M/s Sharma Brothers, Gwalior v. ITO-1(1), Gwalior

CO 37/AGR/2009 | 2002-2003
Pronouncement Date: 31-03-2011 | Result: Dismissed

Appeal Details

RSA Number 3720323 RSA 2009
Assessee PAN AACAS5791F
Bench Agra
Appeal Number CO 37/AGR/2009
Duration Of Justice 1 year(s) 5 month(s) 24 day(s)
Appellant M/s Sharma Brothers, Gwalior
Respondent ITO-1(1), Gwalior
Appeal Type Cross Objection
Pronouncement Date 31-03-2011
Appeal Filed By Assessee
Order Result Dismissed
Bench Allotted DB
Tribunal Order Date 31-03-2011
Date Of Final Hearing 15-03-2011
Next Hearing Date 15-03-2011
Assessment Year 2002-2003
Appeal Filed On 06-10-2009
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL AGRA BENCH AGRA BEFORE SHRI P.K. BANSAL ACCOUNTANT MEMBER AND SHRI H.S. SIDHU JUDICIAL MEMBER ITA NOS.332 333 & 334/AGR/2007 ASST. YEARS: 2000-01 2001-02 & 2002-03 RESPECTIVE LY INCOME TAX OFFICER 1(1) VS. M/S SHARMA BROTHER S THROUGH GWALIOR. SHRI SUBHASH KHUSIRAMANI B-117 KRISHNA VIHAR COLONY LASHKAR GWALIOR. (PAN : AACAS 5791 F). C.O. NOS.35 36 & 37/AGR/2009 (IN ITA NOS.333 332 & 334/AGR/2007) ASST. YEARS: 2001-02 2000-01 & 2002-03 RESPECTIVE LY M/S SHARMA BROTHERS THROUGH VS. INCOME TAX OFFIC ER 1(1) SHRI SUBHASH KHUSIRAMANI GWALIOR. B-117 KRISHNA VIHAR COLONY LASHKAR GWALIOR. (PAN : AACAS 5791 F). (APPELLANTS) (RESPONDENTS) REVENUE BY : SHRI VINOD KUMAR JR. D.R. & SHRI N.K. UMEDKER I.T.O. ASSESSEE BY : SHRI NAVIN GARGH ADVOCATE & SHRI ASHOK VIJAYWARGIYA C.A. ORDER PER BENCH : THE REVENUE HAS FILED THE PRESENT APPEALS AGAINST T HE SEPARATE ORDERS ALL DATED 30.05.2007 PASSED BY THE CIT(A) GWALIOR FOR THE ASSESSMENT YEARS 2000- 2 01 2001-02 & 2002-03 RESPECTIVELY. THE ASSESSEE H AS ALSO FILED CROSS OBJECTIONS WHICH ARE BARRED BY LIMITATION OF 648 DAYS. 2. SINCE THE ISSUES INVOLVED AND THE GROUNDS RAISED IN ALL THESE APPEALS BY REVENUE AND CROSS OBJECTIONS BY THE ASSESSEE ARE CO MMON EXCEPT FOR AMOUNTS IN DISPUTE THEREFORE ALL THESE APPEALS AND CROSS OBJ ECTIONS ARE DISPOSED OF BY THIS CONSOLIDATED ORDER FOR THE SAKE OF CONVENIENCE. TH E GROUNDS RAISED IN ITA NO.332/AGR/2007 FOR ASSESSMENT YEAR 2000-01 AND CRO SS OBJECTION NO.36/AGR/2009 FOR ASSESSMENT YEAR 2000-01 READ A S UNDER :- 3. GROUNDS IN ITA NO.332/AGR/2007 FOR A.Y. 2000-01 :- 1. ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CA SE THE LD. COMMISSIONER OF INCOME-TAX (A) HAS ERRED IN LAW AND FACTS IN ALLOWING RELIEF OF ` 11 95 180/- OUT OF TOTAL ADDITION OF ` 14 45 184/- MADE BY THE A.O. U/S.69 OF THE INCOME TAX ACT 1961. 2. ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CAS E THE LD. COMMISSIONER OF INCOME-TAX (A) HAS ERRED IN LAW AND ON FACTS IN RESTRICTING THE ADDITION TO ` 2 50 000/-. THIS FINDING OF THE LD. CIT(A) IS NOT CORRECT BECAUSE THE ASSESSEE HAS NOT WITHDRAWN CASH FROM THE BANK ACCOUNT. ON THE OTHER HAND THE ASSESSEE DEPOSITED CASH IN THE BANK ACCOUNT ON VARIOUS DATES DURING THE YEAR AGGREGATIN G TO ` 14 45 184/- AND IMMEDIATELY AFTER THE DEPOSIT OF CASH ISSUED CH EQUES IN VARIOUS NAMES (WHICH ARE GIFTED TO THOSE PERSONS) AND THERE FORE THE AMOUNT HAS NOT PLOUGHED BACK IN THE HANDS OF THE ASSESSEE. 3 3. THE APPELLANT RESERVES HIS RIGHT TO ADD AMEND O R ALTER THE GROUNDS OF APPEAL ON OR BEFORE THE DATE THE APPEAL IS FINALLY HEARD FOR DISPOSAL. 4. GROUNDS IN CROSS OBJECTION NO.36/AGR/2009 FOR A.Y. 2000-01 :- 1. THAT ON THE FACTS AND CIRCUMSTANCES OF THE CAS E AND IN LAW THE APPEAL FILED BY THE DEPARTMENT IS NOT MAINTAINABLE BECAUSE THE GROUNDS OF APPEAL ARE SIGNED BY THE LD. COMMISSIONER OF INC OME TAX AND NOT BY THE LD. ASSESSING OFFICER. 2. THAT ON THE FACTS AND CIRCUMSTANCES OF THE CASE AND IN LAW THE LD. AUTHORITIES BELOW HAVE ERRED IN INITIATING PROC EEDINGS U/S 147 OF THE INCOME TAX ACT 1961 AND UPHOLDING THE SAME. 3. THAT ON THE FACTS AND CIRCUMSTANCES OF THE CASE AND IN LAW THE LD. AUTHORITIES BELOW HAVE ERRED IN COMPLETING THE ASSESSMENT U/S 144 OF THE INCOME TAX ACT 1961 AND NOT DECIDING THE IS SUE RAISED. 4. THAT ON THE FACTS AND CIRCUMSTANCES OF THE CASE AND IN LAW THE LD. COMMISSIONER OF INCOME TAX (APPEALS) HAS ERRED IN UPHOLDING THE ADDITION OF ` 2 50 000/- ON ACCOUNT OF ALLEGED UNEXPLAINED DEPOSI T IN BANK ACCOUNT INSTEAD OF BROKERAGE INCOME FROM MONEY LENDING TRANSACTIONS. 5. THE RESPONDENT CRAVES LEAVE TO ADD/AMEND ANY GRO UND(S) BEFORE AND/OR AT THE TIME OF HEARING. 5. AS WE HAVE STATED ABOVE THAT THE ISSUE IN ALL TH E APPEALS AND CROSS OBJECTIONS ARE SIMILAR BUT FOR THE SAKE OF CONVENIENCE WE AR E NARRATING THE RELEVANT FACTS OF ITA NO.332/AGR/2007FOR ASSESSMENT YEAR 2000-01 WHI CH IS AS UNDER:- 4 6. DURING THE COURSE OF EXAMINATION IN THE CASE OF SHRI SUBHASH KHUSHIRAMANI THE ASSESSING OFFICER NOTICED THAT THE ASSESSEE WAS INDULGED IN MAKING TRANSACTIONS IN THE NAME OF SO-CALLED AOP IN WHICH SHRI SUBHASH KUSHIRAMANI WAS ALSO ONE OF THE MEMBERS AND OPENED ACCOUNT NO.16200 IN THE PUNJ AB NATIONAL BANK HAZIRA BRANCH GWALIOR AND DEPOSITED RS.14 45 184/- DURING THE ACCOUNTING PERIOD RELEVANT TO THE ASSESSMENT YEAR IN DISPUTE. FOR THESE REASO NS THE ASSESSING OFFICER INITIATED PROCEEDINGS UNDER SECTION 147 OF THE INCOME TAX ACT 1961 (THE ACT HEREINAFTER) BY ISSUING NOTICE UNDER SECTION 148 AND SERVED ON S HRI SUBHASH KHUSHIRAMANI ONE OF THE MEMBER