Date: Dec 21, 2013

Panchnama Defects Do Not Invalidate Section 153A Assessments: Insights from M/S. MDLR Resorts Pvt. Ltd. v. Commissioner of Income Tax

Introduction

The case of M/S. MDLR Resorts Pvt. Ltd. v. Commissioner of Income Tax & Ors., adjudicated by the Delhi High Court on December 20, 2013, presents significant insights into the procedural intricacies of Income Tax assessments in India. The petitioners, part of the MDLR Group, challenged the validity of assessment proceedings under Section 153A of the Income Tax Act, 1961, on the grounds that no panchnamas (search records) were issued against 22 specific entities during a search and seizure operation initiated under Section 132 of the Act. This commentary delves into the court's comprehensive analysis, highlighting the legal principles affirmed and their implications for future tax litigations.

Summary of the Judgment

The Delhi High Court, presided over by Justice Sanjiv Khanna, dismissed the writ petitions filed by MDLR Resorts Pvt. Ltd. and other petitioners. The crux of the petitioners' argument lay in the absence of panchnamas for 22 entities allegedly subjected to search and seizure operations. The respondents contended that the search was validly conducted, and the omission of names in panchnamas was a procedural lapse that did not undermine the validity of the assessments. The court concurred, emphasizing that the initiation of search under Section 132 sufficed to trigger Section 153A proceedings, irrespective of panchnama deficiencies. Consequently, the writ petitions were dismissed, and the assessments upheld.

Analysis

Precedents Cited

The judgment extensively referenced prior rulings to substantiate its interpretation of statutory provisions:

Om Prakash Jaiswal v. D.K. Mittal (AIR 2000 SC 1136): This Supreme Court decision elucidated the meaning of "initiate" within legal contexts, affirming that it signifies the commencement of proceedings rather than mere authorization.
J.M Trading Corporation v. Assistant Commissioner of Income Tax: A Tribunal case where search initiated by warrant issuance without actual search did not constitute valid search proceedings against the assessee, highlighting the necessity of tangible search actions.
Wipro Finance Ltd. v. Assistant Commissioner of Income Tax (2010 323 ITR 467): The court interpreted "search initiated" under similar sections, reinforcing that mere authorization does not equate to the commencement of search.
Commissioner of Income Tax v. S.K. Katyal (2009 308 ITR 168 Del.): Defined "panchnama" in the context of security against procedural lapses during search operations.
Additional references include ITO v. Seth Brothers (1969) and Puran Mal v. Director of Inspection (1973), which underscored the essentiality of comprehensive search documentation.

These precedents collectively guided the court in affirming that procedural imperfections in panchnamas do not nullify the validity of search initiations under Section 132, thereby upholding the subsequent assessments under Section 153A.

Legal Reasoning

The court's reasoning pivots on statutory interpretation and the hierarchy of legal procedures:

Statutory Interpretation: Section 153A mandates the issuance of a notice to the assessee upon the initiation of a search under Section 132. The term "initiate" was interpreted as the commencement of search operations, not contingent upon the flawless execution of panchnamas.
Nonéticos Provision: Section 153A operates notwithstanding other sections, implying that its invocation is independent of procedural lapses elsewhere.
Panchnama Defects: Although the panchnamas in this case were incomplete, the court determined that the primary function of initiation under Section 132 was fulfilled. The omission did not equate to an absence of search initiation.
Remedial Measures: The court acknowledged the procedural defects but distinguished them from substantive breaches affecting the assessment's validity.
Jurisdictional Boundaries: The court emphasized that writ petitions are not the appropriate medium to challenge admissibility issues solvable through appellate avenues provided within the Income Tax Act.

This comprehensive reasoning underscored that while procedural adherence is crucial, minor lapses like incomplete panchnamas do not inherently invalidate the statutory processes triggering tax assessments.

Impact

The judgment reinforces the robustness of tax assessment mechanisms under the Income Tax Act, particularly in scenarios involving search and seizure:

Judicial Clarity: Establishes that procedural technicalities in panchnamas do not impede the validity of assessment proceedings initiated under Section 153A.
Operational Efficiency: Empowers revenue authorities to proceed with assessments without being unduly hampered by minor documentation errors during search operations.
Litigation Strategy: Tax litigants must address procedural defects through appropriate appellate channels rather than resorting to writ petitions, thereby streamlining judicial processes.
Compliance Emphasis: While minor procedural lapses are not fatal, the judgment underscores the importance of meticulous documentation to avoid unnecessary allegations and uphold the integrity of search operations.

