9911796707
TMI Blog2021 (2) TMI 611X X X X Extracts X X X X X X X X Extracts X X X X ..... se appeals are interrelated they were heard together as per the request of both the parties in appeal before us and are thus being disposed off by this common order for the sake of convenience and brevity. 3. We will first take up the Revenue's appeals vide ITA No.286 to 289/Ind/2018 for Assessment Years 2008-09 to 2011-12 in the case of Shri Vardhman Sakh Sahakarita Maryadit. 4. Brief facts of the case as culled out from the records and as narrated by the Sr. Counsel for the assessee who has commonly argued for both the parties namely Shri Vardhman Sakh Sahakarita Maryadit and Shri Manish Kothari are that survey action u/s 133A of the Act was carried out on 29.9.2014 at the registered office of the society at Ujjain. During the survey it was noticed that assessee society is not filing Income Tax Returns and Permanent Account Number was allotted just few months ago. During the survey various bank accounts of the assessee society were examined wherein it was found that cash amount were deposited on various dates and there were corresponding entries of cheque/demand draft issued to various business concerns including companies. The total cash amount deposited during Financial Year ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Rs. 20/- for amount less than Rs. 20,000/-. However the Ld. A.O noticed that apart from few of the parties who accepted to have given cash to the society for issuing cheque/DD majority of the persons named in the Excel sheety refused to have given any cash entered into such transaction. Based on this observation it was assumed that the unaccounted cash has been deposited in the bank account of the society on the direction of Shri Manish Kothari. Accordingly protective addition was made in the hands of the society and substantive addition was made in the hands of Manish Kothari (President of the Society) for the unexplained investment u/s 69 of the Act. Against these additions assessee society preferred appeal before Ld. CIT(A) and succeeded, as Ld. CIT(A) was of the view that as the substantive additions are confirmed in the hands of Shri Manish Kothari therefore the protective addition made in the hands of the society deserves to be deleted. 7. Though the protective addition was made in the hands of the society for Assessment Year 2008-09 to 2011-12 but revenue has challenged the finding of Ld. CIT(A) deleting the protective addition only for Assessment Year 2008-09 to 2011-12 ra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... his facility, service charge of Rs. 100 per lakh was collected and the same can be added as income in the hands of the society as service charges but by no canon could the addition for unexplained investment u/s 69 of the Act be made for the total amount of cash deposited in the bank as the same will be totally illogical since there is a corresponding amount paid through banking channel to various persons including private limited companies. He was fair enough to accept that in view of the settled judicial precedence the society being a separate legal entity having its Byelaws, PAN, Bank accounts, the income element in the alleged transaction may be added in the hands of society. Further he submitted that at the most only the commulative peak balance in all bank accounts for the year could have been added if they exceed the service charges of Rs. 100/- per lakh. Ld. Sr. Counsel for the assessee requested that necessary direction may be given to Ld. A.O to compute the commission @Rs. 100 per lakh on the alleged transaction of cash deposited/cheque issued and the addition if any required to be made, should be "the cumulative peak balance in all the bank accounts of the society durin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gar appeared and gave replies. It was submitted that the assessee society is not running any business. The alleged transactions are basically the cash received from the members of the society and the corresponding entries of account payee cheques/demand drafts issued are the transfers to various persons on the advice/direction of the members/persons (through the President of Society namely Shri Manish Kothari) who have given cash. For providing this facility, society used to charge nominal amount of Rs. 100 per lakh. The society worked through its office bearers who were given the authority to sign the cheques on behalf of the society. Day to day working of banks were carried out by the Manager Mr. Nitin Saini and the President Mr. Manish Kothari used to communicate with the members for the transaction of cash deposits and issue of cheques to various persons. 