TaxTMI 
TaxTMI 
2023 (9) TMI 335
X X X X Extracts X X X X
X X X X Extracts X X X X
....(WP No. 2399 of 2021) and Assessment Year 2019-2020 (WP No. 2395 of 2021). Subsequent to filing of these petitions, assessment orders were passed pursuant to the above mentioned notices for the Assessment Years 2011-2012 to 2019-2020. The said assessment orders were also challenged by filing nine separate Writ Petitions mentioned in the cause title for Assessment Years 2011-2012 to 2019-2020 and the grounds of challenge included those raised in the earlier nine petitions. For the reasons set out in the order of this Court passed on 21st July 2023 in above mentioned Writ Petitions, those petitions were disposed as withdrawn. 2. Various independent grounds of challenge have been raised in the Writ Petitions. The petition number and Assessment Year are as under : WP No. 2593 of 2021 - A.Y. 2011-2012 WP No. 2598 of 2021 - A.Y. 2012-2013 WP No. 2847 of 2021 - A.Y. 2013-2014 WP No. 2597 of 2021 - A.Y. 2014-2015 WP No. 2594 of 2021 - A.Y. 2015-2016 WP No. 2588 of 2021 - A.Y. 2016-2017 WP No. 2595 of 2021 - A.Y. 2017-2018 WP No. 2625 of 2021 - A.Y. 2018-2019 WP No. 2696 of 2021 - A.Y. 2019-2020 The lead petition is Writ Petition No. 2595 of 2021 for Assessment Year 2017-2018 and....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ubjected to proceedings under Section 132 of the Act. During the course of proceedings above-mentioned under Section 132 of the Act, the Income Tax Department had come across a ledger account of petitioner in the books of Hubtown Limited. It appears, during the course of proceedings under Section 132 of the Act in the case of Hubtown Limited, certain statements were recorded of employees/officers of Hubtown Limited. Immediately, on the very next day after the search proceedings on Hubtown Limited, i.e., 31st July 2019, Officers of the Income Tax Department conducted a survey under Section 133A of the Act in the premises of petitioner to verify that the entries shown in the ledger account of petitioner in the books of Hubtown Limited, agreed with entries in the ledger account of Hubtown Limited made in the books of account of petitioner. It is not in dispute that the entries in both sets of books were in agreement. Although not relevant for the purpose of this petition, during the course of various proceedings taken in the case of Hubtown Limited it has been clarified that Hubtown Limited's claim that some part of the loan received from petitioner had been recast/adjusted as an adva....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... for the Assessment Year 2011-2012, there was some difficulty in filing such a return on the portal and accordingly, requested respondent to consider its original return as a return filed pursuant to notice under Section 153C(1) of the Act. Petitioner also requested respondent no. 1 to provide materials in support of his claim to being clothed with jurisdiction to issue the aforementioned notice including copies of the authorization for search on Hubtown Limited, the satisfaction recorded by the Assessing Officer of Hubtown Limited and petitioner, the date on which, it is alleged that any material was handed over to petitioner's Assessing Officer and the material based upon which the satisfaction was recorded. 9. On 9th September 2021, respondent no. 1 replied to petitioner's letter dated 31st August 2021 and provided only a copy of the aforementioned satisfaction note dated 13th July 2021. Petitioner says that a perusal of respondent's reply will show that the covering letter along with which the satisfaction note was provided has a DIN and is digitally signed. However, a copy of the satisfaction note, bears no DIN or is the same signed by respondent no. 1. Since only the satisfa....
