CIT v. Umang Hiralal Thakur

42 Taxmann.com 194High Court2014#7457 most cited

What is CIT v. Umang Hiralal Thakur authority for?

An Assessing Officer cannot deviate from an accounting method accepted in prior years without demonstrating that the assessee is underreporting income and without providing the assessee an opportunity to be heard. The choice of the project completion method for accounting is permissible even if other related concerns use the percentage completion method.

15

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2018 to 2024.

Also referred to as

CIT v. Umang Hiralal Thakur · section 145(1) · section 145(2) · project completion method · percentage completion method · accounting method · Assessing Officer · underreporting income · natural justice · audit

Issues it is cited on

section 145(1)section 2(7)section 132(2)section 132(1)(a)section 153(a)(1)section 250(1)section 45(2)project completion methodsection 211percentage completion methodsection 145(2)section 52

Judgments citing CIT v. Umang Hiralal Thakur

DCIT Central Circle-1, Vadodara vs. Darshnam Life Spaces Pvt Ltd, Vadodara

In the result, both the appeals of the Revenue are hereby dismissed

ITA 663/AHD/2023[2015-16]Status: DisposedITAT Ahmedabad28 Jun 2024AY 2015-16

Bench: Smt. Annapurna Gupta & Shri T.R. Senthil Kumarassessment Year : 2015-16 Deputy Commissioner Of Darshnam Life Spaces Pvt. Income Tax, Ltd., Central Circle-1, 3Rd Floor, Platinum Complex, Vs Vadodara Opp. Ganga Jamuna Hospital, Subhanpura, Vadodara-390023 [Pan No.:Aadcd2030M] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Appellant By : None Respondent By : Shri Kamlesh Makwana, Cit Dr सुनवाई क" तार"ख/Date Of Hearing: 12.06.2024 घोषणा क" तार"ख /Date Of Pronouncement: 28.06.2024 आदेश/O R D E R Per T.R. Senthil Kumar: This Appeal Is Filed By The Revenue As Against The Appellate Order Dated 14.06.2023 Passed By Commissioner Of Income Tax (Appeals) – 12, Ahmedabad Arising Out Of The Assessment Order Passed Under Section 143(3) Of The Income Tax Act, 1961 (Hereinafter Referred To As The “The Act”) Relating To The Assessment Year 2015-16. 2. The Grounds Of Appeal Raised By The Revenue Are As Follows:-

For Appellant: NoneFor Respondent: Shri Kamlesh Makwana, CIT DR
Section 143(3)Section 68

…आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ ‘C’ अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD ] ] BEFORE SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER AND SHRI T.R. SENTHIL KUMAR, JUDICIAL MEMBER Assessment Year : 2015-16 Deputy Commissioner of Darshnam Life Spaces Pvt. Income Tax, Ltd., Central Circle-1, 3rd Floor, Platinum Complex, Vs Vadodara Opp. Ganga Jamuna Hospital, Subhanpura, Vadodara-390023 [PAN No.:AADCD2030M] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Appellant by : None Respondent by : Shri Kamlesh Makwana, CIT DR सुनवाई क" तार"ख/Date of Hearing: 12.06.2024 घोषणा क" तार"ख /Date of Pronounce…

M/S. S.R. Ferro Alloys, Jhabua vs. The PCIT, Bhopal

In the result, the appeal of assessee is allowed

ITA 148/IND/2021[2015-16]Status: DisposedITAT Indore09 Nov 2023AY 2015-16

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanis.R. Ferro Alloys Pr. Cit, Central 9, Siddheswar Colony Bhopal Vs. Jhabua (Appellant / Assessee) (Revenue) Pan: Abhfs7377Q Appellant By Shri Sumit Nema, Sr. Adv. & Gagan Tiwari, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 12.10.2023 Date Of Pronouncement 09.11.2023

Section 263

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER S.R. Ferro Alloys Pr. CIT, Central 9, Siddheswar Colony Bhopal Vs. Jhabua (Appellant / Assessee) (Revenue) PAN: ABHFS7377Q Appellant by Shri Sumit Nema, Sr. Adv. & Gagan Tiwari, AR Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 12.10.2023 Date of Pronouncement 09.11.2023 O R D E R Per Vijay Pal Rao, JM: This appeal by the Assessee is directed against the order dated 30.03.2021 of Pr. Commissioner of Income Tax, passed u/s 26…

