How many judgments cite CIT v. J.H. Gotla?

176 judgments on BharatTax cite CIT v. J.H. Gotla (156 ITR 323), spanning 2005 to 2026.

Which sections of the Income Tax Act does CIT v. J.H. Gotla come up under?

It is most often cited in judgments turning on Section 143(1), Section 143(3), Section 250, Section 43B, Section 144B, Section 10(38).

CIT v. J.H. Gotla

156 ITR 323Supreme Court of India1985#549 most cited

What is CIT v. J.H. Gotla authority for?

The Supreme Court holds that for income tax purposes, the term 'income' includes 'loss,' allowing for the set-off of a spouse's or minor child's business losses when their income is clubbed with the assessee. This decision emphasizes interpreting tax statutes, especially benevolent provisions, by considering the legislative scheme over a strict literal construction.

176

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2005 to 2026.

Also referred to as

CIT v. J.H. Gotla · J.H. Gotla · Section 64 · Section 16(3) 1922 Act · clubbing of income · set off of losses · income includes loss · statutory interpretation · liberal construction · benevolent provision · Section 273B · penalty

Also reported as

4 SCC 343

Sections most often in play

Section 143(1)Section 143(3)Section 250 Section 43B Section 144B Section 10(38)Section 11 Section 111A

Issues it is cited on

section 140a(1)section 215 section 207 section 2(43)section 262 section 2(1)section 209 section 208 section 210 section 115jaa section 140a minimum alternate tax

Judgments citing CIT v. J.H. Gotla

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 6(2), MUMBAI, MUMBAI vs. TATA AIG GENERAL INSURANCE CO. LTD, MUMBAI

In the result the appeal of the revenue’s bearing ITA No

ITA 2398/MUM/2024[2020-21]Status: DisposedITAT Mumbai05 Mar 2026AY 2020-21

Bench: Shri Anikesh Banerjee & Shri Jagadish

For Appellant: Shri Madhur AgrawalFor Respondent: Shri Ritesh Misra (CIT DR)

Section 10(38)Section 111ASection 112Section 139(1)Section 143(3)Section 234ASection 234BSection 234DSection 250

…it had taken a purposive interpretation of Rule 5 of the First Schedule and allowed deduction of expense already disallowed in earlier years. Reference is made to paragraph 4 of the said decision. Reliance is also placed in the case of CIT v J.H. Gotla [1985] 156 ITR 323 (SC) wherein the Hon'ble Apex Court held that the interpretation which results in absurdity is required to be avoided. Assessee thus, prays that the deduction claimed for rent equalisation adjustment of Rs 60,24,723 be allowed.58. Assessee submits as an alternate ground which would only arise if no deduction of Rs 60,24,723 is allowed in respect…

TATA AIG GENERAL INSURANCE COMPANY LIMITED,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME-TAX-8(3)(1), MUMBAI

In the result the appeal of the revenue’s bearing ITA No

ITA 1450/MUM/2024[2018-19]Status: DisposedITAT Mumbai05 Mar 2026AY 2018-19

Bench: Shri Anikesh Banerjee & Shri Jagadish

For Appellant: Shri Madhur AgrawalFor Respondent: Shri Ritesh Misra (CIT DR)

Section 10(38)Section 111ASection 112Section 139(1)Section 143(3)Section 234ASection 234BSection 234DSection 250

M/s.V.R.Farms Pvt Ltd vs. Deputy Commissioner of Income Tax

The appeals are dismissed

ITTA/272/2008HC Telangana28 Nov 2025

Bench: P.SAM KOSHY,SUDDALA CHALAPATHI RAO

…re. It is further well known that in case of doubt or dispute, taxation statute must be liberally construed. We, therefore, are not in a position to assign stringent meaning to the words ―advance tax‖ ….‖ 20. Placing reliance on CIT v. J.H. Gotla: 156 ITR 323; CIT v. Hindustan Bulk Carriers: 259 ITR 449; K.P. Varghese v. ITO: 131 ITR 597 (SC), Mr Aggarwal contended that where the plain and literal interpretation produces a manifestly absurd and unjust result which could never have been intended by the legislature, the court may interpret the language used in the statute in a manner so as to achie…