This decision thus balances administrative efficiency with procedural fairness, ensuring that the tax authorities can effectively execute their mandate while maintaining a standard of documentation.

Complex Concepts Simplified

Panchnama

A panchnama is a meticulously documented record of a search and seizure operation, prepared in the presence of witnesses known as 'panchas'. It serves as evidence of the search's occurrence, listing names of individuals searched, items seized, and other relevant details. While crucial for transparency and accountability, imperfections in panchnamas do not inherently invalidate the search if the initiation criteria under the law are met.

Section 132 vs. Section 153A

Section 132 deals with search and seizure operations conducted by tax authorities when there is reason to believe that the taxpayer is evading tax. Section 153A, on the other hand, mandates the issuance of a notice to the taxpayer to file returns based on the initiation of a search under Section 132. Essentially, Section 132 creates the grounds for a possible assessment under Section 153A.

Non obstante

The term non obstante signifies that a provision stands despite any conflicting provisions elsewhere. In this context, Section 153A operates non obstante other sections, meaning it holds its ground even if there are procedural discrepancies in those sections.

Initiation of Search

Initiation of search refers to the commencement of search operations as defined by the statute. It implies the actual act of searching premises or documents, not merely the authorization or decision to conduct such a search.

Conclusion

The Delhi High Court's judgment in M/S. MDLR Resorts Pvt. Ltd. v. Commissioner of Income Tax reaffirms the principle that procedural imperfections, such as incomplete panchnamas, do not inherently invalidate the initiation of tax assessment proceedings under Section 153A of the Income Tax Act. By meticulously interpreting statutory language and relying on established precedents, the court ensured that administrative efficiencies are maintained without compromising the procedural safeguards essential for fair taxation. This decision provides clear guidance for both revenue authorities and taxpayers, emphasizing the appropriate channels for addressing procedural disputes and reinforcing the robustness of the tax assessment framework.

Case Details

M/S. Mdlr Resorts Pvt. Ltd. Petitioner v. Comissioner Of Income Tax & Ors. S

Year: 2013 Court: Delhi High Court

Judge(s)

Sanjiv Khanna, Sanjeev Sachdeva, JJ.