M/S Parth Developers, Dhar vs. The PCIT -1, Indorer

In the result, appeal of assessee is allowed

ITA 419/IND/2022[2015-16]Status: DisposedITAT Indore28 Aug 2023AY 2015-16

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanim/S. Parth Developers Pr. Cit-1 Manawar Dist. Indore Vs. Dhar (Appellant / Assessee) (Respondent/ Revenue) Pan: Aalfp 4509 N Assessee By Shri Milind Wadhwani, Ar Revenue By Shri P.K. Mishra, Cit-Dr Date Of Hearing 22.06.2023 Date Of Pronouncement 28.07.2023

Section 142(1)Section 143Section 143(3)Section 263Section 43C

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER M/s. Parth Developers Pr. CIT-1 Manawar Dist. Indore Vs. Dhar (Appellant / Assessee) (Respondent/ Revenue) PAN: AALFP 4509 N Assessee by Shri Milind Wadhwani, AR Revenue by Shri P.K. Mishra, CIT-DR Date of Hearing 22.06.2023 Date of Pronouncement 28.07.2023 O R D E R Per Vijay Pal Rao, JM: This appeal by the Assesse is directed against the revision order dated 28.11.2022 passed by Pr. Commissioner of Income Tax u/s 263 of the Act f…

DCIT, New Delhi vs. M/S. Sahara India Power Corporation Ltd., Pune

In the result, the appeal filed by the revenue for the AY 2005-06 in I

ITA 5067/DEL/2013[2005-06]Status: PendingITAT Delhi28 Apr 2023AY 2005-06

Bench: Dr. B.R.R. Kumar & Shri Yogesh Kumar Us

For Appellant: Shri Ajay VohraFor Respondent: Shri Kanv Bali

…ITA No. 109/Pun/2007 1 AND ITA.1155/Del/2009 & ITA.5067/Del/2013 AND C. O. No. 55/Del/2014 Sahara India Power Corporation Ltd., Pune IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH : ‘A’ NEW DELHI ] BEFORE Dr. B.R.R. KUMAR, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR US, JUDICIAL MEMBER I.T.A. No. 109/PUN/2007 (A.Y. 2003-04) Sahara India Power ACIT, Vs. Corporation Limited, Circle : 6, Amby Valley, Sahara Lake City, Pune. Village Ambavane, Distt. Lonavala, Pune– 410401, Maharastra. PAN No. AAGCS8313P I.T.A. No. 1155/DEL/2009 (A.Y. 2004-05) Sahara India Power DCIT, Vs. Corporation Limited, Amby Valley, Cen…

Sahara India Power Corporation Ltd, Pune vs. DCIT, New Delhi

In the result, the appeal filed by the revenue for the AY 2005-06 in I

ITA 1155/DEL/2009[2004-05]Status: DisposedITAT Delhi28 Apr 2023AY 2004-05

Bench: Dr. B.R.R. Kumar & Shri Yogesh Kumar Us

For Appellant: Shri Ajay VohraFor Respondent: Shri Kanv Bali

…ITA No. 109/Pun/2007 1 AND ITA.1155/Del/2009 & ITA.5067/Del/2013 AND C. O. No. 55/Del/2014 Sahara India Power Corporation Ltd., Pune IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH : ‘A’ NEW DELHI ] BEFORE Dr. B.R.R. KUMAR, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR US, JUDICIAL MEMBER I.T.A. No. 109/PUN/2007 (A.Y. 2003-04) Sahara India Power ACIT, Vs. Corporation Limited, Circle : 6, Amby Valley, Sahara Lake City, Pune. Village Ambavane, Distt. Lonavala, Pune– 410401, Maharastra. PAN No. AAGCS8313P I.T.A. No. 1155/DEL/2009 (A.Y. 2004-05) Sahara India Power DCIT, Vs. Corporation Limited, Amby Valley, Cen…

Sahara India Power Corporation Ltd., Pune vs. Assistant Commissioner of Income-Tax

