Andaman Timber Industries v. CCE

281 CTR 241Supreme Court of India2015#32 most cited

What is Andaman Timber Industries v. CCE authority for?

An assessee must be given an opportunity to cross-examine third parties whose statements are relied upon for adverse findings. Failure to provide this opportunity is a serious flaw rendering the order a nullity.

1,335

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2016 to 2026.

Also referred to as

Andaman Timber Industries · cross-examination · third party information · principles of natural justice · adverse inference · retraction of statement · section 132(4) · section 143(3) · nullity of order · denial of cross-examination

Also reported as

62 Taxmann.com 3127 DTR 241324 ELT 6412015 SCC OnLine SC 1051

Sections most often in play

Section 143(3)Section 153CSection 132Section 132(4)Section 69Section 147Section 153ASection 148

Issues it is cited on

third party informationsection 65section 65bpreponderance of probabilitysection 131(1a)retracted statementsection 132(4a)on-moneysection 69bdumb documentsbogus ltcgstatement under section 132(4)

Judgments citing Andaman Timber Industries v. CCE

Ganesharam Galbaram Mali, Mumbai vs. DCIT Central Circle 4(2), Mumbai

In the result the appeals of the assessee bearing ITA No

ITA 8348/MUM/2025[2018-19]Status: DisposedITAT Mumbai12 Mar 2026AY 2018-19

Bench: Us.

For Appellant: Shri Bharat Kumar, CAFor Respondent: Shri Arun Kanti Datta (CIT DR)
Section 132Section 132(4)Section 153CSection 250Section 69C

…hose statements were relied upon by the revenue which resulted in 'breach of principles of natural justice'. In this regard, reliance is being placed upon the decision of Hon'ble Supreme Court in the case of Andaman Timber Industries Vs. CCE reported in (2015)281 CTR 241 (SC) wherein it has been held that 'failure to give the assessee the opportunity to cross examine witness, whose statements are relied upon, results in breach of principles of Natural Justice. It is a serious flaw which renders the order a nullity'. 20.In the case of CIT Vs. Odeon Builders Pvt. Itd. (418ITR 315), it was held that the 'addition/di…

Ganesharam Galbaram Mali, Mumbai vs. DCIT Central Circle 4(2), Mumbai

In the result the appeals of the assessee bearing ITA No

ITA 8347/MUM/2025[2019-20]Status: DisposedITAT Mumbai12 Mar 2026AY 2019-20

Bench: Us.

For Appellant: Shri Bharat Kumar, CAFor Respondent: Shri Arun Kanti Datta (CIT DR)
Section 132Section 132(4)Section 153CSection 250Section 69C

…hose statements were relied upon by the revenue which resulted in 'breach of principles of natural justice'. In this regard, reliance is being placed upon the decision of Hon'ble Supreme Court in the case of Andaman Timber Industries Vs. CCE reported in (2015)281 CTR 241 (SC) wherein it has been held that 'failure to give the assessee the opportunity to cross examine witness, whose statements are relied upon, results in breach of principles of Natural Justice. It is a serious flaw which renders the order a nullity'. 20.In the case of CIT Vs. Odeon Builders Pvt. Itd. (418ITR 315), it was held that the 'addition/di…

Rswm Limited, Rajasthan vs. Dy. Commissioner of Income Tax, Central Circle-31, Delhi

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

ITA 4876/DEL/2025[2012-13]Status: DisposedITAT Delhi11 Mar 2026AY 2012-13

Bench: Shri Challa Nagendra Prasad & Shri M. Balaganeshrswm Ltd, Vs. Dcit, Kharigram, Gulabpur, Central Circle-31, Bhilwara, Rajasthan Delhi (Appellant) (Respondent) Pan: Aaacr9700M Assessee By : Shri Satyajeet Goyal, Ca Revenue By: Shri Om Prakash, Sr. Dr Date Of Hearing 13/01/2026 Date Of Pronouncement 11/03/2026

For Appellant: Shri Satyajeet Goyal, CAFor Respondent: Shri Om Prakash, Sr. DR
Section 132Section 139(1)Section 142(1)Section 143(3)Section 147Section 148Section 153ASection 37