X X X X Extracts X X X X
X X X X Extracts X X X X
....m of having jurisdiction has to be established/defended by respondent no. 1 only with reference to the satisfaction note which does not refer to Shah Coal Pvt. Ltd. Further, according to petitioner, in this regard the show cause notice claims that a notice dated 11th September 2021 under Section 142(1) of the Act was issued to petitioner but not yet replied to. Petitioner says that the said notice dated 11th September 2021 (a Saturday) required petitioner to reply by 13th September 2021 (a Monday), i.e., giving less than one working day time, and was issued along with a series of other such notices for various years. Hence by its reply dated 13th September 2023 petitioner had sought time to file a reply. Nevertheless, the very same question was comprehensively replied to in petitioner's reply to the show cause notice as detailed hereinafter. Similar notices were issued and replies were filed for other assessment years. 12. Petitioner filed its reply to the show cause notice dated 22nd September 2021 dealing with all the items required by respondent no. 1 including all materials and details in respect of the alleged transactions with Shah Coal Pvt. Ltd. 13. On 28th September 2021,....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... produce and after hearing the assessee. To invoke Section 144 of the Act, the conditions specified in Section 144 (1) (a), (b) or (c) have to be satisfied. In the instant case, the impugned assessment order shows respondent has erroneously proceeded on the basis that no return has been filed by petitioner pursuant to notice under Section 153C of the Act since no return was available in the ITBA portal. This is factually incorrect as return was filed on 15th August 2021 and an acknowledgment is also on record, Therefore, respondent no. 1 could not have passed an order exercising power under Section 144 of the Act relying upon the provisions of Section 144(1)(a) of the Act. As recorded in the impugned assessment order, no notice under Section 143(2) of the Act was issued and, therefore, Section 144(1)(c) is not applicable. Even Section 144(1)(b) of the Act is not applicable because petitioner has not failed to comply with the terms of any notice issued under Section 142(1) of the Act. In any event, even before passing an order under Section 144(1) of the Act, as provided in 1st proviso, the Assessing Officer should have given the assessee an opportunity of being heard as to why the ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....with the account of Hubtown Limited in the books of petitioner. Therefore, there can be nothing incriminating in that. The satisfaction note also says that petitioner had entered into transactions of purchase and sale of shares of Hubtown Limited which has been recorded in petitioner's books of accounts and tax has been paid on the capital gain. Therefore, there can be nothing incriminating in that. Reference has also been made in the satisfaction note to an alleged re-cast of loan from petitioner to Hubtown Limited into an advance against property during year ended 31st March 2019 and, therefore, there can be nothing incriminating in that. Since no incriminating material relating to petitioner has been found during the proceedings under Section 132 of the Act in the case of Hubtown Limited and proceedings of petitioner having not abated, respondent cannot assume jurisdiction to assess/re-assess petitioner's income under Section 153A/153C of the Act. (d) In any event, it cannot be stated that any income chargeable to tax has escaped assessment in respect of the issues set out in the satisfaction note. This is because the satisfaction note seeks to re-assess petitioner's....
X X X X Extracts X X X X
X X X X Extracts X X X X
....he stock exchange, recorded in the books of account of petitioner and the resulting capital gain has been offered for tax and the amount has been taxed in the hands of petitioner. Since the write- off of a bad debt cannot be held to be an asset, clause - (a) of the 4th proviso to Section 153A(1) of the Act would bar any assessment that is proposed to be made for the relevant assessment year/years, i.e., Assessment Year 2011- 2012, 2012-2013 and 2013-2014. 16. Mr. Suresh Kumar submitted as under : (a) The order dated 28th September 2021 and notice of demand dated 28th September 2021 was communicated to assessee vide letter dated 30th September 2021 having computer generated DIN. Thus, communication of the assessment order and notice of demand has been done vide letter dated 30th September 2021 having DIN No. ITBA/COM/F/ 17/2021-22/1036046315(1). Thus, the communication of assessment order and notice of demand is done only after creation of DIN Number, being letter dated 30th September 2021. Thus this is in compliance with the CBDT Circular No. 19/2019 dated 14th August 2019. (b) The proceeding under Section 153C of the Act was initiated as per provisions of Section 153C of th....