Hari Iron Trading Co. v. CIT

263 ITR 437High Court2003#637 most cited

What is Hari Iron Trading Co. v. CIT authority for?

For exercising revisional powers under Section 263, the Commissioner must examine the entire record of proceedings, not merely the assessment order, to ascertain whether the Assessing Officer applied their mind or conducted an enquiry on the issues. The 'record' includes all materials available at the time of examination by the Commissioner.

155

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2010 to 2026.

Also referred to as

Hari Iron Trading Co v CIT · 263 ITR 437 · Section 263 · revisional powers · Commissioner · PCIT · entire record · assessment order · lack of enquiry · inadequate enquiry · application of mind

Also reported as

131 Taxmann 535267 CTR 442

Sections most often in play

Section 143(3)Section 263Section 147Section 148Section 10(37)Section 142(1)Section 145A(b)Section 151

Issues it is cited on

section 145a(b)section 45(5)section 57(iv)section 56(2)(viii)section 114section 10(37)malabar industrialrevision u/s 263lack of enquiryenhanced compensationinadequate enquirysection 131(1)

Judgments citing Hari Iron Trading Co. v. CIT

Sanket Jhabak, Raipur vs. Principal Commissioner of Income Tax-1, Raipur

In the result, all the appeals filed by the captioned assessees are allowed in terms of our aforesaid observations

ITA 479/RPR/2024[2013-14]Status: DisposedITAT Raipur19 Feb 2025AY 2013-14

Bench: Shri Ravish Sood & Shri Arun Khodpia

For Appellant: Shri Nikhilesh Begani, Advocate
Section 1Section 147Section 148Section 148ASection 263

…fic mention of acceptance of such claim of the assessee cannot form a basis for concluding that the same was not verified by the A.O is fortified by the judgment of the Hon’ble High Court of Punjab & Haryana in the case of Hari Iron Trading Co. Vs. CIT (2003) 263 ITR 437 (P&H). The Hon’ble High Court in its order has observed as under: “A bare perusal of the aforesaid provisions shows that the CIT can exercise powers under Sub-section (1) of Section 263 of the Act only after examining "the record of any proceedings under the Act". The expression 'record' has also been defined in Clause (b) of the Explanation so…

Sampat Lal Jhabak, Raipur vs. Principal Commissioner of Income Tax-1, Raipur

In the result, all the appeals filed by the captioned assessees are allowed in terms of our aforesaid observations

ITA 478/RPR/2024[2013-14]Status: DisposedITAT Raipur19 Feb 2025AY 2013-14

Bench: Shri Ravish Sood & Shri Arun Khodpia

For Appellant: Shri Nikhilesh Begani, Advocate
Section 1Section 147Section 148Section 148ASection 263

…fic mention of acceptance of such claim of the assessee cannot form a basis for concluding that the same was not verified by the A.O is fortified by the judgment of the Hon’ble High Court of Punjab & Haryana in the case of Hari Iron Trading Co. Vs. CIT (2003) 263 ITR 437 (P&H). The Hon’ble High Court in its order has observed as under: “A bare perusal of the aforesaid provisions shows that the CIT can exercise powers under Sub-section (1) of Section 263 of the Act only after examining "the record of any proceedings under the Act". The expression 'record' has also been defined in Clause (b) of the Explanation so…

Smt. Pushpa Jhabak, Raipur vs. PCIT-1, Raipur

In the result, all the appeals filed by the captioned assessees are allowed in terms of our aforesaid observations

ITA 237/RPR/2024[2013-14]Status: DisposedITAT Raipur19 Feb 2025AY 2013-14

Bench: Shri Ravish Sood & Shri Arun Khodpia

For Appellant: Shri Nikhilesh Begani, Advocate
Section 1Section 147Section 148Section 148ASection 263

…fic mention of acceptance of such claim of the assessee cannot form a basis for concluding that the same was not verified by the A.O is fortified by the judgment of the Hon’ble High Court of Punjab & Haryana in the case of Hari Iron Trading Co. Vs. CIT (2003) 263 ITR 437 (P&H). The Hon’ble High Court in its order has observed as under: “A bare perusal of the aforesaid provisions shows that the CIT can exercise powers under Sub-section (1) of Section 263 of the Act only after examining "the record of any proceedings under the Act". The expression 'record' has also been defined in Clause (b) of the Explanation so…

