Which sections of the Income Tax Act does Collector, Land Acquisition, Anantnag & Anr. v. Mst. Katiji & Ors. come up under?

It is most often cited in judgments turning on Section 250, Section 147, Section 144, Section 144B, Section 142(1), Section 250(6).

Collector, Land Acquisition, Anantnag & Anr. v. Mst. Katiji & Ors.

Q: How many judgments cite Collector, Land Acquisition, Anantnag & Anr. v. Mst. Katiji & Ors.?

451 judgments on BharatTax cite Collector, Land Acquisition, Anantnag & Anr. v. Mst. Katiji & Ors. (2 SCC 107), spanning 2013 to 2026.

2 SCC 107Supreme Court of India1987#157 most cited

What is Collector, Land Acquisition, Anantnag & Anr. v. Mst. Katiji & Ors. authority for?

Courts must adopt a liberal approach when considering applications for condonation of delay, preferring to decide cases on their merits rather than allowing technicalities of limitation to scuttle justice. This principle applies to ensure the substantive rights of parties are not defeated by minor delays.

451

judgments rely on this decision, according to BharatTax’s citation analysis of 367,735 Indian tax judgments — from 2013 to 2026.

Also referred to as

Collector v. Katiji · Mst. Katiji · condonation of delay · delay in filing appeal · liberal approach · justice on merits · extension of limitation · reasonable cause · Section 250 · Section 147 · Section 148

Sections most often in play

Section 250 Section 147 Section 144 Section 144B Section 142(1)Section 250(6)Section 143(3)Section 148

Issues it is cited on

extension of limitation reasonable cause delay in filing appeal best judgment assessment section 12a(1)(ac)(iii)section 250(6)section 12a(1)(ac)condonation of delay section 12a(1)section 80g(5)service of notice section 12ab

Judgments citing Collector, Land Acquisition, Anantnag & Anr. v. Mst. Katiji & Ors.

Sangram Punyasathi Foundation, Pune vs. CIT, Pune

In the result, appeal of the assessee is allowed for statistical purposes

ITA 504/PUN/2025[2024-25]Status: DisposedITAT Pune08 May 2025AY 2024-25

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.504/Pun/2025

For Appellant: Shri Anand KhandelwalFor Respondent: Shri Ajay Kumar Keshari

Section 12A

…the work of tax related matters. 3. After hearing both the sides and considering the reasons giving rise to the delay and also placing reliance on the judgment of Hon’ble Supreme Court in the case of Collector, Land Acquisition vs. Mst. Katiji & Ors. (1987) 2 SCC 107) we find that there was ‘reasonable cause’ in not filing the appeal within the 2 Sangram Punyasathi Foundation time limit specified under the Act. We therefore condone the delay of 25 days in filing the appeal and admit the appeal for adjudication. 4. Though the assessee has raised various grounds of appeal but the sole grievance is that ld.CIT(A…

Rohan Leher Co Operative Housing Society Ltd, Pune vs. Income Tax Officer Ward 2(2), Pune

In the result, appeal of the assessee is allowed

ITA 2866/PUN/2024[2018-19]Status: DisposedITAT Pune05 May 2025AY 2018-19

Bench: Dr.Manish Borad & Ms. Astha Chandraआयकर अपील सं. / Ita No.2866/Pun/2024 Assessment Year : 2018-19

For Appellant: Smt. Sayali VipradasFor Respondent: Shri Abhishek Meshram

Section 143(3)Section 250Section 80PSection 80P(2)(d)

…ng both the sides and considering the reasons giving rise to the delay and also placing reliance on the judgment of Hon’ble Supreme Court in the case of Collector, Land 2 Rohan Leher Cooperative Housing Society Ltd. Acquisition vs. Mst. Katiji & Ors. (1987) 2 SCC 107) we condone the delay of 305 days and admit the appeal for adjudication. 4. The only issue is regarding denial of deduction u/s.80P of the Act for the interest income from Cooperative Banks amounting to Rs.29,57,547/-. Ld. Counsel for the assessee referring to the decision of Coordinate Bench in the case of Oberoi Spring Cooperative Housing Societ…