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C”: NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER RSWM Ltd, Vs. DCIT, Kharigram, Gulabpur, Central Circle-31, Bhilwara, Rajasthan Delhi (Appellant) (Respondent) PAN: AAACR9700M Assessee by : Shri Satyajeet Goyal, CA Revenue by: Shri Om Prakash, Sr. DR Date of Hearing 13/01/2026 Date of pronouncement 11/03/2026 O R D E R PER M. BALAGANESH, A. M.: 1. The appeal in ITA No.4876/Del/2025 for AY 2012-13, arises out of the order of the ld Commissioner of Income Tax (Appeals)-31, New Delhi [hereinafter referred to as ‘…

Bhagawati M Jain, Dombivali vs. Ward 3(1), Kalyan

In the result, appeal of the assessee is allowed

ITA 2408/MUM/2025[2018-2019]Status: DisposedITAT Mumbai10 Mar 2026AY 2018-2019

Bench: Shri Pawan Singh & Shri Girish Agrawalassessment Year: 2018-19 Bhagawati M Jain Income Tax Officer C-22, Bhanu Chs, Ward 3(1), Bhanu Nagar, Dombivali East, 2Nd Floor, Rani Mansion, Vs. Kalyan - 421201 Kalyan-Murbad Rd, Maharashtra Kalyan-Dombivali, Maharashtra, 421301 (Pan: Aatpj1123G) (Appellant) (Respondent) Present For: Assessee : Shri Viraj Mehta, Ca Revenue : Shri Aditya Rai, Sr. Dr Date Of Hearing : 22.12.2025 Date Of Pronouncement : 10.03.2026 O R D E R Per Girish Agrawal: This Appeal Filed By The Assessee Is Against The Order Of National Faceless Appeal Centre (Nfac), Delhi, Vide Order No. Itba/Nfac/S/250/2024-25/1073449956(1), Dated 19.02.2025, Passed Against The Assessment Order By Assessing Officer, National Faceless Assessment Centre, Delhi, U/S. 147 R.W.S.144B Of The Income- Tax Act (Hereinafter Referred To As The “Act”), Dated 26.02.2024, For Assessment Year 2018-19. 2. Grounds Taken By Assessee Are Reproduced As Under:

For Appellant: Shri Viraj Mehta, CAFor Respondent: Shri Aditya Rai, Sr. DR
Section 132Section 139(1)Section 147Section 148Section 148ASection 151Section 153CSection 69B

…g to following decision as held for similar issue. i. C Vasantalal and Co. 45 ITR 206(SC) ii. Kishan Chand Chellaram VSCIT (125 ITR 713) iii. CIT Central Jaipur Vs. Smt. Sunita Dhadda iv. M/s Andaman Timber Industries Vs. Commissioner of Central Excise 92015 (281 CTR 241(SC)." 5.1 On the contrary, ld. Sr. DR placed reliance on the orders of authorities below and submitted that addition made is based on material passed on by search party to the ld. Assessing Officer and is thus, justified. 6. From the perusal of the orders of the authorities below as well as material placed on record in the paper book containing…

Abdullatif Ibrahim Badarpura, Mumbai vs. DCIT Central Circle 4(2), Mumbai

ITA 8407/MUM/2025[2018-2019]Status: DisposedITAT Mumbai27 Feb 2026AY 2018-2019

Bench: Shri Narender Kumar Choudhry & Shri Jagadish

Section 132Section 153Section 250

…hose statements were relied upon by the revenue which resulted in „breach of principles of natural justice‟. In this regard, reliance is being placed upon the decision of Hon'ble Supreme Court in the case of Andaman Timber Industries Vs. CCE reported in (2015)281 CTR 241 (SC) wherein it has been held that „failure to give the assessee the opportunity to cross examine witness, whose statements are relied upon, results in 17 ITA No..8406/Mum/2025&Ors. Ashok Hanjaji Mali & Abdullatif Ibrahim Badarpura & Amararam Mali breach of principles of Natural Justice. It is a serious flaw which renders the order a nullity‟. 2…