In the result, the appeal filed by the revenue for the AY 2005-06 in I

ITA 109/PUN/2007[2003-04]Status: DisposedITAT Delhi28 Apr 2023AY 2003-04

Bench: Dr. B.R.R. Kumar & Shri Yogesh Kumar Us

For Appellant: Shri Ajay VohraFor Respondent: Shri Kanv Bali

…ITA No. 109/Pun/2007 1 AND ITA.1155/Del/2009 & ITA.5067/Del/2013 AND C. O. No. 55/Del/2014 Sahara India Power Corporation Ltd., Pune IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH : ‘A’ NEW DELHI ] BEFORE Dr. B.R.R. KUMAR, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR US, JUDICIAL MEMBER I.T.A. No. 109/PUN/2007 (A.Y. 2003-04) Sahara India Power ACIT, Vs. Corporation Limited, Circle : 6, Amby Valley, Sahara Lake City, Pune. Village Ambavane, Distt. Lonavala, Pune– 410401, Maharastra. PAN No. AAGCS8313P I.T.A. No. 1155/DEL/2009 (A.Y. 2004-05) Sahara India Power DCIT, Vs. Corporation Limited, Amby Valley, Cen…

M/S. Trishul Buildtech & Infrastructures Pvt. Ltd., Bengaluru vs. The Deputy Commissioner of Income-Tax, Central Circle-2(2), Bengaluru

In the result, assessee’s appeals are partly allowed

ITA 109/BANG/2022[2018-19]Status: DisposedITAT Bangalore14 Nov 2022AY 2018-19

Bench: Shri Chandra Poojari & Shri George George K.

For Appellant: Shri A. Shankar, Senior AdvocateFor Respondent: Shri Manjunath Karkihalli, D.R
Section 250

…ITA Nos.107 to 109/Bang/2022 M/s. Trishul Buildtech & Infrastructures Pvt. Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “B’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI GEORGE GEORGE K., JUDICIAL MEMBER ITA Nos.107 to 109/Bang/2022 Assessment Year: 2016-17 to 2018-19 M/s. Trishul Buildtech & Deputy Commissioner Infrastructures Pvt. Ltd. of Income-tax No.2/55/1, Outer Ring Road Central Circle-2(2) Opp. Lumbini Garen, Veeranna Bengaluru Vs. Palya Nagavara, Bengaluru 560 045 PAN NO : AADCT3672P APPELLANT RESPONDENT Appellant by : Shri A. Shankar, Senior Advocate Responde…

M/S. Trishul Buildtech & Infrastructures Pvt. Ltd., Bengaluru vs. The Deputy Commissioner of Income-Tax, Central Circle-2(2), Bengaluru

In the result, assessee’s appeals are partly allowed

ITA 108/BANG/2022[2017-18]Status: DisposedITAT Bangalore14 Nov 2022AY 2017-18

Bench: Shri Chandra Poojari & Shri George George K.

For Appellant: Shri A. Shankar, Senior AdvocateFor Respondent: Shri Manjunath Karkihalli, D.R
Section 250

…ITA Nos.107 to 109/Bang/2022 M/s. Trishul Buildtech & Infrastructures Pvt. Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “B’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI GEORGE GEORGE K., JUDICIAL MEMBER ITA Nos.107 to 109/Bang/2022 Assessment Year: 2016-17 to 2018-19 M/s. Trishul Buildtech & Deputy Commissioner Infrastructures Pvt. Ltd. of Income-tax No.2/55/1, Outer Ring Road Central Circle-2(2) Opp. Lumbini Garen, Veeranna Bengaluru Vs. Palya Nagavara, Bengaluru 560 045 PAN NO : AADCT3672P APPELLANT RESPONDENT Appellant by : Shri A. Shankar, Senior Advocate Responde…

M/S. Trishul Buildtech & Infrastructures Pvt. Ltd., Bengaluru vs. The Deputy Commissioner of Income-Tax, Central Circle-2(2), Bengaluru

In the result, assessee’s appeals are partly allowed

ITA 107/BANG/2022[2016-17]Status: DisposedITAT Bangalore14 Nov 2022AY 2016-17

Bench: Shri Chandra Poojari & Shri George George K.

