Southern Steel Industries v. AAC (CT)

ITA 2960/CHNY/2025[2020-21]Status: DisposedITAT Chennai16 Dec 2025AY 2020-21

…ithout going into merits. The FAA is bound to decide the appeal on merits even in the absence of assessee. This view of ours is supported by the decision of Hon’ble High Court of Madras in the case of Southern Steel Industries vs. AAC (CT), reported in [1996] 101 STC 273 (Mad). In term of the above, the order of FAA is set aside and matter remanded back to his file for fresh adjudication on merits after allowing reasonable opportunity of being heard to the assessee. The assessee is directed to co-operate with the Revenue and shall not seek unnecessary adjournment. It is ordered accordingly. 6. In the result, the…

SUTHIR SUBRAMANIAM,ERODE vs. THE INCOME TAX OFFICER, WARD-2(1), ERODE, ERODE

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

Bench: Shri George George K & Shri Inturi Rama Raoआयकर अपील सं./Ita No.: 2960/Chny/2025 निर्धारण वर्ष/Assessment Year: 2020-21 Shri Suthir Subramaniam, 204/2, Society Road, Kullampalayam, Gobichettipalayam, Erode 638 476. The Income Tax Officer, Vs. Ward 2(1), Erode Pan: Cieps 0588K (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/Appellant By : Shri M.V. Prasad, Ca (Through Virtual Mode) प्रत्यर्थी की ओर से/Respondent By : Shri Bipin.C.N, Cit सुनवाई की तारीख/Date Of Hearing : 16.12.2025 घोषणा की तारीख/Date Of Pronouncement : 16.12.2025 आदेश/Order Per George George K: This Appeal Filed By The Assessee Is Directed Against The Order Of The Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi, Dated 17.09.2025 Passed Under Section 250 Of The Income Tax Act, 1961 (Hereinafter Called 'The Act'). The Relevant Assessment Year Is 2020-21. :-2-:

For Appellant: Shri M.V. Prasad, CAFor Respondent: Shri Bipin.C.N, CIT

ITA 1991/CHNY/2025[2017-18]Status: DisposedITAT Chennai18 Sept 2025AY 2017-18

…ithout going into merits. The FAA is bound to decide the appeal on merits even in the absence of assessee. This view of ours is supported by the decision of Hon'ble High Court of Madras in the case of Southern Steel Industries vs. AAC (CT), reported in [1996] 101 STC 273 (Mad). In term of the above, the order of FAA is set aside. Further, the Ld.AR had submitted that complete details with regard to cash deposits made during the relevant year could not be submitted at the time of assessment proceedings. Therefore, in the interest of justice and fair play, we of the view that the matter ought to be restored to the…

SYED KHAJA MOHIDEEN,CHENNAI vs. ITO, NCW-17(7), CHENNAI

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

Bench: Shri George George Kand Shri S.R. Raghunathaआयकर अपील सं./Ita No.: 1991/Chny/2025 िनधा"रण वष"/Assessment Year: 2017-18 Shri Syed Khaja Mohideen, The Income Tax Officer, Khaja & Sait, 2Nd Floor, Vs. Non-Corporate Ward 17(7), Block 3D, Door No.9, Chennai. Murrays Gate Road, Venus Colony, Alwarpet, Chennai – 600 018. Pan: Aseps 9976R (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri Khaja Mohideen, Ca ""यथ" क" ओर से/Respondent By : Ms. Gouthami Manivasagam,Jcit सुनवाई क" तारीख/Date Of Hearing : 18.09.2025 घोषणा क" तारीख/Date Of Pronouncement : 18.09.2025

For Appellant: Shri Khaja Mohideen, CAFor Respondent: Ms. Gouthami Manivasagam,JCIT

