Commissioner of Income Tax v. Mechmen

60 Taxmann.com 484High Court2015#798 most cited

What is Commissioner of Income Tax v. Mechmen authority for?

For initiating proceedings under Section 153C against a person other than the one searched, the Assessing Officer (AO) must mandatorily record satisfaction that seized assets/documents belong to that other person. This satisfaction is a jurisdictional prerequisite, even if the AO for both the searched person and the other person is the same.

129

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2015 to 2025.

Also referred to as

Commissioner of Income Tax v. Mechmen · Section 153C · mandatory satisfaction · AO jurisdiction · common AO · seized assets · other person assessment · search assessment · Section 132

Also reported as

380 ITR 591233 Taxmann 540280 CTR 198

Sections most often in play

Section 153CSection 143(3)Section 153ASection 132Section 147Section 148Section 151Section 158BD

Issues it is cited on

section 153atosection 153b(1)(a)section 153cofabatement of assessmentsection 132(4a)(i)section 6(3)(ii)section 153b(1)section 292c(1)(i)section 153c proceedingssection 158bdsection 113section 292c(1)

Judgments citing Commissioner of Income Tax v. Mechmen

M/S Reliance Estate Agency, New Delhi vs. ACIT, Faridabad

ITA 1617/DEL/2011[2004-05]Status: DisposedITAT Delhi30 Jul 2018AY 2004-05

Bench: Shri Bhavnesh Saini & Shri O.P. Kant

For Appellant: Shri Deepesh GargFor Respondent: Ms. Parmita Tripathi
Section 133ASection 153CSection 271(1)(c)

…nts was required, satisfaction' was a must.” 16 ITA.Nos.1614 to 1619/Del./2011, 484/Del./2014, 760/Del./2016, 485/Del./2014 M/s. Reliance Estate Agency, Faridabad. 7.8. Judgment of Hon’ble Madhya Pradesh High Court in the case of CIT vs. Mechmen 11-C (2016) 380 ITR 591 (M.P.) in which it was held as under : “Where pursuant to search proceedings carried out at premises of partners, assessment proceedings were completed in case of assessee-firm under section 153C, read with section 143(3), since no satisfaction had been recorded prior to issuance of notice under section 153C, impugned assessment proceedings d…

M/S Reliance Estate Agency, New Delhi vs. ACIT, Faridabad

ITA 1616/DEL/2011[2003-04]Status: DisposedITAT Delhi30 Jul 2018AY 2003-04

Bench: Shri Bhavnesh Saini & Shri O.P. Kant

For Appellant: Shri Deepesh GargFor Respondent: Ms. Parmita Tripathi
Section 133ASection 153CSection 271(1)(c)

…nts was required, satisfaction' was a must.” 16 ITA.Nos.1614 to 1619/Del./2011, 484/Del./2014, 760/Del./2016, 485/Del./2014 M/s. Reliance Estate Agency, Faridabad. 7.8. Judgment of Hon’ble Madhya Pradesh High Court in the case of CIT vs. Mechmen 11-C (2016) 380 ITR 591 (M.P.) in which it was held as under : “Where pursuant to search proceedings carried out at premises of partners, assessment proceedings were completed in case of assessee-firm under section 153C, read with section 143(3), since no satisfaction had been recorded prior to issuance of notice under section 153C, impugned assessment proceedings d…

M/S Reliance Estate Agency, New Delhi vs. ACIT, Faridabad

ITA 1615/DEL/2011[2002-03]Status: DisposedITAT Delhi30 Jul 2018AY 2002-03

Bench: Shri Bhavnesh Saini & Shri O.P. Kant

For Appellant: Shri Deepesh GargFor Respondent: Ms. Parmita Tripathi
Section 133ASection 153CSection 271(1)(c)

…nts was required, satisfaction' was a must.” 16 ITA.Nos.1614 to 1619/Del./2011, 484/Del./2014, 760/Del./2016, 485/Del./2014 M/s. Reliance Estate Agency, Faridabad. 7.8. Judgment of Hon’ble Madhya Pradesh High Court in the case of CIT vs. Mechmen 11-C (2016) 380 ITR 591 (M.P.) in which it was held as under : “Where pursuant to search proceedings carried out at premises of partners, assessment proceedings were completed in case of assessee-firm under section 153C, read with section 143(3), since no satisfaction had been recorded prior to issuance of notice under section 153C, impugned assessment proceedings d…