Advocates

Mr. Parag P. Tripathi, Sr. Advocate with Mr. Salil Kapoor and Mr. Vikas Jain, Advocates., Mr. Rajeeve Mehra, ASG with Mr. N.P Sahni, Sr. Standing Counsel, Mr. Ruchesh Sinha, Jr. Standing Counsel, Mr. Ashish Virmani, Advocate and Mr. Ashok Gautam, Assessing Officer., Mr. Parag P. Tripathi, Sr. Advocate with Mr. Salil Kapoor and Mr. Vikas Jain, Advocates., Mr. Rajeeve Mehra, ASG with Mr. N.P Sahni, Sr. Standing Counsel, Mr. Ruchesh Sinha, Jr. Standing Counsel, Mr. Ashish Virmani, Advocate and Mr. Ashok Gautam, Assessing Officer., Mr. Parag P. Tripathi, Sr. Advocate with Mr. Salil Kapoor and Mr. Vikas Jain, Advocates., Mr. Rajeeve Mehra, ASG with Mr. N.P Sahni, Sr. Standing Counsel, Mr. Ruchesh Sinha, Jr. Standing Counsel, Mr. Ashish Virmani, Advocate and Mr. Ashok Gautam, Assessing Officer., Mr. Parag P. Tripathi, Sr. Advocate with Mr. Salil Kapoor and Mr. Vikas Jain, Advocates., Mr. Rajeeve Mehra, ASG with Mr. N.P Sahni, Sr. Standing Counsel, Mr. Ruchesh Sinha, Jr. Standing Counsel, Mr. Ashish Virmani, Advocate and Mr. Ashok Gautam, Assessing Officer., Mr. Parag P. Tripathi, Sr. Advocate with Mr. Salil Kapoor and Mr. Vikas Jain, Advocates., Mr. Rajeeve Mehra, ASG with Mr. N.P Sahni, Sr. Standing Counsel, Mr. Ruchesh Sinha, Jr. Standing Counsel, Mr. Ashish Virmani, Advocate and Mr. Ashok Gautam, Assessing Officer., Mr. Parag P. Tripathi, Sr. Advocate with Mr. Salil Kapoor and Mr. Vikas Jain, Advocates., Mr. Rajeeve Mehra, ASG with Mr. N.P Sahni, Sr. Standing Counsel, Mr. Ruchesh Sinha, Jr. Standing Counsel, Mr. Ashish Virmani, Advocate and Mr. Ashok Gautam, Assessing Officer., Mr. Parag P. Tripathi, Sr. Advocate with Mr. Salil Kapoor and Mr. Vikas Jain, Advocates., Mr. Rajeeve Mehra, ASG with Mr. N.P Sahni, Sr. Standing Counsel, Mr. Ruchesh Sinha, Jr. Standing Counsel, Mr. Ashish Virmani, Advocate and Mr. Ashok Gautam, Assessing Officer., Mr. Parag P. Tripathi, Sr. Advocate with Mr. Salil Kapoor and Mr. Vikas Jain, Advocates., Mr. Rajeeve Mehra, ASG with Mr. N.P Sahni, Sr. Standing Counsel, Mr. Ruchesh Sinha, Jr. Standing Counsel, Mr. Ashish Virmani, Advocate and Mr. Ashok Gautam, Assessing Officer., Mr. Parag P. Tripathi, Sr. Advocate with Mr. Salil Kapoor and Mr. Vikas Jain, Advocates., Mr. Rajeeve Mehra, ASG with Mr. N.P Sahni, Sr. Standing Counsel, Mr. Ruchesh Sinha, Jr. Standing Counsel, Mr. Ashish Virmani, Advocate and Mr. Ashok Gautam, Assessing Officer., Mr. Parag P. Tripathi, Sr. Advocate with Mr. Salil Kapoor and Mr. Vikas Jain, Advocates., Mr. Rajeeve Mehra, ASG with Mr. N.P Sahni, Sr. Standing Counsel, Mr. Ruchesh Sinha, Jr. Standing Counsel, Mr. Ashish Virmani, Advocate and Mr. Ashok Gautam, Assessing Officer., Mr. Parag P. Tripathi, Sr. Advocate with Mr. Salil Kapoor and Mr. Vikas Jain, Advocates., Mr. Rajeeve Mehra, ASG with Mr. N.P Sahni, Sr. Standing Counsel, Mr. Ruchesh Sinha, Jr. Standing Counsel, Mr. Ashish Virmani, Advocate and Mr. Ashok Gautam, Assessing Officer., Mr. Parag P. Tripathi, Sr. Advocate