ITA 705/CHNY/2025[2017-18]Status: DisposedITAT Chennai26 Jun 2025AY 2017-18

…आयकर अपील"य अ"धकरण, ‘बी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI "ी जॉज" जॉज" के, उपा"य" एवं "ी एस.आर.रघुनाथा, लेखा सद"य के सम" BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENTAND SHRI S.R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.: 1991/CHNY/2025 िनधा"रण वष"/Assessment Year: 2017-18 Shri Syed Khaja Mohideen, The Income Tax Officer, Khaja & Sait, 2nd Floor, Vs. Non-Corporate Ward 17(7), Block 3D, Door No.9, Chennai. Murrays Gate Road, Venus Colony, Alwarpet, Chennai – 600 018. PAN: ASEPS 9976R (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant by : Shri Khaja…

CHINNAPAIYA GOUNDER MANICKAM,DHARMAPURI vs. ITO WARD 1, DHARMAPURI

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

Bench: Shri George George K

For Appellant: Shri G. Akash, AdvocateFor Respondent: Smt. Samantha Mullamudi

Section 144Section 250

…ithout going into merits. The FAA is bound to decide the appeal on merits even in the absence of assessee. This view of mine is supported by the decision of Hon’ble High Court of Madras in the case of Southern Steel Industries vs. AAC (CT), reported in [1996] 101 STC 273 (Mad). In term of the above, the order of FAA is set aside. 6. Further, I note that the assessment has also been completed on best judgment basis u/s.144 of the Act. In the interest of justice and fair play, I’m of the view that the matter ought to be restored to the files of the AO. Accordingly, the matter is remitted to the files of the AO for…

LAKSHMI SRIRAMULU,CHENNAI vs. ITO, NCW-22(6), TAMBARAM

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

ITA 983/CHNY/2025[2016-17]Status: DisposedITAT Chennai25 Jun 2025AY 2016-17

Bench: Shri George George Kand Shri S.R. Raghunathaआयकर अपील सं./Ita No.: 983/Chny/2025 िनधा"रण वष"/Assessment Year:2016-17 Ms. Lakshmi Sriramulu, The Income Tax Officer, 141/69, Big Street, Vs. Non-Corporate Ward -22(6), Triplicane, Tambaram, Chennai. Chennai – 600 005. Pan: Bctps 0517C (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri D. Anand, Advocate ""यथ" क" ओर से/Respondent By : Ms. E. Pavuna Sundari, Cit (Through Virtual Mode) सुनवाई क" तारीख/Date Of Hearing : 24.06.2025 घोषणा क" तारीख/Date Of Pronouncement : 25.06.2025

For Appellant: Shri D. Anand, AdvocateFor Respondent: Ms. E. Pavuna Sundari, CIT

ITA 990/CHNY/2025[2018-19]Status: DisposedITAT Chennai23 Jun 2025AY 2018-19

…ithout going into merits. The FAA is bound to decide the appeal on merits even in the absence of assessee. This view of ours is supported by the decision of Hon’ble High Court of Madras in the case of Southern Steel Industries vs. AAC (CT), reported in [1996] 101 STC 273 (Mad). In term of the above, the order of FAA is set aside and matter remanded back to his file for fresh adjudication on merits after allowing reasonable opportunity of being heard to the assessee. The assessee is directed to co-operate with the Revenue and shall not seek unnecessary adjournment. It is ordered accordingly. 6. In the result, the…

KASI PANDIYAN MUTHU RAMALINGAM,TIRUNELVELI vs. INCOME TAX OFFICER, WARD -4, TIRUNELVELI

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

Bench: Shri George George Kand Shri S.R. Raghunathaआयकर अपील सं./Ita No.: 990/Chny/2025 िनधा"रण वष"/Assessment Year:2018-19 Shri Kasi Pandiyan Muthu, The Income Tax Officer, 5A, Kasi Illam, Senthil Nagar, Vs. Ward-4, Sankar Nagar, Tirunelveli Tirunelveli – 627 357. Pan: Amipm 8155A (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Ms. R.S. Lakshmi Narayana, Advocate ""यथ" क" ओर से/Respondent By : Shri Kumar Chandan, Jcit सुनवाई क" तारीख/Date Of Hearing : 18.06.2025 घोषणा क" तारीख/Date Of Pronouncement : 23.06.2025

For Appellant: Ms. R.S. Lakshmi Narayana, AdvocateFor Respondent: Shri Kumar Chandan, JCIT

ITA 988/CHNY/2025[2018-19]Status: DisposedITAT Chennai23 Jun 2025AY 2018-19

…ithout going into merits. The FAA is bound to decide the appeal on merits even in the absence of assessee. This view of ours is supported by the decision of Hon’ble High Court of Madras in the case of Southern Steel Industries vs. AAC (CT), reported in [1996] 101 STC 273 (Mad). In term of the above, the order of CIT(A)-NFAC is set aside and matter remanded back to his file for fresh adjudication on merits after allowing reasonable opportunity of being heard to the assessee. The assessee is directed to co-operate with the Revenue and shall not seek unnecessary adjournment. It is ordered accordingly. 6. In the res…

WEAKER SECTION AND TRIBAL REHABILITATION CHARITABLE TRUST,COIMBATORE vs. ACIT, EXEMPTIONS,, COIMBATORE

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

Bench: Shri George George Kand Shri S.R. Raghunathaआयकर अपील सं./Ita No.: 988/Chny/2025 िनधा"रण वष"/Assessment Year:2018-19 Weaker Section & Tribal The Acit (Exemptions), Rehabilitation Charitable Vs. Coimbatore. Trust, Door No.12/19, Velapoosari Street, Othakkal Mandapam, Coimbatore – 641 032. Pan: Aaatw 2715N (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri S. Sridhar, Advocate ""यथ" क" ओर से/Respondent By : Shri Kumar Chandan, Jcit सुनवाई क" तारीख/Date Of Hearing : 18.06.2025 घोषणा क" तारीख/Date Of Pronouncement : 23.06.2025

For Appellant: Shri S. Sridhar, AdvocateFor Respondent: Shri Kumar Chandan, JCIT

Section 11Section 143(3)Section 144Section 250

…ithout going into merits. The FAA is bound to decide the appeal on merits even in the absence of assessee. This view of ours is supported by the decision of Hon’ble High Court of Madras in the case of Southern Steel Industries vs. AAC (CT), reported in [1996] 101 STC 273 (Mad). In term of the above, the order of the FAA is set aside. 7. Further, we note that the assessment has also been completed on best judgment basis u/s.144 of the Act by denying exemption u/s.11 of the Act. For the previous assessment year 2017-18, there was a scrutiny assessment u/s.143(3) giving benefit of section 11 of the Act. Therefore,…

SUBRAMANIYAM KULANDHAIVEL,NAMAKKAL vs. ITO, WARD-1,, NAMAKKAL

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

ITA 976/CHNY/2025[2018-19]Status: DisposedITAT Chennai23 Jun 2025AY 2018-19

Bench: Shri George George Kand Shri S.R. Raghunathaआयकर अपील सं./Ita No.: 976/Chny/2025 िनधा"रण वष"/Assessment Year:2018-19 Shri Subramaniyam The Income Tax Officer, Kulandhaivel, Vs. Ward 1, No.7/51, Vadugapalayam, Namakkal. Mavureddipatti Post, Tiruchengode, Namakkal – 637 212. Pan: Aznpk 3744M (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri T.S.Lakshmi Venkatraman, Fca ""यथ" क" ओर से/Respondent By : Shri Kumar Chandan, Jcit सुनवाई क" तारीख/Date Of Hearing : 18.06.2025 घोषणा क" तारीख/Date Of Pronouncement : 23.06.2025

For Appellant: Shri T.S.Lakshmi Venkatraman, FCAFor Respondent: Shri Kumar Chandan, JCIT

Section 250Section 253(6)

…out going into merits. The CIT(A) is bound to decide the appeal on merits even in the absence of assessee. This view of ours is supported by the decision of Hon’ble High Court of Madras in the case of Southern Steel Industries vs. AAC (CT), reported in [1996] 101 STC 273 (Mad). In term of the above, the order of CIT(A)-NFAC is set aside. 11. On perusal of the assessment order, we note that the assessment has also been completed on best judgment basis u/s.144 of the Act since the assessee was a non-compliant and has not produced any details / documents / clarification / evidences in- spite of ample opportunities…

CHANDRAN SARAVANAN,SALEM vs. ITO, WARD-1(8), SALEM

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

ITA 661/CHNY/2025[2017-18]Status: DisposedITAT Chennai03 Jun 2025AY 2017-18

Bench: Shri George George Kand Shri S.R. Raghunathaआयकर अपील सं./Ita No.: 661/Chny/2025 िनधा"रण वष"/Assessment Year:2017-18 Shri Chandran Saravanan, The Income Tax Officer, 3/20, Kuthiraikaran Pudur, Vs. Ward 1(8), Banapuram Post, Salem. Mecheri (Via), Salem – 636 451. Pan: Eeops 5129Q (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri N. Arjun Raj, Advocate ""यथ" क" ओर से/Respondent By : Ms. Pryati Sharma, Jcit सुनवाई क" तारीख/Date Of Hearing : 03.06.2025 घोषणा क" तारीख/Date Of Pronouncement : 03.06.2025

For Appellant: Shri N. Arjun Raj, AdvocateFor Respondent: Ms. Pryati Sharma, JCIT

ITA 2190/CHNY/2024[2021-22]Status: DisposedITAT Chennai21 Oct 2024AY 2021-22

…out going into merits. The CIT(A) is bound to decide the appeal on merits even in the absence of assessee. This view of ours is supported by the decision of Hon’ble High Court of Madras in the case of Southern Steel Industries vs. AAC (CT), reported in [1996] 101 STC 273 (Mad). In term of the above, the order of CIT(A)-NFAC is set aside and matter remanded back to his file for fresh adjudication on merits after allowing reasonable opportunity of being heard to the assessee. The assessee is directed to co-operate with the Revenue and shall not seek unnecessary adjournment. It is ordered accordingly. 7. In the res…

MEDAVAKKAM VATTARA NADARGALIKKIYA SANGAM,CHENNAI vs. ITO,NON CORP WARD 22(1), TAMBARAM, CHENNAI

In the result, the appeals filed by the assessee in ITA Nos

Bench: Shri Mahavir Singhand Shri Jagadish

For Appellant: Shri R. Venkata Raman, CA &For Respondent: Smt. R. Anita, Addl.CIT

ITA 2189/CHNY/2024[2020-21]Status: DisposedITAT Chennai21 Oct 2024AY 2020-21

…ismiss the appeal for default but he is bound to decide the appeal on merits even in the absence of the assessee. We further noted that, this view has been taken by the Hon’ble High Court of Madras in the case of Southern Steel Industries vs. AAC (CT), [1996] 101 STC 273 (Mad). Hence, dismissal for default by CIT(A) is bad in law and accordingly, we set aside the order of CIT(A). In term of the above, the order of CIT(A) is set aside and matter remanded back to his file for fresh adjudication. Needles to say that CIT(A), after allowing reasonable opportunity of being heard to the assessee, ITA Nos.2186 to 2190/Ch…

MEDAVAKKAM VATTARA NADARGALIKKIYA SANGAM,CHENNAI vs. ITO,NON CORP WARD 22(1), TAMBARAM, CHENNAI

In the result, the appeals filed by the assessee in ITA Nos

Bench: Shri Mahavir Singhand Shri Jagadish

For Appellant: Shri R. Venkata Raman, CA &For Respondent: Smt. R. Anita, Addl.CIT

ITA 2188/CHNY/2024[2019-20]Status: DisposedITAT Chennai21 Oct 2024AY 2019-20

…ismiss the appeal for default but he is bound to decide the appeal on merits even in the absence of the assessee. We further noted that, this view has been taken by the Hon’ble High Court of Madras in the case of Southern Steel Industries vs. AAC (CT), [1996] 101 STC 273 (Mad). Hence, dismissal for default by CIT(A) is bad in law and accordingly, we set aside the order of CIT(A). In term of the above, the order of CIT(A) is set aside and matter remanded back to his file for fresh adjudication. Needles to say that CIT(A), after allowing reasonable opportunity of being heard to the assessee, ITA Nos.2186 to 2190/Ch…

MEDAVAKKAM VATTARA NADARGALIKKIYA SANGAM,CHENNAI vs. ITO,NON CORP WARD 22(1), TAMBARAM, CHENNAI

In the result, the appeals filed by the assessee in ITA Nos

Bench: Shri Mahavir Singhand Shri Jagadish

For Appellant: Shri R. Venkata Raman, CA &For Respondent: Smt. R. Anita, Addl.CIT

ITA 2187/CHNY/2024[2018-19]Status: DisposedITAT Chennai21 Oct 2024AY 2018-19

…ismiss the appeal for default but he is bound to decide the appeal on merits even in the absence of the assessee. We further noted that, this view has been taken by the Hon’ble High Court of Madras in the case of Southern Steel Industries vs. AAC (CT), [1996] 101 STC 273 (Mad). Hence, dismissal for default by CIT(A) is bad in law and accordingly, we set aside the order of CIT(A). In term of the above, the order of CIT(A) is set aside and matter remanded back to his file for fresh adjudication. Needles to say that CIT(A), after allowing reasonable opportunity of being heard to the assessee, ITA Nos.2186 to 2190/Ch…

MEDAVAKKAM VATTARA NADARGALIKKIYA SANGAM,CHENNAI vs. ITO, NON CORP WARD 22(1), CHENNAI

In the result, the appeals filed by the assessee in ITA Nos

Bench: Shri Mahavir Singhand Shri Jagadish

For Appellant: Shri R. Venkata Raman, CA &For Respondent: Smt. R. Anita, Addl.CIT

ITA 2186/CHNY/2024[2016-17]Status: DisposedITAT Chennai21 Oct 2024AY 2016-17

…ismiss the appeal for default but he is bound to decide the appeal on merits even in the absence of the assessee. We further noted that, this view has been taken by the Hon’ble High Court of Madras in the case of Southern Steel Industries vs. AAC (CT), [1996] 101 STC 273 (Mad). Hence, dismissal for default by CIT(A) is bad in law and accordingly, we set aside the order of CIT(A). In term of the above, the order of CIT(A) is set aside and matter remanded back to his file for fresh adjudication. Needles to say that CIT(A), after allowing reasonable opportunity of being heard to the assessee, ITA Nos.2186 to 2190/Ch…

MEDAVAKKAM VATTARA NADARAGALIKKIYA SANGAM,CHENNAI vs. ITO, NON CORP WARD 22(1), TAMBARAM, CHENNAI

In the result, the appeals filed by the assessee in ITA Nos

Bench: Shri Mahavir Singhand Shri Jagadish

For Appellant: Shri R. Venkata Raman, CA &For Respondent: Smt. R. Anita, Addl.CIT

ITA 3933/DEL/2023[2017-18]Status: DisposedITAT Delhi11 Sept 2024AY 2017-18

…ismiss the appeal for default but he is bound to decide the appeal on merits even in the absence of the assessee. We further noted that, this view has been taken by the Hon’ble High Court of Madras in the case of Southern Steel Industries vs. AAC (CT), [1996] 101 STC 273 (Mad). Hence, dismissal for default by CIT(A) is bad in law and accordingly, we set aside the order of CIT(A). In term of the above, the order of CIT(A) is set aside and matter remanded back to his file for fresh adjudication. Needles to say that CIT(A), after allowing reasonable opportunity of being heard to the assessee, ITA Nos.2186 to 2190/Ch…

RAKESH PATEL,NEW DELHI vs. ITO WARD 60(8), NEW DELHI

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

Bench: Shri Saktijit Dey, Hon’Ble & Shri Avdhesh Kumar Mishra

Section 115BSection 133Section 143(2)Section 245ASection 249(3)Section 69A

…A) is duty bound, even in case of exparte rejection ofappeal, to consider andadjudicate all grounds of appeal on merits also as per AO file etc. Summary rejectionof all grounds of appeal without discussing any of them in CIT(A) order, is not correct/justified-101 STC 273(MAD) etc. 4. AO direct notice in paper format or otherwise was not issuedtothe appellant. Beingunaware the appellant could not respond to any notice. For default of counsel, thetaxpayer be not penalized. All the notices as noted on page 4 of CIT (A) order wereon I.T. Portal only and were not in the knowledge of the appellant who is notconversant…

PONMUDI MUTHUSAMY GOUNDER TRUST,TIRUPPUR vs. DCIT(E), COIMBATORE

In the result, the appeals filed by the assessee in ITA

ITA 2045/CHNY/2024[2018-19]Status: DisposedITAT Chennai23 Aug 2024AY 2018-19

Bench: Shri Mahavir Singhand Shri Amitabh Shukla

ITA 2044/CHNY/2024[2015-16]Status: DisposedITAT Chennai23 Aug 2024AY 2015-16

…y has to decide the appeal on merits and not dismiss it for default. For this, we rely on the decision of Hon’ble High Court of 5 S.A Nos. 43 to 46/Chny/2024 ITA Nos.2042 to 2044/CHNY/2024 Madras in the case of Southern Steel Industries vs. AAC (CT), [1996] 101 STC 273 (Mad). The ld. Senior DR consented for hearing of these appeals in the given facts and circumstances. 5 We noted that the assessee is non-compliant before the lower authorities but the CIT(A) also passed the appellate order simpliciter for dismissal in default. Since the order of CIT(A) in these appeals are ex-parte, while hearing these stay pet…

PONMUDI MUTHUSAMY GOUNDER TRUST,TIRUPPUR vs. DCIT(E), COIMBATORE

In the result, the appeals filed by the assessee in ITA

Bench: Shri Mahavir Singhand Shri Amitabh Shukla

ITA 2043/CHNY/2024[2014-15]Status: DisposedITAT Chennai23 Aug 2024AY 2014-15

…y has to decide the appeal on merits and not dismiss it for default. For this, we rely on the decision of Hon’ble High Court of 5 S.A Nos. 43 to 46/Chny/2024 ITA Nos.2042 to 2044/CHNY/2024 Madras in the case of Southern Steel Industries vs. AAC (CT), [1996] 101 STC 273 (Mad). The ld. Senior DR consented for hearing of these appeals in the given facts and circumstances. 5 We noted that the assessee is non-compliant before the lower authorities but the CIT(A) also passed the appellate order simpliciter for dismissal in default. Since the order of CIT(A) in these appeals are ex-parte, while hearing these stay pet…

PONMUDI MUTHUSAMY GOUNDER TRUST,TIRUPPUR vs. DCIT (E), COIMBATORE

In the result, the appeals filed by the assessee in ITA

Bench: Shri Mahavir Singhand Shri Amitabh Shukla

ITA 2042/CHNY/2024[2013-14]Status: DisposedITAT Chennai23 Aug 2024AY 2013-14

…y has to decide the appeal on merits and not dismiss it for default. For this, we rely on the decision of Hon’ble High Court of 5 S.A Nos. 43 to 46/Chny/2024 ITA Nos.2042 to 2044/CHNY/2024 Madras in the case of Southern Steel Industries vs. AAC (CT), [1996] 101 STC 273 (Mad). The ld. Senior DR consented for hearing of these appeals in the given facts and circumstances. 5 We noted that the assessee is non-compliant before the lower authorities but the CIT(A) also passed the appellate order simpliciter for dismissal in default. Since the order of CIT(A) in these appeals are ex-parte, while hearing these stay pet…

PONMUDI MUTHUSAMY GOUNDER TRUST,TIRUPPUR vs. DCIT (E), COIMBATORE

In the result, the appeals filed by the assessee in ITA

Bench: Shri Mahavir Singhand Shri Amitabh Shukla