How many judgments cite ACIT v. Marvel Associates?

78 judgments on BharatTax cite ACIT v. Marvel Associates (92 Taxmann.com 109), spanning 2019 to 2025.

Which sections of the Income Tax Act does ACIT v. Marvel Associates come up under?

It is most often cited in judgments turning on Section 271AAB, Section 274, Section 143(3), Section 153A, Section 271(1)(c), Section 69A.

ACIT v. Marvel Associates

92 Taxmann.com 109Income Tax Appellate Tribunal2018#1474 most cited

What is ACIT v. Marvel Associates authority for?

Penalty under section 271AAB cannot be levied mechanically; the Assessing Officer must apply an independent mind, grant a hearing, and record satisfaction that the income genuinely falls within the statutory definition, which requires discovery of an unrecorded asset or income entry during search.

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2019 to 2025.

Also referred to as

ACIT v. Marvel Associates · Marvel Associates · Section 271AAB penalty · mechanical levy · Assessing Officer satisfaction · independent mind · undisclosed income definition · search assessment · unrecorded assets · unrecorded income entry · hearing before penalty · 92 Taxmann.com 109

Also reported as

170 ITD 353

Sections most often in play

Section 271AAB Section 274 Section 143(3)Section 153A Section 271(1)(c)Section 69A Section 69C Section 132

Issues it is cited on

section 158bfa penalty under section 271aab section 271aab(1)section 271(1b)section 271aab(1a)section 44bbb surrender of income section 275 section 271aab section 44ae non-compete fee construction pe

Judgments citing ACIT v. Marvel Associates

RUPESH TAMBI,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, JAIPUR

In the result, the appeal of the assessee is Partly allowed

ITA 1470/JPR/2024[2015-16]Status: DisposedITAT Jaipur29 Oct 2025AY 2015-16

For Appellant: Shri S. R. Sharma, CA &For Respondent: Shri Gautam Singh Choudhary, Addl. CIT

Section 1Section 132Section 133ASection 271Section 271A

…{ "clean_text": "आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर\nIN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC” JAIPUR\nडा० एस. सीतालक्ष्मी, न्यायिक सदस्य एवं श्री राठोड कमलेश जयन्तभाई, लेखा सदस्य के समक्ष\nBEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI,\nआयकर अपील सं./ITA No. 1470/JP/2024\nनिर्धारण वर्ष / Assessment Year : 2015-16\nRupesh Tambi\nH-157, Tambi Bhawan,\nBani Park, Jaipur\nJhakereshwar Mahadev Marg\nबनाम\nACIT,\nVs.\nCentral Circle-02,\nJaipur\nस्थायी लेखा सं. / जीआईआर सं./PAN/GIR No.: ABBPT2319M\nअपीलार्थी / Appellant\nप्रत्यर्थी / Respondent\nनिर्धारिती की ओर से / Asses…

DCIT, CENTRAL CIRCLE-3(2), , MUMBAI vs. M/S VIRAJ PROFILES PRIVATE LIMITED, MUMBAI

In the result, all the appeals filed by the Revenue are dismissed

ITA 890/MUM/2025[2018-19]Status: DisposedITAT Mumbai29 Sept 2025AY 2018-19

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI PRABHASH SHANKAR (Accountant Member)

Section 143(3)Section 153ASection 271(1)(c)Section 69A

…liges the Assessing Officer to apply an independent mind, afford hearing, and record satisfaction that what is brought to tax genuinely falls within the statutory definition. This principle was stressed by the Visakhapatnam Bench in ACIT v. Marvel Associates (170 ITD 353) and by the Jaipur Bench in Ravi Mathur v. DCIT, both of which emphasise that penalty under section 271AAB cannot be levied mechanically. 48. The Explanation to section 271AAB admits of only two categories: (a) money, bullion, jewellery, or valuable article found in search and not recorded in the books; or (b) an entry disclosed to the Department…

DCIT, CENTRAL CIRCLE-3(2), , MUMBAI vs. M/S VIRAJ PROFILES PRIVATE LIMITED, , MUMBAI

In the result, all the appeals filed by the Revenue are\ndismissed

ITA 889/MUM/2025[2013-14]Status: DisposedITAT Mumbai29 Sept 2025AY 2013-14

Section 143(3)Section 153ASection 271(1)(c)Section 271ASection 37Section 69ASection 69C