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... after hearing the assessee. The provisions of Section 144 of the Act are special and exceptional which can only be invoked if any of the conditions specified in Section 144 (1) (a), (b) or (c) are satisfied. Section 144 of the Act reads as under : Section 144 (1) If any person - (a) fails to make the return required [under sub-section (1) of section 139] and has not made a return or a revised return under sub-section (4) or sub-section (5) [or an updated return under sub-section (8A)] of that section, or (b) fails to comply with all the terms of a notice issued under sub-section (1) of section 142 [or fails to comply with a direction issued under sub- section (2A) of that section], or (c) having made a return, fails to comply with all the terms of a notice issued under sub-section (2) of section 143, the [Assessing] Officer, after taking into account all relevant material which the [Assessing] Officer has gathered, [shall, after giving the assessee an opportunity of being heard, make the assessment] of the total income or loss to the best of his judgment and determine the sum payable by the assessee on the basis of such assessment : [Provided that such opportunity sh....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ercise of powers under Section 144 of the Act cannot be sustained; (d) Even if one assumes that one of the jurisdictional preconditions set out in Section 144(1)(a), (b) or (c) of the Act is satisfied then, Section 144(1) of the Act read with the 1st proviso requires that an Assessing Officer shall give an assessee an opportunity of being heard as to why the proposed assessment of income to the best of his judgment should not be made. A perusal of the show cause notice dated 22nd September 2021 shows that this has not been done in the instant case. Further, the provisions of the 2nd proviso to Section 144(1) of the Act cannot apply since petitioner has not failed to comply with any notice under Section 142(1) of the Act; (e) Therefore, the impugned assessment order dated 28th September 2021 could, if at all, have been passed under Section 153C read with Section 143(3) of the Act. If the validity of the impugned order of assessment dated 28th September 2021 is tested on this basis it cannot be sustained. It is a jurisdictional condition precedent to passing an order under Section 153C read with Section 143(3) of the Act that a notice under Section 143(2) of the Act must be issued....
X X X X Extracts X X X X
X X X X Extracts X X X X
....he assessing officer while completing the block assessments under Chapter XIV-B of the Act. This legislation is by incorporation. This Section even speaks of sub- sections which are to be followed by the assessing officer. Had the intention of the legislature was to exclude the provisions of Chapter XIV of the Act, the legislature would have or could have indicated that also. A reading of the provision would clearly indicate, in our opinion, if the assessing officer, if for any reason, repudiates the return filed by the assessee in response to notice under Section 158 BC(a), the assessing officer must necessarily issue notice under Section 143(2) of the Act within the time prescribed in the proviso to Section 143(2) of the Act. Where the legislature intended to exclude certain provisions from the ambit of Section 158 BC(b) it has done so specifically. Thus, when Section 158 BC(b) specifically refers to applicability of the proviso thereto cannot be exclude. We may also notice here itself that the clarification given by CBDT in its circular No.717 dated 14th August, 1995, has a binding effect on the department, but not on the Court. This circular clarifies the requirement of law ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....of the return filed under Section 158 BC(a) proceeds to make an enquiry, he has necessarily to follow the provisions of Section 142, sub-sections (2) and (3) of Section 143. In the instant case, paragraph 4 of the impugned assessment order records that no notice under Section 143(2) of the Act has been issued. The Revenue has erroneously proceeded on the basis that the said notices are not required since no return of income had been filed by petitioner which was factually incorrect; (f) For all the reasons set out above, the impugned order dated 28th September 2021, whether treated as having been passed under Section 153C read with Section 144 or Section 143(3) of the Act cannot be sustained and is bad in law, of no legal effect and ought to be quashed and set aside; (g) On this ground alone, rule ought to be made absolute in terms of prayer clause - (a) of the following petitions : A.Y. 2012-2013 - WP No. 2598 of 2021 A.Y. 2013-2014 - WP No. 2847 of 2021 A.Y. 2014-2015 - WP No. 2597 of 2021 A.Y. 2015-2016 - WP No. 2594 of 2021 A.Y. 2016-2017 - WP No. 2588 of 2021 A.Y. 2017-2018 - WP No. 2595 of 2021 A.Y. 2018-2019 - WP No. 2625 of 2021 A.Y. 2019-2020 - WP....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ired to be issued by an income-tax authority, who is outside the office, for discharging his official duties: or (iii) when due to delay in PAN migration. PAN is lying with non-jurisdictional Assessing Officer; or (iv) when PAN of assessee is not available and where a proceeding under the Act (other than verification under section 131 or section 133 of the Act) is sought to be initiated; or (v) when the functionality to issue communication is not available in the system, the communication may be issued manually but only after recording reasons in writing in the file and with prior written approval of the Chief Commissioner/ Director General of income-tax. In cases where manual communication is required to be issued due to delay in PAN migration, the proposal seeking approval for issuance of manual communication shall include the reason for delay in PAN migration. The communication issued under aforesaid circumstances shall state the fact that the communication is issued manually without a DIN and the date of obtaining of the written approval of the Chief Commissioner/ Director General of Income-tax for issue of manual communication in the following format- "....... This....