M/S Reliance Estate Agency, New Delhi vs. ACIT, Faridabad

ITA 1614/DEL/2011[2001-02]Status: DisposedITAT Delhi30 Jul 2018AY 2001-02

Bench: Shri Bhavnesh Saini & Shri O.P. Kant

For Appellant: Shri Deepesh GargFor Respondent: Ms. Parmita Tripathi
Section 133ASection 153CSection 271(1)(c)

…nts was required, satisfaction' was a must.” 16 ITA.Nos.1614 to 1619/Del./2011, 484/Del./2014, 760/Del./2016, 485/Del./2014 M/s. Reliance Estate Agency, Faridabad. 7.8. Judgment of Hon’ble Madhya Pradesh High Court in the case of CIT vs. Mechmen 11-C (2016) 380 ITR 591 (M.P.) in which it was held as under : “Where pursuant to search proceedings carried out at premises of partners, assessment proceedings were completed in case of assessee-firm under section 153C, read with section 143(3), since no satisfaction had been recorded prior to issuance of notice under section 153C, impugned assessment proceedings d…

M/S. Dalmia Consolidated Pvt. Ltd., Delhi vs. DCIT, New Delhi

In the result, the appeal of the Assessee is allowed

ITA 2753/DEL/2017[2008-09]Status: DisposedITAT Delhi19 Jul 2018AY 2008-09

Bench: Shri H.S. Sidhu & Shri T.S. Kapoorassessment Year: 2008-09

For Appellant: Sh. Hiren Mehta, CAFor Respondent: Ms. Rachna Singh, CIT(DR)
Section 132(1)Section 142(1)Section 143(2)Section 153ASection 153CSection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI T.S. KAPOOR, ACCOUNTANT MEMBER Assessment Year: 2008-09 M/s Dalmia Consolidated Pvt. Ltd., vs. DCIT, Circle 7(1), (formerly known as Dalmia Infrastructure New Delhi Pvt. Ltd.) A-218, Ground Floor, Okhla Industrial Estate, Phase-I, Delhi – 110 020 (PAN : AACCD7702P) (APPELLANT) (RESPONDENT) Assessee by : Sh. Hiren Mehta, CA Department by : Ms. Rachna Singh, CIT(DR) ORDER PER H.S. SIDHU, JM The Assessee has filed the Appeal against the impugned Order dated 22.3.2017 of Ld. CIT(A)-37, New Delhi…

Deputy Commissioner of Income Tax, Central Circle-7(2), Mumbai vs. L.S.Developers, Mumbai

In the result, all the appeals of the Revenue stand dismissed

ITA 4827/MUM/2017[2007-08]Status: DisposedITAT Mumbai01 Jan 2018AY 2007-08
For Appellant: Shri N. HemalathaFor Respondent: Shri Satish Modi
Section 132Section 143(3)Section 153ASection 153C

…nd only thereafter, the A.O. could have assumed jurisdiction u/s.153C to issue notice and make assessment in the case of Lata Deshmukh. This follows from the decision of the Hon'ble High Court of M.P. in the case of CIT vs. M/s Mechmen Bhopal dated 10.7.2015 (380 ITR 591), in which, after considering the decision of the Hon'ble Supreme Court in the case of CIT vs. Calcutta Knitwears 362 ITR 673 (SC), it has been held as under :- "18. The concomitant of this conclusion, is that, the legal position as applicable to section 158BD regarding satisfaction in the first instance of the first Assessing Officer forwarding…

Krupa Land Ltd, Mumbai vs. DCIT Cen Cir 39, Mumbai

The appeal of the assessee is allowed in terms of our aforesaid observations

ITA 4832/MUM/2014[2008-09]Status: DisposedITAT Mumbai06 Dec 2017AY 2008-09

Bench: Shri R.C.Sharma, Am & Shri Ravish Sood, Jm Krupa Land Ltd., Dcit- Central Circle 39, 11-B, Mitta Towers, „B‟ Wing, बिधम/ R. No. 32(1), Aaykar Nariman Point, Bhawan M.K Road, Vs. Free Press Journal Marg, Mumbai – 400 020 Mumbaii-400021 स्थामी रेखा सं./ जीआइआय सं./ Pan No. Aaecr0433R (अऩीराथी /Appellant) (प्रत्मथी / Respondent) :

