THE DY CIT CEN CIR-31, MUMBAI v. M/S. LATE SHRI YASH B. JOHAR THROUGH LEGAL HEIR SHRI KARAN JOHAR, MUMBAI

ITA 2612/MUM/2008 | 2004-2005
Pronouncement Date: 05-02-2010 | Result: Dismissed

Appeal Details

RSA Number 261219914 RSA 2008
Assessee PAN AAAPJ9468K
Bench Mumbai
Appeal Number ITA 2612/MUM/2008
Duration Of Justice 1 year(s) 9 month(s) 20 day(s)
Appellant THE DY CIT CEN CIR-31, MUMBAI
Respondent M/S. LATE SHRI YASH B. JOHAR THROUGH LEGAL HEIR SHRI KARAN JOHAR, MUMBAI
Appeal Type Income Tax Appeal
Pronouncement Date 05-02-2010
Appeal Filed By Department
Order Result Dismissed
Bench Allotted G
Tribunal Order Date 05-02-2010
Date Of Final Hearing 03-02-2010
Next Hearing Date 03-02-2010
Assessment Year 2004-2005
Appeal Filed On 15-04-2008
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL G BENCH MUMBAI BEFORE SHRI D. K. AGARWAL JM & SHRI R.K. PANDA AM I.T.A. NO. 2612/MUM/2008 (ASSESSMENT YEAR 2004-05) DY. CIT CENT. CIRCLE 31 R. NO. 409 4 TH FLOOR AAYAKAR BHAVAN M.K. ROAD MUMBAI-20 VS. LATE SHRI YASH B. JOHAR (THROUGH LEGAL HEIR SHRI KARAN JOHAR) 29 JAIN ARCADE 2 ND FLOOR 14 TH ROAD KHAR (WEST) MUMBAI-400 052 PAN:AAAPJ9468K APPELLANT RESPONDENT APPELLANT BY: MR. RAJNEESH ARVIND RESPONDENT BY: MR. ARVIND SONDE O R D E R DATE OF HEARING: 03.02.2010 DATE OF ORDER: 05.02.2010 PER R.K. PANDA AM: THIS APPEAL FILED BY THE REVENUE IS DIRECTED AGAIN ST THE ORDER DATED 15 TH FEBRUARY 2008 OF THE CIT(A)-IV MUMBAI RELATING T O ASSESSMENT YEAR 2004-05. 2. IN GROUNDS OF APPEAL NOS. 1(A) TO 1(C) THE REVENUE HAS CHALLENGED THE ORDER OF THE CIT(A) IN DELETING THE ADDITION OF RS.31 23 816 ADDED BY THE ASSESSING OFFICER ON ACCO UNT OF MEDICAL EXPENDITURE INCURRED ON TREATMENT OF LATE SHRI YASH JOHAR U/S. 37 OF THE INCOME-TAX ACT 1961 (THE ACT). 3. FACTS OF THE CASE IN BRIEF ARE THAT THE ASSESSEE DURING THE YEAR HAS RELEASED THE PICTURE KAL HO NA HO ON 22. 11.2003. THE ASSESSING OFFICER DURING THE COURSE OF ASSESSMENT P ROCEEDINGS OBSERVED THAT THE TOTAL BUSINESS OF THE FILM DURING THE YEAR WAS SHOWN AT RS.34 06 69 069 AND THE COST OF PRODUCTION OF THE FILM WAS SHOWN AT RS.29 17 21 887. FROM THE VARIOUS DETAILS FURNISHED BY I.T.A. NO. 2612/MUM/2008 LATE SHRI YASH B. JOHAR =================== 2 THE ASSESSEE DURING THE COURSE OF ASSESSMENT PROCEE DINGS THE ASSESSING OFFICER OBSERVED THAT THE OUTDOOR SHOOTIN G EXPENSES IN USA SHOWN AT RS.7 64 03 476 INCLUDES MEDICAL EXPENS ES OF RS.31 73 816 ON ACCOUNT OF SHRI YASH JOHAR. ON BEI NG QUESTIONED BY THE ASSESSING OFFICER AS TO WHY THE MEDICAL TREATME NT EXPENSES SHOULD NOT BE TREATED AS PERSONAL IN NATURE AND BE DISALLOWED