with Mr. Salil Kapoor and Mr. Vikas Jain, Advocates., Mr. Rajeeve Mehra, ASG with Mr. N.P Sahni, Sr. Standing Counsel, Mr. Ruchesh Sinha, Jr. Standing Counsel, Mr. Ashish Virmani, Advocate and Mr. Ashok Gautam, Assessing Officer., Mr. Parag P. Tripathi, Sr. Advocate with Mr. Salil Kapoor and Mr. Vikas Jain, Advocates., Mr. Rajeeve Mehra, ASG with Mr. N.P Sahni, Sr. Standing Counsel, Mr. Ruchesh Sinha, Jr. Standing Counsel, Mr. Ashish Virmani, Advocate and Mr. Ashok Gautam, Assessing Officer., Mr. Parag P. Tripathi, Sr. Advocate with Mr. Salil Kapoor and Mr. Vikas Jain, Advocates., Mr. Rajeeve Mehra, ASG with Mr. N.P Sahni, Sr. Standing Counsel, Mr. Ruchesh Sinha, Jr. Standing Counsel, Mr. Ashish Virmani, Advocate and Mr. Ashok Gautam, Assessing Officer., Mr. Parag P. Tripathi, Sr. Advocate with Mr. Salil Kapoor and Mr. Vikas Jain, Advocates., Mr. Rajeeve Mehra, ASG with Mr. N.P Sahni, Sr. Standing Counsel, Mr. Ruchesh Sinha, Jr. Standing Counsel, Mr. Ashish Virmani, Advocate and Mr. Ashok Gautam, Assessing Officer., Mr. Parag P. Tripathi, Sr. Advocate with Mr. Salil Kapoor and Mr. Vikas Jain, Advocates., Mr. Rajeeve Mehra, ASG with Mr. N.P Sahni, Sr. Standing Counsel, Mr. Ruchesh Sinha, Jr. Standing Counsel, Mr. Ashish Virmani, Advocate and Mr. Ashok Gautam, Assessing Officer., Mr. Parag P. Tripathi, Sr. Advocate with Mr. Salil Kapoor and Mr. Vikas Jain, Advocates., Mr. Rajeeve Mehra, ASG with Mr. N.P Sahni, Sr. Standing Counsel, Mr. Ruchesh Sinha, Jr. Standing Counsel, Mr. Ashish Virmani, Advocate and Mr. Ashok Gautam, Assessing Officer., Mr. Parag P. Tripathi, Sr. Advocate with Mr. Salil Kapoor and Mr. Vikas Jain, Advocates., Mr. Rajeeve Mehra, ASG with Mr. N.P Sahni, Sr. Standing Counsel, Mr. Ruchesh Sinha, Jr. Standing Counsel, Mr. Ashish Virmani, Advocate and Mr. Ashok Gautam, Assessing Officer., Mr. Parag P. Tripathi, Sr. Advocate with Mr. Salil Kapoor and Mr. Vikas Jain, Advocates., Mr. Rajeeve Mehra, ASG with Mr. N.P Sahni, Sr. Standing Counsel, Mr. Ruchesh Sinha, Jr. Standing Counsel, Mr. Ashish Virmani, Advocate and Mr. Ashok Gautam, Assessing Officer., Mr. Parag P. Tripathi, Sr. Advocate with Mr. Salil Kapoor and Mr. Vikas Jain, Advocates., Mr. Rajeeve Mehra, ASG with Mr. N.P Sahni, Sr. Standing Counsel, Mr. Ruchesh Sinha, Jr. Standing Counsel, Mr. Ashish Virmani, Advocate and Mr. Ashok Gautam, Assessing Officer., Mr. Parag P. Tripathi, Sr. Advocate with Mr. Salil Kapoor and Mr. Vikas Jain, Advocates., Mr. Rajeeve Mehra, ASG with Mr. N.P Sahni, Sr. Standing Counsel, Mr. Ruchesh Sinha, Jr. Standing Counsel, Mr. Ashish Virmani, Advocate and Mr. Ashok Gautam, Assessing Officer., Mr. Parag P. Tripathi, Sr. Advocate with Mr. Salil Kapoor and Mr. Vikas Jain, Advocates., Mr. Rajeeve Mehra, ASG with Mr. N.P Sahni, Sr. Standing Counsel, Mr. Ruchesh Sinha, Jr. Standing Counsel, Mr. Ashish Virmani, Advocate and Mr. Ashok Gautam, Assessing Officer., Mr. Parag P. Tripathi, Sr. Advocate with Mr. Salil Kapoor and Mr. Vikas