For Appellant: Shri Vijay Mehta, A.RFor Respondent: Shri Rajesh Kumar, D.R
Section 132Section 143(3)Section 153CSection 271(1)(c)

…same, the AO is required to record his satisfaction that the assets/documents seized belong to a person i.e the assessee, other than the searched person.. This view is finally settled by Hon‟ble Madhya Pradesh High Court in the case of CIT Vs. Mechmen (2016) 380 ITR 591(MP) wherein the view is expressed in the following manner:- 18. The concomitant of this conclusion, is that, the legal position as applicable to Section 158BD regarding satisfaction in the first instance of the first Assessing Officer forwarding the items to the Assessing Officer having jurisdiction; and in the second instance of the Assessing Of…

Krupa Land Ltd, Mumbai vs. DCIT Cen Cir 39, Mumbai

In the result, the appeal of assessee is allowed and that of the Revenue is dismissed

ITA 632/MUM/2012[2008-09]Status: DisposedITAT Mumbai11 Oct 2017AY 2008-09

Bench: Sri Mahavir Singh, Jm & Sri Nk Pradhan, Am The Jt. Commissioner Of Krupa Land Limited Income Tax (O.S.D), Cc-39, 11, B-Wing, Mittal Towers, Mumbai Free Press Journal Marg, Vs. R. No. 32(1), Ground Floor, Nariman Point, Aayakar Bhavan, M.K. Road, Mumbai-400 021 Mumbai-400 020 Appellant .. Respondent Pan No. Aadck1521E Krupa Land Limited Dy. Commissioner Of 11 ‘B’ Wing, Mittal Tower Income Tax, Cc-39 Nariman Point, Mumbai-400 Mumbai 021 Appellant .. Respondent Pan No. Aadck1521E Revenue By .. Shri Anadi Varma, Cit Dr Assessee By .. Shri Vijay Mehta, Ar Date Of Hearing .. 27-09-2017 Date Of Pronouncement .. 11-10-2017

Section 132Section 143(3)Section 143CSection 153C

…is satisfaction that the assets / documents seized belonged to a person i.e. the assessee, other than the Krupa Land Limited (A.Y:2008-09) searched person. This view is finally settled by Hon’ble Madhya Pradesh High Court in the case of CIT Vs. Mechmen (2016) 380 ITR 591 (MP) wherein the view is expressed in the following manner :- “18. The concomitant of this conclusion, is that, the legal position as applicable to Section 158BD regarding satisfaction in the first instance of the first Assessing Officer forwarding the items to the Assessing Officer having jurisdiction; and in the second instance of the Assessin…

DCIT CC 39, Mumbai vs. Krupa Land Ltd, Mumbai

In the result, the appeal of assessee is allowed and that of the Revenue is dismissed

ITA 605/MUM/2012[2008-09]Status: DisposedITAT Mumbai11 Oct 2017AY 2008-09

Bench: Sri Mahavir Singh, Jm & Sri Nk Pradhan, Am The Jt. Commissioner Of Krupa Land Limited Income Tax (O.S.D), Cc-39, 11, B-Wing, Mittal Towers, Mumbai Free Press Journal Marg, Vs. R. No. 32(1), Ground Floor, Nariman Point, Aayakar Bhavan, M.K. Road, Mumbai-400 021 Mumbai-400 020 Appellant .. Respondent Pan No. Aadck1521E Krupa Land Limited Dy. Commissioner Of 11 ‘B’ Wing, Mittal Tower Income Tax, Cc-39 Nariman Point, Mumbai-400 Mumbai 021 Appellant .. Respondent Pan No. Aadck1521E Revenue By .. Shri Anadi Varma, Cit Dr Assessee By .. Shri Vijay Mehta, Ar Date Of Hearing .. 27-09-2017 Date Of Pronouncement .. 11-10-2017