IT WAS SUBMITTED BY THE ASSESSEE THAT SHRI YASH JOHAR WAS THE PRODUCER OF THE FILM KAL HO NA HO AND A SUBSTANTI AL PART OF THE FILM WAS PICTURISED OR SHOT IN NEW YORK. IT WAS SUBMITTE D THAT SHRI YASH JOHAR ACCOMPANIED THE SAID UNIT AS HE WAS REQUIRED TO MONITOR THE DAY TO DAY PROGRESS IN PRODUCTION OF THE FILM AS WE LL AS TO CO- ORDINATE BETWEEN THE DIRECTOR AND THE PRODUCTION UN IT. HE WAS ALSO REQUIRED TO FIND THE PROPER LOCATION/SITE WHERE THE FILM CAN BE PICTURISED. DURING THE PERIOD SHRI YASH JOHAR HAD FALLEN ILL AND HE WAS TO BE IMMEDIATELY HOSPITALISED. DURING THE MED ICAL INVESTIGATION CANCER WAS DETECTED AND AN AMOUNT OF RS.31 73 816 WAS INCURRED ON HIS TREATMENT WHICH HAS BEEN DEBITE D TO THE PROFIT AND LOSS A/C. RELYING ON A COUPLE OF DECISIONS IT WAS SUBMITTED THAT THE ENTIRE AMOUNT IS INCURRED WHOLLY AND EXCLUSIVEL Y FOR THE PURPOSE OF BUSINESS. 4. HOWEVER THE ASSESSING OFFICER WAS NOT SATISFIED WI TH THE VARIOUS EXPLANATIONS GIVEN BY THE ASSESSEE. HE OBS ERVED THAT THE ASSESSEE IS ONLY A PRODUCER OF THE FILM WHOSE ROLE IS TO PROVIDE FINANCE FOR PRODUCTION OF THE FILM. THE TECHNICAL ASPECT OF THE FILM INCLUDING SHOOTING ARE LOOKED AFTER ONLY BY THE DIR ECTOR OF THE FILM AND OTHER TECHNICAL PERSONS. FURTHER THE WIFE OF T HE ASSESSEE TO WHOM A REMUNERATION OF RS.10 LAKHS IS PAID IS A CO- PRODUCER. AN AMOUNT OF RS. 35 LAKHS HAS BEEN PAID TO MR. KARAN J OHAR SON OF THE ASSESSEE TOWARDS REMUNERATION FOR SCRIPT WRITING AN D OVERALL SUPERVISION OF PRODUCTION. SHRI KARAN JOHAR HAS AC COMPANIED THE UNIT AND WAS MANAGING THE ENTIRE SHOOTING PROCESS A BROAD. THEREFORE THE PRESENCE OF THE ASSESSEE AS A PRODUC ER WAS NOT VERY I.T.A. NO. 2612/MUM/2008 LATE SHRI YASH B. JOHAR =================== 3 SIGNIFICANT IN CARRYING OUT THE SHOOTING SCHEDULE I N USA. THE CLAIM OF THE ASSESSEE THAT THE DELAY IN PROVIDING MEDICAL ASSISTANCE TO SHRI YASH JOHAR COULD HAVE CONSIDERABLE LOSS TO THE ASSE SSEE AS THE PICTURISATION OF THE FILM MIGHT HAVE COME TO STANDS TILL AND THERE WOULD HAVE BEEN INCREASE IN THE COST OF PRODUCTION WAS ALSO REJECTED BY THE ASSESSING OFFICER. ACCORDING TO TH E ASSESSING OFFICER HOSPITALISATION OF THE ASSESSEE HAS NO WAY AFFECTED THE SHOOTING SCHEDULE. THE MEDICAL REPORT ALSO ESTABLISHES THAT THE ASSESSEE SUFFERED FROM CANCER WHICH IS NOT A SUDDEN DEVELOPM ENT. MOREOVER THE ENTIRE SHOOTING SCHEDULE IN USA WAS INSURED AND THE ASSESSEE HAD PAID THE INSURANCE PREMIUM OF RS.11 81 071 FOR THE FILM WHICH HAS BEEN INCLUDED IN THE COST OF PRODUCTION. THERE FORE THIS INSURANCE SHOULD COVER THE ASSESSEE ALSO AS PRODUCE R. REJECTING THE VARIOUS JUDICIAL DECISIONS CITED BEFORE HIM THE AS SESSING OFFICER HELD THAT THE MEDICAL EXPENSES OF RS.31 73 816 IS N OT WHOLLY AND EXCLUSIVELY INCURRED FOR THE PURPOSE OF BUSINESS. HE ACCORDINGLY DISALLOWED THE ABOVE AMOUNT. 