Dr. Raghuvendra Singh v. CIT

49 Taxmann.com 544Reported decision2014#6764 most cited

What is Dr. Raghuvendra Singh v. CIT authority for?

An Assessing Officer is justified in referring a case to the Valuation Officer (DVO) under Section 142A if the cost of construction shown in the books of account is not proper or maintained improperly, especially when the assessee surrenders an amount during a search due to unaccounted funds used for construction.

17

judgments rely on this decision, according to BharatTax’s citation analysis of 366,315 Indian tax judgments — from 2016 to 2019.

Also referred to as

Dr. Raghuvendra Singh v. CIT · Section 142A · Section 69 · Income-tax Act · cost of construction · books of account · Assessing Officer · Valuation Officer · DVO · search · unaccounted amount · improper maintenance

Judgments citing Dr. Raghuvendra Singh v. CIT

Smt. Nisha Keshwani, Agra vs. Dy. C.I.T., Central Circle, Agra

In the result, the appeal of the assessee is dismissed

ITA 199/AGR/2013[2008-09]Status: DisposedITAT Agra16 Sept 2019AY 2008-09

Bench: Shri Laliet Kumar & Dr. Mitha Lal Meena

Section 132(1)Section 142(1)Section 142ASection 69Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL AGRA BENCH: AGRA BEFORE SHRI LALIET KUMAR, JUDICIAL MEMBER, AND DR. MITHA LAL MEENA, ACCOUNTANT MEMBER I.T.A No.199/Agra/2013 (ASSESSMENT YEAR-2008-09) Smt. Nisha Keshwani, Vs.. DCIT, Central Circle, 92, Surya Nagar, Agra. Agra. PAN:AHZPK7326B (Appellant) (Respondent) Appellant by Karishma, Adv. Assessee by Shri Sunil Bajpai, CIT. DR. Date of Hearing 01.08.2019 Date of Pronouncement 16.09.2019 ORDER Per Dr. M. L. Meena, A.M.: This appeal emanates from the order of the ld. Commissioner of Income Tax (Appeals)-1, Agra [(in short ‘the ld. CIT(A)], dated 11.02.2013, for A.Y…

The ACIT, Cen-Circle-1, Kozhikkode vs. M/S.Ardra Associates, Thrissur

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

ITA 379/COCH/2017[2014-15]Status: DisposedITAT Cochin30 Apr 2019AY 2014-15

Bench: S/Shri Chandra Poojari, Am & George George K., Jm I.T.A. Nos. 374 To 379/Coch/2017 Assessment Years : 2008-09 To 2012-13 & 2014-15

Section 131Section 142ASection 143(3)Section 263

…1 IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE S/SHRI CHANDRA POOJARI, AM & GEORGE GEORGE K., JM I.T.A. Nos. 374 to 379/Coch/2017 Assessment Years : 2008-09 to 2012-13 & 2014-15 The Assistant Commissioner of Vs. M/s. Ardra Associates, Income-tax, Central Circle-1, Capital Towers, Kozhikode. Thiruambady P.O., Patturaikkal, Thrissur-680 022. [PAN:AAIFA 2325E] (Revenue-Appellant) (Assessee-Respondent) I.T.A. Nos. 495 to 499/Coch/2016 & ITA No. 241/Coch/2018) Assessment Years : 2008-09 to 2012-13 & 2013-14 M/s. Ardra Associates, Vs. The Assistant Commissioner of Capital Towers, Income-…

The ACIT, Cen-Circle-1, Kozhikkode vs. M/S.Ardra Associates, Thrissur

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

ITA 378/COCH/2017[2012-13]Status: DisposedITAT Cochin30 Apr 2019AY 2012-13

Bench: S/Shri Chandra Poojari, Am & George George K., Jm I.T.A. Nos. 374 To 379/Coch/2017 Assessment Years : 2008-09 To 2012-13 & 2014-15

Section 131Section 142ASection 143(3)Section 263

…1 IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE S/SHRI CHANDRA POOJARI, AM & GEORGE GEORGE K., JM I.T.A. Nos. 374 to 379/Coch/2017 Assessment Years : 2008-09 to 2012-13 & 2014-15 The Assistant Commissioner of Vs. M/s. Ardra Associates, Income-tax, Central Circle-1, Capital Towers, Kozhikode. Thiruambady P.O., Patturaikkal, Thrissur-680 022. [PAN:AAIFA 2325E] (Revenue-Appellant) (Assessee-Respondent) I.T.A. Nos. 495 to 499/Coch/2016 & ITA No. 241/Coch/2018) Assessment Years : 2008-09 to 2012-13 & 2013-14 M/s. Ardra Associates, Vs. The Assistant Commissioner of Capital Towers, Income-…