Jain, Advocates., Mr. Rajeeve Mehra, ASG with Mr. N.P Sahni, Sr. Standing Counsel, Mr. Ruchesh Sinha, Jr. Standing Counsel, Mr. Ashish Virmani, Advocate and Mr. Ashok Gautam, Assessing Officer., Mr. Parag P. Tripathi, Sr. Advocate with Mr. Salil Kapoor and Mr. Vikas Jain, Advocates., Mr. Rajeeve Mehra, ASG with Mr. N.P Sahni, Sr. Standing Counsel, Mr. Ruchesh Sinha, Jr. Standing Counsel, Mr. Ashish Virmani, Advocate and Mr. Ashok Gautam, Assessing Officer., Mr. Parag P. Tripathi, Sr. Advocate with Mr. Salil Kapoor and Mr. Vikas Jain, Advocates., Mr. Rajeeve Mehra, ASG with Mr. N.P Sahni, Sr. Standing Counsel, Mr. Ruchesh Sinha, Jr. Standing Counsel, Mr. Ashish Virmani, Advocate and Mr. Ashok Gautam, Assessing Officer., Mr. Parag P. Tripathi, Sr. Advocate with Mr. Salil Kapoor and Mr. Vikas Jain, Advocates., Mr. Rajeeve Mehra, ASG with Mr. N.P Sahni, Sr. Standing Counsel, Mr. Ruchesh Sinha, Jr. Standing Counsel, Mr. Ashish Virmani, Advocate and Mr. Ashok Gautam, Assessing Officer., Mr. Parag P. Tripathi, Sr. Advocate with Mr. Salil Kapoor and Mr. Vikas Jain, Advocates., Mr. Rajeeve Mehra, ASG with Mr. N.P Sahni, Sr. Standing Counsel, Mr. Ruchesh Sinha, Jr. Standing Counsel, Mr. Ashish Virmani, Advocate and Mr. Ashok Gautam, Assessing Officer., Mr. Parag P. Tripathi, Sr. Advocate with Mr. Salil Kapoor and Mr. Vikas Jain, Advocates., Mr. Rajeeve Mehra, ASG with Mr. N.P Sahni, Sr. Standing Counsel, Mr. Ruchesh Sinha, Jr. Standing Counsel, Mr. Ashish Virmani, Advocate and Mr. Ashok Gautam, Assessing Officer., Mr. Parag P. Tripathi, Sr. Advocate with Mr. Salil Kapoor and Mr. Vikas Jain, Advocates., Mr. Rajeeve Mehra, ASG with Mr. N.P Sahni, Sr. Standing Counsel, Mr. Ruchesh Sinha, Jr. Standing Counsel, Mr. Ashish Virmani, Advocate and Mr. Ashok Gautam, Assessing Officer., Mr. Parag P. Tripathi, Sr. Advocate with Mr. Salil Kapoor and Mr. Vikas Jain, Advocates., Mr. Rajeeve Mehra, ASG with Mr. N.P Sahni, Sr. Standing Counsel, Mr. Ruchesh Sinha, Jr. Standing Counsel, Mr. Ashish Virmani, Advocate and Mr. Ashok Gautam, Assessing Officer., Mr. Parag P. Tripathi, Sr. Advocate with Mr. Salil Kapoor and Mr. Vikas Jain, Advocates., Mr. Rajeeve Mehra, ASG with Mr. N.P Sahni, Sr. Standing Counsel, Mr. Ruchesh Sinha, Jr. Standing Counsel, Mr. Ashish Virmani, Advocate and Mr. Ashok Gautam, Assessing Officer., Mr. Parag P. Tripathi, Sr. Advocate with Mr. Salil Kapoor and Mr. Vikas Jain, Advocates., Mr. Rajeeve Mehra, ASG with Mr. N.P Sahni, Sr. Standing Counsel, Mr. Ruchesh Sinha, Jr. Standing Counsel, Mr. Ashish Virmani, Advocate and Mr. Ashok Gautam, Assessing Officer., Mr. Parag P. Tripathi, Sr. Advocate with Mr. Salil Kapoor and Mr. Vikas Jain, Advocates., Mr. Rajeeve Mehra, ASG with Mr. N.P Sahni, Sr. Standing Counsel, Mr. Ruchesh Sinha, Jr. Standing Counsel, Mr. Ashish Virmani, Advocate, Mr. Parag P. Tripathi, Sr. Advocate with Mr. Salil Kapoor and Mr. Vikas Jain, Advocates., Mr. Rajeeve Mehra, ASG with Mr. N.P Sahni, Sr. Standing Counsel, Mr. Ruchesh