…s the Assessing Officer to apply an independent\nmind, afford hearing, and record satisfaction that what is\nbrought to tax genuinely falls within the statutory definition.\nThis principle was stressed by the Visakhapatnam Bench in\nACIT v. Marvel Associates (170 ITD 353) and by the Jaipur\nBench in Ravi Mathur v. DCIT, both of which emphasise that\npenalty under section 271AAB cannot be levied mechanically.\n48. The Explanation to section 271AAB admits of only two\ncategories: (a) money, bullion, jewellery, or valuable article\nfound in search and not recorded in the books; or (b) an entry\nof income in books or…

DCIT, CENTRAL CIRCLE-3(2), MUMBAI vs. M/S VIRAJ PROFILES PRIVATE LIMITED, MUMBAI

In the result, all the appeals filed by the Revenue are dismissed

ITA 888/MUM/2025[2011-12]Status: DisposedITAT Mumbai29 Sept 2025AY 2011-12

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI PRABHASH SHANKAR (Accountant Member)

Section 143(3)Section 153ASection 271(1)(c)Section 69A

DCIT, CENTRAL CIRCLE-3(2), , MUMBAI vs. VIRAJ PROFILES PRIVATE LIMITED, MUMBAI

In the result, all the appeals filed by the Revenue are\ndismissed

ITA 872/MUM/2025[2017-18]Status: DisposedITAT Mumbai29 Sept 2025AY 2017-18

Section 143(3)Section 153ASection 271(1)(c)Section 271ASection 37Section 69ASection 69C

…s the Assessing Officer to apply an independent\nmind, afford hearing, and record satisfaction that what is\nbrought to tax genuinely falls within the statutory definition.\nThis principle was stressed by the Visakhapatnam Bench in\nACIT v. Marvel Associates (170 ITD 353) and by the Jaipur\nBench in Ravi Mathur v. DCIT, both of which emphasise that\npenalty under section 271AAB cannot be levied mechanically.\n\n48. The Explanation to section 271AAB admits of only two\ncategories: (a) money, bullion, jewellery, or valuable article\nfound in search and not recorded in the books; or (b) an entry\n\nof income in book…

DCIT, CENTRAL CIRCLE-3(2), MUMBAI vs. VIRAJ PROFILES PRIVATE LIMITED, MUMBAI

In the result, all the appeals filed by the Revenue are dismissed

ITA 871/MUM/2025[2015-16]Status: DisposedITAT Mumbai29 Sept 2025AY 2015-16

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI PRABHASH SHANKAR (Accountant Member)

Section 143(3)Section 153ASection 271(1)(c)Section 69A

PARAS MAL JAIN,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, JAIPUR

In the result, the appeal of the assessee is allowed

ITA 1469/JPR/2024[2014-15]Status: DisposedITAT Jaipur26 Feb 2025AY 2014-15

For Appellant: Shri R.K. Bhatra, CAFor Respondent: Shri Arvind Kumar, CIT-DR (Thru' V.C.)

Section 132(1)Section 142(1)Section 143Section 143(3)Section 271A

…{ "clean_text": "आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर\nIN THE INCOME TAX APPELLATE TRIBUNAL,\nJAIPUR BENCHES, “A” JAIPUR\nश्री संदीप गोसाई, न्यायिक सदस्य एवं श्री गगन गोयल लेखा सदस्य के समक्ष\nBEFORE: SHRI SANDEEP GOSAIN, JM & SHRI GAGAN GOYAL, AM\nआयकर अपील सं./ITA No. 1469JP/2024\nनिर्धारण वर्ष / Assessment Year : 2014-15\nShri Paras Mal Jain\n535,Tiwari Ji Ka Bagh,\nAdarsh Nagar, Jaipur 302 004\nबनाम\nVs.\nThe DCIT\nCentral Circle-1\nJaipur\nस्थायी लेखा सं./जीआईआर सं./PAN/GIR No.: ABTPJ 9660 M\nअपीलार्थी / Appellant\nप्रत्यर्थी / Respondent\nनिधर्धारिती की ओर से / Assessee by : Shri R.K. Bhatra, CA\nराज…

