Kerala High Court
M/S.Sunny Jacob Jewellers vs The Commissioner Of Income Tax on 19 June, 2024
Author: A.K.Jayasankaran Nambiar
Bench: A.K.Jayasankaran Nambiar
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR
&
THE HONOURABLE MR. JUSTICE SYAM KUMAR V.M.
WEDNESDAY, THE 19TH DAY OF JUNE 2024/29TH JYAISHTA, 1946
I.T.A.NO.60 OF 2019
AGAINST THE ORDER DATED 26.11.2018 IN I.T.A.NO.481/COCH/2018 OF THE
INCOME TAX APPELLATE TRIBUNAL, COCHIN BENCH
APPELLANT/RESPONDENT/ASSESSEE:
M/S.SUNNY JACOB JEWELLERS GOLD HYPER MARKET
PAN AATFS6449J, C/O.HOTEL DONA CASTLE, NEAR LAKSHMI
NADA TEMPLE, KOTTAMUKKU, KOLLAM, REPRESENTED BY ITS
MANAGING PARTNER SHRI.SUNNY JACOB.
BY ADV.SRI.T.M.SREEDHARAN (SR.)
BY ADV.SRI.V.P.NARAYANAN
BY ADV.SMT.DIVYA RAVINDRAN
RESPONDENT/APPELLANT/REVENUE:
THE COMMISSIONER OF INCOME TAX,
PUBLIC LIBRARY BUILDING, SASTHRI ROAD,
KOTTAYAM- 686001.
BY SMT.SUSIE B VARGHESE, SC FOR INCOME TAX
THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON
13.06.2024 ALONG WITH I.T.A.NO.30/2019 AND CONNECTED
CASES, THE COURT ON 19.06.2024 DELIVERED THE FOLLOWING:
I.T.A.NOS.60, 30,
33, 34, 36, 37, 38, :: 2 ::
39, 40, 41, 42, 46,
52, 53 & 54/2019
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR
&
THE HONOURABLE MR. JUSTICE SYAM KUMAR V.M.
WEDNESDAY, THE 19TH DAY OF JUNE 2024/29TH JYAISHTA, 1946
I.T.A.NO.30 OF 2019
AGAINST THE ORDER DATED 05.02.2019 IN I.T.A.NO.476/COCH/2018 OF
THE INCOME TAX APPELLATE TRIBUNAL, COCHIN BENCH
APPELLANT/RESPONDENT/ASSESSEE:
M/S.SUNNY JACOB JEWELLERS AND WEDDING CENTRE
PAN : ABCFS 1711R, CHANDAMUKKU, KOTTARAKKARA,
KOLLAM DISTRICT - 691 506.
- REPRESENTED BY ITS MANAGING PARTNER
SHRI.SUNNY JACOB.
BY ADV.SRI.T.M.SREEDHARAN (SR.)
BY ADV.SMT.NISHA JOHN
BY ADV.SRI.V.P.NARAYANAN
BY ADV.SMT.DIVYA RAVINDRAN
BY ADV.SRI.R.BHASKARA KRISHNAN
RESPONDENT/APPELLANT/REVENUE:
THE COMMISSIONER OF INCOME TAX
PUBLIC LIBRARY BUILDING, SASTHRI ROAD,
KOTTAYAM - 686 001
BY SMT.SUSIE B VARGHESE, SC FOR INCOME TAX
THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON
13.06.2024 ALONG WITH I.T.A.NO.60/2019 AND CONNECTED
CASES, THE COURT ON 19.06.2024 DELIVERED THE FOLLOWING:
I.T.A.NOS.60, 30,
33, 34, 36, 37, 38, :: 3 ::
39, 40, 41, 42, 46,
52, 53 & 54/2019
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR
&
THE HONOURABLE MR. JUSTICE SYAM KUMAR V.M.