OF AOP REQUIRING FROM THE ASSESSEE T O EXPLAIN THE NATURE AND SOURCE OF DEPOSITS APPEARING IN THE BANK ACCOUNT MENTIONED ABOVE. BUT NO COMPLIANCE WAS MADE AND THE CASE WAS ADJOURNED FROM TIME TO TI ME AND ON SOME DATES THE LD. A.R. OF THE ASSESSEE APPEARED AND FILED SOME DOCUME NTARY EVIDENCE REGARDING PARTICULARS OF MEMBERS OF THE AOP AND ALSO REQUESTE D FOR SUPPLY OF REASONS RECORDED BEFORE ISSUANCE OF NOTICE UNDER SECTION 14 8 OF THE ACT AND THE INFORMATION ON THE BASIS WHICH THE NOTICE UNDER SECTION 148 WAS ISSUED. BUT FINALLY THE ASSESSING OFFICER WHILE COMPLETING THE ASSESSMENT I N DISPUTE HAS HELD THAT SHRI SUBHASH KHUSHIRAMANI IS ONE OF THE MEMBERS OF SO CA LLED AOP WHO COULD NOT GIVE THE DETAILS OF ADDRESSES OF THE MEMBERS. HE WAS AL SO UNDER AN OBLIGATION TO EXPLAIN ALL THE ENTRIES OF INVESTMENTS BUT FAILED TO DO SO INSPITE OF ALLOWING SUFFICIENT OPPORTUNITIES. THEREFORE RS.14 45 184/- IS APPEAR ED TO BE UNEXPLAINED INVESTMENT 5 UNDER SECTION 69 OF THE ACT AND ASSESSED AS INCOME FROM OTHER SOURCES. THE ASSESSING OFFICER ALSO HELD THAT IDENTICAL ADDITION WAS MADE IN THE CASE OF INDIVIDUAL OF ONE OF THE MEMBERS OF SO CALLED AOP SHRI SUBHAS H KHUSHIRAMANI IN THE ASSESSMENT YEAR 2002-03 BUT THE LD. CIT(A) GWALIOR HAS DELETED THE SAID ADDITION VIDE ORDER DATED 11.08.2005 AGAINST WHICH APPEAL BE FORE THE ITAT AGRA HAS BEEN FILED BY THE DEPARTMENT. HENCE WITHOUT PREJUDICE TO ANY ACTION TO BE TAKEN IN THE INDIVIDUAL CASE OF AOP MEMBER SHRI SUBHASH KHUSHIRA MANI THE INVESTMENT APPEARING IN THE BANK ACCOUNT NO.16200 IN THE ASSES SMENT YEAR IN DISPUTE AMOUNTING TO RS.14 45 184/- WAS ADDED IN THE TOTAL INCOME OF THE ASSESSEE AOP ON PROTECTIVE BASIS AND COMPLETED THE ASSESSMENT ON 20 .10.2006 UNDER SECTION 144 OF THE ACT. AGGRIEVED BY THE SAME THE ASSESSEE FILED APPEAL BEFORE THE LD. FIRST APPELLATE AUTHORITY WHO VIDE ORDER DATED 30.05.2007 PARTLY ALLOWED THE APPEAL OF THE ASSESSEE BY SUSTAINING THE ADDITION TO THE EXTE NT OF PEAK AMOUNT OF RS.2 50 000/- WHICH WAS DEPOSITED IN THE BANK ON ONE DAY. AGGRIE VED BY THE IMPUGNED ORDER PASSED BY THE LD. FIRST APPELLATE AUTHORITY THE RE VENUE AS WELL AS THE ASSESSEE HAD FILED THE APPEAL AND THE CROSS OBJECTION. 7. AT THE TIME OF HEARING THE LD. D.R. RELIED UPON THE ORDER PASSED BY THE ASSESSING OFFICER. ON THE CONTRARY THE LD. COUNSE L FOR THE ASSESSEE RELIED UPON THE IMPUGNED ORDER PASSED BY THE LD. FIRST APPELLATE AU THORITY BUT ALSO MADE A 6 STATEMENT THAT HE IS NOT PRESSING THE CROSS OBJECTI ON FILED BY THE ASSESSEE AND REQUESTED THAT APPEAL FILED BY THE DEPARTMENT AS WE LL AS THE CROSS OBJECTION FILED BY THE ASSESSEE MAY BE DISMISSED. 