Dr. Ajit Gupta v. ACIT

79 Taxmann.com 316High Court2017#6784 most cited

What is Dr. Ajit Gupta v. ACIT authority for?

Reassessment proceedings are unsustainable if the reasons recorded for reopening are based on a mistaken factual premise, such as the incorrect assertion that no return of income was filed when one was actually filed.

17

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2021 to 2025.

Also referred to as

Dr Ajit Gupta · reassessment proceedings · Section 147 · Section 151 · reasons to believe · mistaken factual premise · non-application of mind · borrowed satisfaction · no return filed

Also reported as

383 ITR 361

Sections most often in play

Section 147Section 148Section 151Section 10(38)Section 143(3)Section 139(1)Section 153ASection 153C

Issues it is cited on

borrowed satisfactionsection 10(38)non-application of minddocuments seizedsection 153dspecified authoritysection 151reason to believesection 54reassessment proceedingsescapement of incomesection 132(4)

Judgments citing Dr. Ajit Gupta v. ACIT

Sanjeev Garg, New Delhi vs. ACIT, Circle 2(2)(2)(1), Ghaziabad

ITA 992/DEL/2024[2012-13]Status: DisposedITAT Delhi07 Nov 2025AY 2012-13

Bench: Ms. Madhumita Roy & Shri Naveen Chandra

For Appellant: Shri Vipin Jain, FCAFor Respondent: Shri Manish Gupta, Sr. DR
Section 143(2)Section 147Section 148Section 151Section 292BSection 45Section 54

…that no return of income was filed. Accordingly, assessment framed u/s 147/143(3) of the Act is invalid as the facts were wrongly recorded and relied on Gujrat High Court decision in the case of Mumaz Hazi Mohhmad Menon 408 ITR 268(Guj) and Dr Ajit Gupta 383 ITR 361 (Del). ii) Secondly, the assessee challenged the grant of approval u/s 151 by specified Authority as without Page 3 of 20 [A.Y. 2012-13] Shri Sanjeev Garg reading the contents of the reasons and without application of mind. iii) the Assessing Officer while recording his reasons, did not comply with the proviso 1 of section 147 regarding es…

Assisstant Commissioner of Income Tax, Cir, 20(1), Mumbai vs. Amit Sampathraj Shah, Mumbai

In the result appeal filed by the revenue stand dismissed

ITA 5380/MUM/2024[2015-16]Status: DisposedITAT Mumbai29 Aug 2025AY 2015-16

Bench: Smt. Beena Pillai ()

Section 10Section 143Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI BEFORE SMT. BEENA PILLAI (JUDICIAL MEMBER) I.T.A. No. 5380/Mum/2024 Assessment Year: 2015-16 Assisstant Vs. Amit Sampathraj Commissioner of Income Shah Tax, CIR, 20(1), 2701, B Wing, One 3rd Floor, Piramal Avighna Park, Chambers, Lalbaug, Mahadeo Palav Marg, Lower Parel, Currey Road, Parel, Mumbai-400012 Mumbai-400012 PAN:ASYPS7924F (Appellant) (Respondent) Appellant by Shri Harsh Kapadia, Ajay Nagpal Respondent by Shri Kiran K. Chhatrapati, SR. D.R. Date of Hearing 20.08.2025 Date of Pronouncement 29.08.2025 ORDER Per: Smt. Beena Pillai, J.M.: The p…

Pramod Kumar Choudhary, Jaipur vs. ITO, Jaipur

In the result, the appeal of the assessee is allowed

ITA 206/JPR/2025[2012-13]Status: DisposedITAT Jaipur09 Jul 2025AY 2012-13
For Appellant: Shri Vinod Kumar Gupta, CAFor Respondent: Shri Gautam Singh Choudhary, JCIT
Section 143(3)Section 147Section 69

…r years preceding to assessment year 2004-05 and, therefore, its income having escaped assessment, reopening of assessment was on basis of suspicion and non- existent and incorrect facts and it was invalid" Hon'ble Delhi High Court in Dr. Ajit Gupta vs. ACIT, 383 ITR 361 (Del); B. Re-assessment, u/s 147, without issuance of notice u/s 143(2) is invalid: Without prejudice to anything stated above and without any admission, it is humbly submitted as under: 1. It is settled position of law that the once notice for reopening assessment u/s 148 of the Act is issued, the assessee is required to furnish return of income…