Smt. Tilottama Jhabak, Raipur vs. PCIT-1, Raipur

In the result, all the appeals filed by the captioned assessees are allowed in terms of our aforesaid observations

ITA 236/RPR/2024[2013-14]Status: DisposedITAT Raipur19 Feb 2025AY 2013-14

Bench: Shri Ravish Sood & Shri Arun Khodpia

For Appellant: Shri Nikhilesh Begani, Advocate
Section 1Section 147Section 148Section 148ASection 263

…fic mention of acceptance of such claim of the assessee cannot form a basis for concluding that the same was not verified by the A.O is fortified by the judgment of the Hon’ble High Court of Punjab & Haryana in the case of Hari Iron Trading Co. Vs. CIT (2003) 263 ITR 437 (P&H). The Hon’ble High Court in its order has observed as under: “A bare perusal of the aforesaid provisions shows that the CIT can exercise powers under Sub-section (1) of Section 263 of the Act only after examining "the record of any proceedings under the Act". The expression 'record' has also been defined in Clause (b) of the Explanation so…

Smt. Sushila Devi Jhabak, Raipur vs. PCIT-1, Raipur

In the result, all the appeals filed by the captioned assessees are allowed in terms of our aforesaid observations

ITA 235/RPR/2024[2013-14]Status: DisposedITAT Raipur19 Feb 2025AY 2013-14

Bench: Shri Ravish Sood & Shri Arun Khodpia

For Appellant: Shri Nikhilesh Begani, Advocate
Section 1Section 147Section 148Section 148ASection 263

…fic mention of acceptance of such claim of the assessee cannot form a basis for concluding that the same was not verified by the A.O is fortified by the judgment of the Hon’ble High Court of Punjab & Haryana in the case of Hari Iron Trading Co. Vs. CIT (2003) 263 ITR 437 (P&H). The Hon’ble High Court in its order has observed as under: “A bare perusal of the aforesaid provisions shows that the CIT can exercise powers under Sub-section (1) of Section 263 of the Act only after examining "the record of any proceedings under the Act". The expression 'record' has also been defined in Clause (b) of the Explanation so…

Sanjog Jhabak L/H of Late Gautam Chand Jhabak, Raipur vs. Principal Commissioner of Income Tax, Raipur-1, Raipur

In the result, all the appeals filed by the captioned assessees are allowed in terms of our aforesaid observations

ITA 234/RPR/2024[2013-14]Status: DisposedITAT Raipur19 Feb 2025AY 2013-14

Bench: Shri Ravish Sood & Shri Arun Khodpia

For Appellant: Shri Nikhilesh Begani, Advocate
Section 1Section 147Section 148Section 148ASection 263

…fic mention of acceptance of such claim of the assessee cannot form a basis for concluding that the same was not verified by the A.O is fortified by the judgment of the Hon’ble High Court of Punjab & Haryana in the case of Hari Iron Trading Co. Vs. CIT (2003) 263 ITR 437 (P&H). The Hon’ble High Court in its order has observed as under: “A bare perusal of the aforesaid provisions shows that the CIT can exercise powers under Sub-section (1) of Section 263 of the Act only after examining "the record of any proceedings under the Act". The expression 'record' has also been defined in Clause (b) of the Explanation so…

Sanjog Jhabak, Raipur vs. Principal Commissioner of Income Tax, Raipur-1, Raipur

In the result, all the appeals filed by the captioned assessees are allowed in terms of our aforesaid observations

ITA 233/RPR/2024[2013-14]Status: DisposedITAT Raipur19 Feb 2025AY 2013-14

Bench: Shri Ravish Sood & Shri Arun Khodpia

For Appellant: Shri Nikhilesh Begani, Advocate
Section 1Section 147Section 148Section 148ASection 263