Sinha, Jr. Standing Counsel, Mr. Ashish Virmani, Advocate and Mr. Ashok Gautam, Assessing Officer., Mr. Parag P. Tripathi, Sr. Advocate with Mr. Salil Kapoor and Mr. Vikas Jain, Advocates., Mr. Rajeeve Mehra, ASG with Mr. N.P Sahni, Sr. Standing Counsel, Mr. Ruchesh Sinha, Jr. Standing Counsel, Mr. Ashish Virmani, Advocate and Mr. Ashok Gautam, Assessing Officer., Mr. Parag P. Tripathi, Sr. Advocate with Mr. Salil Kapoor and Mr. Vikas Jain, Advocates., Mr. Rajeeve Mehra, ASG with Mr. N.P Sahni, Sr. Standing Counsel, Mr. Ruchesh Sinha, Jr. Standing Counsel, Mr. Ashish Virmani, Advocate and Mr. Ashok Gautam, Assessing Officer., Mr. Parag P. Tripathi, Sr. Advocate with Mr. Salil Kapoor and Mr. Vikas Jain, Advocates., Mr. Rajeeve Mehra, ASG with Mr. N.P Sahni, Sr. Standing Counsel, Mr. Ruchesh Sinha, Jr. Standing Counsel, Mr. Ashish Virmani, Advocate and Mr. Ashok Gautam, Assessing Officer., Mr. Parag P. Tripathi, Sr. Advocate with Mr. Salil Kapoor and Mr. Vikas Jain, Advocates., Mr. Rajeeve Mehra, ASG with Mr. N.P Sahni, Sr. Standing Counsel, Mr. Ruchesh Sinha, Jr. Standing Counsel, Mr. Ashish Virmani, Advocate and Mr. Ashok Gautam, Assessing Officer., Mr. Parag P. Tripathi, Sr. Advocate with Mr. Salil Kapoor and Mr. Vikas Jain, Advocates., Mr. Rajeeve Mehra, ASG with Mr. N.P Sahni, Sr. Standing Counsel, Mr. Ruchesh Sinha, Jr. Standing Counsel, Mr. Ashish Virmani, Advocate and Mr. Ashok Gautam, Assessing Officer., Mr. Parag P. Tripathi, Sr. Advocate with Mr. Salil Kapoor and Mr. Vikas Jain, Advocates., Mr. Rajeeve Mehra, ASG with Mr. N.P Sahni, Sr. Standing Counsel, Mr. Ruchesh Sinha, Jr. Standing Counsel, Mr. Ashish Virmani, Advocate and Mr. Ashok Gautam, Assessing Officer., Mr. Parag P. Tripathi, Sr. Advocate with Mr. Salil Kapoor and Mr. Vikas Jain, Advocates., Mr. Rajeeve Mehra, ASG with Mr. N.P Sahni, Sr. Standing Counsel, Mr. Ruchesh Sinha, Jr. Standing Counsel, Mr. Ashish Virmani, Advocate and Mr. Ashok Gautam, Assessing Officer., Mr. Parag P. Tripathi, Sr. Advocate with Mr. Salil Kapoor and Mr. Vikas Jain, Advocates., Mr. Rajeeve Mehra, ASG with Mr. N.P Sahni, Sr. Standing Counsel, Mr. Ruchesh Sinha, Jr. Standing Counsel, Mr. Ashish Virmani, Advocate and Mr. Ashok Gautam, Assessing Officer., Mr. Parag P. Tripathi, Sr. Advocate with Mr. Salil Kapoor and Mr. Vikas Jain, Advocates., Mr. Rajeeve Mehra, ASG with Mr. N.P Sahni, Sr. Standing Counsel, Mr. Ruchesh Sinha, Jr. Standing Counsel, Mr. Ashish Virmani, Advocate and Mr. Ashok Gautam, Assessing Officer., Mr. Parag P. Tripathi, Sr. Advocate with Mr. Salil Kapoor and Mr. Vikas Jain, Advocates., Mr. Rajeeve Mehra, ASG with Mr. N.P Sahni, Sr. Standing Counsel, Mr. Ruchesh Sinha, Jr. Standing Counsel, Mr. Ashish Virmani, Advocate and Mr. Ashok Gautam, Assessing Officer., Mr. Parag P. Tripathi, Sr. Advocate with Mr. Salil Kapoor and Mr. Vikas Jain, Advocates., Mr. Rajeeve Mehra, ASG with Mr. N.P Sahni, Sr. Standing Counsel, Mr. Ruchesh Sinha, Jr. Standing Counsel, Mr. Ashish Virmani, Advocate