Section 132Section 143(3)Section 143CSection 153C

…is satisfaction that the assets / documents seized belonged to a person i.e. the assessee, other than the Krupa Land Limited (A.Y:2008-09) searched person. This view is finally settled by Hon’ble Madhya Pradesh High Court in the case of CIT Vs. Mechmen (2016) 380 ITR 591 (MP) wherein the view is expressed in the following manner :- “18. The concomitant of this conclusion, is that, the legal position as applicable to Section 158BD regarding satisfaction in the first instance of the first Assessing Officer forwarding the items to the Assessing Officer having jurisdiction; and in the second instance of the Assessin…

ACIT, Ghaziabad vs. M/S. Jay Dee Securities & Finance Ltd., Delhi

In the result, the appeals of the assessee are allowed and appeals of the revenue are dismissed

ITA 3373/DEL/2012[2003-04]Status: DisposedITAT Delhi27 Apr 2017AY 2003-04

Bench: Shri G.D. Aggarwal & Shri Amit Shukla

For Appellant: Shri P.C. Yadav, AdvocateFor Respondent: Shri N.K. Grover, CIT DR
Section 143(3)Section 153C

…ITA Nos. 3373 to 3378/Del./2012 Assessment Year: 2003-04 to 2008-09 IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH “D” BENCH NEW DELHI) BEFORE SHRI G.D. AGGARWAL, PRESIDENT & SHRI AMIT SHUKLA, JUDICIAL MEMBER ITA Nos. 3373, 3374, 3375, 3376, 3377, 3378/Del./2012 Assessment Years: 2003-04, 2004-05, 2005-06, 2006-07, 2007-08, 2008-09 ACIT Vs. Jay Dee Securities & Central Circle, Finance Ld. CGO Complex-1, Hapur 308, Chhabra Complex, Chungi Road, 8, Veer Sarvarkar, Blick Ghaziabad. Shakarpur, Delhi (Applicant) (Respondent) (PAN: AAACJ2050N) ITA Nos. 5193, 5194, 5195, 5196, 5197, 5198/Del/2012 Assessment Years: 2…

Commissioner of Income Tax vs. Noble Mercantile Pvt. Ltd

ITA/527/2015HC Delhi03 Jan 2017

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE NAJMI WAZIRI

Section 132Section 133ASection 139(1)Section 153C

…d. W.P.(C) No. 525 of 2015 & connected matters Page 11 of 30 [2016] 380 ITR 612 (Del), Commissioner of Income-tax (Central) v. Gopi Apartment [2014] 365 ITR 411 (All) and Commissioner of Income-tax v. Mechmen 11-C [2016] 380 ITR 591 (MP). He also referred to the decisions of this Court in Pr. Commissioner of Income Tax (Central-II) v. Aakash Arogya Mandir Pvt. Ltd. (order dated 28th July, 2015 in ITA No. 509/2015) and ARN Infrastructure India Ltd. v. Assistant Commissioner of Income- Tax, Central Circle-28, New Delhi (order dated 25th April, 2017 in W.P. (C) No. 2768/20…

Pr. Commissioner of Income Tax-06 vs. Nikki Drugs & Chemicals Pvt. Ltd

ITA/419/2015HC Delhi03 Dec 2015
For Appellant: Ms. Suruchi Aggarwal, Senior Standing counsel
Section 132Section 153CSection 260A

…ITA 422/2015 & other connected matters Page 1 of 23 IN THE HIGH COURT OF DELHI AT NEW DELHI % Judgment delivered on: 03.12.2015 + ITA 422/2015 PR. COMMISSIONER OF INCOME TAX-06 ..... Appellant versus NIKKI DRUGS & CHEMICALS PVT. LTD. ..... Respondent WITH + ITA 524/2015 PR. COMMISSIONER OF INCOME TAX – 06 ..... Appellant versus NIKKI DRUGS & CHEMICALS PVT. LTD. ..... Respondent WITH + ITA 381/2015 PR. COMMISSIONER OF INCOME TAX - 06 ..... Appellant versus NIKKI DRUGS & CHEMICALS PVT. LTD. ..... Respondent WITH + ITA 389/20…

Pr. Commissioner of Income Tax-06 vs. Nikki Drugs & Chemicals Pvt. Ltd

ITA/410/2015HC Delhi03 Dec 2015
For Appellant: Ms. Suruchi Aggarwal, Senior Standing counsel
Section 132Section 153CSection 260A