8. WE HAVE HEARD BOTH THE PARTIES AND PERUSED THE R ELEVANT RECORDS AVAILABLE WITH US. THIS BENCH HAS DIRECTED MANY TIMES TO THE DEPA RTMENT TO PRODUCE THE RECORDS OF THE ASSESSEE BUT LASTLY THEY PRODUCED THE SAME ON 15.03.2011 THROUGH SHRI N.K. UMEDKER ITO WARD 1(1) GWALIOR AND WE HAVE PERUSED THE SAME. WE HAVE ALSO PERUSED THE APPEALS FILED BY SHRI SUBHASH KHUSHIRAM ANI FOR THE ASSESSMENT YEARS 1999-2000 2000-01 2001-02 & 2002-03 IN WHICH THIS BENCH HAS DELETED THE ADDITION MADE IN THE CASE OF MEMBER OF AOP SHRI SUB HASH KHUSHIRAMANI. WE ARE OF THE CONSIDERED OPINION THAT IT IS AN ADMITTED FA CT THAT THE LD. FIRST APPELLATE AUTHORITY HAS CONFIRMED THE INITIATION OF PROCEEDIN GS UNDER SECTION 147 OF THE ACT IN THE CASE OF THE ASSESSEE AND THE LD. COUNSEL FOR TH E ASSESSEE HAS CHALLENGED THE SAME BY FILING THE C.O. IN THE PRESENT APPEAL OF THE DEP ARTMENT BUT THE SAME IS BARRED BY 648 DAYS AND HE DID NOT PRESS HIS C.O. THEREFORE ON THE ISSUE OF INITIATING PROCEEDINGS UNDER SECTION 147 OF THE ACT IN THE CAS E OF THE ASSESSEE IS CONFIRMED BUT AS REGARDS TO THE DELETION OF ADDITION OF RS.11 95 180/- OUT OF TOTAL ADDITION OF ` 14 45 184/- MADE BY THE ASSESSING OFFICER UNDER SEC TION 69 OF THE ACT. WE HAVE ALSO PERUSED THE ORDER DATED 13.08.2009 PASSED BY T HIS BENCH IN ITA NOS.335 336 7 337/AGR.2007 & 425/AGR./2005 FOR ASSESSMENT YEARS 1 999-2000 2000-01 2001-02 & 2002-03 RESPECTIVELY IN THE CASE OF INCOME-TAX OF FICER 1(1)/ACIT RANGE-1 GWALIOR VS. SHRI SUBHASH KHUSIRAMANI GWALIOR AND C .O. NOS. 03 04 05 & 07/AGR./2009 IN THE CASE OF SHRI SUBHASH KHUSIRAMA NI GWALIOR VS. INCOME-TAX OFFICER 1(1) GWALIOR FOR THE ASSESSMENT YEARS 1999 -2000 2000-01 2001-02 & 2002-03 RESPECTIVELY. IN THE SAID CASES THIS BENC H HAS DISMISSED THE APPEAL FILED BY THE REVENUE AS WELL AS THE C.O. OF THE ASSESSEE CON FIRMING THE ORDER OF THE CIT(A) DATED 11.08.2005 FOR THE ASSESSMENT YEAR 2002-03 IN THE CASE OF MEMBER OF AOP SHRI SUBHASH KHUSIRAMANI. THE ASSESSING OFFICER WH ILE COMPLETING THE ASSESSMENT IN THE CASE OF PRESENT ASSESSEE I.E. THE AOP ON 20. 10.2006 UNDER SECTION 144 OF THE ACT HIMSELF OBSERVED THAT IDENTICAL ADDITION WAS MA DE IN THE CASE OF INDIVIDUAL OF ONE OF THE MEMBERS OF THE SO CALLED AOP SHRI SUBHAS H KUSHIRAMANI IN THE ASSESSMENT YEAR 2002-03 BUT THE CIT(A) HAS DELETED THE SAME VIDE ORDER DATED 11.08.2005 AGAINST WHICH THE APPEAL HAS BEEN FILED BEFORE THE ITAT AGRA. HENCE WITHOUT PREJUDICE TO ANY ACTION TO BE TAKEN IN THE INDIVIDUAL CASE OF AOP MEMBER SHRI SUBHASH KHUSHIRAMANI THE INVESTMENT APPEARING IN BANK ACCOUNT NO.16200 IN THE FINANCIAL