13. We find that the assessee society is a co-operative society registered under the provisions of Section 4 of Madhya Pradesh Swayatta Sahakarita Adhiniyam, 1994 working since 14.09.2004. The society has its bye laws in order to govern the regulation of the society . The society has the bank account in its name and also ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fails to exercise the option within the period specified in sub-section (2) shall be deemed to have assented to the change of liability. (4) An amendment passed under sub-section (2) shall not take effect until- (a) all claims of the members and creditors of the co-operative who have exercised the option under sub-section (2) have been met in full or otherwise satisfied; and (b) notice of the amendment of the bye-laws of the co-operative and information of settlement of claims of members and creditors is sent to the Registrar and his acknowledgment is obtained. (5) Subject to the provisions of sub-section(6), the liability of a past member or of the estate of a decased member of a co-operative for the debts of the co-operative as they stood- (a) in the case of a past member, on the date on which he ceased to be a member; and (b) in the case of a deceased member, on the date of his death; shall continue for a period of two years from such date. (6) Where a co-operative is ordered to be dissolved under any provision of this Act, the liability of a past member or of the estate of a deceased member, who ceased to be a member or died during the period of two years immediat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it; (f) consideration of the report on deviations, if any, from the approved budget relating to the previous financial year; (g) disposal of surplus, if any, of previous financial year; (h) management of deficit, if any, of previous financial year; (i) creation of specific reserves and other funds; (j) review of actual utilisation of reserves and other funds; (k) review of the report on the attendance at meetings by directors; (l) review of the use of the co-operative's services by the directors; (m) review of remuneration paid to any director or member of any committee or internal auditor in connection with his duties in that capacity or his attendance at concerned meetings; (n) review of quantum and percentage of services provided to non-members vis-a-vis services provided to the members; (o) report of activities and accounts related to member education and director and staff training; (p) consideration of any other matter which may be brought before the meeting of the general body in accordance with the bye-laws. (2) The following matters, among such other matters as considered necessary by the board, or which are specifically assigned to the general ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by the President or Vice President against whom such resolution is to be considered. (5) The President or Vice President as the case may be, aggrieved by the resolution passed under sub-section (4) may appeal to the Arbitration Council within thirty days from the date of passing of such resolution whose decision thereon shall be final. (6) In the event of the occurrence of any vacancy in the office of the President by reason ofhis death, resignation or removal, or otherwise, the Vice President shall act as President until the date on which a new President elected in accoredance with the provisions of tyhis Act and the bye-laws to fill such vacancy. (7) When the President is unable to discharge his functions owing to absence, illness, or any other cause, the Vice President shall discharge the functions of the President until the date on which the President resumes his duties. (8) The Vice President shall during and in respect of the period while he is so acting as or discharging the functions of President have all the powers of the President. 35. Functions, responsibilities anti powers of board. - Board shall discharge such functions, perform such duties and responsibil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e society is a "Separate Legal Entity" different from its members and office bearers. Under the Income Tax Act the Co-operative society is assessed in the status of Association of persons. 17. We further observe that the alleged cash deposits are in the bank accounts which are undisputedly in the name of society and the facts remain that all the alleged transactions of the cash deposit and corresponding entries and cheque issued are through these bank accounts held in the name of the assessee society. So addition, if any which can be made on account of the alleged transactions of cash deposits in bank accounts can only be in the hands of the assessee society and not in hands of any other peron. It is a settled law that the Income Tax Department must tax the right person and the right person alone and the right persons means the person who is liable to be taxed according to law with respect to a particular income. The assessee society is a cooperative society and separate legal ntity and the cash was depsited in its bank account. The hidden income in the alleged transactions if to be taxed should be taxed in the hands of assessee society only. 18. Hon'ble Apex Court