…ITA 422/2015 & other connected matters Page 1 of 23 IN THE HIGH COURT OF DELHI AT NEW DELHI % Judgment delivered on: 03.12.2015 + ITA 422/2015 PR. COMMISSIONER OF INCOME TAX-06 ..... Appellant versus NIKKI DRUGS & CHEMICALS PVT. LTD. ..... Respondent WITH + ITA 524/2015 PR. COMMISSIONER OF INCOME TAX – 06 ..... Appellant versus NIKKI DRUGS & CHEMICALS PVT. LTD. ..... Respondent WITH + ITA 381/2015 PR. COMMISSIONER OF INCOME TAX - 06 ..... Appellant versus NIKKI DRUGS & CHEMICALS PVT. LTD. ..... Respondent WITH + ITA 389/20…

Pr. Commissioner of Income Tax-06 vs. Nikki Drugs & Chemicals Pvt. Ltd

ITA/381/2015HC Delhi03 Dec 2015
For Appellant: Ms. Suruchi Aggarwal, Senior Standing counsel
Section 132Section 153CSection 260A

…ITA 422/2015 & other connected matters Page 1 of 23 IN THE HIGH COURT OF DELHI AT NEW DELHI % Judgment delivered on: 03.12.2015 + ITA 422/2015 PR. COMMISSIONER OF INCOME TAX-06 ..... Appellant versus NIKKI DRUGS & CHEMICALS PVT. LTD. ..... Respondent WITH + ITA 524/2015 PR. COMMISSIONER OF INCOME TAX – 06 ..... Appellant versus NIKKI DRUGS & CHEMICALS PVT. LTD. ..... Respondent WITH + ITA 381/2015 PR. COMMISSIONER OF INCOME TAX - 06 ..... Appellant versus NIKKI DRUGS & CHEMICALS PVT. LTD. ..... Respondent WITH + ITA 389/20…

Pr. Commissioner of Income Tax-06 vs. Nikki Drugs & Chemicals Pvt. Ltd

ITA/653/2015HC Delhi03 Dec 2015
For Appellant: Ms. Suruchi Aggarwal, Senior Standing counsel
Section 132Section 153CSection 260A

…ITA 422/2015 & other connected matters Page 1 of 23 IN THE HIGH COURT OF DELHI AT NEW DELHI % Judgment delivered on: 03.12.2015 + ITA 422/2015 PR. COMMISSIONER OF INCOME TAX-06 ..... Appellant versus NIKKI DRUGS & CHEMICALS PVT. LTD. ..... Respondent WITH + ITA 524/2015 PR. COMMISSIONER OF INCOME TAX – 06 ..... Appellant versus NIKKI DRUGS & CHEMICALS PVT. LTD. ..... Respondent WITH + ITA 381/2015 PR. COMMISSIONER OF INCOME TAX - 06 ..... Appellant versus NIKKI DRUGS & CHEMICALS PVT. LTD. ..... Respondent WITH + ITA 389/20…

Pr. Commissioner of Income Tax-06 vs. Nikki Drugs & Chemicals Pvt. Ltd

ITA/422/2015HC Delhi03 Dec 2015
For Appellant: Ms. Suruchi Aggarwal, Senior Standing counsel
Section 132Section 153CSection 260A

…ITA 422/2015 & other connected matters Page 1 of 23 IN THE HIGH COURT OF DELHI AT NEW DELHI % Judgment delivered on: 03.12.2015 + ITA 422/2015 PR. COMMISSIONER OF INCOME TAX-06 ..... Appellant versus NIKKI DRUGS & CHEMICALS PVT. LTD. ..... Respondent WITH + ITA 524/2015 PR. COMMISSIONER OF INCOME TAX – 06 ..... Appellant versus NIKKI DRUGS & CHEMICALS PVT. LTD. ..... Respondent WITH + ITA 381/2015 PR. COMMISSIONER OF INCOME TAX - 06 ..... Appellant versus NIKKI DRUGS & CHEMICALS PVT. LTD. ..... Respondent WITH + ITA 389/20…