…fic mention of acceptance of such claim of the assessee cannot form a basis for concluding that the same was not verified by the A.O is fortified by the judgment of the Hon’ble High Court of Punjab & Haryana in the case of Hari Iron Trading Co. Vs. CIT (2003) 263 ITR 437 (P&H). The Hon’ble High Court in its order has observed as under: “A bare perusal of the aforesaid provisions shows that the CIT can exercise powers under Sub-section (1) of Section 263 of the Act only after examining "the record of any proceedings under the Act". The expression 'record' has also been defined in Clause (b) of the Explanation so…

Jarnail Singh, Bilaspur vs. Principal Commissioner of Income Tax-1, Chandigarh

In the result, both the appeals of the assessee are disposed off in light of aforesaid directions

ITA 395/CHANDI/2023[2012-13]Status: DisposedITAT Chandigarh30 Jan 2025AY 2012-13

Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)

For Appellant: Shri Tej Mohan Singh, AdvocateFor Respondent: Shri Rohit Sharma, CIT DR
Section 263

…tion of revisional power and in support thereof, reliance was placed on the following judgments: • CIT vs. Anil Kumar Sharma 335 ITR 83 (Del HC) • CIT vs. Hindustan Marketing and Advertising Co. Ltd. 341 ITR 180 (Del HC) • Hari Iron Trading Co. vs. CIT (2003) 263 ITR 437 (P & H) • CTT vs. Gabriel (India) Ltd. (1993) 203 ITR-108 (Bom) • Malabar Industrial Co. Ltd. vs. CIT (2000) 243-ITR-83 (SC) • CIT vs. Max India Ltd. 295 ITR 282(SC) • CIT vs. Sunbeam Auto Ltd. reported in 332 ITR 16(Del) • Sh. Narian Singla vs. Principal Commissioner of Income Tax (Central), Ludhiana 62 Taxman.com 255(Chd) • Ganpati Internation…

Jarnail Singh, Bilaspur vs. Principal Commissioner of Income Tax-1, Chandigarh

In the result, both the appeals of the assessee are disposed off in light of aforesaid directions

ITA 394/CHANDI/2023[2011-2012]Status: DisposedITAT Chandigarh30 Jan 2025AY 2011-2012

Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)

For Appellant: Shri Tej Mohan Singh, AdvocateFor Respondent: Shri Rohit Sharma, CIT DR
Section 263

…tion of revisional power and in support thereof, reliance was placed on the following judgments: • CIT vs. Anil Kumar Sharma 335 ITR 83 (Del HC) • CIT vs. Hindustan Marketing and Advertising Co. Ltd. 341 ITR 180 (Del HC) • Hari Iron Trading Co. vs. CIT (2003) 263 ITR 437 (P & H) • CTT vs. Gabriel (India) Ltd. (1993) 203 ITR-108 (Bom) • Malabar Industrial Co. Ltd. vs. CIT (2000) 243-ITR-83 (SC) • CIT vs. Max India Ltd. 295 ITR 282(SC) • CIT vs. Sunbeam Auto Ltd. reported in 332 ITR 16(Del) • Sh. Narian Singla vs. Principal Commissioner of Income Tax (Central), Ludhiana 62 Taxman.com 255(Chd) • Ganpati Internation…

Horizon Dwellings Private Limited, Bareilly vs. PCIT, Bareilly

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

ITA 77/LKW/2022[2017-2018]Status: DisposedITAT Lucknow06 Jan 2025AY 2017-2018

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguriahorizon Dwellings Pvt Ltd V. Pcit, Bareilly, Navjeevan Appartments, Income Tax Department, Opposite Parag Factory, Bareilly (Up)-243001. Badaun Road, Kargaina, Bareilly-243001. Pan:Aacch6839F (Appellant) (Respondent) Appellant By: Shri Rakesh Garg, Adv. Respondent By: Shri Sunil Kumar Rajwanshi, Addl. Cit(Dr) O R D E R

For Appellant: Shri Rakesh Garg, AdvFor Respondent: Shri Sunil Kumar Rajwanshi, Addl
Section 143(3)Section 263