Anwar Akbar Khatik, Dhule vs. The ITO, Ward-2, Dhule

In the result, appeal of the assessee is allowed for statistical purposes

ITA 2559/PUN/2024[2017-18]Status: DisposedITAT Pune05 May 2025AY 2017-18

Bench: Dr.Manish Borad & Ms. Astha Chandraआयकर अपील सं. / Ita No.2559/Pun/2024 Assessment Year : 2017-18

For Appellant: NoneFor Respondent: Shri Abhishek Meshram

Section 144Section 250Section 250(6)

…g in rural area and not well versed with the new changes of online filing and notices being received through emails and also considering the ration laid down by the Hon’ble Supreme Court in the case of Collector, Land Acquisition vs. Mst. Katiji & Ors. (1987) 2 SCC 107) we condone the delay of 282 days in filing of this appeal and admit it for adjudication. 5. We have heard the ld. Departmental Representative and perused the record with the assistance of ld DR and notice that in the instant case the impugned order as well as the assessment order is passed exparte. Notices issued by the ld.CIT(A) were falling dur…

Sai Shikshan Prasarak Mandal, Nanded vs. ITO Ward-1, Nanded

In the result, appeal of the assessee is allowed for statistical purposes

ITA 2635/PUN/2024[2019-20]Status: DisposedITAT Pune02 May 2025AY 2019-20

Bench: Dr.Manish Borad & Ms. Astha Chandraआयकर अपील सं. / Ita No.2635/Pun/2024 Assessment Year : 2019-20

For Appellant: Shri Bashiruddin ShaikhFor Respondent: Shri Arvind Desai

Section 10Section 143(1)Section 143(1)(a)Section 250

…3. After hearing both the sides and considering the reasons giving rise to the delay and also placing reliance on the judgment of Hon’ble Supreme Court in the case of Collector, Land 2 Sai Shikshan Prasarak Mandal Acquisition vs. Mst. Katiji & Ors. (1987) 2 SCC 107) we find that there was ‘reasonable cause’ which prevented the assessee in filing the appeal within the stipulated time. We therefore condone the delay of 33 days and proceed for adjudication of appeal. 4. The issue raised by the assessee in the grounds of appeal is mainly regarding the denial of exemption u/s.10(23C)(iiiad) of the Act. Along with…

Sree Seetharama Mandiram, Bengaluru vs. Income Tax Officer, Ward-5(2)(1), Bangalore

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

ITA 318/BANG/2025[2020-21]Status: DisposedITAT Bangalore25 Apr 2025AY 2020-21

Bench: Shri. Laxmi Prasad Sahu & Shri. Keshav Dubeyassessment Year :2020-21

For Appellant: Shri. Zain Khan, CAFor Respondent: Shri. Subramanian S,JCIT(DR)(ITAT), Bangalore

Section 154Section 5Section 56Section 57Section 80PSection 80P(2)(a)

…ee dated 19.02.2025. Accordingly, the assessee has sufficient cause for delay in Page 2 of 5 filing appeal before the Tribunal. Relying on the judgment of the Hon’ble Supreme Court in the case of Collector of Land Acquisition Vs. MST Katiji and Others, (1987) 2 SCC 107 : 1987 (2) SCthe delay in filing the appeal is condoned. 3. At the outset of hearing, the learned Counsel for the assessee argued only on ground No.6 regarding of cost of funds to earn interest income to be allowed on the interest received from nationalised banks and other grounds were not pressed. 4. Briefly stated, the facts of the case are tha…