Mahesh Narayan Joglekar, Mumbai vs. DCIT, Mumbai

In the result, appeals filed by the assessee are allowed

ITA 6376/MUM/2024[2011-12]Status: DisposedITAT Mumbai27 Feb 2025AY 2011-12

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

Section 132Section 132(4)Section 139(1)Section 143(1)Section 143(3)Section 147Section 148Section 153ASection 153DSection 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL, „D‟ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA No.6204/Mum/2024 to 6210/Mum/2024 & 6376/Mum/2024 (Assessment Year :2011-12 to 2018-19) Mahesh Narayan Joglekar Vs. DCIT CC 4(1) 23rd Floor, Samriddhi Mumbai Garden, Opp. Ishwar Nagar, Mumbai- 400 078 PAN/GIR No.AARPJ0168P (Appellant) .. (Respondent) Assessee by Shri Vinod Kumar Bindal (Hybrid) / Shri Satish Kumar Gupta Revenue by Smt. Sanyogita Nagpal, CIT DR Date of Hearing 20/02/2025 Date of Pronouncement 27/02/2025 आदेश / O R D E R PER BENCH: The aforesaid appeals…

Mahesh Narayan Joglekar, Mumbai vs. DCIT CC-4(1), Mumbai

In the result, appeals filed by the assessee are allowed

ITA 6210/MUM/2024[2018-19]Status: DisposedITAT Mumbai27 Feb 2025AY 2018-19
Section 132Section 139(1)Section 143(1)Section 143(3)Section 147Section 148Section 153ASection 153DSection 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘D’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA No.6204/Mum/2024 to 6210/Mum/2024 & 6376/Mum/2024 (Assessment Year :2011-12 to 2018-19) Mahesh Narayan Joglekar Vs. DCIT CC 4(1) 23rd Floor, Samriddhi Mumbai Garden, Opp. Ishwar Nagar, Mumbai- 400 078 (Appellant) PAN/GIR No.AARPJ0168P (Respondent) Assessee by Shri Vinod Kumar Bindal (Hybrid) / Shri Satish Kumar Gupta Revenue by Smt. Sanyogita Nagpal, CIT DR Date of Hearing 20/02/2025 Date of Pronouncement 27/02/2025 आदेश / ORDER PER BENCH: The aforesaid appeals have been fi…

Mahesh Narayan Joglekar, Mumbai vs. DCIT CC-4(1), Mumbai

In the result, appeals filed by the assessee are allowed

ITA 6209/MUM/2024[2017-18]Status: DisposedITAT Mumbai27 Feb 2025AY 2017-18

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

Section 132Section 132(4)Section 139(1)Section 143(1)Section 143(3)Section 147Section 148Section 153ASection 153DSection 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL, „D‟ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA No.6204/Mum/2024 to 6210/Mum/2024 & 6376/Mum/2024 (Assessment Year :2011-12 to 2018-19) Mahesh Narayan Joglekar Vs. DCIT CC 4(1) 23rd Floor, Samriddhi Mumbai Garden, Opp. Ishwar Nagar, Mumbai- 400 078 PAN/GIR No.AARPJ0168P (Appellant) .. (Respondent) Assessee by Shri Vinod Kumar Bindal (Hybrid) / Shri Satish Kumar Gupta Revenue by Smt. Sanyogita Nagpal, CIT DR Date of Hearing 20/02/2025 Date of Pronouncement 27/02/2025 आदेश / O R D E R PER BENCH: The aforesaid appeals…

Mahesh Narayan Joglekar, Mumbai vs. DCIT CC-4(1), Mumbai

In the result, appeals filed by the assessee are allowed

ITA 6208/MUM/2024[2016-17]Status: DisposedITAT Mumbai27 Feb 2025AY 2016-17

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

Section 132Section 132(4)Section 139(1)Section 143(1)Section 143(3)Section 147Section 148Section 153ASection 153DSection 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL, „D‟ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA No.6204/Mum/2024 to 6210/Mum/2024 & 6376/Mum/2024 (Assessment Year :2011-12 to 2018-19) Mahesh Narayan Joglekar Vs. DCIT CC 4(1) 23rd Floor, Samriddhi Mumbai Garden, Opp. Ishwar Nagar, Mumbai- 400 078 PAN/GIR No.AARPJ0168P (Appellant) .. (Respondent) Assessee by Shri Vinod Kumar Bindal (Hybrid) / Shri Satish Kumar Gupta Revenue by Smt. Sanyogita Nagpal, CIT DR Date of Hearing 20/02/2025 Date of Pronouncement 27/02/2025 आदेश / O R D E R PER BENCH: The aforesaid appeals…