FUTURE GAMING AND HOTEL SERVICES P LTD,COIMBATORE vs. ACIT, CENTRAL CIRCLE-2, COIMBATORE

The appeal stand allowed in terms of our above order

ITA 950/CHNY/2024[2019-20]Status: DisposedITAT Chennai31 Jan 2025AY 2019-20

Bench: Hon’Ble Shri Aby T. Varkey, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील सं./ Ita No.950/Chny/2024 (िनधा*रणवष* / Assessment Year: 2019-20) M/S. Future Gaming & Hotel Acit बनाम/ Services Private Limited Central Circle-2, 54, Mettupalayam Road, Coimbatore. Vs. Gn Mills Post, Coimbatore-641 029. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aabcm-9751-G (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : S/Shri S. Sridhar & N. Arjun Raj (Advocate) - Ld. Ars " थ"कीओरसे/Respondent By : Shri R. Clement Ramesh Kumar (Cit) -Ld. Cit-Dr A/W Ms. Anitha (Addl. Cit) – Ld. Sr. Dr सुनवाई की तारीख/Date Of Hearing : 10-01-2025 घोषणा की तारीख /Date Of Pronouncement : 03-02-2025 आदेश / O R D E R

For Appellant: S/Shri S. Sridhar & N. Arjun Raj (Advocate) - LdFor Respondent: Shri R. Clement Ramesh Kumar (CIT) -Ld. CIT-DR a/w Ms. Anitha (Addl. CIT) – Ld.

Section 153ASection 271A

…1 आयकर अपीलीय अिधकरण “सी” "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, CHENNAI माननीय "ी एबी टी. वक", "ाियक सद" एवं माननीय "ी मनोज कुमार अ'वाल ,लेखा सद" के सम)। BEFORE HON’BLE SHRI ABY T. VARKEY, JM AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपील सं./ ITA No.950/Chny/2024 (िनधा*रणवष* / Assessment Year: 2019-20) M/s. Future Gaming and Hotel ACIT बनाम/ Services Private Limited Central Circle-2, 54, Mettupalayam Road, Coimbatore. Vs. GN Mills Post, Coimbatore-641 029. "थायीलेखासं./जीआइआरसं./PAN/GIR No. AABCM-9751-G (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ"कीओरसे/ Appellant by : S/Shri…

ACIT, NCRB BUILDING JAIPUR vs. MAHIMA REAL ESTATE PVT LTD, JAIPUR

In the result, the appeal of the revenue as well as cross objection of the

ITA 668/JPR/2024[2015-16]Status: DisposedITAT Jaipur15 Oct 2024AY 2015-16

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri S.R. Sharma, CA &For Respondent: Shri Arvind Kumar, CIT D/R

Section 132Section 250Section 271A

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh jkBkSM+ deys'k t;arHkkbZ] ys[kk lnL; ds le{k BEFORE: HON’BLE SHRI SANDEEP GOSAIN, JM & HON’BLE SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 668/JP/2024 fu/kZkj.k o"kZ@Assessment Year : 2015-16. cuke Asstt. Commissioner of Income-tax, Room Mahima Real Estate Pvt. Ltd. Vs. No. 212, NCRB Building, 8, Nikhil Apartment, 670, Jaipur. Adarsh Nagar, Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No. AACCM 4491N vihykFkhZ@Appellant izR;FkhZ@Respondent C.O. No. 13/JP/…

MUKESH KUMAR RANKA,INDORE, MADHYA PRADESH vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, UJJAIN, MADHYA PRADESH

Appeals are allowed

ITA 98/IND/2024[2018-19]Status: HeardITAT Indore21 Mar 2024AY 2018-19

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 132Section 132(4)Section 153ASection 271ASection 274

…aipur (2019) SCC online 5446 5. Order dated 30.08.2023 in I.T.A. No. 469/Mum/2023 - Shri Prafulla Shashikant Vaidya v. Dy. CIT, Central Circle-1, Thane – ITAT, Mumbai 6. ACIT Central Circle-2, Vishakapatnam v. Marvel Associate – ITAT, Vishakapatnam - (2018) 92 Taxmann.com 109 (Vishakhapatnam- Trib) 7. Smt. Aparna Agarwal v. Dy. CIT, Central Circle, Kota – ITAT, Jaipur (2019) 105 Taxmann.com 233 (Jaipur Trib). 8. Lajwantiben M. Manglani v. Dy. CIT, Cir-I, Baroda 2020 SCC online ITAT 2690 9. Order dated 13.06.2018 - I.T.A. No. 971/JP/2017 - Anuj Mathur v. Dy. CIT, Central Circle–4, Jaipur - Jaipur ITAT Page 1…