X X X X Extracts X X X X
X X X X Extracts X X X X
....sued without a DIN does not bear the required format set out in paragraph 3 of the Circular and, therefore, the impugned assessment orders for Assessment Year 2011-2012 to 2019-2020 ought to be treated as invalid and deemed never to have been issued. We find support for this view in Brandix Mauritius Holdings Ltd. (Supra) where the Hon'ble Delhi High Court has held that an order passed in contravention of the said Circular is void, bad in law and of no legal effect. Paragraphs 16 to 17.1, 18 and 19 read as under : 16. The final assessment order was passed by the Assessing Officer (AO) on 15.10.2019, under Section 147/144(C) (13/143(3) of the Act. Concededly, the final assessment order does not bear a DIN. There is nothing on record to show that the appellant/revenue took steps to demonstrate before the Tribunal that there were exceptional circumstances, as referred to in paragraph 3 of the 2019 Circular, which would sustain the communication of the final assessment order manually, albeit, without DIN. 16.1. Given this situation, clearly paragraph 4 of the 2019 Circular would apply. 17. Paragraph 4 of the 2019 Circular, as extracted hereinabove, decidedly provides that any c....
X X X X Extracts X X X X
X X X X Extracts X X X X
....il of all assessment and other orders are maintained and further that any deviation therefrom can only be undertaken after prior written approval of the higher authorities under the Act. Therefore, the satisfaction note dated 13th July 2021 and the impugned order of assessment dated 28th September 2021 ought to be treated as invalid and deemed never to have been issued; (f) On this ground, rule ought to be made absolute in the following petitions : A.Y. 2011-2012 - WP No.2593 of 2021 A.Y. 2012-2013 - WP No. 2598 of 2021 A.Y. 2013-2014 - WP No. 2847 of 2021 A.Y. 2014-2015 - WP No. 2597 of 2021 A.Y. 2015-2016 - WP No. 2594 of 2021 A.Y. 2016-2017 - WP No. 2588 of 2021 A.Y. 2017-2018 - WP No. 2595 of 2021 A.Y. 2018-2019 - WP No. 2625 of 2021 A.Y. 2019-2020 - WP No. 2696 of 2021 19. Whether respondent has jurisdiction to take proceedings under Section 153C of the Act in the case of petitioner in respect of assessment years where assessments proceedings have not abated? Section 153A and Section 153C of the Act read as under : 153A (1) Notwithstanding anything contained in section 139, section 147, section 148, section 149, section 151 and section 153, in the case of a pers....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... relevant assessment years; (b) the income referred to in clause (a) or part thereof has escaped assessment for such year or years; and (c) the search under section 132 is initiated or requisition under section 132A is made on or after the 1st day of April, 2017. Explanation 1 - For the purposes of this sub-section, the expression "relevant assessment year shall mean an assessment year preceding the assessment year relevant to the previous year in which search is conducted or requisition is made which falls beyond six assessment years but not later than ten assessment years from the end of the assessment year relevant to the previous year in which search is conducted or requisition is made. Explanation 2 - For the purposes of the fourth proviso, "asset" shall include immovable property being land or building or both, shares and securities, loans and advances, deposits in bank account.] [(2) If any proceeding initiated or any order of assessment or reassessment made under sub-section (1) has been annulled in appeal or any other legal proceeding, then, notwithstanding anything contained in sub-section (1) or section 153, the assessment or reassessment relating to any a....
X X X X Extracts X X X X
X X X X Extracts X X X X
....isitioned by the Assessing Officer having jurisdiction over such other person:] [Provided further that the Central Government may by rules made by it and published in the Official Gazette, specify the class or classes of cases in respect of such other person, in which the Assessing Officer shall not be required to issue notice for assessing or reassessing the total income for six assessment years immediately preceding the assessment year relevant to the previous year in which search is conducted or requisition is made [and for the relevant Assessment year or years as referred to in sub-section (1) of section 153A] except in cases where any assessment or reassessment has abated.] [(2) Where books of account or documents or assets seized or requisitioned as referred to in sub-section (1) has or have been received by the Assessing Officer having jurisdiction over such other person after the due date for furnishing the return of income for the assessment year relevant to the previous year in which search is conducted under section 132 or requisition is made under section 132A and in respect of such assessment year - (a) no return of income has been furnished by such other pers....