For Appellant: Shri A. Shankar, Senior AdvocateFor Respondent: Shri Manjunath Karkihalli, D.R
Section 250

…ITA Nos.107 to 109/Bang/2022 M/s. Trishul Buildtech & Infrastructures Pvt. Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “B’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI GEORGE GEORGE K., JUDICIAL MEMBER ITA Nos.107 to 109/Bang/2022 Assessment Year: 2016-17 to 2018-19 M/s. Trishul Buildtech & Deputy Commissioner Infrastructures Pvt. Ltd. of Income-tax No.2/55/1, Outer Ring Road Central Circle-2(2) Opp. Lumbini Garen, Veeranna Bengaluru Vs. Palya Nagavara, Bengaluru 560 045 PAN NO : AADCT3672P APPELLANT RESPONDENT Appellant by : Shri A. Shankar, Senior Advocate Responde…

Assistant Commissioner of Income Tax, Central Circel-2(1), Bangalore vs. Sri Mathikere Ramaiah Seetharam, Bangalore

In the result, the appeals filed by the revenue are dismissed and the COs filed by the assessee are partly allowed for statistical purposes

ITA 544/BANG/2021[2016-17]Status: DisposedITAT Bangalore07 Nov 2022AY 2016-17

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri H. Nagin Khincha &For Respondent: Shri M. Mathivanan, D.R
Section 131Section 132(4)Section 153CSection 45(2)

…ITA Nos.542 to 544/Bang/2021 & CO Nos.17 to 19/Bang/2021 Sri Mathikere Ramaiah Seetharam, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos.542 to 544/Bang/2021 Assessment Year: 2014-15 to 2016-17 Sri Mathikere Ramaiah Seetharam Gokula House, ACIT M.S. Ramaiah Main Road Central Circle-2(1) Vs. Mathikere Bangalore Bangalore 560 054 PAN NO : AGDPS5886M APPELLANT RESPONDENT C.O. Nos.17 to 19/Bang/2021 (Arising out of ITA Nos.542 to 544/Bang/2021) Assessment Year: 2014-15 to 2016-17 Sri Mathiker…

Assistant Commissioner of Income Tax, Central Circel-2(1), Bangalore vs. Sri Mathikere Ramaiah Seetharam, Bangalore

In the result, the appeals filed by the revenue are dismissed and the COs filed by the assessee are partly allowed for statistical purposes

ITA 543/BANG/2021[2015-16]Status: DisposedITAT Bangalore07 Nov 2022AY 2015-16

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri H. Nagin Khincha &For Respondent: Shri M. Mathivanan, D.R
Section 131Section 132(4)Section 153CSection 45(2)

…ITA Nos.542 to 544/Bang/2021 & CO Nos.17 to 19/Bang/2021 Sri Mathikere Ramaiah Seetharam, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos.542 to 544/Bang/2021 Assessment Year: 2014-15 to 2016-17 Sri Mathikere Ramaiah Seetharam Gokula House, ACIT M.S. Ramaiah Main Road Central Circle-2(1) Vs. Mathikere Bangalore Bangalore 560 054 PAN NO : AGDPS5886M APPELLANT RESPONDENT C.O. Nos.17 to 19/Bang/2021 (Arising out of ITA Nos.542 to 544/Bang/2021) Assessment Year: 2014-15 to 2016-17 Sri Mathiker…

Assistant Commissioner of Income Tax, Central Circel-2(1), Bangalore vs. Sri Mathikere Ramaiah Seetharam, Bangalore

In the result, the appeals filed by the revenue are dismissed and the COs filed by the assessee are partly allowed for statistical purposes

ITA 542/BANG/2021[2014-15]Status: DisposedITAT Bangalore07 Nov 2022AY 2014-15

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri H. Nagin Khincha &For Respondent: Shri M. Mathivanan, D.R
Section 131Section 132(4)Section 153CSection 45(2)

…ITA Nos.542 to 544/Bang/2021 & CO Nos.17 to 19/Bang/2021 Sri Mathikere Ramaiah Seetharam, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos.542 to 544/Bang/2021 Assessment Year: 2014-15 to 2016-17 Sri Mathikere Ramaiah Seetharam Gokula House, ACIT M.S. Ramaiah Main Road Central Circle-2(1) Vs. Mathikere Bangalore Bangalore 560 054 PAN NO : AGDPS5886M APPELLANT RESPONDENT C.O. Nos.17 to 19/Bang/2021 (Arising out of ITA Nos.542 to 544/Bang/2021) Assessment Year: 2014-15 to 2016-17 Sri Mathiker…