SARVODAYA SAMAJ KALYAN SANSTHAN,JAMUI vs. CPC , BANGALURU

In the result, the appeal of the assessee is allowed

ITA 563/PAT/2024[2018-2019]Status: DisposedITAT Patna26 Nov 2025AY 2018-2019

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 10Section 143Section 143(1)Section 154Section 250

…| P a g e The Nehru Memorial Education Society v. ITO B. Jodha Mal Kuthiala vs. CIT [1971] 82 ITR 570 (SC), those laws, like all other laws, are to be interpreted reasonably and in consonance with justice. As it famously remarked in CIT vs. J. H. Gotla [1985] 156 ITR 323 (SC), that though equity and taxation are often strangers, attempts should be made that these do not remain always so, and if a construction results in equity rather than in injustice, then such construction should be preferred to the literal construction. 15. For that the appellant trust has been deprived of genuine alternate claim u/s 10(23C)(i…

MR. NIKHIL SAWHNEY,NEW DELHI vs. ACIT, NOIDA

In the result, appeal of the assessee is dismissed

ITA 1249/DEL/2017[2013-14]Status: DisposedITAT Delhi10 Oct 2025AY 2013-14

Bench: Shri M. Balaganesh & Shri Vimal Kumarmr. Nikhil Sawhney, Vs. Dcit, 17, Sunder Nagar, Central Circle, New Delhi-11003 Noida (Appellant) (Respondent) Pan: Aaups0222Q

For Appellant: Shri Rohit Jain, AdvFor Respondent: Ms. Harpreet Kaur hansra, Sr. DR

Section 10(38)Section 143(3)

…red to in section 4(1)'. Secondly, it must be 'computed in the manner laid down in the Act'. If either of these conditions fails, the income will not be a part of the total income that can be brought to charge." (Emphasis Supplied) In CIT v. J.H. Gotla [1985] 156 ITR 323 (SC), the apex court, after examining the scheme of the Act, including as to the carry forward of loss, held that in computing the assessee's income, the income of his wife or minor children, which is liable to be added under section 16(3) (of the 1922 Act), would include profit or loss from the business of the assessee's spouse or minor children…

DCIT., (INTERNATIONAL TAXATION)-1, HYDERABAD vs. SYAMA REDDY MALI REDDY, HYDERABAD

ITA 366/HYD/2025[2019-20]Status: DisposedITAT Hyderabad03 Sept 2025AY 2019-20

Section 143(2)Section 143(3)Section 144C(3)Section 54Section 54F

…e within three years from\nthe date of sale of the first property. No doubt the assessee was not\nconstructing the new asset herself but she had purchased the\nflat. Reference was made to the decision of the Hon'ble Supreme Court\nin CIT vs. J.H. Gotla [1985] 156 ITR 323 (SC), wherein it has been\nobserved:\n\"Where the plain literal interpretation of a statutory provision\nproduces a manifestly unjust result which could never have been\nintended by the Legislature, the court might modify the language\nused by the Legislature so as to achieve the intention of the\nLegislature and produce a rational construction.…

SAI SAMARPAN REALTORS PVT LTD,DELHI vs. JCIT CENTRAL RANGE-1, NEW DELHI

In the result, both the appeals filed by the assessee are allowed

ITA 5866/DEL/2024[2020-21]Status: DisposedITAT Delhi22 Aug 2025AY 2020-21

Bench: Ms. Madhumita Roy & Shri Naveen Chandraita No.5866/Del/2024 (Assessment Year 2020-21) Sai Samarpan Realtors Pvt. Ltd. Jcit, C/O C.S. Anand, Adv. Central Circle-1, B-81, First Floor (Part B), Vs. Delhi. Defence Colony, Bhishma Pitamah Marg, New Delhi-110024. Pan-Aakcs6743D (Appellant) (Respondent) Assessee By Shric.S. Anand & Ms. Vaishnavi Yadav, Advs. Department By Shrimanish Gupta, Sr. Dr Date Of Hearing 11.08.2025 Date Of Pronouncement 22.08.2025