…ng the said power receipts proceeds on an erroneous assumption, the same could be set aside by the Tribunal. Finding of the tribunal is not shown to be perverse. No substantial question of law rises. 6. The appeal was dismissed” Hari lron Trading Co. v. CIT, (263 ITR 437) P&H); “....4 bare perusal of the aforesaid provisions shows that the CIT can exercise powers under Sub-section (1) of Section 263 of the Act only after examining "the record of any proceedings under the Act". The expression 'record' has also been defined in Clause (b) of the Explanation so as to include ail records relating to any proceedings av…

Shri Chetan Sharma, Kanpur vs. Principal Commissioner of Income Tax (Central), Kanpur

In the result, both appeals are allowed

ITA 343/LKW/2019[2014-15]Status: DisposedITAT Lucknow06 Jan 2025AY 2014-15

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

For Appellant: Shri Samrat Chandra, CAFor Respondent: Shri. Sanjeev Krishna Sharma, Addl
Section 153DSection 263

…Family Trust Vs. CIT 171 ITR 698 (All): it was held by jurisdictional High Court that merely because the assessment is brief and cryptic that itself would not be a case for revisional under section 263 of the Act. In the case of Hari Iron Trading Co. Vs. CIT 263 ITR 437: Hon'ble High Court held that A bare perusal of the aforesaid provision shows that the Commissioner can exercise powers under sub-section (1) of section 263 of the Act only after examining “the record of any proceedings under the Act”. The expression “record” has also been defined in clause (b) of the Explanation so as to include the Commissione…

Mikuni India Private Limited, Alwar vs. Principal Commissioner of Income Tax, PCIT

12. In view of the above discussion, we find merit in this appeal, when the assessment order dated 27

ITA 745/JPR/2024[2017-18]Status: DisposedITAT Jaipur26 Dec 2024AY 2017-18

Bench: passing the impugned order, Learned PCIT issued notice to the assessee, as Learned PCIT found that the Assessing Officer, while framing the above said assessment and the making addition, did not initiate penalty proceedings 270A of the Act. Learned PCIT was of the view that penalty proceedings were to be initiated under the said provision on account of misreporting of income, which came to be added by the Assessing Officer to the total income of the assessee company. It being a Transfer Pri

For Appellant: Shri Abhishek Agarwal, C.A. (Through V.C.) &For Respondent: Ms. Alka Gautam (CIT)
Section 143(3)Section 144C(5)Section 194C(5)Section 263Section 270ASection 92CSection 94C

…India Pvt. Ltd. vs. ACIT  Copy of decision of Chennai Bench of Tribunal in the case of Mr. Coimbatore Vaiyapuri Maathesh vs ITO [ITA No. 373/Chny/2021].  Copy of decision of Hon’ble Punjab and Haryana High Court in the case of Hari Iron Trading Co. vs. CIT [263 ITR 437]  Copy of decision of Hon’ble Delhi High Court in the case of CIT vs. Eicher Ltd. [294 ITR 310].  Copy of decision of Hon’ble Delhi High Court in the case of CIT vs. Anil Kumar [335 ITR 83].  Copy of decision of Hon'ble Supreme Court in the case of CIT vs. Amitabh Bachchan [384 ITR 200].  Copy of decision of Hon’ble Gujarat High Court in the…

Keller (M) Sdn Bhd, Chennai vs. DCIT Intl Tax 1(2), Chennai

In the result, the appeal of the assessee stands allowed

ITA 1319/CHNY/2023[2018-19]Status: DisposedITAT Chennai28 Aug 2024AY 2018-19

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm आयकरअपील सं./ Ita No.1319/Chny/2023 (िनधा"रणवष" / Assessment Year: 2018-2019) Vs. The Deputy Commissioner Of Keller (M) Sdn Bhd, Income Tax, 7Th Floor, Centennial Square, International Taxation 1(2) No.6A, Dr. Ambedkar Road, Chennai. Kodambakkam, Chennai 600 024. [Pan: Aagck 8014M] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Shri. Ashik Shah, C.A. ""यथ" क" ओर से /Respondent By : Shri. Nilay Baran Som, Irs, Cit.