Darshanam Life Space Pvt. Ltd., Baroda vs. The Dy. Commissioner of Income Tax, Circle-1(1), Baroda

In the result, the appeal filed by the assessee is partly allowed

ITA 1662/AHD/2016[2012-13]Status: DisposedITAT Ahmedabad30 Apr 2019AY 2012-13

Bench: Shri Rajpal Yadav & Shri Waseem Ahmedआयकर अपील सं./Ita No.1590/Ahd/2016 "नधा"रण वष"/Asstt. Year: 2012-2013 D.C.I.T, M/S.Darshanam Life Space Pvt. Circle-1(1)(1), Ltd. Vs. 1St Floor, 3Rd Floor, Platinium Complex, Aaykar Bhavan, Race Course Subhanpura, Circle, Vadodara-390007. Opp. Ganga Jamna Hospital, Vadodara-390023. Pan: Aadcd2030M

For Appellant: Shri Mukund Bakshi, A.R

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’C’’BENCH, AHMEDABAD BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER And SHRI WASEEM AHMED, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.1590/AHD/2016 "नधा"रण वष"/Asstt. Year: 2012-2013 D.C.I.T, M/s.Darshanam Life Space Pvt. Circle-1(1)(1), Ltd. Vs. 1st Floor, 3rd Floor, Platinium Complex, Aaykar Bhavan, Race Course Subhanpura, Circle, Vadodara-390007. Opp. Ganga Jamna Hospital, Vadodara-390023. PAN: AADCD2030M आयकर अपील सं./ITA No.1662/AHD/2016 "नधा"रण वष"/Asstt. Year: 2012-2013 D.C.I.T, M/s.Darshanam Life Space Pvt. Ltd. Circle-1(1)(1), Vs. 1st Fl…

M/S Ashoka Hi-Tech Builders P. Ltd., Indore vs. The DCIT (Central)-1, Indore

In the result Ground No.1 and 2 of the assessee’s appeal for A

ITA 686/IND/2016[2013-14]Status: DisposedITAT Indore03 Aug 2018AY 2013-14

Bench: Shri Kul Bharat & Shri Manish Borad

Section 132Section 143(3)Section 145Section 153A

…Ashoka Hi-Tech Builders Pvt.Ltd ITA No.121/Ind/2016 &686/Ind/2016 आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL, INDORE BENCH, INDORE BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI MANISH BORAD, ACCOUNTANT MEMBER ITA No.121/Ind/2016 & 686/Ind/2016 Assessment Year: 2012-13& 2013-14 Ashoka Hi-Tech Builders Dy. Commissioner of P.Ltd, Indore Vs. Income Tax(Central)-I, Indore (Appellant) (Respondent ) PAN No.AAHCA5239R Revenue by Shri K.G. Goyal, Sr.DR Assessee by Shri P.M.Choudhari, Advocate Date of Hearing 26.6.2018 Date of 03.8.2018 Pronouncement O R D E R PER MANISH BORAD, AM…

Sohanlal M Jain, Mumbai vs. ITO 2(1), Thane

In the result appeal of the assessee in ITA no

ITA 5776/MUM/2013[2005-06]Status: DisposedITAT Mumbai27 Mar 2018AY 2005-06

Bench: Shri Mahavir Singh & Shri Ramit Kochar

For Appellant: Shri. Vimal PunamiyaFor Respondent: Shri. V. Justin (DR)
Section 143(3)Section 271(1)(c)

…आयकर अपीऱीय अधिकरण “E” न्यायपीठ म ुंबई में। IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI MAHAVIR SINGH, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER आयकर अपीऱ सं./I.T.A. No.5776 & 5777/Mum/2013 (नििाारण वर्ा / Assessment Year: 2005-06 & 2008-09) Shri. Sohanlal M. Jain, बिाम/ ITO 2(1), Thane D-505, Tulip, The Valley of Flower, Thakur Village, v. Kandivali(E), Mumbai- 400101 स्थायी ऱेखा सं./ PAN : AHRPJ4078M (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) .. Assessee by: Shri. Vimal Punamiya Revenue by : Shri. V. Justin (DR) सुनवाई की तारीख /Date of Hearing : 28-02-2018 घोषणा…