5. IN APPEAL THE LEARNED CIT(A) RELYING ON THE DECISI ON OF THE JURISDICTIONAL HIGH COURT IN THE CASE OF MAHABOOB P RODUCTION PVT. LTD. VS. CIT REPORTED IN 106 ITR 758 ALLOWED THE CL AIM OF THE ASSESSEE. AGGRIEVED WITH SUCH ORDER OF THE CIT(A) THE REVENUE IS IN APPEAL BEFORE US. 6. THE LEARNED DR HEAVILY RELIED ON THE ORDER OF THE A SSESSING OFFICER. HE SUBMITTED THAT THE ASSESSEE WAS AN OLD PERSON AND AS PER HIS MEDICAL HISTORY HE SHOULD NOT HAVE GONE TO USA AND CANADA FOR SHOOTING OF THE FILM. REFERRING TO THE DECISIO N OF THE HONBLE RAJASTHAN HIGH COURT IN THE CASE OF CIT VS. UDAIPUR MINERAL DEVELOPMENT SYNDICATE PVT. LTD. REPORTED IN 269 ITR 263 HE SUBMITTED THAT MEDICAL EXPENSES OF MANAGING DIRECTO R INCURRED IN A FOREIGN COUNTRY WAS NOT ALLOWED AS A DEDUCTIBLE EXP ENDITURE. REFERRING TO THE DECISION OF THE HONBLE ALLAHABAD HIGH COURT IN THE I.T.A. NO. 2612/MUM/2008 LATE SHRI YASH B. JOHAR =================== 4 CASE OF MENTHA & ALLIED PRODUCTS PVT. LTD. VS. CIT REPORTED IN 293 ITR 49 HE SUBMITTED THAT MEDICAL EXPENDITURE INCUR RED FOR THE DIRECTOR WAS DISALLOWED HOLDING THAT SUCH EXPENDITU RE WAS NOT FOR LEGITIMATE BUSINESS NEED. HE ACCORDINGLY SUBMITTED THAT THIS EXPENDITURE SHOULD BE DISALLOWED. 7. THE LEARNED COUNSEL FOR THE ASSESSEE ON THE OTHER HAND REFERRING TO THE DICTIONARY MEANING OF FILM PRODUCE R SUBMITTED THAT A FILM PRODUCER INITIATES CO-ORDINATES SUPERVISES AND CONTROLS THE MATTERS SUCH AS FUND RAISING HIRING KEY PERSONNEL AND ARRANGING FOR DISTRIBUTORS. THE PRODUCER IS INVOLVED THROUGHOUT ALL PHASES OF THE FILM MAKING PROCESS FROM DEVELOPMENT TO COMPLETION OF A PROJECT. HE ACCORDINGLY SUBMITTED THAT THE ALLEGATION OF THE ASSESSING OFFICER THAT THE ASSESSEE BEING PRODUCER OF THE FILM HIS R OLE WAS ONLY TO PROVIDE FINANCE AND IS NOT REQUIRED TO LOOK AFTER T HE TECHNICAL ASPECT ETC. WHICH WOULD BE HANDLED BY THE DIRECTO R AND OTHER TECHNICAL PERSONS OF THE FILM IS UNCALLED FOR. REF ERRING TO THE DECISION OF THE HONBLE BOMBAY HIGH COURT IN THE CA SE OF MEHABOOB PRODUCTIONS PVT. LTD. (SUPRA) HE SUBMITTED THAT TH E ISSUE IS DIRECTLY COVERED IN FAVOUR OF THE ASSESSEE BY THE DECISION O F THE JURISDICTIONAL HIGH COURT. HE SUBMITTED THAT IN TH E SAID CASE M/S. MEHABOOB PRODUCTIONS PVT. LTD. WAS DOING BUSINESS O F PRODUCTION OF FILM AND DURING 1957 THE COMPANY COMPLETED THE PROD UCTION OF THE FILM MOTHER INDIA WHICH WAS AWARDED CERTIFICATE