Section 153CSection 269SSection 271D

…her construction is possible from the strict Sai Samarpan Realtors Pvt. Ltd. vs. DCIT and literal construction, then, that should be preferred to strict literal construction. Reliance is hereby placed on the judgments of Hon'ble Supreme Court in J.H. Gotla (156 ITR 323). 12. The expression 'reasonable cause' used in section 273B is not defined in the Act. Unlike the expression 'sufficient cause' used in section 249(3), 253(5) and 260A(2A) of the Act, the legislation has used the expression 'reasonable cause' in section 273B of the Act. A cause which is reasonable may not be a sufficient cause. Thus, the expres…

SAI SAMARPAN REALTORS PVT LTD,DELHI vs. JCIT CENTRAL RANGE-1, DELHI

In the result, both the appeals filed by the assessee are allowed

ITA 5865/DEL/2024[2019-20]Status: DisposedITAT Delhi22 Aug 2025AY 2019-20

Section 153CSection 269SSection 271D

INTERNATIONAL COMMISSION ON IRRIGATION AND DRAINAGE EMPLOYEES PROVIDENT FUND (ICID PF TRUST),NEW DELHI vs. COMMISSIONER OF INCOME TAX (APPEALS), DELHI

In the result, both appeals of the assessee are allowed as above

ITA 4204/DEL/2024[2014-15]Status: DisposedITAT Delhi20 Jun 2025AY 2014-15

Bench: Shri Anubhav Sharma & Shri Avdhesh Kumar Mishra

Section 10Section 10(21)Section 10(25)(ii)Section 11Section 12ASection 143(1)Section 154

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’: NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER AND SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER ITA No.4204/Del/2024, A.Y. 2014-15 ITA No.4203/Del/2024, A.Y. 2015-16 International Commission on Assistant/Deputy Irrigation and Drainage Employees Commissioner of Income Vs. Provident Fund (ICID PF Trust), Tax, Exemption Circle-2, 48, Nyaya Marg, Chanakyapuri, Civic Centre, J L Nehru Road, New Delhi New Delhi PAN: AAATI0119A (Appellant) (Respondent) Appellant by Shri Hemant Kumar, CA Smt. Renu Suri, CA Respondent by Sh. Om Prakash, Sr. DR Date of Hear…

INTERNATIONAL COMMISSION ON IRRIGATION AND DRAINAGE EMPLOYEES PROVIDENT FUND (ICID PF TRUST),NEW DELHI vs. COMMISSIONER OF INCOME TAX (APPEALS), DELHI

In the result, both appeals of the assessee are allowed as above

ITA 4203/DEL/2024[2015-16]Status: DisposedITAT Delhi20 Jun 2025AY 2015-16

Bench: Shri Anubhav Sharma & Shri Avdhesh Kumar Mishra

Section 10Section 10(21)Section 10(25)(ii)Section 11Section 12ASection 143(1)Section 154

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1)(1), MEERUT, MEERUT vs. PREM SAPRA, NEW DELHI

The appeal of the revenue is dismissed

ITA 1739/DEL/2024[2021-22]Status: DisposedITAT Delhi20 Jun 2025AY 2021-22

Bench: Smt. Annapurna Gupta & Ms. Madhumita Royassessment Year: 2021-22

Section 143(3)Section 54

…be liberally construed and benefit should be given to the assessee for which reliance is placed on the following judicial precedents: ➤ 196 ITR 188, Bajaj Tempo Ltd. Vs. CIT (Supreme Court). ➤196 ITR 149, CIT Vs. Gwalior Rayon Silk Co. Ltd. (Supreme Court). ➤ 156 ITR 323 CIT vs. J.H. Gotla (Supreme Court). ➤ 365 ITR 389, Sanjeev Lal vs CIT (Supreme Court). ➤244 ITR 352. CIT vs. Smt. Bharati C. Kothari (Calcutta H.C.). Thus, viewed from whatever angle, the Assessee was entitled to deduction of Rs.2,81,58,300 u/s 54 of the Act because at the time of entering into Agreement to Sell dated 30/07/2020 with the Seller,…