YEAR RELEVANT TO ASSESSMENT YEAR 2000 -01 AMOUNTING TO RS.14 45 184/- WAS ADDED IN THE TOTAL INCOME OF THE ASSESSEE AOP ON PROTECTIVE BASIS. THE SAID OBSERVATION THE ASSESSING OFFICER HAS GIVEN IN THE LAST PAGE OF HIS ASSESSMENT ORDER. FOR THE SAKE OF CONVENIENCE THE SAME IS REPRODUCED AS UNDER :- 8 SHRI SUBHASH KHUSHIRAMANI IS ONE OF THE MEMBERS OF SO CALLED OF ASSESSEE AOP WHO COULD NOT GIVE THE DETAILS OF A DDRESSES OF OTHER MEMBERS. HE WAS ALSO UNDER OBLIGATION TO EXPLAIN A LL THE ENTRIES OF THE INVESTMENT BUT FAILED TO DO SO INSPITE OF SUFFICIE NT OPPORTUNITIES ALLOWED. ` 14 45 184/- IS THEREFORE DEEMED TO BE UNEXPLAINED INVESTMENT U/S 69 OF THE IT ACT 1961 & ASSESSED AS INCOME FROM OTHER SOURCES. IDENTICAL ADDITION WAS MADE IN THE CASE O F INDIVIDUAL OF ONE OF THE MEMBERS OF THE SO CALLED AOP SHRI SUBHASH KHUSH IRAMANI IN THE ASSESSMENT YEAR 2002-03 BUT THE HONORABLE COMMISSIO NER OF INCOME TAX (APPEAL) GWALIOR HAS DELETED THE SAID ADDITION FOR THE REASONS MENTIONED ON PAGE 37 OF HIS APPEAL ORDER IN APPEAL NUMBER CIT(A)- II/BPL(GWL)/IT/116/2005-06 DATED 11-08-2005 GIVEN I N THE INDIVIDUAL CASE OF SHRI SUBHASH KHUSHIRAMANI AGAINST WHICH APP EAL BEFORE ITAT AGRA HAS BEEN FILED BY THE DEPARTMENT. HENCE IN VI EW OF ABOVE FACTS WITHOUT PREJUDICE TO ANY ACTION TO BE TAKEN IN THE INDIVIDUAL CASE OF AOP MEMBER SHRI SUBHASH KHUSHIRAMANI THE INVESTMEN T APPEARING IN BANK ACCOUNT NUMBER 16200 IN THE FINANCIAL YEAR REL EVANT TO ASSESSMENT EAR 2000-01 ` 14 45 184/- IS ADDED IN THE TOTAL INCOME OF THE ASSESSEE AOP ON PROTECTIVE BASIS. PENALTY PROC EEDINGS U/S 271(1)(C) ARE INITIATED FOR THIS ADDITION SEPARATEL Y. INSPITE OF SPECIFIC REQUISITION ASSESSEE COULD NOT FILE THE BY-LAWS OF AOP. THE DATE OF AOPS FORMATION ITS PURPOSE & OTHER DETAILS INCLUDING DETERMINATION OF SHARES OF MEMBERS OF AOP AS MENTIONED IN ANNEXURE 1 OF THIS ORDER. HENCE FROM THE PAPERS ON RECORD IT IS OBVIOUS THAT SHARES OF MEMBERS OF AOPS ARE INDETER MINATE OR UNKNOWN. HENCE TAX ON ASSESSEE AOP HAS TO BE CHARG ED AT THE RATE OF MAXIMUM MARGINAL RATE. 9. IN THE APPEAL FILED BY THE ASSESSEE AGAINST THE ASSESSMENT IN DISPUTE THE LD. FIRST APPELLATE AUTHORITY OBSERVED AS UNDER :- I HAVE GONE THROUGH THE SUBMISSION ASSESSMENT ORD ER ARGUMENTS AND FIND THAT THE ASSESSING OFFICER HAS R IGHTLY INVOKED THE PROVISIONS OF SEC 147 BASED ON FINDING IN ANOTHER C ASE OF SHRI SUBHASH KHUSHIRAMANI BECAUSE THE FINDING GIVEN IN THAT CASE HAVE DIRECT NEXUS 9 WITH THE CASE OF THE APPELLANT. THE FACTS OF THE C ASE OF THE APPELLANT AOP HAVE BEEN DISCUSSED IN THE CASE OF SHRI SUBHASH KHUSHIRAMANI WHO IS ONE OF THE