The ACIT, Cen-Circle-1, Kozhikkode vs. M/S.Ardra Associates, Thrissur

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

ITA 377/COCH/2017[2011-12]Status: DisposedITAT Cochin30 Apr 2019AY 2011-12

Bench: S/Shri Chandra Poojari, Am & George George K., Jm I.T.A. Nos. 374 To 379/Coch/2017 Assessment Years : 2008-09 To 2012-13 & 2014-15

Section 131Section 142ASection 143(3)Section 263

…1 IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE S/SHRI CHANDRA POOJARI, AM & GEORGE GEORGE K., JM I.T.A. Nos. 374 to 379/Coch/2017 Assessment Years : 2008-09 to 2012-13 & 2014-15 The Assistant Commissioner of Vs. M/s. Ardra Associates, Income-tax, Central Circle-1, Capital Towers, Kozhikode. Thiruambady P.O., Patturaikkal, Thrissur-680 022. [PAN:AAIFA 2325E] (Revenue-Appellant) (Assessee-Respondent) I.T.A. Nos. 495 to 499/Coch/2016 & ITA No. 241/Coch/2018) Assessment Years : 2008-09 to 2012-13 & 2013-14 M/s. Ardra Associates, Vs. The Assistant Commissioner of Capital Towers, Income-…

The ACIT, Cen-Circle-1, Kozhikkode vs. M/S.Ardra Associates, Thrissur

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

ITA 376/COCH/2017[2010-11]Status: DisposedITAT Cochin30 Apr 2019AY 2010-11

Bench: S/Shri Chandra Poojari, Am & George George K., Jm I.T.A. Nos. 374 To 379/Coch/2017 Assessment Years : 2008-09 To 2012-13 & 2014-15

Section 131Section 142ASection 143(3)Section 263

…1 IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE S/SHRI CHANDRA POOJARI, AM & GEORGE GEORGE K., JM I.T.A. Nos. 374 to 379/Coch/2017 Assessment Years : 2008-09 to 2012-13 & 2014-15 The Assistant Commissioner of Vs. M/s. Ardra Associates, Income-tax, Central Circle-1, Capital Towers, Kozhikode. Thiruambady P.O., Patturaikkal, Thrissur-680 022. [PAN:AAIFA 2325E] (Revenue-Appellant) (Assessee-Respondent) I.T.A. Nos. 495 to 499/Coch/2016 & ITA No. 241/Coch/2018) Assessment Years : 2008-09 to 2012-13 & 2013-14 M/s. Ardra Associates, Vs. The Assistant Commissioner of Capital Towers, Income-…

The ACIT, Cen-Circle-1, Kozhikkode vs. M/S.Ardra Associates, Thrissur

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

ITA 375/COCH/2017[2009-10]Status: DisposedITAT Cochin30 Apr 2019AY 2009-10

Bench: S/Shri Chandra Poojari, Am & George George K., Jm I.T.A. Nos. 374 To 379/Coch/2017 Assessment Years : 2008-09 To 2012-13 & 2014-15

Section 131Section 142ASection 143(3)Section 263

…1 IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE S/SHRI CHANDRA POOJARI, AM & GEORGE GEORGE K., JM I.T.A. Nos. 374 to 379/Coch/2017 Assessment Years : 2008-09 to 2012-13 & 2014-15 The Assistant Commissioner of Vs. M/s. Ardra Associates, Income-tax, Central Circle-1, Capital Towers, Kozhikode. Thiruambady P.O., Patturaikkal, Thrissur-680 022. [PAN:AAIFA 2325E] (Revenue-Appellant) (Assessee-Respondent) I.T.A. Nos. 495 to 499/Coch/2016 & ITA No. 241/Coch/2018) Assessment Years : 2008-09 to 2012-13 & 2013-14 M/s. Ardra Associates, Vs. The Assistant Commissioner of Capital Towers, Income-…

The ACIT, Cen-Circle-1, Kozhikkode vs. M/S.Ardra Associates, Thrissur

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

ITA 374/COCH/2017[2008-09]Status: DisposedITAT Cochin30 Apr 2019AY 2008-09

Bench: S/Shri Chandra Poojari, Am & George George K., Jm I.T.A. Nos. 374 To 379/Coch/2017 Assessment Years : 2008-09 To 2012-13 & 2014-15