NIK FAMILY TRUST,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX- CIRCLE 23(1), MUMBAI

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 403/MUM/2025[2021-22]Status: DisposedITAT Mumbai08 May 2025AY 2021-22

Bench: Hon’Ble Shri Sandeep Gosainnik Family Trust Vs. Dcit, Circle – 23(1) C-7, Ishwar Niwas Sick Piramal Chamber. Nagar, Vp Raod, Girgaon. Pan/Gir No. Aadtn2244C (Applicant) (Respondent) Assessee By Shri Dharan Gandhi A/W Shri Ashutosh Patare Revenue By Shri Avinash Karpe, Sr. Dr Date Of Hearing 01.05.2025 Date Of Pronouncement 08.05.2025 आदेश / Order Per Sandeep Gosain, Jm: The Present Appeal Has Been Filed By The Assessee Challenging The Impugned Order 24.12.2024 Passed U/S 250 Of The Income Tax Act, 1961 (‘The Act’), By The National Faceless Appeal Centre, Delhi (Nfac) For The Assessment Year 2021-22. 2. The Only Effective Issue Raised In The Present Appeal Regarding Levying Of Surcharge. In This Regard It Is Submitted That Assessee Is A Discretionary Trust, Eligible To File Return In Itr-5, The Assessee Had Filed Its Return Of 2 Nik Family Trust, Mumbai

Section 143(1)Section 164Section 2Section 2(1)Section 250

…herefore, if the interpretation leads to an absurdity, such interpretation has to be eschewed by adopting a different contextual interpretation. For such proposition, he relied upon the decision of Hon'ble Supreme Court in the case of CIT vs. J H Ghotla[1985] 156 ITR 323 (SC). Without prejudice, ld. Counsel submitted, where there are conflicting views available on a particular issue, the view favorable to the assessee should be preferred, when the issue under consideration is the basic charging provision and provision dealing with levy of tax. Referring to the decision of the co-ordinate bench in the case of Araa…

MAHALAXMI CONSTRUCTION CO,MUMBAI vs. ASST. DIRECTOR OF INCOME TAX, CPC , BENGALURU

In the result, appeals of the assessee are allowed

ITA 4060/MUM/2024[2021-2022]Status: DisposedITAT Mumbai23 Apr 2025AY 2021-2022

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

Section 143(1)Section 2Section 255(3)

…urcharge rate should be applied as part of the MMR. He further cited CIT vs. CV Divakaran Family Trust [(2002) 122 Taxman 405 (Ker)], noting that surcharge is meant to be linked to income quantum and not levied uniformly He invoked CIT vs. J.H. Ghotla [(1985) 156 ITR 323 (SC)] to emphasize the need for contextual interpretation to avoid absurd results. In support of uniform surcharge application, the DR also relied on decisions like:  Anant Bajaj Trust vs. DDIT (ITA No. 1995/Mum/2024)  Araadhya Jain Trust της. ITO (ITA No. 2197/Mum/2024)  Kapur Family Trust Ds. ITO (ITA Nos. 3834 & 3835/Mum/2024) 7. The core l…

MAHALAXMI CONSTRUCTION CO,BHAYANDAR WEST vs. DEPUTY DIRECTOR OF INCOME TAX CPC BANGELURU, BANGELURU

In the result, appeals of the assessee are allowed

ITA 4008/MUM/2024[2022-23]Status: DisposedITAT Mumbai23 Apr 2025AY 2022-23

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

Section 143(1)Section 2Section 255(3)

HSBC ELECTRONIC DATA PROCESSING INDIA PRIVATE LIMITED, ,HYDERABAD vs. ADDL. COMMISSIONER OF INCOME TAX , RANGE-2, HYDERABAD