and Mr. Ashok Gautam, Assessing Officer., Mr. Parag P. Tripathi, Sr. Advocate with Mr. Salil Kapoor and Mr. Vikas Jain, Advocates., Mr. Rajeeve Mehra, ASG with Mr. N.P Sahni, Sr. Standing Counsel, Mr. Ruchesh Sinha, Jr. Standing Counsel, Mr. Ashish Virmani, Advocate and Mr. Ashok Gautam, Assessing Officer., Mr. Parag P. Tripathi, Sr. Advocate with Mr. Salil Kapoor and Mr. Vikas Jain, Advocates., Mr. Rajeeve Mehra, ASG with Mr. N.P Sahni, Sr. Standing Counsel, Mr. Ruchesh Sinha, Jr. Standing Counsel, Mr. Ashish Virmani, Advocate and Mr. Ashok Gautam, Assessing Officer., Mr. Parag P. Tripathi, Sr. Advocate with Mr. Salil Kapoor and Mr. Vikas Jain, Advocates., Mr. Rajeeve Mehra, ASG with Mr. N.P Sahni, Sr. Standing Counsel, Mr. Ruchesh Sinha, Jr. Standing Counsel, Mr. Ashish Virmani, Advocate and Mr. Ashok Gautam, Assessing Officer., Mr. Parag P. Tripathi, Sr. Advocate with Mr. Salil Kapoor and Mr. Vikas Jain, Advocates., Mr. Rajeeve Mehra, ASG with Mr. N.P Sahni, Sr. Standing Counsel, Mr. Ruchesh Sinha, Jr. Standing Counsel, Mr. Ashish Virmani, Advocate and Mr. Ashok Gautam, Assessing Officer., Mr. Parag P. Tripathi, Sr. Advocate with Mr. Salil Kapoor and Mr. Vikas Jain, Advocates., Mr. Rajeeve Mehra, ASG with Mr. N.P Sahni, Sr. Standing Counsel, Mr. Ruchesh Sinha, Jr. Standing Counsel, Mr. Ashish Virmani, Advocate and Mr. Ashok Gautam, Assessing Officer., Mr. Parag P. Tripathi, Sr. Advocate with Mr. Salil Kapoor and Mr. Vikas Jain, Advocates., Mr. Rajeeve Mehra, ASG with Mr. N.P Sahni, Sr. Standing Counsel, Mr. Ruchesh Sinha, Jr. Standing Counsel, Mr. Ashish Virmani, Advocate and Mr. Ashok Gautam, Assessing Officer., Mr. Parag P. Tripathi, Sr. Advocate with Mr. Salil Kapoor and Mr. Vikas Jain, Advocates., Mr. Rajeeve Mehra, ASG with Mr. N.P Sahni, Sr. Standing Counsel, Mr. Ruchesh Sinha, Jr. Standing Counsel, Mr. Ashish Virmani, Advocate and Mr. Ashok Gautam, Assessing Officer., Mr. Parag P. Tripathi, Sr. Advocate with Mr. Salil Kapoor and Mr. Vikas Jain, Advocates., Mr. Rajeeve Mehra, ASG with Mr. N.P Sahni, Sr. Standing Counsel, Mr. Ruchesh Sinha, Jr. Standing Counsel, Mr. Ashish Virmani, Advocate and Mr. Ashok Gautam, Assessing Officer., Mr. Parag P. Tripathi, Sr. Advocate with Mr. Salil Kapoor and Mr. Vikas Jain, Advocates., Mr. Rajeeve Mehra, ASG with Mr. N.P Sahni, Sr. Standing Counsel, Mr. Ruchesh Sinha, Jr. Standing Counsel, Mr. Ashish Virmani, Advocate and Mr. Ashok Gautam, Assessing Officer., Mr. Parag P. Tripathi, Sr. Advocate with Mr. Salil Kapoor and Mr. Vikas Jain, Advocates., Mr. Rajeeve Mehra, ASG with Mr. N.P Sahni, Sr. Standing Counsel, Mr. Ruchesh Sinha, Jr. Standing Counsel, Mr. Ashish Virmani, Advocate and Mr. Ashok Gautam, Assessing Officer., Mr. Parag P. Tripathi, Sr. Advocate with Mr. Salil Kapoor and Mr. Vikas Jain, Advocates., Mr. Rajeeve Mehra, ASG with Mr. N.P Sahni, Sr. Standing Counsel, Mr. Ruchesh Sinha, Jr. Standing Counsel, Mr. Ashish Virmani, Advocate and Mr. Ashok Gautam, Assessing Officer.