O F MERIT. THE DIRECTOR OF THE FILM SHRI MEHABOOB KHAN WHO WENT TO USA TO ATTEND THE FUNCTION AND TO RECEIVE THE AWARD SUFFERED A SE RIOUS HEART ATTACK FOR WHICH HE WAS HOSPITALISED. THE EXPENDITURE AMO UNTING TO RS.33 667 INCURRED FOR HIS TREATMENT WAS DEBITED TO ITS ACCOUNTS ON THE BASIS OF A BOARD RESOLUTION. THE ASSESSING OFF ICER DISALLOWED THE SAID EXPENDITURE HOLDING THE SAME TO BE PERSONAL IN NATURE. WHEN THE MATTER TRAVELLED UP TO THE HIGH COURT THE HON BLE JURISDICTIONAL HIGH COURT HELD THAT THE ENTIRE AMOUNT OF MEDICAL E XPENDITURE I.T.A. NO. 2612/MUM/2008 LATE SHRI YASH B. JOHAR =================== 5 INCURRED FOR THE TREATMENT OF MR. MEHABOOB KHAN SHO ULD BE ALLOWED AS A DEDUCTION ON THE PRINCIPLE OF COMMERCIAL EXPED IENCY. 8. DISTINGUISHING THE DECISIONS RELIED ON BY THE LEARN ED DR THE LEARNED COUNSEL FOR THE ASSESSEE REFERRED TO THE DE CISION OF HONBLE RAJASTHAN HIGH COURT IN THE CASE OF UDAIPUR MINERAL DEVELOPMENT SYNDICATE (SUPRA) AND SUBMITTED THAT IN THAT CASE N O EVIDENCE WAS PRODUCED BY THE ASSESSEE THAT THE EXPENDITURE HAS B EEN INCURRED FOR THE PURPOSE OF BUSINESS WHEREAS IN THE INSTANT CASE THE EXPENDITURE IS NOT IN DISPUTE. THE ASSESSEE HAS PRODUCED ALL R ELEVANT BILLS AND VOUCHERS AND THE EXPENDITURE WAS INCURRED WHEN THE ASSESSEE WAS IN USA WHILE SHOOTING THE FILM. AS REGARDS THE DEC ISION OF THE HONBLE ALLAHABAD HIGH COURT IN THE CASE OF MENTHA & ALLIED PRODUCTS PVT. LTD. (SUPRA) HE SUBMITTED THAT IN TH AT CASE THE MANAGING DIRECTOR OF THE COMPANY GOT HIS EYE TREATM ENT DONE IN THE USA WHEREAS FACILITY WAS AVAILABLE IN INDIA ITSELF. ACCORDINGLY IT WAS HELD THAT THE MEDICAL EXPENDITURE INCURRED COULD NO T BE ALLOWED U/S. 37(1). HOWEVER IN THE INSTANT CASE THE FACTS ARE DIFFERENT AS SUBMITTED EARLIER. THE EXPENDITURE WAS INCURRED FO R THE SUDDEN ILLNESS OF THE ASSESSEE WHILE HE WAS IN USA FOR SHO OTING OF THE FILM. HE ACCORDINGLY RELIED ON THE ORDER OF THE CIT(A). 9. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS MADE BY BO TH THE SIDES PERUSED THE ORDERS OF THE ASSESSING OFFICER AND THE CIT(A) AND THE PAPER BOOK FILED ON BEHALF OF THE ASSESSEE. WE HAVE ALSO CONSIDERED THE VARIOUS DECISIONS CITED BEFORE US. THERE IS NO DISPUTE TO THE FACT THAT MEDICAL EXPENSES AMOUNTING TO RS.31 73 816 WAS INCURRED ON HOSPITALISATION OF SHRI YASH JOHAR WHEN HE WAS IN USA WHILE SHOOTING THE FILM KAL HO NA HO. FROM T HE COPY OF LETTER WRITTEN BY UNITED INDIA INSURANCE CO. LTD. TO M/S. DHARMA PRODUCTION ON 1 ST NOVEMBER 2007 AND A COPY OF WHICH IS PLACED AT PAPER BOOK PAGE 1 WE FIND THE INSURANCE COMPANY HA S CLARIFIED THAT NO POLICY COVER