In the result, Ground No.6(b) is allowed and Ground

ITA 1613/HYD/2017[2010-11]Status: DisposedITAT Hyderabad27 Mar 2025AY 2010-11

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Manjunatha, G.आ.अपी.सं /Ita No.1613/Hyd/2017 (िनधा"रण वष"/Assessment Year: 2010-11) Hsbc Electronic Data Vs. Addl. C.I.T Processing India (P) Ltd Range-8 Hyderabad Hyderabad Pan:Aaach8235M (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Cas Nusrath Farheen & Shyam Agarwal राज" व "ारा/Revenue By:: Smt. M. Narmada, Cit(Dr) सुनवाई की तारीख/Date Of Hearing: 26/03/2025 घोषणा की तारीख/Pronouncement: 27/03/2025 आदेश/Order

For Appellant: CAs Nusrath Farheen &For Respondent: : Smt. M. Narmada, CIT(DR)

Section 10ASection 254(2)

…tion which makes the enactment a consistent whole, should be the aim of the Courts and a construction which avoids inconsistency or repugnancy between the various sections or parts of the statue should be adopted. 16. In CIT v. J.H. Gotla [1985] 23 Taxman 14J/156 ITR 323 (SC) this Court has held as under: "46. Where the plain literal interpretation of a statutory provision produces a manifestly unjust result which could never have been intended by the Legislature, the Court might modify the language used by the Legislature so as to achieve the intention of the Legislature and produce a rational construction. The…

EVEREST KANTO CYLINDER LTD ,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX, CPC BENGALURU, MUMBAI

In the result, appeal of the assessee bearing ITA No

ITA 782/MUM/2024[2021-22]Status: DisposedITAT Mumbai20 Jan 2025AY 2021-22

Bench: Shri Anikesh Banerjee & Miss Padmavathy S.Everest Kanto Cylinder Ltd Vs Deputy Commissioner Of Income- 204, Raheja Centre, Free Press Tax,Circle 3(4), Mumbai Journal Marg, Nariman Point World Trade Centre 1, Cuffe Parade, Mumbai-400 021 Mumbai-400 005 Pan : Aaace30836F Appellant Respondent

For Appellant: Shri Shekhar GuptaFor Respondent: Shri Biswanath Das CIT DR

Section 143(1)Section 250Section 37(1)Section 41(2)Section 50

…28 shall be computed in accordance with the provisions contained in sections 30 to 43D. Therefore, in computing the income from business, the provisions section 41 of the Act would be applicable. The Hon’ble Supreme Court in the case of CIT V/s. J. H. Gotla, 156 ITR 323 (SC) has held that the word "income" includes "loss". Therefore, if the sales consideration of assets falls short of WDV of assets, the balance beingloss is to be considered for the purpose of allowance under section 41(2) of the Act. This analogy squarely applies to the provisions of section 50 as well which only provides for short term capital…

MORGAN STANLEY MAURITIUS COMPANY LIMITED ,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION)-CIRCLE 3(2)(2), MUMBAI

In the result, the appeal of the assessee is allowed

ITA 3316/MUM/2023[2020-21]Status: DisposedITAT Mumbai28 Oct 2024AY 2020-21

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 2020-21 Morgan Stanley Mauritius Company Dy. Cit (International Taxation) – Ltd., Circle 3(2)(2), Vs. C/O S R B C & Associates Llp, 14Th 16Th Floor, Room No. 1615, Air India Floor, The Ruby, 29, Senapati Bapat Building Nariman Point, Marg, Dadar (West), Mumbai-400021. Mumbai-400028. Pan No. Aadcm 5927 G Appellant Respondent

For Appellant: Mr. Sunil Moti LalaFor Respondent: Ms. Somogyan Pal, CIT-DR

Section 143(2)Section 143(3)Section 144C(13)Section 253

…subsequent years. The Ld. DR also relied on the decision of of the subsequent years. The Ld. DR also relied on the decision of the Hon’ble Supreme Court in the ca the Hon’ble Supreme Court in the case of CIT v. J.H. Gotla [1985] se of CIT v. J.H. Gotla [1985] 156 ITR 323 (SC) wherein it is held that while computing the 156 ITR 323 (SC) wherein it is held that while computing the 156 ITR 323 (SC) wherein it is held that while computing the assessee’s income the minor children which is liable to be added assessee’s income the minor children which is liable to be added assessee’s income the minor children which is l…

SUBODH KUMAR AGARWAL,DELHI vs. DEPUTY COMMISSIONER OF INCOME TAX, CPC BANGALURU, BANGALORE

In the result, the appeal filed by the assessee is dismissed

ITA 754/MUM/2024[2018-19]Status: DisposedITAT Mumbai25 Oct 2024AY 2018-19

Bench: Ms. Kavitha Rajagopal, Jm & Shri Omkareshwar Chidara, Am Subodh Kumar Agarwal Dy. Cit, Cpc Bengalore, 204, 2Nd Floor, Shokeen Plaza, Karnataka - 560 500 Vs. Plot No. 3, Pocket 7, Dwarka, Sector 12, New Delhi – 110 075 Pan/Gir No. Aabpa 7184 J (Assessee) : (Respondent)

For Appellant: NoneFor Respondent: Ms. Rajeshwari Menon

Section 143(1)Section 250

…yments made within the previous year, deduction ought to be allowed despite a few days delay in actual payment. 10. THAT Reliance has also been placed on the judgment of the Hon’ble Supreme Court in the case of CIT v. J.H. Gotla [1985] 48 CTR (SC) 363: [1985] 156 ITR 323 (SC), K.P. Varghese v. ITO [1981] 24 CTR (SC) 358: [1981] 131 ITR 597 (SC) and CIT v. Vegetable Products Ltd. 1973 CTR (SC) 177: [1973] 88 ITR 192 (SC) at p. 195 to argue that the Court may modify the language used by the legislature so as to scheme the intention of the legislature and to produce a rational result and furthermore that any case of…

RAJESH AMARSINH PRAJAPATI,AHMEDABAD vs. ITO, WARD-3(2)(4), AHMEDABAD

In the result, appeal of the assessee is dismissed

ITA 94/AHD/2019[2010-11]Status: DisposedITAT Ahmedabad27 Sept 2024AY 2010-11

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: NoneFor Respondent: Shri Ankit Jain, Sr. DR

Section 1Section 120(3)(a)Section 142Section 142(1)Section 143(1)Section 143(2)Section 147Section 148Section 274

…ional you don't become yourself a professional; an. interpretation which would create an unfair, irrational or unreasonable result should be avoided and statutory provision salvaged by giving enacted section a subdued and subordinate content:- 80 ITR 57(Ker.) 156 ITR 323 (SC) 179 ITR 580 (Cal.) 175 ITR 384 (Ail) 200 ITR 697 (Bom.) 208 ITR 649 (SC)” Mere unsubstantiated explanation would not absolve assesses, burden is on him to prove has been held 208 ITR 668 (Bom.) & 185 ITR 49 (SC). In the circumstances, I agree with the AO that the appellant has failed to explain the credit entries of Rs.54,52,835/- appearing…

FINE ESTATES PRIVATE LIMITED,MUMBAI vs. PCIT-2, MUMBAI

ITA 111/MUM/2024[2018-19]Status: DisposedITAT Mumbai01 Aug 2024AY 2018-19

Bench: Shri B R Baskaran, Am & Ms. Kavitha Rajagopal, Jm

Section 10Section 115JSection 143(1)Section 143(2)Section 143(3)Section 263Section 64

…hile computing the book profit u/s. 115JB of the Act has proposed two separate column for adding back the said losses. The ld. DR further stated that the income also includes loss and relied on the decision of the Hon'ble Apex Court in the case of J. H. Gotla 156 ITR 323 (SC) for the said proposition. The ld. DR also relied on the decision of the ITAT Chennai Bench in the case of Fixit (P.) Ltd. (supra) which has been extensively relied upon by the ld. PCIT. The ld. DR contended that as this issue has not been enquired or verified by the ld. A.O., the assessment order therefore qualifies to be erroneous and preju…

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