in the ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... members individually or for that matter to tax the firm or its partners individually. If it is the income of the AOP in law, the AOP alone has to be taxed; the members of the AOP cannot be taxed individually in respect of the income of the AOP. Consideration of the interest of revenue has no place in this scheme. When section 4(1) speaks of levy of income tax on the total income of every person, it necessarily means the person who is liable to pay income-tax in respect of that total income according to law. The tax has to be levied on that person, whether an individual, HUF, company, firm, AOP, BOI, a local authority or an artificial juridical person. From this, it follows that if income of B is taxed in the hands of A, A may be legitimately aggrieved but that does not mean that B is exonerated of his liability on that account. B cannot say, when he is sought to be taxed in respect of the total income which is lawfully taxable in his hands, that since the Assessing Officer has taxed the very same income in the hands of A, he himself cannot be taxed with respect to the said total income. This is not only logical but is consistent with the provisions of the Act. Where the Parliament ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ank accounts held in the name of the registered co-operative society having its Permanent Account Number and operating under the registered bye-laws, to be taxed under the provisions of Income Tax Act should only be in the hands of the assessee society and not in the name of the office bearers including the President of the Society Shri Manish Kothari (who is also one of the appellant in the captioned appeal before us). 22. As regards the quantum of addition to be sustained in the hands of assessee Society, we find that it remains an uncontroverted fact that right from the moment survey was conducted it was stated at multiple occasions by the persons who were the authorized signatory in the bank accounts held in the name of the society that the society is indulged in the activity and accepting cash from different traders/members and in turn issued cheques/Demand Draft from its bank accounts in favour of different suppliers/companies/persons. In lieu of this facility provided to the traders/members, Society used to charge service charge @Rs. 100/- per Lakh. Even this fact that the society is charging commission Rs. 100 per lakh has been confirmed by various businessman in their sta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the amount totaling to Rs. 6,22,96,066/- by various parties, commission in respect of these deposits only is added to the income of Shri Manish Kothari substantively and addition of same amount is made protectively in case of Shri Vardhman Sakh Sahakarita Maryadit, Ujjain on the basis of the facts already discussed supra. Commission is taken at Rs. 100 per Rs. 1,00,000/-, Accordingly amount of Rs. 62,296/- is added substantively in the hands of Shri Manish Kothari as undisclosed commission of the year under consideration. 24. Similarly in the case of Shri Manish Kothari for Assessment Year 2014-15 the Ld. A.O has made addition of Rs. 1,10,644/- on the transaction value of Rs. 11,06,43,811/-, for addition of Rs. 48,288/- for Assessment Year 2013-14 on the transaction of cash deposits of Rs. 4,82,27,857/- and addition of Rs. 44,284/- for Assessment Year 2012-13 on the transaction value of cash deposit of Rs. 4,42,84,445/-. This action of the Ld. A.O on the very same set of transaction of cash deposit in bank accounts coupled with the fact that the list of persons mentioned by Ld. A.O in various assessment years also carried details of their Permanent Account Number asserts the fact ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Court observed that section 68 of the Act imposes burden on the part of the assessee to explain the source of cash deposits but merely because it could not be explained the amount cannot automatically be added since the expression "May" used in Section 68 of the Act imposes an obligation on the Assessing Officer to verify as to whether assessee could have earned such huge income in one year. In the instant case, it is not in dispute that the assessee's income either in the earlier year or in subsequent years has never crossed the threshold of Rs. 2 lakhs in which event the Assessing Officer could have kept the same in mind while making the addition. Even while computing the assessment to the best of his judgment, under section 144 of the Act, it is the duty of the Assessing Officer to make an addition on the basis of the available material and circumstances of each case. Judgement is a faculty to decide the matters with wisdom, truly and legally and it should not depend on the arbitrary caprice of an officer. In other words, though an element of guess work is involved in best judgement it should not be a wild one, as held by the Hon'ble Supreme Court