MUKESH KUMAR RANKA,INDORE, MADHYA PRADESH vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, UJJAIN, UJJAIN, MADHYA PRADESH

Appeals are allowed

ITA 97/IND/2024[2017-18]Status: HeardITAT Indore21 Mar 2024AY 2017-18

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 132Section 132(4)Section 153ASection 271ASection 274

ANJU JAIN, LR SHRI SUSHIL JAIN ,INDORE, MADHYA PRADESH vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, UJJAIN, UJJAIN, MADHYA PRADESH

Appeals are allowed

ITA 104/IND/2024[AY 2017-18]Status: HeardITAT Indore21 Mar 2024

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 132Section 132(4)Section 153ASection 271ASection 274

ANJU JAIN, LR SUSHIL JAIN,INDORE, MADHYA PRADESH vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, UJJAIN, UJJAIN, MADHYA PRADESH

Appeals are allowed

ITA 103/IND/2024[AY 2018-19]Status: HeardITAT Indore21 Mar 2024

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 132Section 132(4)Section 153ASection 271ASection 274

M/S ENRICE ENTERPRISES PVT LTD,CHENNAI vs. DCIT,CENTRAL CIRCLE-3(4), CHENNAI

In the result, appeal filed by the assessee is allowed

ITA 1168/CHNY/2023[2019-20]Status: DisposedITAT Chennai06 Mar 2024AY 2019-20

Bench: Shri Manjunatha. G & Shri Manomohan Das

For Appellant: Shri D. Anand, AdvFor Respondent: Shri R. Clement Ramesh –

Section 132Section 271Section 271ASection 274

…ut the Assessing officer has to decide based on facts and circumstances of the case. Similar view has been taken by the various Co-ordinate Benches and useful reference can be drawn to the decision of the Co-ordinate Bench in case of ACIT v. Marvel Associates 92 Taxmann.com 109 wherein it was held as under: :: 35 :: "5. We have heard both the parties, perused the materials available on record and gone through the orders of the authorities below. During the appeal hearing, the ld. A.R. vehemently argued that the A.O. has levied the penalty under the impression that the levy of penalty in the case of admission of…

AJMER INDUSTRIES LLP,NAYA BAZAR AJMER vs. DCIT CENTRAL CIRCLE AJMER, JAIPUR ROAD AJMER

In the result, three appeals of the assessee are allowed

ITA 760/JPR/2023[2018-19]Status: DisposedITAT Jaipur09 Feb 2024AY 2018-19

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh. C. M. Agarwal (CA)For Respondent: Sh. Ajay Malik (CIT)

Section 132Section 153ASection 271ASection 274

…ut the Assessing officer has to decide based on facts and circumstances of the case. Similar view has been taken by the various Co-ordinate Benches and useful reference can be drawn to the decision of the Co-ordinate Bench in case of ACIT v. Marvel Associates 92 Taxmann.com 109 wherein it was held as under: "5. We have heard both the parties, perused the materials available on record and gone through the orders of the authorities below. During the appeal hearing, the ld. A.R. vehemently argued that the A.O. has levied the penalty under the impression that the levy of penalty in the case of admission of income u/s…

PREM PRAKASH AGARWAL,NAYA BAZAR AJMER vs. DCIT CENTRAL CIRCLE AJMER, JAIPUR ROAD AJMER

In the result, three appeals of the assessee are allowed

ITA 759/JPR/2023[2019-20]Status: DisposedITAT Jaipur09 Feb 2024AY 2019-20

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh. C. M. Agarwal (CA)For Respondent: Sh. Ajay Malik (CIT)