FOR LIFE OR HEALTH IS AVAILABLE TO SHRI YASH JOHAR IN I.T.A. NO. 2612/MUM/2008 LATE SHRI YASH B. JOHAR =================== 6 INDIA OR ABROAD SINCE HE HAS CROSSED THE AGE OF 70 YEARS. WE FIND THE ISSUE STANDS COVERED IN FAVOUR OF THE ASSESSEE BY THE DECISION OF THE JURISDICTIONAL HIGH COURT IN THE CASE OF MEHABO OB PRODUCTIONS PVT. LTD. (SUPRA) WHICH HAS BEEN RELIED UPON BY THE CIT(A). THE TWO DECISIONS RELIED ON BY THE LEARNED DR ARE DISTINGUI SHABLE AND NOT APPLICABLE TO THE FACTS OF THE PRESENT CASE. IN TH E CASE OF MENTHA & ALLIED PRODUCTS PVT. LTD. (SUPRA) WE FIND THE MEDIC AL EXPENSES OF THE DIRECTOR WAS DISALLOWED ON THE GROUND THAT HE WENT TO USA FOR TREATMENT FROM INDIA WHEREAS THE SAID FACILITY WAS AVAILABLE IN INDIA. ACCORDINGLY IT WAS HELD THAT PROVISIONS OF SECTION 40(C)(II) ARE APPLICABLE AND THE MEDICAL EXPENSES COULD NOT BE AL LOWED U/S. 37(1) OF THE ACT. SIMILARLY IN THE CASE OF UDAIPUR MINE RAL DEVELOPMENT SYNDICATE PVT. LTD. (SUPRA) THE EXPENDITURE WAS DIS ALLOWED IN ABSENCE OF EVIDENCE THAT EXPENSES HAVE BEEN INCURRE D FOR THE PURPOSE OF BUSINESS WHEREAS IN THE INSTANT CASE THE ASSESSEE FELL ILL WHEN HE WAS IN USA FOR SHOOTING OF THE FILM. THERE FORE THE ABOVE TWO DECISIONS ARE NOT APPLICABLE. WE ALSO DO NOT F IND ANY FORCE IN THE SUBMISSION OF THE LEARNED DR THAT THE ASSESSEE SHOULD NOT HAVE GONE ABROAD SINCE HE WAS VERY OLD AND AS PER HIS ME DICAL HISTORY HE SHOULD NOT HAVE TRAVELLED. IN THIS VIEW OF THE MAT TER WE UPHOLD THE ORDER OF THE CIT(A) IN DELETING THE DISALLOWANCE AN D DISMISS THE GROUNDS RAISED BY THE REVENUE. 10. IN GROUNDS OF APPEAL NOS. 1(D) AND 1(E) THE REVENUE HAS CHALLENGED THE ORDER OF THE CIT(A) IN DELETING THE DISALLOWANCE OF RS.5 LAKHS MADE BY THE ASSESSING OFFICER U/S. 37 OF THE ACT OUT OF EXPENDITURE DURING FOREIGN SHOOTING. 11. FACTS OF THE CASE IN BRIEF ARE THAT THE ASSESSING OFFICER DISALLOWED AN AMOUNT OF RS.5 LAKHS ON AD-HOC BASIS ON THE GROUND THAT THE ASSESSEE HAS INCURRED HUGE EXPENSES UNDER VARIOUS HEADS WHICH INCLUDES CASH EXPENSES SOME OF WHICH ARE SUP PORTED BY SELF I.T.A. NO. 2612/MUM/2008 LATE SHRI YASH B. JOHAR =================== 7 MADE VOUCHERS ONLY WHICH ARE NOT FULLY VERIFIABLE. FURTHER THERE ARE HUGE CASH EXPENSES INCURRED DURING THE FOREIGN SHOO TING. 12. BEFORE THE CIT(A) IT WAS SUBMITTED THAT THE ASSESSI NG OFFICER HAS NOT POINTED OUT ANY DISCREPANCY IN THE VOUCHERS PREPARED FOR THE PURPOSE OF MAKING CASH EXPENSES. THE ACCOUNTS OF THE ASSESSEE ARE AUDITED. UNLESS THE ASSESSING OFFICER PINPOINT S SPECIFIC EXPENDITURE WHICH IS NOT INCURRED FOR THE PURPOSE O F BUSINESS OR IS NOT GENUINE THE ASSESSING OFFICER CANNOT MAKE ESTIM ATED DISALLOWANCE ON THE BASIS OF MERE SUSPICION AND GUE SSWORK. THE DECISION OF THE INDORE BENCH OF THE ITAT IN THE CAS E OF BETA NAPHTHOL PVT. LTD. VS. DCIT 50 TTJ 375 WAS CITED. 