SUCH BUYER OR LICENSEE OR LESSEE. (I) HAS FURNISHED HIS RETURN OF INCOME UNDER SECTION 13 9; (II) HAS TAKEN INTO ACCOUNT SUCH AMOUNT FOR COMPUTING IN COME IN SUCH RETURN OF INCOME; AND (III) HAS PAID THE TAX DUE ON THE INCOME DECLARED BY HIM IN SUCH RETURN OF INCOME, AND THE PERSON FURNISHES A CERTIFICATE TO THIS EFFE CT FROM AN ACCOUNTANT IN SUCH FORM AS MAY BE PRESCRIBED:] THEREFORE, WE DIRECT THE ASSESSING OFFICER TO KEEP IN VIEW THE ABOVE PROVISIONS ALSO SO THAT IN CASE WHERE THE ASSESSEE HAD NOT COLLECTED TAX AT SOURCE EVEN THEN TAX CAN NOT BE COLLECTED FROM HIM, IF THE ABOVE CONDITIONS ARE FULFILLED BY SUCH CONTRACTORS. 5. HOWEVER, THE CASE OF THE APPLICANT/DEPARTMENT IS THAT T HE PROVISO TO SEC.206C(6A) WHICH IS WRONGLY TYPED AS 206(9C)6A/206C( 1C)6A IN THE IMPUGNED ORDER, WAS INSERTED IN THE I. T. ACT, BY THE FINANCE ACT, 2012 AND WAS MADE APPLICABLE W.E.F 1 ST JULY, 2012. SINCE, THE ASSESSMENT YEARS INVOLVED IN THIS CASE IS 2011-12, THEREFORE, THE SAID P ROVISO IS NOT APPLICABLE IN THE INSTANT CASE AND THE MISTAKE BEING APPARENT FR OM THE RECORD IS LIABLE TO BE RECTIFIED U/S 254(2) OF THE ACT. CONSEQUENTIALLY, DIRECTIONS GIVEN IN PARA NOS.12,13 &14 OF THE IMPUGNED ORDER ARE ALSO LIK ELY TO BE AMENDED SUITABLY. M.A.NOS.14 & 15(ASR)/2018 (A.YS.2011-12 & 2012-13) (ARISING OUT OF ITA NOS.1 31 & 132 (ASR)/2015) ITO VS. THE DIRECTOR GEOLOGY & MINING, SRINGAR 5 6. THE LD. COUNSEL OF THE ASSESSEE EXCEPT MAKING OBJECTION O N THE POINT OF LIMITATION QUA FILING OF THE APPLICATION, DID NOT RAISE ANY OTHER ARGUMENT AND RELIED UPON THE ORDER OF THE CO-ORDINATE BENCH I N THE INSTANT CASE. 7. HAVING PERUSED THE ORDER PASSED BY THE CO-ORDINATE BEN CH AND RELEVANT PROVISIONS OF LAW, WE ARE IN AGREEMENT WITH THE CLAIM OF THE REVENUE DEPARTMENT THAT THE PROVISO OF SUB-SECTION TO S EC.6A OF SEC.206C OF THE ACT WAS INSERTED IN THE ACT BY THE FINANCE ACT, 2012 AND MADE APPLICABLE W.E.F 1 ST JULY, 2012, AS IN THE INSTANT MISC. APPLICATION THE ASSESSMENT YEAR INVOLVED IS 2011-12 AND HENCE, THE SAID PR OVISO TO SUB- SECTION 6A OF SEC.206C SHALL NOT BE APPLICABLE WHICH SEEMS TO BE INADVERTENTLY OVERLOOKED BY THE CO-ORDINATE BENCH, T HEREFORE, ERROR/MISTAKE APPARENT FROM THE ORDER IS LIABLE TO BE RECTIFIED. HEN CE, CONSIDERING THE PECULIAR FACTS AND CIRCUMSTANCES, WE AMEND THE DIRECTIONS/ OBSERVATIONS MADE IN PARA NO.11 & 12 BY SUBSTITUTING AS UNDER: (A) 11. WE HAVE HEARD THE RIVAL PARTIES AND HAVE GONE T HROUGH THE MATERIAL PLACED ON RECORD. WE FIND THAT ASSESSEE IS GOVERNMENT DEPARTMENT AND HAD ALLOTTED CERTAIN CONTRACTS TO VA RIOUS PERSONS FROM WHOM THE ASSESSEE WAS REQUIRED TO COLLECT TO 2% TAX AS TAX COLLECTED AT SOURCE AS PER PROVISIONS OF SECTION 206C(1C) OF THE ACT. THE ASSESSEE WAS REQUIRED TO COLLECT TAX @ 2% OF THE PAYMENTS RECEIV ED FROM SUCH CONTRACTORS. FOR THE SAKE OF CONVENIENCE THE PROVIS IONS OF SECTION 206C AND (1C) ARE REPRODUCED BELOW: 206C EVERY PERSON, BEING A SELLER SHALL, AT THE TI ME OF DEBITING OF THE AMOUNT PAYABLE BY THE BUYER TO THE ACCOUNT OF THE B UYER OR AT THE TIME OF RECEIPT OF SUCH AMOUNT FROM THE SAID BUYER IN CA SH OR BY THE ISSUE OF A CHEQUES OR DRAFT OR BY ANY OTHER MODE, WHICHEVER IS EARLIER, COLLECT FROM THE BUYER OF ANY GOODS OF THE NATURE SPECIFIED IN COLUMN (2) OF THE TABLE BELOW, A SUM EQUAL TO THE PERCENTAGE, SPECIFI ED IN THE CORRESPONDING ENTRY IN COLUMN (3) OF THE SAID TABLE , OF SUCH AMOUNT AS INCOME-TAX. 206(1C) EVERY PERSON, WHO GRANTS A. LEASE OR A LICE NSE OR ENTER INTO A CONTRACT OR OTHERWISE TRANSFERS ANY RIGHT OR INTERE ST EITHER IN WHOLE OR IN PART IN ANY PARKING LOT OR TOLL PLAZA OR MINE OR QUARRY, TO ANOTHER PERSONS, OTHER THAN A PUBLIC SECTOR COMPANY (HEREIN AFTER IN THIS SECTION REFERRED TO AS 'LICENSEE OR LESSEE) FOR THE USE OF SUCH PARKING LOT OR TOLL M.A.NOS.14 & 15(ASR)/2018 (A.YS.2011-12 & 2012-13) (ARISING OUT OF ITA NOS.1 31 & 132 (ASR)/2015) ITO VS. THE DIRECTOR GEOLOGY & MINING, SRINGAR 6 PLAZA OR MINE OR QUARRY FOR THE PURPOSE OF BUSINESS SHALL, AT THE TIME OF DEBITING OF THE AMOUNT PAYABLE BY THE LICENSEE OR L ESSEE TO THE ACCOUNT OF THE LICENSEE OR LESSEE OR AT THE TIME OF RECEIPT OF SUCH AMOUNT FROM THE LICENSEE OR LESSEE IN CASH OR BY THE ISSUE OF A CHEQUES OR DRAFT OR BY ANY OTHER MODE, WHICHEVER IS EARLIER, COLLECT FROM, THE LICENSEE OR LESSEE OF ANY SUCH LICENSE, CONTRACT OR LEASE OF THE NATUR E SPECIFIED INN COLUMN (2) OF THE TABLE BELOW, A SUM EQUAL TO THE PERCENTA GE, SPECIFIED IN THE CORRESPONDING ENTRY IN COLUMN (3) OF THE SAID TABLE , OF SUCH AMOUNT AS INCOME-TAX. TABLE SI. NO. NAME OF CONTRACT OR LICENSE OR LEASE, ETC PERCENTAGE (1) (2) (3) (I) PARKING LOT TWO PER CENT (II) TOLL PLAZA TWO PER CENT ( I II) MINING AND QUARRYING TWO PER CENT THE ASSESSING OFFICER AND LD. CIT(A) APPLIED THE PR