X X X X Extracts X X X X
X X X X Extracts X X X X
....nating material is found during the search even in respect of completed/unabated assessments. 7. At the outset, it is required to be noted that as such various High Courts, namely, Delhi High Court, Gujarat High Court, Bombay High Court, Karnataka High Court, Orissa High Court, Calcutta High Court, Rajasthan High Court and the Kerala High Court have taken the view that no addition can be made in respect of completed/unabated assessments in absence of any incriminating material. The lead judgment is by the Delhi High Court in the case of Kabul Chawla (supra), which has been subsequently followed and approved by the other High Courts, referred to hereinabove. One another lead judgment on the issue is the decision of the Gujarat High Court in the case of Saumya Construction (supra), which has been followed by the Gujarat High Court in the subsequent decisions, referred to hereinabove. Only the Allahabad High Court in the case of Pr. Commissioner Of Income Tax v. Mehndipur Balaji, 2022 SCC OnLine All 444 : (2022) 447 ITR 517 has taken a contrary view. 7.1. In the case of Kabul Chawla (supra), the Delhi High Court, while considering the very issue and on interpretation of Section ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....making the assessment under Section 153 A only on the basis of some incriminating material unearthed during the course of search or requisition of documents or undisclosed income or property discovered in the course of search which were not produced or not already disclosed or made known in the course of original assessment. 8. For the reasons stated hereinbelow, we are in complete agreement with the view taken by the Delhi High Court in the case of Kabul Chawla (supra) and the Gujarat High Court in the case of Saumya Construction (supra), taking the view that no addition can be made in respect of completed assessment in absence of any incriminating material. xxxxxxxxxxxxxxxxx 11. As per the provisions of Section 153A, in case of a search under Section 132 or requisition under Section 132A, the AO gets the jurisdiction to assess or reassess the 'total income' in respect of each assessment year falling within six assessment years. However, it is required to be noted that as per the second proviso to Section 153A, the assessment or re-assessment, if any, relating to any assessment year falling within the period of six assessment years pending on the date of initiation of the....
X X X X Extracts X X X X
X X X X Extracts X X X X
....Revenue that in case of search even where no incriminating material is found during the course of search, even in case of unabated/completed assessment, the AO can assess or reassess the income/total income taking into consideration the other material is accepted, in that case, there will be two assessment orders, which shall not be permissible under the law. At the cost of repetition, it is observed that the assessment under Section 153A of the Act is linked with the search and requisition under Sections 132 and 132A of the Act. The object of Section 153A is to bring under tax the undisclosed income which is found during the course of search or pursuant to search or requisition. Therefore, only in a case where the undisclosed income is found on the basis of incriminating material, the AO would assume the jurisdiction to assess or reassess the total income for the entire six years block assessment period even in case of completed/unabated assessment. As per the second proviso to Section 153A, only pending assessment/reassessment shall stand abated and the AO would assume the jurisdiction with respect to such abated assessments. It does not provide that all completed/unabated assess....
X X X X Extracts X X X X
X X X X Extracts X X X X
....er Section 132 or requisition under Section 132A of the Act; (b) In Continental Warehousing Corporation (Supra), the Court held that the notice under Section 153A was founded on search. If there was no incriminating material found during the search then the Tribunal was right in holding that the power under Section 153A being not expected to be exercised routinely, should be exercised if the search revealed any incriminating material. If that was not found then in relation to the second phase of three years, there was no warrant for making an order within the meaning of this provision; (c) In Sinhagad Technical Education Society (Supra), the Court held that in satisfaction note incriminating material seized must pertain to assessment year in question. Notices issued under Section 153C for other assessment years are not sustainable. Therefore, under Section 153C of the Act incriminating material which was seized had to pertain to the assessment years in question; (d) The question of whether any material found during the course of proceedings under Section 132 of the Act in the case of Hubtown Limited is incriminating or otherwise has to be tested based only on the satisfaction no....