Pr. Commissioner of Income Tax-06 vs. Nikki Drugs & Chemicals Pvt. Ltd

ITA/389/2015HC Delhi03 Dec 2015
For Appellant: Ms. Suruchi Aggarwal, Senior Standing counsel
Section 132Section 153CSection 260A

…ITA 422/2015 & other connected matters Page 1 of 23 IN THE HIGH COURT OF DELHI AT NEW DELHI % Judgment delivered on: 03.12.2015 + ITA 422/2015 PR. COMMISSIONER OF INCOME TAX-06 ..... Appellant versus NIKKI DRUGS & CHEMICALS PVT. LTD. ..... Respondent WITH + ITA 524/2015 PR. COMMISSIONER OF INCOME TAX – 06 ..... Appellant versus NIKKI DRUGS & CHEMICALS PVT. LTD. ..... Respondent WITH + ITA 381/2015 PR. COMMISSIONER OF INCOME TAX - 06 ..... Appellant versus NIKKI DRUGS & CHEMICALS PVT. LTD. ..... Respondent WITH + ITA 389/20…

Pr. Commissioner of Income Tax-06 vs. Nikki Drugs & Chemicals Pvt. Ltd

ITA/793/2015HC Delhi03 Dec 2015
For Appellant: Ms. Suruchi Aggarwal, Senior Standing counsel
Section 132Section 153CSection 260A

…ITA 422/2015 & other connected matters Page 1 of 23 IN THE HIGH COURT OF DELHI AT NEW DELHI % Judgment delivered on: 03.12.2015 + ITA 422/2015 PR. COMMISSIONER OF INCOME TAX-06 ..... Appellant versus NIKKI DRUGS & CHEMICALS PVT. LTD. ..... Respondent WITH + ITA 524/2015 PR. COMMISSIONER OF INCOME TAX – 06 ..... Appellant versus NIKKI DRUGS & CHEMICALS PVT. LTD. ..... Respondent WITH + ITA 381/2015 PR. COMMISSIONER OF INCOME TAX - 06 ..... Appellant versus NIKKI DRUGS & CHEMICALS PVT. LTD. ..... Respondent WITH + ITA 389/20…

Pr. Commissioner of Income Tax-06 vs. Nikki Drugs & Chemicals Pvt. Ltd

ITA/524/2015HC Delhi03 Dec 2015
For Appellant: Ms. Suruchi Aggarwal, Senior Standing counsel
Section 132Section 153CSection 260A

…ITA 422/2015 & other connected matters Page 1 of 23 IN THE HIGH COURT OF DELHI AT NEW DELHI % Judgment delivered on: 03.12.2015 + ITA 422/2015 PR. COMMISSIONER OF INCOME TAX-06 ..... Appellant versus NIKKI DRUGS & CHEMICALS PVT. LTD. ..... Respondent WITH + ITA 524/2015 PR. COMMISSIONER OF INCOME TAX – 06 ..... Appellant versus NIKKI DRUGS & CHEMICALS PVT. LTD. ..... Respondent WITH + ITA 381/2015 PR. COMMISSIONER OF INCOME TAX - 06 ..... Appellant versus NIKKI DRUGS & CHEMICALS PVT. LTD. ..... Respondent WITH + ITA 389/20…

Pr. Commissioner of Income Tax-06 vs. Nikki Drugs & Chemicals Pvt. Ltd

ITA/735/2015HC Delhi03 Dec 2015
For Appellant: Ms. Suruchi Aggarwal, Senior Standing counsel
Section 132Section 153CSection 260A

…ITA 422/2015 & other connected matters Page 1 of 23 IN THE HIGH COURT OF DELHI AT NEW DELHI % Judgment delivered on: 03.12.2015 + ITA 422/2015 PR. COMMISSIONER OF INCOME TAX-06 ..... Appellant versus NIKKI DRUGS & CHEMICALS PVT. LTD. ..... Respondent WITH + ITA 524/2015 PR. COMMISSIONER OF INCOME TAX – 06 ..... Appellant versus NIKKI DRUGS & CHEMICALS PVT. LTD. ..... Respondent WITH + ITA 381/2015 PR. COMMISSIONER OF INCOME TAX - 06 ..... Appellant versus NIKKI DRUGS & CHEMICALS PVT. LTD. ..... Respondent WITH + ITA 389/20…