in the case of State ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... working of peak credit in relation tocash deposits made in these six bank accounts and requested the AO to assess the peak credit amounting to Rs. 1,01,40,000/-. The assessee claimed to have computed the peak credit of these six bank accounts taking all the deposits and withdrawals. The AO while framing assessment treated the unexplained cash credit/unexplained investment in bank i.e. cash deposits made in these six bank accounts and added to the returned income of the assessee in total. The assessee now before us claimed that he is engaged in the business of providing accommodation entries and for this he placed reliance on the statement recorded by the AO u/s. 131 of the Act on 13.12.2011 wherein he explained the modus operandi of his business. The relevant statement reads as under: Binod Kumar Jha, AY 2009-10 Binod Kumar Jha, AY 2009-10 Binod Kumar Jha, AY 2009-10 Binod Kumar Jha, AY 2009-10 In view of the above statement the assessee claimed that he is engaged in the business of providing accommodation entries to various parties on commission basis and this commission has all along been disclosed by him as business income in the returns of income particularly for AYs 2008-0 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a which was used by him only for the limited purpose of providing accommodation entries to various parties. Initially the assessee took a stand that he was deriving finance commission @.25% of all the transactions in the accommodation entry business and offered the same to tax., However, he shifted his stand by accepting the peak credit theory before the ld. CIT(A). This is evident from the fact that he had not preferred further appeal before the Tribunal against the ld. CIT(A)'s order. In accordance with the directions of the Hon'ble Calcutta High Court, we had examined the veracity of the claim of peak credit theory made by the assessee in respect of all the transactions in Central Bank of India. It is observed that the assessee had rotated his own funds in Central Bank of India for providing accommodation entries to various parties. It is not disputed that the genuineness of the transaction could not be proved by the assessee by mentioning the names, addresses, PAN, confirmation of the parties to whom the payments were made and from payments were received by the assessee. Hence it is proved that transactions contained in the bank account are not genuine. Once the trans ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ging on record any materials so that the amount withdrawn by cheque cannot have been received back by the assessee and utilized by him in making subsequent deposits by cheque. Taking all this into consideration, we are of the considered opinion that AO should adopt peak credit method to arrive at the undisclosed income of the assessee in the undisclosed bank account No.SB 6664 with the Syndicate bank." Reference may also be drawn to the decision of the Hon'ble Apex Court in the case of CIT vs Smt. P.K.Noorjehan reported in 237 ITR 570(SC) wherein their lordships have held that mere unsatisfactoriness of the explanation offered by the assessee, does not, and need not, automatically result in deeming the value of investment to be the income of the assessee. That is still a matter within the discretion of the officer and, therefore, of the Tribunal. In other words, the discretion has been conferred on the Income tax Officer u/s 69 of the Act to treat the source of investment as the income of the assessee if the explanation offered by the assessee is not found satisfactory and the said discretion has to be exercised keeping in view the facts and circumstances of the particular ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cordance with the directions mentioned hereinabove. " 7. In view of the above facts and circumstances, we direct the AO to assess the peak credit being a sum of Rs. 1,01,40,000/- as computed by assessee on the basis of deposits made in these six bank accounts with Axis Bank Ltd. in lieu of cash deposits added by the AO at Rs. 83,48,16,130/-. Accordingly, the AO will verify the peak and will make Binod Kumar Jha, AY 2009-10 addition of the peak amount only. Accordingly, this issue of assessee's appeal is partly allowed for statistical purposes." From the above, we conclude that assessee has furnished his statement on oath stating that he is engaged in providing accommodating entries to various parties and for this act earned nominal amount of commission income. From the perusal of bank statement, we find that cash was deposited and immediately it was transferred to the account of the party leaving negligent amount of balance in the bank account of assessee. In our considered view, we conclude that assessee is engaged in providing accommodated entries to the parties. Had there been the business of the iron and steel of the assessee then the lower authorities