For Appellant: Shri. Ashik Shah, C.AFor Respondent: Shri. Nilay Baran Som, IRS, CIT
Section 133(6)Section 139Section 143(3)Section 147Section 154Section 239Section 263

…td. 5 Sunbeam Auto Ltd. HC-Delhi 332 ITR 167 22 6 Spectra Shares & Scrips HC-Andhra 354 ITR 35 33 (P.) Ltd. Pradesh 7 Saravana Developers HC-Karnataka 387 ITR 239 57 8 Chemsworth (P.) Ltd. HC-Karnataka 119 taxmann.com 65 358 9 Hari Iron Trading Co HC-Punjab & 263 ITR 437 69 Haryana 10 Shriram Properties Limited ITAT-Chennai 2023 (4) TMI 375 76 11 Cavinkare (P.) Ltd. ITAT-Chennai 149 taxmann.com 97 296 12 Rajkumar Impex Pvt. Ltd. ITAT-Chennai 2023 (6) TMI 812 108 13 FCA Engineering India Pvt. ITAT-Chennai ITA No. 117 Ltd. 684/CHNY/2023 B. Refund cannot be denied merely on account of non-furnishing of the return S…

Rvr Technologies Ltd., Mandideep vs. ITO-2(1), Bhopal

In the result, appeal for A

ITA 277/IND/2023[2014-15]Status: DisposedITAT Indore30 May 2024AY 2014-15

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 143(3)Section 147Section 148Section 271E

…sion of the Full Bench in Kelvinator of India Ltd.’s case (supra) and rely upon the decision of the Division Bench in Consolidated Photo & Finvest Ltd.’s case (supra). That would be subversive of judicial discipline. 15. In Hari Iron Trading Co. v. CIT [2003] 263 ITR 437, a Division Bench of Punjab and Haryana High Court observed that an assessee has no control over the way an assessment order is drafted. It was observed that generally, the issues which are accepted by the Assessing Officer do not find mention in the assessment order and only such points are taken note of on which the assessee’s explanations are…

Rvr Technologies Ltd., Mandideep vs. Addl. CIT-Range-3, Bhopal

In the result, appeal for A

ITA 276/IND/2023[2009-10]Status: DisposedITAT Indore30 May 2024AY 2009-10

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 143(3)Section 147Section 148Section 271E

…sion of the Full Bench in Kelvinator of India Ltd.’s case (supra) and rely upon the decision of the Division Bench in Consolidated Photo & Finvest Ltd.’s case (supra). That would be subversive of judicial discipline. 15. In Hari Iron Trading Co. v. CIT [2003] 263 ITR 437, a Division Bench of Punjab and Haryana High Court observed that an assessee has no control over the way an assessment order is drafted. It was observed that generally, the issues which are accepted by the Assessing Officer do not find mention in the assessment order and only such points are taken note of on which the assessee’s explanations are…

Rvr Technologies Ltd., Mandideep vs. ACIT-3(1), Bhopal

In the result, appeal for A

ITA 275/IND/2023[2008-09]Status: DisposedITAT Indore30 May 2024AY 2008-09

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 143(3)Section 147Section 148Section 271E

…sion of the Full Bench in Kelvinator of India Ltd.’s case (supra) and rely upon the decision of the Division Bench in Consolidated Photo & Finvest Ltd.’s case (supra). That would be subversive of judicial discipline. 15. In Hari Iron Trading Co. v. CIT [2003] 263 ITR 437, a Division Bench of Punjab and Haryana High Court observed that an assessee has no control over the way an assessment order is drafted. It was observed that generally, the issues which are accepted by the Assessing Officer do not find mention in the assessment order and only such points are taken note of on which the assessee’s explanations are…

The Mullanpur Garibdas Co-Op Multipurpose Society, Mohali vs. DCIT, C-6(1), Mohali

ITA 645/CHANDI/2019[2012-13]Status: DisposedITAT Chandigarh16 May 2024AY 2012-13

Bench: SHRI A.D.JAIN (Vice President), SHRI KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Tej Mohan Singh, AdvocateFor Respondent: Smt. Garima Singh, CIT, DR
Section 263Section 56Section 80PSection 80P(2)(d)