Mahesh Narayan Joglekar, Mumbai vs. DCIT CC-4(1), Mumbai

In the result, appeals filed by the assessee are allowed

ITA 6207/MUM/2024[2015-16]Status: DisposedITAT Mumbai27 Feb 2025AY 2015-16

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

Section 132Section 132(4)Section 139(1)Section 143(1)Section 143(3)Section 147Section 148Section 153ASection 153DSection 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL, „D‟ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA No.6204/Mum/2024 to 6210/Mum/2024 & 6376/Mum/2024 (Assessment Year :2011-12 to 2018-19) Mahesh Narayan Joglekar Vs. DCIT CC 4(1) 23rd Floor, Samriddhi Mumbai Garden, Opp. Ishwar Nagar, Mumbai- 400 078 PAN/GIR No.AARPJ0168P (Appellant) .. (Respondent) Assessee by Shri Vinod Kumar Bindal (Hybrid) / Shri Satish Kumar Gupta Revenue by Smt. Sanyogita Nagpal, CIT DR Date of Hearing 20/02/2025 Date of Pronouncement 27/02/2025 आदेश / O R D E R PER BENCH: The aforesaid appeals…

Mahesh Narayan Joglekar, Mumbai vs. DCIT CC-4(1), Mumbai

In the result, appeals filed by the assessee are allowed

ITA 6206/MUM/2024[2014-15]Status: DisposedITAT Mumbai27 Feb 2025AY 2014-15
Section 132Section 139(1)Section 143(1)Section 143(3)Section 147Section 148Section 153ASection 153DSection 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘D’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA No.6204/Mum/2024 to 6210/Mum/2024 & 6376/Mum/2024 (Assessment Year :2011-12 to 2018-19) Mahesh Narayan Joglekar Vs. DCIT CC 4(1) 23rd Floor, Samriddhi Garden, Opp. Ishwar Nagar, Mumbai- 400 078 Mumbai (Appellant) Assessee by PAN/GIR No.AARPJ0168P (Respondent) Shri Vinod Kumar Bindal (Hybrid) / Shri Satish Kumar Gupta Revenue by Smt. Sanyogita Nagpal, CIT DR Date of Hearing 20/02/2025 Date of Pronouncement 27/02/2025 आदेश / O R DER PER BENCH: The aforesaid appeals have been…

Mahesh Narayan Joglekar, Mumbai vs. DCIT CC-4(1), Mumbai

In the result, appeals filed by the assessee are allowed

ITA 6205/MUM/2024[2013-14]Status: DisposedITAT Mumbai27 Feb 2025AY 2013-14

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

Section 132Section 132(4)Section 139(1)Section 143(1)Section 143(3)Section 147Section 148Section 153ASection 153DSection 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL, „D‟ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA No.6204/Mum/2024 to 6210/Mum/2024 & 6376/Mum/2024 (Assessment Year :2011-12 to 2018-19) Mahesh Narayan Joglekar Vs. DCIT CC 4(1) 23rd Floor, Samriddhi Mumbai Garden, Opp. Ishwar Nagar, Mumbai- 400 078 PAN/GIR No.AARPJ0168P (Appellant) .. (Respondent) Assessee by Shri Vinod Kumar Bindal (Hybrid) / Shri Satish Kumar Gupta Revenue by Smt. Sanyogita Nagpal, CIT DR Date of Hearing 20/02/2025 Date of Pronouncement 27/02/2025 आदेश / O R D E R PER BENCH: The aforesaid appeals…

Mahesh Narayan Joglekar, Mumbai vs. DCIT CC-4(1), Mumbai

In the result, appeals filed by the assessee are allowed

ITA 6204/MUM/2024[2012-13]Status: DisposedITAT Mumbai27 Feb 2025AY 2012-13

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

Section 132Section 132(4)Section 139(1)Section 143(1)Section 143(3)Section 147Section 148Section 153ASection 153DSection 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL, „D‟ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA No.6204/Mum/2024 to 6210/Mum/2024 & 6376/Mum/2024 (Assessment Year :2011-12 to 2018-19) Mahesh Narayan Joglekar Vs. DCIT CC 4(1) 23rd Floor, Samriddhi Mumbai Garden, Opp. Ishwar Nagar, Mumbai- 400 078 PAN/GIR No.AARPJ0168P (Appellant) .. (Respondent) Assessee by Shri Vinod Kumar Bindal (Hybrid) / Shri Satish Kumar Gupta Revenue by Smt. Sanyogita Nagpal, CIT DR Date of Hearing 20/02/2025 Date of Pronouncement 27/02/2025 आदेश / O R D E R PER BENCH: The aforesaid appeals…