OVISIONS OF SECTION 206AA OF THE ACT WHICH MANDATES REQUIREMENT TO FURN ISH PERMANENT ACCOUNT NUMBER BY PERSONS WHO ARE ENTITLED TO RECEI VE ANY SUM OR INCOME OR AMOUNT, ON WHICH TAX IS DEDUCTIBLE U/S XV IIB OF THE ACT. FOR THE SAKE OF CONVENIENCE, THE PROVISIONS OF SECTION 206AA ARE ALSO REPRODUCED: 206AA. (1) NOTWITHSTANDING ANYTHING CONTAINED IN ANY OTHER PROVISIONS OF THIS ACT, ANY PERSON ENTITLED TO RECEIVE ANY SUM OR INCOME OR AMOUNT, ON WHICH TAX IS DEDUCTIBLE UNDER CHAPTER XVIIB (HEREINAFTER REFERRED TO AS DEDUCTEE) SHALL FURNISH HIS PERMANEN T ACCOUNT NUMBER TO THE PERSON RESPONSIBLE FOR DEDUCTING SUCH TAX (H EREAFTER REFERRED TO AS DEDUCTORY) FAILING WHICH TAX SHALL BE DEDUCTED A T THE HIGHER OF THE FOLLOWING RATES NAMELY:- (I) AT THE RATE SPECIFIED IN THE RELEVANT PROVISION OF THIS ACT;OR (II) AT THE RATE OR RATES IN FORCE; OR (III) AT THE RATE OF TWENTY PER CENT. FROM THE ABOVE PROVISIONS OF SECTION 206AA, WE FIND THAT THESE PROVISIONS ARE APPLICABLE FOR PERSONS WHO ARE ENTIT LED TO RECEIVE ANY INCOME WHEREAS THE PROVISIONS OF SECTION 206C ARE A PPLICABLE WHERE THE ASSESSEE RECEIVES AMOUNTS FROM THE CONTRACTORS TO W HOM CONTRACTS ARE AWARDED. THE ASSESSEE WAS LIABLE TO COLLECT TAX AS PER PROVISIONS OF SECTION 206(C) OF THE ACT AT THE RATES MENTIONED IN THE TABLE CONTAINED U/S (IC) OF THE ACT. THEREFORE, WE FEEL IT APPROPR IATE TO DIRECT THE ASSESSING OFFICER TO APPLY THE CORRECT PROVISIONS O F LAW. (B) 12. IN VIEW OF THE ABOVE FACTS AND CIRCUMSTANCES, W E REMIT THE ISSUE(S) BACK TO THE OFFICE OF THE ASSESSING OFFICE R WHO SHOULD APPLY CORRECT PROVISIONS OF LAW AS APPLICABLE TO THE ISSU E(S) UNDER CONSIDERATION. M.A.NOS.14 & 15(ASR)/2018 (A.YS.2011-12 & 2012-13) (ARISING OUT OF ITA NOS.1 31 & 132 (ASR)/2015) ITO VS. THE DIRECTOR GEOLOGY & MINING, SRINGAR 7 8. PARA NOS.13 & 14 WILL REMAIN THE SAME. 9. IN THE RESULT, THE MISCELLANEOUS APPLICATIONS FILED BY THE REVENUE DEPARTMENT STANDS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 04.12.2018. SD/- SD/- (SANJAY ARORA) (N.K.CHOUDHRY) ACCOUNTANT MEMBER J UDICIAL MEMBER DATED: 04.12.2018 /PK/ PS. COPY OF THE ORDER FORWARDED TO: (1) THE DIRECTOR GEOLOGY AND MINING, BASERA HOME TRUST MAHJOOR NAGAR, SRINAGAR. (2) INCOME TAX OFFICER, WARD-3(3), AAYAKAR BHAWAN, R AJBAGH SRINAGAR. (3) THE CIT(A), J&K, JAMMU (4) THE CIT, CONCERNED (5) THE SR DR, I.T.A.T., AMRITSAR TRUE COPY BY ORDER