…y and allowed the claim. Therefore, the revisionary power was wrongly exercised. ITA 515/CHD/2017 ITA 569/CHD/2018 & ITA 645/CHD/2019 27 22. Further, as rightly contended, as held by the jurisdictional High Court in 'Hari Iron Trading Company Versus CIT', 263 ITR 437 (P&H), the assessee has no control over the way the assessment order is drafted. For arriving at the conclusion as to whether the AO has examined any issue or not, the entire record needs to be examined. Generally, issues which are accepted do not find mention in the Assessment Order and only such points are taken note of, on which, the assess…

The Mullanpur Garibdas Co-Op Multipurpose Society, Mullanpur vs. Pr. CIT-II, Chandigarh

ITA 569/CHANDI/2018[2013-14]Status: DisposedITAT Chandigarh16 May 2024AY 2013-14

Bench: SHRI A.D.JAIN (Vice President), SHRI KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Tej Mohan Singh, AdvocateFor Respondent: Smt. Garima Singh, CIT, DR
Section 263Section 56Section 80PSection 80P(2)(d)

…y and allowed the claim. Therefore, the revisionary power was wrongly exercised. ITA 515/CHD/2017 ITA 569/CHD/2018 & ITA 645/CHD/2019 27 22. Further, as rightly contended, as held by the jurisdictional High Court in 'Hari Iron Trading Company Versus CIT', 263 ITR 437 (P&H), the assessee has no control over the way the assessment order is drafted. For arriving at the conclusion as to whether the AO has examined any issue or not, the entire record needs to be examined. Generally, issues which are accepted do not find mention in the Assessment Order and only such points are taken note of, on which, the assess…

The Mullanpur Garibdas Co-Op Multipurpose Society, Mohali vs. Pr. CIT-II, Chandigarh

ITA 515/CHANDI/2017[2012-13]Status: DisposedITAT Chandigarh16 May 2024AY 2012-13

Bench: SHRI A.D.JAIN (Vice President), SHRI KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Tej Mohan Singh, AdvocateFor Respondent: Smt. Garima Singh, CIT, DR
Section 263Section 56Section 80PSection 80P(2)(d)

…y and allowed the claim. Therefore, the revisionary power was wrongly exercised. ITA 515/CHD/2017 ITA 569/CHD/2018 & ITA 645/CHD/2019 27 22. Further, as rightly contended, as held by the jurisdictional High Court in 'Hari Iron Trading Company Versus CIT', 263 ITR 437 (P&H), the assessee has no control over the way the assessment order is drafted. For arriving at the conclusion as to whether the AO has examined any issue or not, the entire record needs to be examined. Generally, issues which are accepted do not find mention in the Assessment Order and only such points are taken note of, on which, the assess…

Shree Alekh, Bhavnagar vs. PCIT Ahmedabad-1, Ahmedabad

In the result, appeal filed by the assessee is allowed

ITA 91/AHD/2022[2017-18]Status: HeardITAT Ahmedabad06 Mar 2024AY 2017-18

Bench: Ms. Suchitra Kamble & Shri Waseem Ahmedassessment Year: 2017-18

Section 133ASection 143(3)Section 263Section 40A(3)

…arshadkumar Manilal Patel vs. PCIT – ITA 365/Ahd/2020 CIT vs. Nirma Chemicals Works (P.) Ltd. – 309 ITR 67 (Guj) Gujarat Power Corporation vs. ACIT – 350 ITR 266 (Guj) Rayon Silk Mills vs CIT – 221 ITR 155 @ 158-159 (Guj Hari Iron Trading Co. vs. CIT – [2003] 263 ITR 437 (P&H) CIT vs. Gabriel India Ltd. – [1993] 203 ITR 108 (Bom) CIT vs. Vikas Polymers – 341 ITR 537 (Del) CIT vs. Honda Siel Power Products – 333 ITR 547 @ 557-558 (Del)” 5.1 The Ld. AR further summited that it is settled law that if two views are possible as regards to a particular issue and Assessing Officer adopts either of two such views, then…