Jignesh Sukhdevbhai Patel L/H of Sukhdev Patel, Surat vs. Income Tax Officer, Ward -2(3)(6), Surat

In the result, this ground of appeal is partly allowed

ITA 128/SRT/2023[2012-13]Status: DisposedITAT Surat19 Feb 2025AY 2012-13

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita No. 128/Srt/2023 (Ay 2012-13) (Physical Court Hearing) Jignesh Sukhdevbhai Patel Income Tax Officer, Ward-2(3)(6), 43, Ashutosh Nagri, Surat, Room No.606, बनाम Jahangirpura, Olpad Road, Aaykar Bhavan, Opp. New Civil Vs Surat-395 005 Hospital, Majura Gate, [Pan : Ajapp 1141 J] Surat-395 001 अपीलाथ"/Appellant ""थ" /Respondent

Section 142A(1)Section 142A(6)Section 143(3)Section 147Section 148Section 254(1)Section 50C

…आयकर अपीलीय अिधकरण, सूरत "ायपीठ, सूरत IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No. 128/SRT/2023 (AY 2012-13) (Physical court hearing) Jignesh Sukhdevbhai Patel Income Tax Officer, Ward-2(3)(6), 43, Ashutosh Nagri, Surat, Room No.606, बनाम Jahangirpura, Olpad Road, Aaykar Bhavan, Opp. New Civil Vs Surat-395 005 Hospital, Majura Gate, [PAN : AJAPP 1141 J] Surat-395 001 अपीलाथ"/Appellant ""थ" /Respondent िनधा"रती की ओर से /Assessee by Shri Mehul Shah, CA राज" की ओर से /Revenue by Shri Mukesh J…

Pernia Qureshi Consultancy Pvt Ltd, New Delhi vs. DCIT Central Circle-07, New Delhi

In the result, the appeal of the assessee in ITA No

ITA 992/DEL/2020[2014-15]Status: DisposedITAT Delhi20 Jan 2025AY 2014-15

Bench: Ms. Madhumita Roy & Shri Naveen Chandra

For Appellant: Shri Vipin Jain, FCAFor Respondent: Shri Manish Gupta, Sr. DR
Section 143(2)Section 147Section 148Section 151Section 292BSection 45Section 54

…rded that no return of income was filed. Accordingly, assessment framed u/s 147/143(3) of the Act is invalid as the facts were wrongly recorded and relied on Gujrat High Court decision in the case of Mumaz Hazi Mohhmad Menon 408 ITR 268(Guj) and Dr Ajit Gupta 383 ITR 361 (Del). ii) Secondly, the assessee challenged the grant of approval u/s 151 by specified Authority as without Page 3 of 20 ITA No. 992/DEL/2024 [A.Y. 2012-13] Shri Sanjeev Garg reading the contents of the reasons and without application of mind. iii) the Assessing Officer while recording his reasons, did not comply with the proviso 1 of se…

Standard Tele Towers Pvt. Ltd., New Delhi vs. DCIT, Circle-24(2), New Delhi

ITA 9761/DEL/2019[2010-11]Status: DisposedITAT Delhi19 Jul 2023AY 2010-11

Bench: Sh. N.K.Billaiya & Sh.Anubhav Sharma

Section 132(4)Section 143(3)Section 147Section 148

…by assessee. 6.1 Further reliance was placed on the following judicial decisions for the propositioin that such reasons based on incorrect fact cannot lead to valid reason and to the belief that income has escaped assessment: • Dr. Ajit Gupta vs. ACIT, (2016) 383 ITR 361 (Del). • Shipra Srivastava & Anr vs. ACIT, (2009) 319 ITR 221 (Del). • Mumtaz Haji Mohmad Memon vs. ITO, (2018) 408 ITR 268, (Guj). • Vijay Harishchandra Patel vs. ITO, (2018) 400 ITR 167(Guj). • Reckitt Benckiser Healthcare India Ltd. vs. ACIT, (2014) 360 ITR 427(Guj). • Balkrishna Hiralal Wani vs. ITO (2010) 321 ITR 519 (Bom). • Prashant Joshi…