X X X X Extracts X X X X
X X X X Extracts X X X X
....uments or assets seized or requisitioned by the Assessing Officer having jurisdiction over such other person", the same cannot be applied in the instant case. This is because : (i) in cases such as the present case where the Assessing Officer of the person searched and the other person is the same there is no requirement (or possibility) to hand over or receive books of account/documents to/from the very same Assessing Officer. Consequently, the date for testing whether assessment proceedings have abated is as specified in 2nd Proviso to Section 153A of the Act. In Super Malls Pvt. Ltd. V/s. PCIT 423 ITR 281(SC) the court held as under: 5.1. As observed hereinabove, the short question which is posed for the consideration of this Court is, whether there is a compliance of the provisions of Section 153C of the Act by the Assessing Officer and all the conditions which are required to be fulfilled before initiating the proceedings under Section 153C of the Act have been satisfied or not? 6. This Court had an occasion to consider the scheme of Section 153C of the Act and the conditions precedent to be fulfilled/complied with before issuing notice under Section 153C of the Act....
X X X X Extracts X X X X
X X X X Extracts X X X X
....the same time, the satisfaction note by the Assessing Officer of the searched person that the documents etc. so seized during the search and seizure from the searched person belonged to the other person and transmitting such material to the Assessing Officer of the other person is mandatory. However, in the case where the Assessing Officer of the searched person and the other person is the same, it is sufficient by the Assessing Officer to note in the satisfaction note that the documents seized from the searched person belonged to the other person. Once the note says so, then the requirement of Section 153C of the Act is fulfilled. In case, where the Assessing Officer of the searched person and the other person is the same, there can be one satisfaction note prepared by the Assessing Officer, as he himself is the Assessing Officer of the searched person and also the Assessing Officer of the other person. However, as observed hereinabove, he must be conscious and satisfied that the documents seized/recovered from the searched person belonged to the other person. In such a situation, the satisfaction note would be qua the other person. The second requirement of transmitting the docum....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ction 132 or for requisition under section 132A was executed or twelve months from the end of the financial year in which books of account or documents or assets seized or requisitioned are handed over under section 153C to the Assessing Officer having jurisdiction over such other person, whichever is later..." The search in case of M/s Hubtown was carried out on 30.07.2019. Therefore, as per the provisions of section. 153B, the assessment in case of the petitioner had to be made on or before 31.03.2021. Owing to the Covid-19 pandemic, this time limit was extended by another six months by the Govt. of India. The limitation date for making assessment u/s 153C in case of the petitioner was 30.09.2021 which was adhered to. Hence, the claims of the petitioner in this regard do not hold any merit. (i) Therefore, for all the reasons set out hereinabove, since the original assessment in the case of petitioner has not abated, and since no incriminating material has been found relating to petitioner in the course of proceedings under Section 132 of the Act in the case of Hubtown Limited, respondent cannot assume jurisdiction to assess/re-assess petitioner under Section 153C of the A....
X X X X Extracts X X X X
X X X X Extracts X X X X
....me to the notice of respondent. Disallowing the very same write-off that had been allowed in the original assessment clearly constitutes a change of opinion and a review of the original decision taken by the assessing officer and cannot fall within the ambit of the phrase "the Assessing Officer is satisfied..... that the documents... seized..... have a bearing on the determination of the total income...." of petitioner. The provisions of Section 153C of the Act cannot override the jurisdictional safeguards and conditions precedent required to assess or re-assess income such as a review, a change of opinion, a different view being taken without any new tangible material and without any failure on the part of petitioner to disclose fully and truly all material facts. In similar circumstances, this principle has been upheld by this Court in the context of issue of a notice under Section 148 of the Act [Urban Homes Realty V/s. Union of India WP No.7994 of 2023 dated 4.7.2023 (unreported)]; (c) On this ground also, rule ought to be made absolute in terms of prayer clause - (a) in the following petitions : A.Y. 2013-2014 - WP No. 2847 of 2021 A.Y. 2014-2015 - WP No. 2597 of 2021 A....