13. THE CIT(A) DELETED THE AD-HOC DISALLOWANCE MADE BY THE ASSESSING OFFICER ON THE GROUND THAT SINCE THE ACCO UNTS OF THE ASSESSEE ARE AUDITED AD-HOC DISALLOWANCE IS NOT FE ASIBLE. THE AD- HOC DISALLOWANCE ON THE BASIS OF CONJECTURES AND SU RMISES CANNOT BE UPHELD. AGGRIEVED WITH SUCH ORDER OF THE CIT(A) T HE REVENUE IS IN APPEAL BEFORE US. 14. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS MADE BY BO TH THE SIDES PERUSED THE ORDERS OF THE ASSESSING OFFICER AND THE CIT(A) AND THE PAPER BOOK FILED ON BEHALF OF THE ASSESSEE. WE HAVE ALSO CONSIDERED THE DECISIONS CITED BEFORE US. THERE IS NO DISPUTE TO THE FACT THAT THE ACCOUNTS OF THE ASSESSEE ARE AUDITED. WE FIND THE ASSESSING OFFICER HAS NOT POINTED OUT ANY SPECIFIC DEFECT IN ANY OF THE VOUCHERS AND HAS MADE A GENERAL REMARK THAT HUG E CASH EXPENDITURE HAS BEEN INCURRED AND SOME VOUCHERS ARE NOT FULLY SUPPORTED BY BILLS ETC. ALTHOUGH THE ASSESSING OF FICER MENTIONS THAT HUGE CASH EXPENSES HAVE BEEN INCURRED WE FIND PROV ISIONS OF SECTION 40A(3) OF THE ACT HAVE NOT BEEN APPLIED WHI CH SHOWS THAT THESE ARE SMALL CASH EXPENSES BELOW THE PRESCRIBED LIMIT. AS REGARDS THE OTHER CASH EXPENSES WHICH ARE SUPPORTED BY THE SELF I.T.A. NO. 2612/MUM/2008 LATE SHRI YASH B. JOHAR =================== 8 MADE VOUCHERS ONLY SINCE THE PROVISIONS OF SECTION 40A(3) HAVE NOT BEEN APPLIED IT INDICATES THAT THESE ARE ALSO SMALL AMOUNTS BELOW THE PRESCRIBED LIMIT U/S. 40A(3). SINCE THE ACCOUN TS OF THE ASSESSEE ARE AUDITED AND NO SPECIFIC INSTANCE HAS BEEN BROUG HT ON RECORD BY THE ASSESSING OFFICER AS TO WHICH IS THE EXPENDITUR E WHICH ACCORDING TO HIM IS NOT FULLY SUPPORTED WITH VOUCHERS THEREF ORE WE DO NOT FIND ANY INFIRMITY IN THE ORDER OF THE CIT(A) DELET ING THE AD HOC DISALLOWANCE MADE ON THE BASIS OF PRESUMPTIONS AND GUESSWORK. WE ACCORDINGLY UPHOLD THE SAME. THE GROUNDS BY THE REVENUE ARE ACCORDINGLY DISMISSED. 15. GROUNDS OF APPEAL NOS. 2 AND 3 BEING GENERAL IN NAT URE ARE DISMISSED. 16. IN THE RESULT THE APPEAL FILED BY THE REVENUE IS D ISMISSED. ORDER PRONOUNCED ON 5 TH FEBRUARY 2010 SD/- (D.K. AGARWAL) JUDICIAL MEMBER SD/- (R.K. PANDA) ACCOUNTANT MEMBER MUMBAI DATED 5 TH FEBRUARY 2010 COPY TO: (1) THE APPELLANT (2) THE RESPONDENT (3) THE CIT(A) CENTRAL-IV MUMBAI (4) THE CIT CENTRAL-II MUMBAI (5) THE DR G BENCH ITAT MUMBAI. //TRUE COPY// BY ORDER ASSISTANT REGISTRAR ITAT MUMBAI BENCHES MUMBAI TPRAO