Abdullatif Ibrahim Badarpura, Mumbai vs. DCIT Central Circle 4(2), Mumbai

ITA 8406/MUM/2025[2017-2018]Status: DisposedITAT Mumbai27 Feb 2026AY 2017-2018

Bench: Shri Narender Kumar Choudhry & Shri Jagadish

Section 132Section 153Section 250

…hose statements were relied upon by the revenue which resulted in „breach of principles of natural justice‟. In this regard, reliance is being placed upon the decision of Hon'ble Supreme Court in the case of Andaman Timber Industries Vs. CCE reported in (2015)281 CTR 241 (SC) wherein it has been held that „failure to give the assessee the opportunity to cross examine witness, whose statements are relied upon, results in 17 ITA No..8406/Mum/2025&Ors. Ashok Hanjaji Mali & Abdullatif Ibrahim Badarpura & Amararam Mali breach of principles of Natural Justice. It is a serious flaw which renders the order a nullity‟. 2…

Ashok Hanjaji Mali, Mumbai vs. The Assistant Commissioner of Income Tax, Central Circle 4(2), Mumbai

ITA 7804/MUM/2025[2019-2020]Status: DisposedITAT Mumbai27 Feb 2026AY 2019-2020

Bench: Shri Narender Kumar Choudhry & Shri Jagadish

Section 132Section 153Section 250

…hose statements were relied upon by the revenue which resulted in „breach of principles of natural justice‟. In this regard, reliance is being placed upon the decision of Hon'ble Supreme Court in the case of Andaman Timber Industries Vs. CCE reported in (2015)281 CTR 241 (SC) wherein it has been held that „failure to give the assessee the opportunity to cross examine witness, whose statements are relied upon, results in 17 ITA No..8406/Mum/2025&Ors. Ashok Hanjaji Mali & Abdullatif Ibrahim Badarpura & Amararam Mali breach of principles of Natural Justice. It is a serious flaw which renders the order a nullity‟. 2…

Ashok Hanjaji Mali, Mumbai vs. The Assistant Commissioner of Income Tax Central Circle 4(2)Mumbai, Mumbai

ITA 7803/MUM/2025[2018-2019]Status: DisposedITAT Mumbai27 Feb 2026AY 2018-2019

Bench: Shri Narender Kumar Choudhry & Shri Jagadish

Section 132Section 153Section 250

…hose statements were relied upon by the revenue which resulted in „breach of principles of natural justice‟. In this regard, reliance is being placed upon the decision of Hon'ble Supreme Court in the case of Andaman Timber Industries Vs. CCE reported in (2015)281 CTR 241 (SC) wherein it has been held that „failure to give the assessee the opportunity to cross examine witness, whose statements are relied upon, results in 17 ITA No..8406/Mum/2025&Ors. Ashok Hanjaji Mali & Abdullatif Ibrahim Badarpura & Amararam Mali breach of principles of Natural Justice. It is a serious flaw which renders the order a nullity‟. 2…

Jain Sanjaykumar Sohanraj HUF, Mumbai vs. DCIT Central Circle, Mumbai

In the result, the appeal filed by the assessee stands allowed

ITA 7114/MUM/2025[2020-21]Status: DisposedITAT Mumbai27 Feb 2026AY 2020-21

Bench: Hon’Ble Shri Sandeep Gosain& Hon’Ble Shri Bijayananda Pruseth

Section 132(4)Section 153CSection 250Section 69

…hose statements were relied upon by the revenue which resulted in ‘breach of principles of natural justice’. In this regard, reliance is being placed upon the decision of Hon'ble Supreme Court in the case of Andaman Timber Industries Vs. CCE reported in (2015)281 CTR 241 (SC) wherein it has been held that ‘failure to give the assessee the opportunity to cross examine witness, whose statements are relied upon, results in breach of principles of Natural Justice. It is a serious flaw which renders the order a nullity’. 20.In the case of CIT Vs. Odeon Builders Pvt. ltd. (418ITR 315), it was held that the ‘addition/d…