Kunwar Ayub Ali, Ghaziabad vs. ITO, Ward- 1(3), Ghaziabad

In the result, the appeal of the assessee is allowed

ITA 3137/DEL/2018[2009-10]Status: DisposedITAT Delhi17 Apr 2023AY 2009-10

Bench: Shri Chandra Mohan Garg & Shri Pradip Kumar Kedia

For Appellant: Shri Akhilesh Kumar, AdvFor Respondent: Shri Anuj Garg, Sr.DR
Section 143(1)Section 144Section 147Section 148Section 148(2)

…shed the re-assessment proceedings in Sagar Enterprises vs. ACIT, (2001) 257 ITR 335 (Guj.) where reasons were recorded dehors the fact, i.e., return not filed when the return was actually filed. Similarly, Hon’ble Delhi High Court in Dr. Ajit Gupta vs. ACIT, 383 ITR 361 (Del) has observed that reason for reopening of assessment based on mistaken factual premise is unsustainable in law. 11. In the light of the aforesaid judgments declaring the position of law, we find merit in the plea of the assessee towards inherent lack of jurisdiction under Section 147 of the Act. In the instant case also, the assessee had f…

Vikas Paruthi, Ghaziabad vs. ITO, Ward- 2(1), Ghaziabad

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

ITA 2772/DEL/2018[2011-12]Status: DisposedITAT Delhi31 Mar 2022AY 2011-12

Bench: Shri Narendra Kumar Billaiyaa N D Shri Challa Nagendra Prasad(Through Video Conferencing) आ.अ.सं./ I.T.A No.2772/Del/2018 िनधा"रणवष"/Assessment Year: 2011-12 Shri Vikas Paruthi, Income Tax Officer, Akhilesh Kumar, Advocate, बनाम Chamber No. 206 – 207, Ward : 2 (1), Vs. Ansal Satyam, Rdc Raj Nagar, Ghaziabad. Ghaziabad. Pan No. Amgpp9379M अपीलाथ" /Appellant ""यथ"/Respondent

For Appellant: Shri Pushkar Pandey, AdvocateFor Respondent: Shri Mrinal Kumar Das, Sr. D. R
Section 148Section 151(1)Section 54

…I.T.A. No. 2772/Del/2018 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F” NEW DELHI BEFORE SHRI NARENDRA KUMAR BILLAIYA, ACCOUNTANT MEMBER A N D SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER (Through Video Conferencing) आ.अ.सं./ I.T.A No.2772/Del/2018 िनधा"रणवष"/Assessment Year: 2011-12 Shri Vikas Paruthi, Income Tax Officer, Akhilesh Kumar, Advocate, बनाम Chamber No. 206 – 207, Ward : 2 (1), Vs. Ansal Satyam, RDC Raj Nagar, Ghaziabad. Ghaziabad. PAN No. AMGPP9379M अपीलाथ" /Appellant ""यथ"/Respondent Shri Akhilesh Kumar, Adv.; & िनधा"रतीक"ओरसे /Assessee by : Shri Pushkar Pandey, Advocate. राज"वक"ओरसे /Reven…

ACIT, Central Circle- 30, New Delhi vs. Rajnil Sales Pvt. Ltd., New Delhi

In the result, the appeal of the Revenue is dismissed

ITA 4049/DEL/2017[2008-09]Status: DisposedITAT Delhi09 Jul 2021AY 2008-09

Bench: Shri Amit Shukla & Dr. B.R.R. Kumar

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Sushma Singh, CIT-D.R
Section 131Section 143(1)Section 147Section 148Section 68

…entire amount which was mentioned in the report of the investigation was on account of the escaped income of the Assessee." This also showed that the AO had not applied his mind before issuing notice under Section 148 of the Act.” Dr.Ajit Gupta v. ACIT (2016) 383 ITR 361 15. (Delhi) (HC): It has been held by Hon’ble Delhi High Court that Thereasonforthereopeningoftheassessmentwasamistaken factualpremisethattheassesseehad changed the system of accounting from mercantile to the cash system. It was more than adequately explained by the assessee that this 12 I.T.As. No. 4049/DEL/2017 was an inadvertent error. The as…

Dr. Ajit Gupta v. ACIT (79 Taxmann.com 316) — Cited in 17 Judgments | BharatTax