Section 132Section 153ASection 271ASection 274

…ut the Assessing officer has to decide based on facts and circumstances of the case. Similar view has been taken by the various Co-ordinate Benches and useful reference can be drawn to the decision of the Co-ordinate Bench in case of ACIT v. Marvel Associates 92 Taxmann.com 109 wherein it was held as under: "5. We have heard both the parties, perused the materials available on record and gone through the orders of the authorities below. During the appeal hearing, the ld. A.R. vehemently argued that the A.O. has levied the penalty under the impression that the levy of penalty in the case of admission of income u/s…

PREM PRAKASH AGARWAL,NAYA BAZAR AJMER vs. DCIT CENTRAL CIRCLE AJMER, JAIPUR ROAD AJMER

In the result, three appeals of the assessee are allowed

ITA 758/JPR/2023[2018-19]Status: DisposedITAT Jaipur09 Feb 2024AY 2018-19

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh. C. M. Agarwal (CA)For Respondent: Sh. Ajay Malik (CIT)

Section 132Section 153ASection 271ASection 274

…ut the Assessing officer has to decide based on facts and circumstances of the case. Similar view has been taken by the various Co-ordinate Benches and useful reference can be drawn to the decision of the Co-ordinate Bench in case of ACIT v. Marvel Associates 92 Taxmann.com 109 wherein it was held as under: "5. We have heard both the parties, perused the materials available on record and gone through the orders of the authorities below. During the appeal hearing, the ld. A.R. vehemently argued that the A.O. has levied the penalty under the impression that the levy of penalty in the case of admission of income u/s…

SIMPLEX TMC PVT LTD,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1(1),BENGALURU, BENGALURU

In the result, the appeal of the assessee is allowed

ITA 736/BANG/2023[2018-19]Status: DisposedITAT Bangalore01 Dec 2023AY 2018-19

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2018-19

For Appellant: Shri Rakesh Joshi, A.RFor Respondent: Shri Subramanian S., D.R

Section 131Section 132Section 132(4)Section 143(3)Section 271ASection 274

…ut the Assessing officer has to decide based on facts and circumstances of the case. Similar view has been taken by the various Co-ordinate Benches and useful reference can be drawn to the decision of the Co-ordinate Bench in case of ACIT v. Marvel Associates 92 Taxmann.com 109 wherein it was held as under: "5. We have heard both the parties, perused the materials available on record and gone through the orders of the authorities below. During the appeal hearing, the ld. A.R. vehemently argued that the A.O. has levied the penalty under the impression that the levy of penalty in the case of admission of income u/s…

JOINT COMMISSIONER OF INCOME TAX, AJMER vs. M/S R.P.WOOD PRODUCTS PVT. LTD., , AJMER

In the result, appeal of the assessee is allowed

ITA 370/JPR/2023[2018-19]Status: DisposedITAT Jaipur30 Nov 2023AY 2018-19

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri C.M. Agarwal, CAFor Respondent: Mrs. Monisha Choudhary, Addl. CIT fu/kZkfjrh dh vksjls@

Section 132Section 132(4)Section 153ASection 271A

…ut the Assessing officer has to decide based on facts and circumstances of the case. Similar view has been taken by the various Co-ordinate Benches and useful reference can be drawn to the decision of the Co-ordinate Bench in case of ACIT v. Marvel Associates 92 Taxmann.com 109 wherein it was held as under: "5. We have heard both the parties, perused the materials available on record and gone through the orders of the authorities below. During the appeal hearing, the ld. A.R. vehemently argued that the A.O. has levied the penalty under the impression that the levy of penalty in the case of admission of income u/s…

HARI NARAIN PARWAL,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3, JAIPUR

In the result,the appeals of the assessee are dismissed

ITA 273/JPR/2023[2016-17]Status: DisposedITAT Jaipur06 Nov 2023AY 2016-17

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri S.R. Sharma (C.A.)&For Respondent: Smt. Monisha Choudhary (Addl.CIT)

Section 132Section 132(4)Section 139Section 143(3)Section 271A

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC” JAIPUR Mk0 ,l- lhrky{eh]U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 272/JPR/2023 fu/kZkj.k o"kZ@Assessment Years : 2016-17 Shri Bitthal Das Parwal cuke Assistant Commissioner of Vs. Partanion Ka Mandir, Partanion Ka Income Tax, Rasta, Johari Bazar, Jaipur. Central Circle-3, Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ADYPP 7911 N vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA No. 273…

Showing 1–20 of 78 · Page 1 of 4