Section 131Section 142ASection 143(3)Section 263

…1 IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE S/SHRI CHANDRA POOJARI, AM & GEORGE GEORGE K., JM I.T.A. Nos. 374 to 379/Coch/2017 Assessment Years : 2008-09 to 2012-13 & 2014-15 The Assistant Commissioner of Vs. M/s. Ardra Associates, Income-tax, Central Circle-1, Capital Towers, Kozhikode. Thiruambady P.O., Patturaikkal, Thrissur-680 022. [PAN:AAIFA 2325E] (Revenue-Appellant) (Assessee-Respondent) I.T.A. Nos. 495 to 499/Coch/2016 & ITA No. 241/Coch/2018) Assessment Years : 2008-09 to 2012-13 & 2013-14 M/s. Ardra Associates, Vs. The Assistant Commissioner of Capital Towers, Income-…

M/S.Ardra Associates, Trichur vs. The DCIT, Calicut

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

ITA 499/COCH/2016[2012-13]Status: DisposedITAT Cochin30 Apr 2019AY 2012-13

Bench: S/Shri Chandra Poojari, Am & George George K., Jm I.T.A. Nos. 374 To 379/Coch/2017 Assessment Years : 2008-09 To 2012-13 & 2014-15

Section 131Section 142ASection 143(3)Section 263

…1 IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE S/SHRI CHANDRA POOJARI, AM & GEORGE GEORGE K., JM I.T.A. Nos. 374 to 379/Coch/2017 Assessment Years : 2008-09 to 2012-13 & 2014-15 The Assistant Commissioner of Vs. M/s. Ardra Associates, Income-tax, Central Circle-1, Capital Towers, Kozhikode. Thiruambady P.O., Patturaikkal, Thrissur-680 022. [PAN:AAIFA 2325E] (Revenue-Appellant) (Assessee-Respondent) I.T.A. Nos. 495 to 499/Coch/2016 & ITA No. 241/Coch/2018) Assessment Years : 2008-09 to 2012-13 & 2013-14 M/s. Ardra Associates, Vs. The Assistant Commissioner of Capital Towers, Income-…

M/S.Ardra Associates, Trichur vs. The DCIT, Calicut

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

ITA 498/COCH/2016[2011-12]Status: DisposedITAT Cochin30 Apr 2019AY 2011-12

Bench: S/Shri Chandra Poojari, Am & George George K., Jm I.T.A. Nos. 374 To 379/Coch/2017 Assessment Years : 2008-09 To 2012-13 & 2014-15

Section 131Section 142ASection 143(3)Section 263

…1 IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE S/SHRI CHANDRA POOJARI, AM & GEORGE GEORGE K., JM I.T.A. Nos. 374 to 379/Coch/2017 Assessment Years : 2008-09 to 2012-13 & 2014-15 The Assistant Commissioner of Vs. M/s. Ardra Associates, Income-tax, Central Circle-1, Capital Towers, Kozhikode. Thiruambady P.O., Patturaikkal, Thrissur-680 022. [PAN:AAIFA 2325E] (Revenue-Appellant) (Assessee-Respondent) I.T.A. Nos. 495 to 499/Coch/2016 & ITA No. 241/Coch/2018) Assessment Years : 2008-09 to 2012-13 & 2013-14 M/s. Ardra Associates, Vs. The Assistant Commissioner of Capital Towers, Income-…

M/S.Ardra Associates, Trichur vs. The DCIT, Calicut

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

ITA 497/COCH/2016[2010-11]Status: DisposedITAT Cochin30 Apr 2019AY 2010-11

Bench: S/Shri Chandra Poojari, Am & George George K., Jm I.T.A. Nos. 374 To 379/Coch/2017 Assessment Years : 2008-09 To 2012-13 & 2014-15

Section 131Section 142ASection 143(3)Section 263

…1 IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE S/SHRI CHANDRA POOJARI, AM & GEORGE GEORGE K., JM I.T.A. Nos. 374 to 379/Coch/2017 Assessment Years : 2008-09 to 2012-13 & 2014-15 The Assistant Commissioner of Vs. M/s. Ardra Associates, Income-tax, Central Circle-1, Capital Towers, Kozhikode. Thiruambady P.O., Patturaikkal, Thrissur-680 022. [PAN:AAIFA 2325E] (Revenue-Appellant) (Assessee-Respondent) I.T.A. Nos. 495 to 499/Coch/2016 & ITA No. 241/Coch/2018) Assessment Years : 2008-09 to 2012-13 & 2013-14 M/s. Ardra Associates, Vs. The Assistant Commissioner of Capital Towers, Income-…