Hariram Hospital, Alwar vs. PCIT, Alwar

In the result, the appeal of the assessee is allowed

ITA 1535/JPR/2024[2019-20]Status: DisposedITAT Jaipur17 Apr 2025AY 2019-20

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM आयकरअपीलसं./ITA No. 1535/JPR/2024 निर्धारणवर्ष / Assessment Year: 2019-20 Hariram Hospital Bye Pass Road Hariram Hospital Bhiwadi, Alwar – 310 019 (Raj) बनाम Vs. The Pr.CIT (Central) Jaipur प्रत्यर्थी / Respondent स्थायीलेखा सं. / जीआईआरसं./PAN/GIR No.: AAFFH 5746 M अपीलार्थी / Appellant निर्धारिती की ओरसे / Assesseeby : Shri Himanshu Goyal, CA राजस्व की ओरसे /Revenue by: Mrs. Alka Gautam, CIT-DR सुनवाई की तारीख / Da

For Appellant: Shri Himanshu Goyal, CAFor Respondent: Mrs. Alka Gautam, CIT-DR

Section 143(3)Section 263

…ndone the delay as the intent is always to promote substantial justice following the Hon’ble Supreme Court decisions in the case of Collector, Land ITA No. 316 to 318/JP/2020 Sh. Rakesh Garg Vs ITO 12 Acquisition, Anantnag&Anr. VsMst. Katiji and others (1987) 2 SCC 107 and N. Balakrishnan Vs M. Krishnamurthy 1998 (7) SCC 123.  In G. Ramegowda, Major and others v. Special Land Acquisition Officer, Bangalore (1988) (2 SCC 142), Venkatachaliah, J. (as his Lordship then was), speaking for the Court, has opined thus: the expression 'sufficient cause' in Section 5 must receive a liberal construction so as to advance s…

Flex Foods Limited, New Delhi vs. DCIT Central Circle - 27, New Delhi

Appeal is allowed for statistical purposes

ITA 3025/DEL/2024[2018-19]Status: DisposedITAT Delhi17 Apr 2025AY 2018-19

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwalassessment Year: 2018-19 M/S. Flex Foods Limited, Vs. Dcit, 305, Third Floor, Bhanot Central Circle-27, Corner, Pamposh Enclave, New Delhi Greater Kailash-1, New Delhi Pan: Aaacf0108K (Appellant) (Respondent) Assessee By Sh. M.P. Rastogi, Adv. Sh. Shivam Malik, Adv. Department By Sh. Rajesh Kumar Dhanesta, Sr. Dr Date Of Hearing 17.04.2025 Date Of Pronouncement 17.04.2025 Order

Section 10(1)Section 143(3)

…heard to Assessee to present the condonation of delay. 2. In the interest of justice, delay of (no, of days) should be condoned to the Assessee. The Hon'ble Supreme Court in the case of Collector, Land Acquisition, Anantnag & Anr vs. Mst. Katiji & Ors (1987) 2 SCC 107, has laid down that the courts should adopt a pragmatic approach in matters of condonation of delay, emphasizing that a liberal approach should be taken in the interests of justice, especially when no negligence or inaction or lack of bonafide is imputable to the appellant. 2. Assessee is a non-tech person who was unaware of the assessment proceedi…

Addi Charitable Trust, New Delhi vs. CIT Exemption, Delhi

In the result, the appeal of Revenue is partly allowed as boave for statistical purpose

ITA 3010/DEL/2023[2023-24]Status: DisposedITAT Delhi28 Jan 2025AY 2023-24

Bench: Shri Yogesh Kumar U.S. & Shri Avdhesh Kumar Mishra

Section 10(38)Section 115J

…Officer (‘AO’). 3.1 The Revenue’s appeal is delay by 20 days. Condonation application was duly considered by us. Keeping in view decisions of the Hon’ble Supreme Court in cases of Collector, Land Acquisition, Anantnag & Anr. Vs Mst. Katiji and others (1987) 2 SCC 107 and N. Balakrishnan Vs M. Krishnamurthy 1998 (7) SCC 123 and the decision of Hon’ble Delhi High Court in the case of HL Malhotra & Company Pvt. Ltd. (ITA No. 211/2020 & CM Appeals 32045- 32047/2020 dated 22nd December, 2020), the delay is condoned and the appeal is being decided on merit. Disallowance of claim of exemption under section 10(38) of…