should have broug ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in turn Maple Advisory Services Pvt. Ltd. has further transferred this amount to six Private Limited Companies namely, Gokul Distributors, Indigo Commotrade, Jupiter Tradelink, New Era Commotrade, Swift Distributors and Zenith Management and all these private limited companies are having their bank accounts in the same bank branch. This modus operandi clearly reveals that the assessee is merely an accommodation entry provider and nothing else. In view of the above facts and circumstances, the Ld. Counsel for the assessee relied on the decision of Coordinate bench in the case of ITO vs. Shri Piyush Poddar in ITA No. 1050/Kol/2011 for AY 2006- 07 dated 07.09.2015, wherein exactly on similar circumstances, the Tribunal has directed the AO to assess the peak credit 7. In view of the above facts and circumstances, we direct the AO to assess the peak credit being a sum of Rs. 1,01,40,000/- as computed by assessee on the basis of deposits made in these six bank accounts with Axis Bank Ltd. in lieu of cash deposits added by the AO at Rs. 83,48,16,130/-. Accordingly, the AO will verify the peak and will make addition of the peak amount only. Accordingly, this issue of assessee's appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing cheque issue in the bank accounts (duly encahsed) held in the name of the assessee society. Therefore in this situation the revenue authorities can also sustain the addition to the extent of peak balance. The assessee society has provided following working of the yearwise cumulative peak:- S.No. Asst. Year Yearwise Peak Comulative Peak 1 2008-09 40,75,856 40,75,856 2 2009-10 3,47,057 44,22,913 3 2010-11 12,42,542 56,65,455 4 2011-12 11,74,432 68,39,887 28. We therefore in the given facts and circumstances of the case and in view of the decision referred herein above which are squarely applicable in the case of the assessee are of the considered view that firstly the action of Ld. CIT(A) deleting the protective addition made in the hands of the society was not justified since the transactions of cash deposits and cheque issuance were carried out through banking account of the registered co-operative society running for last many years ignoring the fact that the society is a separate legal entity having its Permanent Account Number, secondly Ld. CIT(A) erred in confirming the substantive addition in the hands of the President of the society Mr. Manish Kotha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssessment proceedings and the issuance of notice u/s 148 of the Act commonly raised for all the assessment years 2008-09 to 2015- 16, at the outset Ld. Sr. Counsel for the assesee requested for not pressing this legal ground. Since the legal ground challenging the reopening of the assessment and the legality of issuance of notice u/s 148 of the Act is not pressed the same is dismissed as not pressed. 31. Now we take up second common issue for the substantive addition confirmed in the hands of the assessee for the unexplained investment u/s 69 of the Act made for the alleged cash deposit in the bank account of the society namely Shree Vardhman Sakh Skarita Maryadit of which the assessee is holding the post as President. We observe that the impugned additions of Rs. 9,23,93,228/-, Rs. 13,90,35,137/-, Rs. 17,69,03,922/-, Rs. 26,21,59,360/-, Rs. 37,02,21,964/- (Rs. 34,05,94,493 & Rs. 2,53,43,026/)-, Rs. 52,39,28,273/- (Rs. 36,54,12,434/- & Rs. 15,85,15,839/-), Rs. 74,49,35,922/- (Rs. 65,07,34,968/- & Rs. 9,42,00,954/-) and Rs. 49,31,33,630/- (Rs. 35,16,71,541/- & Rs. 14,14,62,089/-) for Assessment Years 2008-09 to 2015-16 respectively was made by the Ld. A.O to the income of the asses ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the bank account held in the name of society shall have no bearing on the additions made by the Ld. A.O but which have not been agitated or challenged by the assessee before Ld. CIT(A) or before us. We accordingly order so and allow this common ground of appeal raised by the assessee for Assessment Years 2008-09 to 2015-16. 34. Now we take up the next common issue which relates to the addition made on the basis of loose paper found during the course of survey at the assessee's premises which was carried out on 29.9.2014. Brief facts relating to this common issue are that there was a survey conducted at the office premises of the society Shree Vardhman Sakh Skarita Maryadit u/s 133A of the Act on 29.9.014. On the very same day of survey u/s 133A of the Act was also conducted at the business premises of Shri Manish Kothari who was holding the post of President of the society Shree Vardhman Sakh Skarita Maryadit. Certain incriminating material was impounded in the form of small note book, BF-2, loose papers BF 5 & 8. The yearwise issues for the respective assessment years are summarised in the following manner; Assessment Years & Issue Wise Addition :- Issue Asst.Year Amount ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... thus deserves to be deleted. All the remaining issues raised by the assessee in the grounds of appeal for Assessment Year 2012-13 to 2015-16 are restored to Ld. CIT(A) for afresh adjudication after affording proper opportunity of being heard to the assessee and directions are also given to the assessee to not to take uncessary adjournments and should file necssary documents in support of its contention with regard to the impugned additions. In the result appeals of the assessee for Assessment Year 2012-13 to 2015-16 are partly allowed for statastical purposes. 