MEMBER OF AOP. THEREFORE THE PR OCEEDINGS INITIATED U/S 147 OF THE ACT IS HEREBY CONFIRMED. THE LD. A .R. OF THE APPELLANT SUBMITTED THE COPY OF DEED OF AOP. BUT SINCE IT W AS NOT SUBMITTED DURING ASSESSMENT PROCEEDINGS HENCE IT IS AN ADDI TIONAL EVIDENCE AND CANNOT BE ENTERTAINED AT APPEAL STAGE. SO FAR THE ADDITION OF ` 14 45 180/- IS CONCERNED I HAVE GONE THROUGH THE R EASONS RECORDED AND WORKING OF ` 14 45 180/- AS GIVEN AT PAGE 2 OF THE ASSESSMENT OR DER AND FIND THAT THE REASONS RECORDED ARE PRIMA FACIE FOR ` 14 30 000/- IS NOT A BAR TO MAKE ADDITION MORE THAN THIS AMOUNT. BUT AS PER WORKING GIVEN AT PAGE 2 OF THE ASSESSMENT ORDER THE MAXIMU M AMOUNT DEPOSITED WAS ` 2 50 000/- ON ONE DAY. THE RETURN OF INCOME WAS NO T FILED BECAUSE THE TOTAL INCOME OF EACH PRECEDING YE AR WAS LESS THAN THE MINIMUM LIABLE TO INCOME TAX. THEREFORE CONSIDERI NG THE FACT OF AVAILABILITY OF FUND OUT OF INCOME GENERATED AND C ONTRIBUTION MADE BY THE MEMBERS OF THE APPELLANT AOP IT WOULD BE REASO NABLE TO RESTRICT THE ADDITION TO THE EXTENT OF PEAK AMOUNT ` 2 50 000/- WHICH WAS DEPOSITED IN BANK ON ONE DAY. 10. AFTER GOING THROUGH THE OBSERVATIONS OF THE ASS ESSING OFFICER IN THE IMPUGNED ASSESSMENT ORDER AS WELL AS THE FINDING GIVEN BY TH E LD. FIRST APPELLATE AUTHORITY IN DELETING THE ADDITION IN DISPUTE ALONG WITH THE ORD ER DATED 13.08.2009 PASSED BY THIS BENCH IN THE CASE OF SHRI SUBHASH KHUSHIRAMANI MEM BER OF AOP WE ARE OF THE CONSIDERED OPINION THAT THE LD. FIRST APPELLATE AUT HORITY HAS PASSED A WELL REASONED ORDER WHILE DELETING THE ADDITION IN DISPUTE. THUS WE UPHOLD THE SAME BY DISMISSING THE APPEAL FILED BY THE REVENUE AS WELL AS THE CROSS OBJECTION FILED BY THE ASSESSEE. 10 11. SINCE THE FACTS INVOLVED IN THIS CASE AND THE A RGUMENTS RAISED BY BOTH THE PARTIES ON THE ISSUE IN DISPUTE ARE IDENTICAL TO TH OSE INVOLVED IN ITA NO.332/AGR/2007 THE FINDING REACHED BY US IN ITA N O.332/AGRA/2007 SHALL EQUALLY APPLY IN REST OF THE TWO APPEALS. ACCORDINGLY ITA NOS.333 & 334/AGR/2007 FILED BY THE REVENUE ALSO DESERVE TO BE DISMISSED. 12. IN THE RESULT ALL THE THREE APPEALS FILED BY T HE REVENUE ARE DISMISSED AND ALL THE THREE CROSS OBJECTIONS FILED BY THE ASSESSEE AR E DISMISSED AS NOT PRESSED. (ORDER PRONOUNCED IN THE OPEN COURT ON 31.03.201 1). SD/- SD/- (P.K. BANSAL) (H.S. SIDHU) ACCOUNTANT MEMBER JUDICIAL MEMBER PLACE: AGRA DATE: 31 ST MARCH 2011 PBN/* COPY OF THE ORDER FORWARDED TO: 1. APPELLANT 2. RESPONDENT BY ORDER 3. CIT CONCERNED 4. CIT (APPEALS) CONCERNED 5. DR ITAT AGRA BENCH AGRA 6. GUARD FILE ASSISTANT REGISTRAR INCOME-TAX APPELLATE TRI BUNAL AGRA TRUE COPY