M/S.Ardra Associates, Trichur vs. The DCIT, Calicut

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

ITA 496/COCH/2016[2009-10]Status: DisposedITAT Cochin30 Apr 2019AY 2009-10

Bench: S/Shri Chandra Poojari, Am & George George K., Jm I.T.A. Nos. 374 To 379/Coch/2017 Assessment Years : 2008-09 To 2012-13 & 2014-15

Section 131Section 142ASection 143(3)Section 263

…1 IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE S/SHRI CHANDRA POOJARI, AM & GEORGE GEORGE K., JM I.T.A. Nos. 374 to 379/Coch/2017 Assessment Years : 2008-09 to 2012-13 & 2014-15 The Assistant Commissioner of Vs. M/s. Ardra Associates, Income-tax, Central Circle-1, Capital Towers, Kozhikode. Thiruambady P.O., Patturaikkal, Thrissur-680 022. [PAN:AAIFA 2325E] (Revenue-Appellant) (Assessee-Respondent) I.T.A. Nos. 495 to 499/Coch/2016 & ITA No. 241/Coch/2018) Assessment Years : 2008-09 to 2012-13 & 2013-14 M/s. Ardra Associates, Vs. The Assistant Commissioner of Capital Towers, Income-…

M/S.Ardra Associates, Trichur vs. The DCIT(, Trivandrum

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

ITA 495/COCH/2016[2008-09]Status: DisposedITAT Cochin30 Apr 2019AY 2008-09

Bench: S/Shri Chandra Poojari, Am & George George K., Jm I.T.A. Nos. 374 To 379/Coch/2017 Assessment Years : 2008-09 To 2012-13 & 2014-15

Section 131Section 142ASection 143(3)Section 263

…1 IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE S/SHRI CHANDRA POOJARI, AM & GEORGE GEORGE K., JM I.T.A. Nos. 374 to 379/Coch/2017 Assessment Years : 2008-09 to 2012-13 & 2014-15 The Assistant Commissioner of Vs. M/s. Ardra Associates, Income-tax, Central Circle-1, Capital Towers, Kozhikode. Thiruambady P.O., Patturaikkal, Thrissur-680 022. [PAN:AAIFA 2325E] (Revenue-Appellant) (Assessee-Respondent) I.T.A. Nos. 495 to 499/Coch/2016 & ITA No. 241/Coch/2018) Assessment Years : 2008-09 to 2012-13 & 2013-14 M/s. Ardra Associates, Vs. The Assistant Commissioner of Capital Towers, Income-…

Hotel Surya Vilas Palace, Bharatpur vs. ACIT-Circle, Bharatpur

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

ITA 738/JPR/2015[2011-12]Status: DisposedITAT Jaipur14 Jun 2017AY 2011-12

For Appellant: Shri Rajendra Agrawal (C.A.)For Respondent: Smt.Roshanta Meena (Addl.CIT)

Section 142Section 142ASection 142A(1)Section 145(3)Section 56(2)Section 69Section 69B

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR Jh dqy Hkkjr] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI KUL BHARAT, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No.738/JP/15 fu/kZkj.k o"kZ@Assessment Year : 2011-12 cuke M/s Hotel Surya Vilas Palace The ACIT, Circle, Vs. Vill. Jatoli Ghana, NH-11 Agra Bharatpur, (Raj.) Road, Bharatpur, (Raj.) LFkk;h ys[kk la-@thvkbZvkj la-@PAN No. AAFFH4837H vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrhdh vksj ls@Assessee by : Shri Rajendra Agrawal (C.A.) jktLo dh vksj ls@Revenue by : Smt.R…

M/S. J Farm House, Chennai vs. ACIT, Chennai

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

ITA 309/CHNY/2011[2003-04]Status: DisposedITAT Chennai16 Nov 2016AY 2003-04

Bench: Shri Chandra Poojari & Shri Duvvuru Rl Reddy

For Appellant: Shri G.Seetharaman, Chartered AccountantFor Respondent: Shri T.R.Senthil Kumar, Standing Counsel