Jain Sanjaykumar Sohanraj HUF, Mumbai vs. DCIT, Central Circle, Mumbai

In the result, the appeal filed by the assessee stands allowed

ITA 7113/MUM/2025[2019-20]Status: DisposedITAT Mumbai27 Feb 2026AY 2019-20

Bench: Hon’Ble Shri Sandeep Gosain& Hon’Ble Shri Bijayananda Pruseth

Section 132(4)Section 153CSection 250Section 69

…hose statements were relied upon by the revenue which resulted in ‘breach of principles of natural justice’. In this regard, reliance is being placed upon the decision of Hon'ble Supreme Court in the case of Andaman Timber Industries Vs. CCE reported in (2015)281 CTR 241 (SC) wherein it has been held that ‘failure to give the assessee the opportunity to cross examine witness, whose statements are relied upon, results in breach of principles of Natural Justice. It is a serious flaw which renders the order a nullity’. 20.In the case of CIT Vs. Odeon Builders Pvt. ltd. (418ITR 315), it was held that the ‘addition/d…

Lakhpat Trading and Industrys Pvt. Ltd., Jodhpur vs. ACIT, Circle-3, Jodhpur

In the result, the appeal of the assessee is allowed

ITA 600/JODH/2025[2017-18]Status: DisposedITAT Jodhpur26 Feb 2026AY 2017-18

Bench: Dr. Mitha Lal Meena, Hon’Ble & Shri Sudhir Pareek, Hon’Blelakhpat Trading & Acit, Circle-3 Industryspvt. Ltd. Jodhpur G-72/73 79/80, 1St Phase, Boranada, Jodhpur - 342001 Pan No. Aaccl 5668 C Assessee By Shri Rajendra Jain, Advocate & Smt. Raksha Birla, Ca (Physical) Smt. Runi Pal, Cit-Dr (Virtual) Revenue By Date Of Hearing 29.01.2026. Date Of Pronouncement 26.02.2026. Order Dr. Mitha Lal Meena, A.M.: This Appeal Is Filed By Assessee Against The Order Of National Faceless Appeal Centre, Delhi [Hereinafter Referred To As Nfac/ Cit(A)] Dated 26.06.2025 With Respect To Assessment Year 2017-18 Challenging Therein The Rejection Of Its Books Of Accounts U/S 145(3), Estimation Of Income & Reducing Genuine Sales.

Section 115BSection 145(3)Section 68Section 69C

…/s Padmesh Realtors Pvt. Ltd. is found to be acceptable and the consequent disallowance resulting in addition to income made for Rs. 19,39,60,866/-, is directed to be deleted." 28. The Hon'ble Apex Court in the case of Andaman Timber Industries v. CCE (2015) 281 CTR 241 and Kishanchand Chellaram v. CTT (1980) 125 ITR 713 (SC) held that the department is bound to give the assessee an opportunity to controvert evidence and cross examine the evidence on which the department places its reliance. A failure in providing the same can result in the order being a nullity. The Bombay High Court in H.R. Mehta vs. ACIT (201…

Jesaram Purohit, Mumbai vs. DCIT, Central Circle 4(2), Mumbai

In the result, the appeal filed by the assessee stands allowed

ITA 8345/MUM/2025[2019-20]Status: DisposedITAT Mumbai26 Feb 2026AY 2019-20

Bench: Hon’Ble Shri Sandeep Gosain& Shri Bijayananda Pruseth

For Appellant: 1. On the facts and circumstances of the case in law, L.d
Section 132Section 132(4)Section 153CSection 69

…hose statements were relied upon by the revenue which resulted in ‘breach of principles of natural justice’. In this regard, reliance is being placed upon the decision of Hon'ble Supreme Court in the case of Andaman Timber Industries Vs. CCE reported in (2015)281 CTR 241 (SC) wherein it has been held that ‘failure to give the assessee the opportunity to cross examine witness, whose statements are relied upon, results in breach of principles of Natural Justice. It is a serious flaw which renders the order a nullity’. 20.In the case of CIT Vs. Odeon Builders Pvt. ltd. (418ITR 315), it was held that the ‘addition/d…

Juararam Chogaji Purohit, Mumbai vs. DCIT Central Circle, Mumbai

In the result, the appeal filed by the assessee stands allowed

ITA 8193/MUM/2025[2019-20]Status: DisposedITAT Mumbai26 Feb 2026AY 2019-20

Bench: Hon’Ble Shri Sandeep Gosain& Shri Bijayananda Pruseth

For Appellant: 1. On the facts and circumstances of the case in law
Section 153CSection 69

…hose statements were relied upon by the revenue which resulted in ‘breach of principles of natural justice’. In this regard, reliance is being placed upon the decision of Hon'ble Supreme Court in the case of Andaman Timber Industries Vs. CCE reported in (2015)281 CTR 241 (SC) wherein it has been held that ‘failure to give the assessee the opportunity to cross examine witness, whose statements are relied upon, results in breach of principles of Natural Justice. It is a serious flaw which renders the order a nullity’. 20.In the case of CIT Vs. Odeon Builders Pvt. ltd. (418ITR 315), it was held that the ‘addition/d…

Juararam Chogaji Purohit, Mumbai vs. DCIT Central Circle 4(2), Mumbai

In the result, the appeal filed by the assessee stands allowed

ITA 8192/MUM/2025[2018-19]Status: DisposedITAT Mumbai26 Feb 2026AY 2018-19

Bench: Hon’Ble Shri Sandeep Gosain& Shri Bijayananda Pruseth

For Appellant: 1. On the facts and circumstances of the case in law
Section 153CSection 69

…hose statements were relied upon by the revenue which resulted in ‘breach of principles of natural justice’. In this regard, reliance is being placed upon the decision of Hon'ble Supreme Court in the case of Andaman Timber Industries Vs. CCE reported in (2015)281 CTR 241 (SC) wherein it has been held that ‘failure to give the assessee the opportunity to cross examine witness, whose statements are relied upon, results in breach of principles of Natural Justice. It is a serious flaw which renders the order a nullity’. 20.In the case of CIT Vs. Odeon Builders Pvt. ltd. (418ITR 315), it was held that the ‘addition/d…

Juararam Chogaji Purohit, Mumbai vs. DCIT Central Circle 4(2), Mumbai

In the result, the appeal filed by the assessee stands allowed

ITA 8191/MUM/2025[2017-18]Status: DisposedITAT Mumbai26 Feb 2026AY 2017-18

Bench: Hon’Ble Shri Sandeep Gosain& Shri Bijayananda Pruseth

For Appellant: 1. On the facts and circumstances of the case in law
Section 153CSection 69

…hose statements were relied upon by the revenue which resulted in ‘breach of principles of natural justice’. In this regard, reliance is being placed upon the decision of Hon'ble Supreme Court in the case of Andaman Timber Industries Vs. CCE reported in (2015)281 CTR 241 (SC) wherein it has been held that ‘failure to give the assessee the opportunity to cross examine witness, whose statements are relied upon, results in breach of principles of Natural Justice. It is a serious flaw which renders the order a nullity’. 20.In the case of CIT Vs. Odeon Builders Pvt. ltd. (418ITR 315), it was held that the ‘addition/d…

Ummesalma Huzefa Ghadiali, Mumbai vs. DCIT-Central Circle 4(2), Mumbai

In the result, the appeal filed by the assessee stands allowed

ITA 8187/MUM/2025[2019-20]Status: DisposedITAT Mumbai26 Feb 2026AY 2019-20

Bench: Hon’Ble Shri Sandeep Gosain& Shri Bijayananda Pruseth

For Appellant: 1. On the facts and circumstances of the Appellant's case and in law the Id. CIT
Section 132(4)Section 153C

…hose statements were relied upon by the revenue which resulted in ‘breach of principles of natural justice’. In this regard, reliance is being placed upon the decision of Hon'ble Supreme Court in the case of Andaman Timber Industries Vs. CCE reported in (2015)281 CTR 241 (SC) wherein it has been held that ‘failure to give the assessee the opportunity to cross examine witness, whose statements are relied upon, results in breach of principles of Natural Justice. It is a serious flaw which renders the order a nullity’. 20.In the case of CIT Vs. Odeon Builders Pvt. ltd. (418ITR 315), it was held that the ‘addition/d…

Ummesalma Huzefa Ghadiali, Mumbai vs. DCIT-Central Circle 4(2), Mumbai

In the result, the appeal filed by the assessee stands allowed

ITA 8186/MUM/2025[2018-19]Status: DisposedITAT Mumbai26 Feb 2026AY 2018-19

Bench: Hon’Ble Shri Sandeep Gosain& Shri Bijayananda Pruseth

For Appellant: 1. On the facts and circumstances of the Appellant's case and in law the Id. CIT
Section 132(4)Section 153C

…hose statements were relied upon by the revenue which resulted in ‘breach of principles of natural justice’. In this regard, reliance is being placed upon the decision of Hon'ble Supreme Court in the case of Andaman Timber Industries Vs. CCE reported in (2015)281 CTR 241 (SC) wherein it has been held that ‘failure to give the assessee the opportunity to cross examine witness, whose statements are relied upon, results in breach of principles of Natural Justice. It is a serious flaw which renders the order a nullity’. 20.In the case of CIT Vs. Odeon Builders Pvt. ltd. (418ITR 315), it was held that the ‘addition/d…

Jinal Akshay Jain, Mumbai vs. Deputy Commissioner of Income-Tax (DCIT), Central Circle-4(2), Mumbai

In the result, the appeal filed by the assessee stands allowed

ITA 6737/MUM/2025[2020-21]Status: DisposedITAT Mumbai26 Feb 2026AY 2020-21

Bench: Hon’Ble Shri Sandeep Gosain& Shri Bijayananda Pruseth

For Appellant: 1. This appeal is directed against the
Section 132Section 132(4)Section 143(3)Section 153CSection 250Section 69

…hose statements were relied upon by the revenue which resulted in ‘breach of principles of natural justice’. In this regard, reliance is being placed upon the decision of Hon'ble Supreme Court in the case of Andaman Timber Industries Vs. CCE reported in (2015)281 CTR 241 (SC) wherein it has been held that ‘failure to give the assessee the opportunity to cross examine witness, whose statements are relied upon, results in breach of principles of Natural Justice. It is a serious flaw which renders the order a nullity’. 20.In the case of CIT Vs. Odeon Builders Pvt. ltd. (418ITR 315), it was held that the ‘addition/d…

Jinal Akshay Jain, Mumbai vs. Deputy Commissioner of Income-Tax (DCIT), Central Circle-4(2), Mumbai

In the result, the appeal filed by the assessee stands allowed

ITA 6736/MUM/2025[2019-20]Status: DisposedITAT Mumbai26 Feb 2026AY 2019-20

Bench: Hon’Ble Shri Sandeep Gosain& Shri Bijayananda Pruseth

For Appellant: 1. This appeal is directed against the
Section 132Section 132(4)Section 143(3)Section 153CSection 250Section 69

…hose statements were relied upon by the revenue which resulted in ‘breach of principles of natural justice’. In this regard, reliance is being placed upon the decision of Hon'ble Supreme Court in the case of Andaman Timber Industries Vs. CCE reported in (2015)281 CTR 241 (SC) wherein it has been held that ‘failure to give the assessee the opportunity to cross examine witness, whose statements are relied upon, results in breach of principles of Natural Justice. It is a serious flaw which renders the order a nullity’. 20.In the case of CIT Vs. Odeon Builders Pvt. ltd. (418ITR 315), it was held that the ‘addition/d…

Jabra Ram Purohit, Mumbai vs. DCIT Central Circle 4(2), Mumbai

ITA 6642/MUM/2025[2020-21]Status: DisposedITAT Mumbai26 Feb 2026AY 2020-21

Bench: Hon’Ble Shri Sandeep Gosain& Shri Bijayananda Pruseth

For Appellant: 1. On the facts and circumstances of the case in law, Ld. CIT(A)
Section 153CSection 69

…IN THE INCOME TAX APPELLATE TRIBUNAL "F" BENCH MUMBAI BEFORE HON’BLE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER& SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER ITA No. 6641 & 6642/Mum/2025 A.Y:2019-20 & 2020-21 Jabra Ram Purohit Vs. DCIT- Central Circle 4(2), Mumbai Shop No. 905, Grd Floor, Bellasis Road Mumbai, Mumbai Central H.O. Mumbai - 400008 Kautilya Bhavan, C41-43, Avenue 3, near Videsh Bhavan, G Block BKC, Gilban Area, Bandra Kurla Complex, Bandra East, Mumbai, Maharashtra Mumbai 400051 PAN/GIR No.AUGPP9601E (Applicant) (Respondent) Assessee by Shri Bharat Kumar Revenue by Shri Vivek Perampurna, CIT DR Date of Hea…