Sargod Venkatappa Gowda Subramanya, Chikmagalur vs. Income Tax Officer, Ward-1, Chikmagalur

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

ITA 2297/BANG/2024[2016-17]Status: DisposedITAT Bangalore16 Jan 2025AY 2016-17

Bench: Shri. Laxmi Prasad Sahuandshri. Keshav Dubeyassessment Year : 2016-17

For Appellant: Shri. Ravish, ARFor Respondent: Shri. Subramanian S, JCIT(DR)(ITAT), Bangalore

Section 115BSection 133(6)Section 139(1)Section 147Section 148Section 69A

…IN INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI. LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ANDSHRI. KESHAV DUBEY, JUDICIAL MEMBER Assessment Year : 2016-17 Shri. Sargod Venkatappa Gowda Subramanya, Vs. ITO, Venkatappa Gowda S Kaskemane estate, Ward – 1, Jaenugadde Post – 582 207. Chikmagalur. PAN : BHWPS 3867 B APPELLANT RESPONDENT Assessee by : Shri. Ravish, AR Revenue by : Shri. Subramanian S, JCIT(DR)(ITAT), Bangalore. Date of hearing : 09.01.2025 Date of Pronouncement : 16.01.2025 ORDER Per Laxmi Prasad Sahu, Accountant Member : This appeal is filed by the assessee against the ex-parte Ord…

Shri Pankaj Nandlal Agrawal, Nagpur vs. DCIT Central Circle-1(1), Nagpur

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

ITA 318/NAG/2024[2018-19]Status: HeardITAT Nagpur12 Dec 2024AY 2018-19

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: NoneFor Respondent: Shri Sandipkumar Salunke

Section 250

…the filing of appeal. There has never been any intention on the part of appellant to flout any legal provisions or legal formalities. 6. It is respectfully submitted that in case of Collector, Land Acquisition, Anantnag & Anr. Vs Mst. Katiji and others (1987) 2 SCC 107, (167 ITR 471) the Honorable Supreme Court has held that i. The expression Sufficient Cause employed by the legislature is adequately elastic to enable the Courts to apply the law in a meaningful manner to sub- serves the ends of justice that being the life-purpose of the existence of the institution of Courts. ii. It was further held by the Honora…

Shri Pankaj Nandlal Agrawal, Nagpur vs. DCIT-Central Circle-1(1), Nagpur

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

ITA 317/NAG/2024[2017-18]Status: HeardITAT Nagpur12 Dec 2024AY 2017-18

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: NoneFor Respondent: Shri Sandipkumar Salunke

Section 250

Shri Pankaj Nandlal Agrawal, Nagpur vs. DCIT Central Circle-1(1), Nagpur

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

ITA 316/NAG/2024[2017-18]Status: HeardITAT Nagpur12 Dec 2024AY 2017-18

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: NoneFor Respondent: Shri Sandipkumar Salunke

Section 250

Shri Pankaj Nandlal Agrawal, Nagpur vs. DCIT Central Circle-1(1), Nagpur

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

ITA 315/NAG/2024[2015-16]Status: HeardITAT Nagpur12 Dec 2024AY 2015-16

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: NoneFor Respondent: Shri Sandipkumar Salunke

Section 250

M/S Deepmala Vyapaar Pvt. Ltd.(Successor of Harshmukhi Vyapaar Pvt. Ltd., Kolkata vs. ITO, Ward-5(4), Kolkata

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 964/KOL/2024[2012-13]Status: DisposedITAT Kolkata20 Nov 2024AY 2012-13

Bench: Shri Rajpal Yadav, Vice- & Shri Rajesh Kumar]

Section 131

…accrued in favour of the assessee with the delayed filing of appeal. In our opinion, the delay is for bonafide and genuine reasons and is hereby condoned by relying of the decision of Hon’ble Supreme Court in the case of Mst. Katiji & Ors. reported in (1987) 2 SCC 107 (SC). At the outset, the ld. Counsel for the assessee stated before the Bench that the addition was made by the AO on account of fact that summon issued u/s 131 of the Act to the Director of the subscriber companies were not complied with and therefore the necessary verification of Rs. 7,85,55,000/- raised by way of share capital/ share application…