Section 271(1)(b)Section 69A

…आयकर अपील"य अ"धकरण, ’डी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, CHENNAI "ी चं" पूजार", लेखा सद"य एवं "ी धु"वु" आर.एल रे"डी, "या"यक सद"य के सम" BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI DUVVURU RL REDDY, JUDICIAL MEMBER आयकर अपील सं /I.T.A.No.306, 307, 308 & 309 /Mds/2011 "नधा"रण वष" /Assessment Year : 1995-96, 1996-97, 1997-98 & 2003-04 Jay Farm House, The Assistant Commissioner of No.18, Balamuthukrishnan Street, v. Income-tax, T.Nagar, Chennai – 600 017. Central Circle II(2), Chennai – 600 034. PAN: AAB FJ 6822 G (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं…

Jay Farm House, Chennai vs. ACIT, Chennai

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

ITA 308/CHNY/2011[1997-98]Status: DisposedITAT Chennai16 Nov 2016AY 1997-98

Bench: Shri Chandra Poojari & Shri Duvvuru Rl Reddy

For Appellant: Shri G.Seetharaman, Chartered AccountantFor Respondent: Shri T.R.Senthil Kumar, Standing Counsel

Section 271(1)(b)Section 69A

…आयकर अपील"य अ"धकरण, ’डी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, CHENNAI "ी चं" पूजार", लेखा सद"य एवं "ी धु"वु" आर.एल रे"डी, "या"यक सद"य के सम" BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI DUVVURU RL REDDY, JUDICIAL MEMBER आयकर अपील सं /I.T.A.No.306, 307, 308 & 309 /Mds/2011 "नधा"रण वष" /Assessment Year : 1995-96, 1996-97, 1997-98 & 2003-04 Jay Farm House, The Assistant Commissioner of No.18, Balamuthukrishnan Street, v. Income-tax, T.Nagar, Chennai – 600 017. Central Circle II(2), Chennai – 600 034. PAN: AAB FJ 6822 G (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं…

Jay Farm House, Chennai vs. ACIT, Chennai

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

ITA 307/CHNY/2011[1996-97]Status: DisposedITAT Chennai16 Nov 2016AY 1996-97

Bench: Shri Chandra Poojari & Shri Duvvuru Rl Reddy

For Appellant: Shri G.Seetharaman, Chartered AccountantFor Respondent: Shri T.R.Senthil Kumar, Standing Counsel

Section 271(1)(b)Section 69A

…आयकर अपील"य अ"धकरण, ’डी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, CHENNAI "ी चं" पूजार", लेखा सद"य एवं "ी धु"वु" आर.एल रे"डी, "या"यक सद"य के सम" BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI DUVVURU RL REDDY, JUDICIAL MEMBER आयकर अपील सं /I.T.A.No.306, 307, 308 & 309 /Mds/2011 "नधा"रण वष" /Assessment Year : 1995-96, 1996-97, 1997-98 & 2003-04 Jay Farm House, The Assistant Commissioner of No.18, Balamuthukrishnan Street, v. Income-tax, T.Nagar, Chennai – 600 017. Central Circle II(2), Chennai – 600 034. PAN: AAB FJ 6822 G (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं…

Jay Farm House, Chennai vs. ACIT, Chennai

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

ITA 306/CHNY/2011[1995-96]Status: DisposedITAT Chennai16 Nov 2016AY 1995-96

Bench: Shri Chandra Poojari & Shri Duvvuru Rl Reddy

For Appellant: Shri G.Seetharaman, Chartered AccountantFor Respondent: Shri T.R.Senthil Kumar, Standing Counsel

Section 271(1)(b)Section 69A

…आयकर अपील"य अ"धकरण, ’डी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, CHENNAI "ी चं" पूजार", लेखा सद"य एवं "ी धु"वु" आर.एल रे"डी, "या"यक सद"य के सम" BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI DUVVURU RL REDDY, JUDICIAL MEMBER आयकर अपील सं /I.T.A.No.306, 307, 308 & 309 /Mds/2011 "नधा"रण वष" /Assessment Year : 1995-96, 1996-97, 1997-98 & 2003-04 Jay Farm House, The Assistant Commissioner of No.18, Balamuthukrishnan Street, v. Income-tax, T.Nagar, Chennai – 600 017. Central Circle II(2), Chennai – 600 034. PAN: AAB FJ 6822 G (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं…