“Section 45(3)”

Section References (mined)Section 45Section 45(3)45 judgments

ASSISTANT COMMISSIONER OF INCOME TAX, CHENNAI vs. MANIKANDAN, CHENNAI

ITA 2986/CHNY/2025[2017-18]Status: DisposedITAT Chennai16 Feb 2026AY 2017-18

Bench: Shri Aby T. Varkey & Ms. Padmavathy.Sआयकर अपील सं./Ita No.2986/Chny/2025 निर्धारण वर्ष /Assessment Year: 2017-18 The Asst. Commissioner Of Income Tax, Non Corporate Circle-4(1), Chennai. Manikandan, Vs. No.15/16/17, Vision Towers, 2Nd Floor, Yogam Garden, Valasarvakkam, Chennai - 600 087. Pan: Behpm 6583A (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से / Assessee By प्रत्यर्थी की ओर से /Revenue By Mr. R. Sivaraman, Advocate Ms. R. Anitha, Addl. Cit सुनवाई की तारीख/Date Of Hearing घोषणा की तारीख /Date Of Pronouncement 11.02.2026 16.02.2026 Per Padmavathy.S, A.M: आदेश / Order This Appeal By The Revenue Is Against The Order Of The Commissioner Of Income Tax (Appeals)/National Faceless Appeal Centre (Nfac), Delhi, (In Short "Cit(A)") Passed U/S. 250 Of The Income Tax Act, 1961 (In Short "The Act") Dated 26.08.2025 For Assessment Year (Ay) 2017-18. The Assessee Raised The Following Ground Of Appeal: “1. The Order Of The Ld Cit(A) Is Contrary To Law & Facts & Circumstances Of The Case. 2 The Ld Cit(A) Erred In Deleting The Addition Made By The Ao Of An Amount Of Rs.2,98,29,315/- Credited In Assessee'S Capital Account By M/S Crcl Llp, In Which Assessee Is A Partner, For Sacrificing / Relinquishing - 2 -:

Section 147Section 2Section 2(14)Section 2(47)Section 250Section 45Section 45(3)

capital gain tax arises in the hands of the firm and not in the hands of the partners and vice versa. 15. Section 45(3) of the Act, which was inserted by the Finance Act, 1987, which came into effect from 01.04.1988, deals with a person who transfers a capital ... provision for levying capital gains on such consideration received for reduction of the share in the partnership firm. The provisions of Section 45(3) or 45(4) is not applicable to the facts of the case. Insofar as the contention that this is a colourable device adopted by the firm

RADHIKA JEWELLERS,RAJKOT vs. DY.CIT 2 (1), RAJKOT

In the result, appeal filed by the assessee is allowed

ITA 568/RJT/2025[2015-16]Status: DisposedITAT Rajkot20 Jan 2026AY 2015-16

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinha

For Appellant: Shri Samir Jani, Ld. ARFor Respondent: Shri Sanjay Punglia, Ld. CIT(DR)

Section 142(1)Section 143(2)Section 143(3)Section 250Section 45Section 45(3)

NFAC. The same is prayed for restoration. 2. The Ld. CIT (Appeals) has erred in invoking provisions of section 45 (3) in case of transferee which is not permitted by statute, especially when the similar provisions are invoked in case of transferor on substantive basis. The addition ... assessment is framed in the hands of proprietor. A substantive assessment is framed in the hands of transferee invoking provisions of section 45(3). The addition of Rs.2,95,09,518/- is prayed for deletion. 4. The appellant reserves its rights to add, amend, alter or modify

PCL FOODS PVT. LTD.,GURGAON vs. ADDI CIT, NATIONAL E- ASSESMENT CENTRE, NEW DELHI

In the result, this appeal of the assessee is partly allowed

ITA 442/DEL/2021[2016-17]Status: DisposedITAT Delhi14 Nov 2025AY 2016-17

Bench: Ms. Madhumita Roy & Shri Brajesh Kumar Singh[Assessment Year: 2016-17] Pcl Foods Private Limited, Additional / Joint/ Unit No.-219, Plot No. 2, Deputy/Assistant Vardhman Crown Mall, Lsc, Vs Commissioner Of Income Sector 19, Dwarka, New Tax/ Income Tax Officer, Delhi-110075. National E-Assessment Centre, Delhi. Pan- Aahcp3493L Assessee Revenue

Section 143(3)Section 92C

should constitute ‘hedging transactions’ and not speculative transactions and duly covered u/s 43(5) of the Act and are eligible transactions as per Section 45(3) of the Act read with proviso (d) and explanation 1 to section 43(5) of the Act. 10.1 The AO after analyzing the definition

GURUGNANASAMBANDAR MISSION,MAYILADUTHURAI vs. ITO, EXEMPTION WARD,, TRICHY

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

ITA 1674/CHNY/2025[2018-19]Status: DisposedITAT Chennai02 Sept 2025AY 2018-19

Bench: Shri S.S. Viswanethra Ravi & Shri S.R. Raghunathaआयकर अपील सं./Ita No.: 1674/Chny/2025 धनिाारण वर्ा / Assessment Year: 2018-19 Gurugnanasambandar Mission Income Tax Officer, Dharmapuram Adhinam, Vs. Exemptions Ward. Dharmapuram, Trichy. Mayiladuthurai – 609 001. Tamil Nadu. [Pan: Aactg-1020-A] (अपीलाथी/Appellant) (प्रत्यथी/Respondent) अपीलाथी की ओर से/Appellant By : Ms. R. Sumedha, Advocate For Ms. G. Vardini Karthik, Advocate. प्रत्यथी की ओर से/Respondent By : Mr. N. Rajakumar, Addl. Cit.

For Appellant: Ms. R. Sumedha, Advocate for Ms. G. Vardini Karthik, AdvocateFor Respondent: Mr. N. Rajakumar, Addl. CIT

Section 12ASection 144Section 147Section 148Section 45(3)Section 68Section 69A

Hindu Religious Charitable Endowment Department of the Government of Tamil Nadu. The temple is a listed religious institution in terms of Section 45(3) of the Tamil Nadu Hindu Religious and Charitable Endowments Act 1959 (HR&CE Act). The assessee had not registered u/s.12A of Act for the relevant period

ARULMIGU KURUNGALEESWARAR AND VAIGUNDAVASA PERUMAL THIRUKOIL,CHENNAI vs. ITO, EXEMPTIONS WARD-3,, CHENNAI

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

ITA 1673/CHNY/2025[2015-16]Status: DisposedITAT Chennai02 Sept 2025AY 2015-16

Bench: Shri S.S. Viswanethra Ravi & Shri S.R. Raghunathaआयकर अपील सं./Ita No.: 1673/Chny/2025 धनिाारण वर्ा / Assessment Year: 2015-16 Arulmigu Kurungaleeswarar & Income Tax Officer, Vaigundavasa Perumal Thirukoil, Vs. Exemptions Ward 3, Koyambedu. Chennai. Chennai – 600 107. Tamil Nadu. [Pan: Aadta-2178-C] (अपीलाथी/Appellant) (प्रत्यथी/Respondent) अपीलाथी की ओर से/Appellant By : Ms. R. Sumedha, Advocate प्रत्यथी की ओर से/Respondent By : Mr. N. Rajakumar, Addl.Cit

For Appellant: Ms. R. Sumedha, AdvocateFor Respondent: Mr. N. Rajakumar, Addl.CIT

Section 12ASection 144Section 147Section 45(3)

GOKULAKRISHNA,CHENNAI vs. DEPUTY COMMISSIONER OF INCOME TAX, NON CORPORATE CIRCLE 8(1), CHENNAI

ITA 1088/CHNY/2025[2017-18]Status: DisposedITAT Chennai17 Jun 2025AY 2017-18

Bench: Shri George George K & Shri Jagadish

Section 147Section 250

अपीलीय अधिकरण, 'सी' न्यायपीठ, चेन्न IN THE INCOME TAX APPELLATE TRIBUNAL'C' BENCH, CHENNAI श्री जॉर्ज जॉर्ज के, उपाध्यक्ष एवं

INCOME TAX OFFICER, INTERNATIONAL TAXATION WARD-1(1), CHENNAI, CHENNAI vs. RAJAMANICKAM GAUTAMAN, CHENNAI

In the result, the appeal filed by the Revenue is dismissed

ITA 2753/CHNY/2024[2013-14]Status: DisposedITAT Chennai19 May 2025AY 2013-14

Bench: Shri George George K & Shri Jagadishआयकर अपील सं./Ita No.: 2753/Chny/2024 िनधा"रण वष"/Assessment Year: 2013-14 The Income Tax Officer, Shri Rajamanickam Gautam, International Taxation Ward-1(1), Vs. No.65, Old No.46, Chennai. Defence Colony, Nandambakkam, Chennai – 600 032. Pan: Apgpg 6055G (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Ms. Anitha, Addl. Cit ""यथ" क" ओर से/Respondent By : Shri N.V. Krishnan, Advocate सुनवाई क" तारीख/Date Of Hearing : 07.05.2025 घोषणा क" तारीख/Date Of Pronouncement : 19.05.2025

For Appellant: Ms. Anitha, Addl. CITFor Respondent: Shri N.V. Krishnan, Advocate

Section 147Section 148Section 250Section 45(3)

authorities had given permission to go ahead for development of land, but, that instance was happened after transfer of land as per section 45(3) of the Act. When the land was transferred on 06.04.2012 by way of capital contribution to the partnership firm by the assessee, the said land

DY.COMMISSIONER OF INCOME TAX, CIRCLE-2(1)(1), GHAZIABAD, GHAZIABAD vs. RAKESH SHARMA, GHAZIABAD

Appeal is dismissed

ITA 3030/DEL/2024[2017-18]Status: DisposedITAT Delhi21 Mar 2025AY 2017-18

Bench: Shri Vikas Awasthy & Dr. Mitha Lal Meenaassessment Year: 2017-18 Deputy Commissioner Of Vs. Rakesh Sharma, Income Tax, Circle-2(1)(1), H. No. 261, Sector-1, Chiranjiv Ghaziabad. Vihar, Ghaziabad (Up) Pin: 201 001 [Pan No. Abjps6501Q] (Appellant) (Respondent)

Section 45(3)

challenged deletion of addition of Rs.2,43,40,180 based on remand report submitted by the Assessing Officer by ignoring the provisions of section 45(3) of the Act under following grounds of appeal: 1. Whether the Ld. CIT(A) appeal is correct in deleting the addition ... accepting the remand report submitted by the AO by ignoring the provisions of section 45(3) of the IT Act 1961, as the assessee transferred his Personal Capital to the capital account of business. 2. That the appellant craves leave to add, modify, amend or delete any of the grounds

MUSTAFA KATTHAWALA,KOTA vs. DCIT ACIT, CIRCLE-2, KOTA, KOTA

In the result, the appeal of the assessee is allowed for\nstatistical purposes

ITA 1156/JPR/2024[2015-16]Status: DisposedITAT Jaipur20 Jan 2025AY 2015-16

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM\nआयकर अपील सं./ITA. No. 1156/JPR/2024\nनिर्धारण वर्ष / Assessment Years : 2015-16\nMustafa Katthawala\nProp. Shakti Steels, Near Reliance\nPetrol Pump Jhalawar Road, IPIA\nKota.-324005.\nबनाम | The DCIT/ACIT,\nVs.\nCircle-2,\nKota.\nस्थायी लेखा सं./ जीआईआर सं./PAN/GIR No.: AGPPK5043C\nअपीलार्थी / Appellant\nप्रत्यर्थी / Respondent\nनिर्धारिती की ओर से / Assessee by :Shri Devang Gargieya, Adv.\nराजस्व की ओर से / Reven

For Appellant: Shri Devang Gargieya, AdvFor Respondent: Shri Anup Singh, Addl. CIT

Section 144Section 147Section 148Section 148ASection 234BSection 234CSection 234DSection 244ASection 45(3)

liable\nto pay tax on capital gain of Rs.1,71,87,500/- (12.50% of\n13,75,00,000/-) as per provision of section 45(3) of the Income Tax\nAct for the year under consideration. In view of this, after duly\nrecording the reason for escapement of income ... npresent case assessee is not the owner but the partner in a firm.\n3.3 Hence, Id. AO noted that the provisions of section 45(3) are\nsquarely applicable to the partner of who has introduced capital in\nthe form of capital asset or otherwise. Ld. AO further noted that

LATE MUTHUMALAINADAR KRISHNAVEL, REPRESENTED BY 6 LEGAL HEIRS,TUTICORIN vs. PCIT-1, MADURAI

The appeal stand allowed in terms of our above order

ITA 1018/CHNY/2024[2016-17]Status: DisposedITAT Chennai18 Nov 2024AY 2016-17

Bench: Hon’Ble Shri Mahavir Singh, Vp & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील सं./ Ita No.1018/Chny/2024 (िनधा"रण वष" / Assessment Year: 2016-17) Smt. K.Indira, Pcit-1 Shri K.Muthuvel, Madurai. Shri Selvakumaran, Shri M.K.Balaji बनाम/ Shri K.Ragupathy, Shri K.Sudhakar Vs. All L/Hs Of Late Shri Muthumalainadar Krishnavel, 15, Melanavaladivillai, Arumuganeri, Tuticorin-628 202. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Bctpk-6952-M (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Shri S.Sridhar (Advocate)-Ld. Ar ""थ"कीओरसे/Respondent By : Shri R.Clement Ramesh Kumar (Cit)-Ld. Dr सुनवाईकीतारीख/Date Of Hearing : 29-08-2024 घोषणाकीतारीख /Date Of Pronouncement : 18-11-2024 आदेश / O R D E R Manoj Kumar Aggarwal ()

For Appellant: Shri S.Sridhar (Advocate)-Ld. ARFor Respondent: Shri R.Clement Ramesh Kumar (CIT)-Ld. DR

Section 143(3)Section 147Section 263Section 56Section 56(2)(vii)

आयकर अपीलीय अिधकरण “सी” "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, CHENNAI माननीय "ी महावीर िसंह

SLV ROYAL ESTATE,NELLORE vs. ITO., WARD-1, NELLORE

In the result, the appeal of the assessee is allowed

ITA 403/HYD/2024[2018-19]Status: DisposedITAT Hyderabad21 Oct 2024AY 2018-19

Bench: Shri K. Narasimha Chary & Shri Madhusudan Sawdia

For Appellant: Shri GVN Hari, AdvocateFor Respondent: : Shri P. Dhivahar, CIT-DR

Section 143(2)Section 143(3)Section 263Section 45(3)

PCIT on the same ground is not as per law. The Ld. AR further submitted that as per section 45(3) of the Act, the amount recorded in the books of the firm is treated as full value of the consideration received in the hands of the partners and therefore ... paper book) and found that the Ld. AO has verified the introduction of capital by partners. Otherwise also as per the provisions of section 45(3) of the Act, the amount recorded in the books of the firm is to be treated as full value of the consideration received

SHREE ESTATES,HYDERABAD vs. INCOME TAX OFFICER, WARD-14(1), HYDERABAD

ITA 469/HYD/2023[2018-19]Status: DisposedITAT Hyderabad31 Jul 2024AY 2018-19

Bench: Shri Manjunatha, G. & Shri K. Narasimha Charyआ.अपी.सं /Ita No.469/Hyd/2023 (िनधा"रण वष"/Assessment Year: 2018-19) Shree Estates Vs. Income Tax Officer Hyderabad Ward 14(1) Pan:Adifs9997B Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri M.V. Prasad, Ca राज" व "ारा/Revenue By:: Shri Kumar Pranav, Cit(Dr) सुनवाई की तारीख/Date Of Hearing: 09/07/2024 घोषणा की तारीख/Pronouncement: 31/07/2024 आदेश/Order

For Appellant: Shri M.V. Prasad, CAFor Respondent: : Shri Kumar Pranav, CIT(DR)

Section 68

being heard to the assessee. The act has consciously used different terminology in different provisions of the Act. For example, the provisions of section 45(3) of the I.T. Act, 1961 while dealing the profits or gains arising from the transfer of a capital asset by a person

DIVYANIDHI BUILDCON PRIVATE LIMITED,JAIPUR vs. DCIT CIRCLE 6, JAIPUR, JAIPUR

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

ITA 616/JPR/2023[2017-18]Status: DisposedITAT Jaipur03 Jun 2024AY 2017-18

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri V.K. Jain (C.A.)For Respondent: Smt. A.S. Nehra (Addl.CIT)

Section 142(1)Section 143(2)Section 143(3)Section 45(3)

been deemed to be the full value of the consideration received because of the transfer of the land, as per the provisions of section 45(3) of the Income Tax Act. Therefore, the income earned on account of transfer of the land held as investment in the books of accounts ... been deemed to be the full value of the consideration received because of the transfer of the land, as per the provisions of section 45(3) of the Income Tax Act. Therefore, the income earned on account of transfer of the land held as investment in the books of accounts

INCOME TAX OFFICER-10(2)(3), AAYAKAR BHAVAN, CHURCHGATE vs. ABDUL RAHIM SULEMAN GHASWALA, JOGESHWARI

In the result, the appeals are dismissed

ITA 642/MUM/2024[2013-14]Status: DisposedITAT Mumbai29 May 2024AY 2013-14

Bench: Shri Narendra Kumar Billaiya, Hon'Ble & Shri Sandeep Singh Karhail, Hon'Bleincome Tax Officer-10(2)(3) V. Abdul Rahim Suleman Ghaswala 142/48, Ghaswala Estate Room No-212, Aayakar Bhavan S.V. Road, Jogeshwari(W) M.K. Road, Mumbai-400020 Mumbai – 400102 Pan: Aalpg9087A (Appellant) (Respondent) Assessee Represented By Shri S.M. Makhija & : Ms. Manisha Ghind Department Represented By : Shri Ajay Chandra

Section 148Section 45Section 45(3)Section 48

revenue is that the Ld. CIT(A) erred in deleting the addition of ₹.13,96,40,040/- on account of capital gain under section 45(3) of Income-tax Act, 1961 (in short “Act”). 3. Briefly stated the facts of the case are that the, assessee filed his return ... Crores. The Assessing Officer was of the opinion that this amount is taxable in the hands of the assessee as per section 45(3) of the Act. Since the assessee has not offered any capital gains in his return of income notice under section 148 of the Act was issued

DCIT, NEW DELHI vs. M/S. J.K. TECHNOSOFT LTD., NEW DELHI

In the result, the Appeal of the Revenue in ITA No

ITA 6160/DEL/2016[2009-10]Status: DisposedITAT Delhi30 Apr 2024AY 2009-10

Bench: Sh. Pradip Kumar Kedia & Sh. Yogesh Kumar U.S.Dcit Vs. J. K. Techno Soft Ltd. Circle 13(2) A-2, Shopping Complex, C. R. Building Masjid Moth, Greater New Delhi Kailsah Part-Ii New Delhi Pan: Aaacj0381L Appellant Respondent Assessee By Shri Neeraj Jain, Adv & Sh. Himanshu Goel, Ca Revenue By Shri Rajesh Mahajan, Sr. Dr Date Of Hearing 18/04/2024 Date Of Pronouncement 30/04/2024 Order

Section 115J

their full course. 9.4 Therefore, it is contended that neither the foreign exchange contracts are commodity within the meaning of provisions of section 45(3) of the Act, nor the action and purpose for which the forward contract was entered into has any motive towards earning speculation profit

CHAUDHARY STONE CRUSHER,NEW DELHI vs. ITO WARD 3(1), SAHARANPUR

In the result of the assessee is allowed

ITA 2314/DEL/2023[2011-12]Status: DisposedITAT Delhi24 Apr 2024AY 2011-12

Bench: Shri Amit Shukla & Shri M. Balaganeshchaudhary Stone Crusher, Vs. Ito, C/O. Sh. C. S. Anand, Ward-3(1), Advocate, 104, Pankaj Saharanpur, Tower, 10, L. S. C. Savita Vihar, Delhi-92 (Appellant) (Respondent) Pan: Aagfc5621D Assessee By : Shri C. S. Anand, Adv Revenue By : Shri Vivek Kumar Upadhyay, Sr. Dr Date Of Hearing 14/02/2024 Date Of Pronouncement 24/04/2024

For Appellant: Shri C. S. Anand, AdvFor Respondent: Shri Vivek Kumar Upadhyay, Sr. DR

Section 144Section 147Section 148Section 50C

revenue that the subject mentioned property was brought as capital contribution by the partners in the assessee firm in terms of section 45(3) of the Act. It is also pertinent to note that the said property along with stone crusher machines were sold

VIJAYALAKSHMI ENTERPRISES,HYDERABAD vs. ITO WARD 15(1), HYDERABAD

In the result, this appeal of the assessee is allowed

ITA 245/HYD/2021[2016-17]Status: DisposedITAT Hyderabad12 Apr 2024AY 2016-17

Bench: Shri R.K. Panda, Vice- & Shri K. Narasimha Charyआ.अपी.सं /Ita Nos.244 & 245/Hyd/2021 (िनधा"रण वष"/Assessment Years: 2015-16 & 2016-17) Vijayalakshmi Enterprises Vs. Income Tax Officer Hyderabad Ward 15(1) Pan:Aanfv2591E Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri K.A. Sai Prasad, Ca राज" व "ारा/Revenue By:: Smt. Th Vijaya Lakshmi Cit (Dr) सुनवाई की तारीख/Date Of Hearing: 03/04/2024 घोषणा की तारीख/Pronouncement: 12/04/2024 आदेश/Order

For Appellant: Shri K.A. Sai Prasad, CAFor Respondent: : Smt. TH Vijaya Lakshmi CIT

Section 143(3)Section 263

land instead of the value recorded by the assessee in its books of accounts”, we needs to reproduce the relevant portion of section 45(3) as under: Section 45(3): The profits or gains arising from the transfer of a capital asset by a person to a firm or other ... capital asset. Page 20 of 22 ITA Nos 244 and 245 of 2021 Vijayalakshmi Enterprises 11.1 Hence as per the provisions of Section 45(3) of the Act, profits or gains arising from the transfer of a capital asset by a person who is a partner to the firm

VIJAYALAKSHMI ENTERPRISES,HYDERABAD vs. ITO WARD 15(1), HYDERABAD

In the result, this appeal of the assessee is allowed

ITA 244/HYD/2021[2015-16]Status: DisposedITAT Hyderabad12 Apr 2024AY 2015-16

For Appellant: Shri K.A. Sai Prasad, CAFor Respondent: : Smt. TH Vijaya Lakshmi CIT

Section 143(3)Section 263

THE DY CIT 1(1), INDORE vs. M/S M.P. PASCHIM KSHETRA VIDYUT VITARAN CO. LTD., INDORE

In the result, All the four appeals of the revenue and one cross appeal of the assessee are dismissed

ITA 86/IND/2023[2007-2008]Status: DisposedITAT Indore10 Apr 2024AY 2007-2008

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

Section 143(3)Section 263

ITANo.86/Ind/2023 & others M.P. Paschim Keshetra Vidyut Vitran Co. Ltd. No. 1902/MPERC/2009. In exercise of powers conferred by Section 181 read with Section 45(3)(b) and 46 of the Electricity Act, 2003 and all powers enabling it in that behalf, the Madhya Pradesit Electricity Regulatory Commission hereby revises the Madhya

THE DY CIT 1(1), INDORE vs. M/S M.P. PASCHIM KSHETRA VIDYUT VITARAN CO. LTD., INDORE

In the result, All the four appeals of the revenue and one cross appeal of the assessee are dismissed

ITA 63/IND/2023[2013-14]Status: DisposedITAT Indore10 Apr 2024AY 2013-14

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

Section 143(3)Section 263

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