M/S Benara Bearing Pvt.Ltd, Agra vs. DCIT-CC-1, Kanpur

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

ITA 333/LKW/2024[B.P.1996-97 to 2002-03]Status: DisposedITAT Lucknow25 Oct 2024

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharya.Y. : B.P. 1996-97 To 2002-03 M/S Benara Bearings Pvt. Ltd., Deputy Commissioner Of Income- 44/347, Bharatpur Road, Vs. Tax, Central Circle-1, Kanpur Bodla, Agra-282007 U.P. Pan:Aabcb5525F (Appellant) (Respondent) Assessee By: Sh. Ashish Jaiswal, Advcoate Revenue By: Sh. Gayasuddin, Cit Dr Date Of Hearing: 05.09.2024 Date Of Pronouncement: 25.10.2024 O R D E R Per Sh. Nikhil Choudhary: This Is An Appeal Against The Order Of The Ld. Cit(A), Nfac, Passed Under Section 250 Of The Income Tax Act, 1961 On 21.09.2023. The Grounds Of Appeal Preferred Are As Under:-

For Appellant: Sh. Ashish Jaiswal, AdvcoateFor Respondent: Sh. Gayasuddin, CIT DR

Section 132Section 143(2)Section 158BSection 245CSection 250Section 263

…jectively considered by the ld. CIT(A) before refusing to condone the delay. In considering how applications for condonation of delay should be handled, the Hon’ble Supreme Court in the case of Collector Land Acquisition, Anantnag vs. Mst. Katiji & Ors (1987) 2 SCC 107 has held that, “The legislature has conferred the power to condone delay by enacting Section 51 of the Indian Limitation Act of 1963 in order to enable the Courts to do substantial justice to parties by disposing of matters on 'merits'. The expression "sufficient cause" employed by the legislature is adequately elastic to enable the courts to apply…

Lemongrass Dealtrade Pvt. Ltd., Kolkata vs. DCIT, Cir. -5(1), Kolkata

In the result, the appeal of the assessee is allowed

ITA 947/KOL/2024[2012-13]Status: DisposedITAT Kolkata09 Oct 2024AY 2012-13

Bench: Shri Rajesh Kumar&Shri Pradip Kumar Choubey]

Section 143(3)Section 147Section 148Section 148(2)Section 264Section 68

…the assessee to file appeal immediately along with condonation petition and hence the delay of 160 days. After considering the facts of the case and ratio laid down by the decision of Hon’ble Supreme Court in the case of Mst. Katiji & Ors. reported in (1987) 2 SCC 107 (SC), we are of the view that the appeal should not be rejected on the technical reasons and the substance must prevail over the technicalities. Accordingly, we condone the delay and admit the appeal for adjudication. 3. At the time of hearing the Ld. Counsel for the assessee pressed only ground no. 4 which is extracted as below: “For that the re…

Naina Devi Commerce Private Limited, Kolkata vs. ITO, Ward - 6(3), Kolkata

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 628/KOL/2024[2013-14]Status: DisposedITAT Kolkata09 Oct 2024AY 2013-14

Bench: Shri Rajesh Kumar&Shri Pradip Kumar Choubey]

Section 250(6)

…hority. Therefore the interest of justice would be well served if the appeal is restored to the file of Ld. CIT(A) to decide the issue on merit which is in accordance with the decision of Hon’ble Apex Court in the case of Mst. Katiji & Ors. reported in (1987) 2 SCC 107 (SC). Consequently we restore the appeal to the file of Ld. CIT(A) with the direction to decide the same on merit after giving a reasonable opportunity of hearing to the assessee. In the result, the appeal of the assessee is allowed for statistical purposes. 5. Order is pronounced in the open court on 9th October, 2024 (Pradip Kumar Choubey /"द"प क…