36. Now the effective issues which remains to be adjudicated are as follows:- Issue Asst. Year Amount Ground No Addition on account of Loose paper (BF-2) impounded during survey 2008-09 Rs. 4,68,00/- Ground No. 3 Addition on account of Loose paper (BF-5) impounded during survey 2008-09 Rs. 3,04,27,000/- Ground No.4 Addition on account of Loose paper (BF-8) impounded during survey 2008-09 19854/- Ground No, 5 Addition on account brokerage /Commission by making reliance on statement of Appellant taken during Survey (Dated 29/09/14) and entries on loose paper impounded during survey 2009-10 5,00,00 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s:- Addition OF Rs. 5,00,000/- on account brokerage /Commission in A.Y 2008-09 AND Addition on account brokerage /Commission @ 3% in A.Y 2010-11 to 2015-16 The assessee in this ground of appeal has challenged the addition of Rs. 5,00,000/- A.Y 2008-09 on account of brokerage and for subsequent years rate at which of brokerage /commission is charged i.e. @ 3 and there on addition made in the hands of the Appellant on account of brokerage income. That the Ld assessing officer has referred page no 1, 6, 18, 21, 24 & 25 of BF-7, Page No 1 to 264 0f BF-8, Page No 241 of BF-14 and Page as found and seized as BF-20 & Page No 89 of BF-21. The Appellant on the basis of BS-10 and BS-13, prepared a cash book from the period from 01-04-2008 to 31-03-2009, similarly for the period from 01-04-2009 to 31-03-2010 and from 01-04-2010 to 31-03-2011 upto 2014-15. The Ld assessing officer on the basis of that cash book added the following amount to the income of the assessee. S.No Asst Year Cash Received Brokerage Estimated by Ld AO and added to the Income of Appellant Remarks 1 2009-10 6611678 5,00,000 On the basis of statement 2 2010-11 7,52,41,468 22,57,243 @3 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... missions of the Assessee in their true perspective; Non consideration of material & evidence on record; Non examination of the issues involved in the instant case; Wrongful additions made in violation of natural justice as no proper opportunity was provided to Appellant to put-forth his submission at the stage of assessment proceedings & Appellate proceedings before CIT (A) Absence of any concrete basis or logical reasons in evaluating and in not accepting the explanation and evidences offered by the appellant with judicial matrix in support of submission. No opportunity of cross examination was provided by the Ld AO It is therefore prayed before this Hon'ble Tribunal that other additions made in the assessment years suffers from many infirmities which is liable to be set aside. Further if this Hon'ble Tribunal is of opinion that the wrongful addition as made by the ld. A.O. deserves to be remanded to the Assessing Authority, it may kindly direct the Assessing Authority to pass fresh orders in accordance with law after giving proper opportunity of hearing to the Appellant in remand proceedings. 40. Per contra Ld. Departmental Representative vehemently argued supporting ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 08-09 is allowed for statastical purposes. 44. As regards Ground No.4 for Assessment Year 2008-09 relating to addition of Rs. 3,04,27,000/- made on the basis of loose paper BF-5 we observe that some dates referred on the page 5 of BF-5 is 20.12.2010 and 24.12.2010 and on page 4 BF-5 date mentioned as 13.12.2011. There is no mention of any date falling in Assessment Year 2008-09. Prime faice no addition is called for Assessment Year 2008-09 on the basis of this loose paper. However as regards the quantum of addition is concerned it is claimed before us that the alleged transactiuons are of purchase and sale of property and the assessee being engaged in this business of earning brokerage on such transactions of purchase and sale of immoveable properties the income to be computed should be between 0.67% to 1% as normally there are three brokers in each of such transactions. 45. In the given facts and circumstances of the case we are of the view that this issue also needs to be set aside to the CIT(A) for fresh adjudication. So far as Assessment Year 2008-09 is concerned no addition seems to be called for however in the set aside proceedings Ld. CIT(A) may decide in accordance with l ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