Ravindrabhai Lakshmanrav Mane, Ahmedabad vs. ITO, Ward-5(3)(5), Ahmedabad

In the result the appeal filed by the assessee in IT(SS)A No

ITA 140/AHD/2020[2015-16]Status: DisposedITAT Ahmedabad22 Aug 2024AY 2015-16

Bench: Smt. Annapurna Gupta (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

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

…fide intention on the part of the assessee in not preferring the appeal within the period of limitation and/or in filing the appeals belatedly. As observed by the Hon'ble Supreme Court in the case of Collector Land Acquisition, Anantnag v. Mst. Katiji [1987] 2 SCC 107 ordinarily a litigant does not stand to benefit by lodging an appeal late. It is further observed by I.T.(SS)A No. 54/Ahd/2019 & Ors. A.Ys. 2015-16 Page No 6 Ravindrabhai Lakshmanrav Mane vs. ITO the Hon'ble Supreme Court that refusing to condone delay can result in a meritorious matter being thrown out at the very threshold and cause of justice b…

Navchaitanya Nagari Sahakari Patsanstha Ltd. Atit, Satara vs. ITO, Ward-1, Satara

In the result, the appeal filed by the appellant society is dismissed

ITA 884/PUN/2024[2018-19]Status: DisposedITAT Pune06 Aug 2024AY 2018-19

Bench: Shri Inturi Rama Rao & Ms. Astha Chandraआयकर अपील सं. / Ita No.884/Pun/2024 "नधा"रण वष" / Assessment Year : 2018-19

For Appellant: Shri Prateek Jha and Shri Prayag JhaFor Respondent: Shri Abdesh Kumar Jha

Section 143(1)Section 80P

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “SMC”, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND MS. ASTHA CHANDRA, JUDICIAL MEMBER आयकर अपील सं. / ITA No.884/PUN/2024 "नधा"रण वष" / Assessment Year : 2018-19 Navchaitanya Nagari Sahakari Patsanstha Ltd. Vs. ITO, Ward-1, ATIT, Satara – 415 519 Satara, Satara Maharashtra PAN : AAABN0030B Appellant Respondent Assessee by : Shri Prateek Jha and Shri Prayag Jha Revenue by : Shri Abdesh Kumar Jha Date of hearing : 06.08.2024 Date of pronouncement : 06.08.2024 आदेश / ORDER PER INTURI RAMA RAO, AM: This is an appeal filed by the appellant society direc…

Income Tax Officer, Ward-1, Mandi Gobindgarh, Hq Sirhind vs. Partap Industries Limited, Rajpura

In the result the appeal of the Revenue is dismissed

ITA 464/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh08 Jul 2024AY 2018-19

Bench: Dr Krinwant Sahay & Shri Paresh M. Joshiआयकर अपील सं./ Ita No. 464/Chd/2023 "नधा"रण वष" / Assessment Year: 2018-19 The Ito, Vs. Partap Industries Limited, बनाम Rajpura Ward-1, New Libra Kothi, Mandi Gobindgarh Railway Road, Sirhind Hq. Sirhind, 140406 "थायी लेखा सं./Pan No: Aabcp0384Q अपीलाथ"/ Appellant ""यथ"/ Repsondent

For Appellant: Shri Raman Gupta, CAFor Respondent: Shri Dharam Vir, JCIT, Sr. DR

Section 139(1)Section 143(1)Section 36Section 36(1)Section 36(1)(va)Section 43BSection 5

…imitation is not available for the Government and Governmental authorities and they are also to be treated in the same yardstick. In Living Media India Limited the Hon’ble Supreme Court took note of the decision in the case of Collector (LA) Vs. Katiji [1987] 2 SCC 107 where the Hon’ble Supreme Court pointed out various principles while considering the expression “Sufficient Cause”. Some of the relevant principles would be that ordinarily a litigant does not stand to benefit by lodging an appeal laid; refusing to condone delay can result in a meritorious matter being thrown out at the very threshold and 3 cause o…