WEDNESDAY, THE 19TH DAY OF JUNE 2024/29TH JYAISHTA, 1946
I.T.A.NO.33 OF 2019
AGAINST THE ORDER DATED 05.02.2019 IN I.T.A.NO.477/COCH/2018
OF THE INCOME TAX APPELLATE TRIBUNAL, COCHIN BENCH
APPELLANT/APPELLANT/ASSESSEE:
M/S. SUNNY JACOB JEWELLERS AND WEDDING CENTRE,
PAN -ABCFS 1711R, CHANDAMUKKU, KOTTARAKKARA,
KOLLAM DISTRICT - 691 506, REPRESENTED BY ITS
MANAGING PARTNER SHRI.SUNNY JACOB.
BY ADV.SRI.T.M.SREEDHARAN (SR.)
SMT.NISHA JOHN
SRI.V.P.NARAYANAN
SMT.DIVYA RAVINDRAN
SRI.R.BHASKARA KRISHNAN
RESPONDENT/RESPONDENT/REVENUE:
THE COMMISSIONER OF INCOME TAX,
PUBLIC LIBRARY BUILDING, SASTHRI ROAD,
KOTTAYAM - 686 001.
BY ADV. SMT.SUSIE B VARGHESE, SC FOR INCOME TAX
THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON
13.06.2024 ALONG WITH I.T.A.NO.60/2019 AND CONNECTED
CASES, THE COURT ON 19.06.2024 DELIVERED THE FOLLOWING:
I.T.A.NOS.60, 30,
33, 34, 36, 37, 38, :: 4 ::
39, 40, 41, 42, 46,
52, 53 & 54/2019
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR
&
THE HONOURABLE MR. JUSTICE SYAM KUMAR V.M.
WEDNESDAY, THE 19TH DAY OF JUNE 2024/29TH JYAISHTA, 1946
I.T.A.NO.34 OF 2019
AGAINST THE ORDER DATED 10.10.2018 IN I.T.A.NO.314/COCH/2016
OF THE INCOME TAX APPELLATE TRIBUNAL,COCHIN BENCH
APPELLANT/RESPONDENT/ASSESSEE:
M/S. SUNNY JACOB JEWELLERS
PAN AAQFS3227D, CSI GOLDEN JUBILEE COMPLEX,
SASTHRI ROAD, KOTTAYAM - 686 001
- REPRESENTED BY ITS MANGING PARTNER SHRI.SUNNY JACOB.
BY ADV.SRI.T.M.SREEDHARAN (SR.)
BY ADV.SMT.NISHA JOHN
BY ADV.SRI.V.P.NARAYANAN
BY ADV.SMT.DIVYA RAVINDRAN
BY ADV.SRI.R.BHASKARA KRISHNAN
RESPONDENT/APPELLANT/REVENUE:
THE COMMISSIONER OF INCOME TAX
PUBLIC LIBRARY BUILDING, SASTHRI ROAD,
KOTTAYAM - 686 001.
BY SMT.SUSIE B. VARGHESE, SC FOR INCOME TAX
THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON
13.06.2024 ALONG WITH I.T.A.NO.60/2019 AND CONNECTED
CASES, THE COURT ON 19.06.2024 DELIVERED THE FOLLOWING:
I.T.A.NOS.60, 30,
33, 34, 36, 37, 38, :: 5 ::
39, 40, 41, 42, 46,
52, 53 & 54/2019
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR
&
THE HONOURABLE MR. JUSTICE SYAM KUMAR V.M.
WEDNESDAY, THE 19TH DAY OF JUNE 2024/29TH JYAISHTA, 1946
I.T.A.NO.36 OF 2019
AGAINST THE ORDER DATED 05.02.2019 IN I.T.A.NO.326/COCH/2016 OF THE
INCOME TAX APPELLATE TRIBUNAL, COCHIN BENCH
APPELLANT/APPELLANT/ASSESSEE:
M/S.SUNNY JACOB JEWELLERS AND WEDDING CENTRE
PAN : ABCFS 1711R, CHANDAMUKKU, KOTTARAKKARA,
KOLLAM DISTRICT-691 506. REPRESENTED BY ITS
MANAGING PARTNER SHRI.SUNNY JACOB.
BY ADV.SRI.T.M.SREEDHARAN (SR.)
BY ADV.SMT.NISHA JOHN
BY ADV.SRI.V.P.NARAYANAN
BY ADV.SMT.DIVYA RAVINDRAN
BY ADV.SRI.R.BHASKARA KRISHNAN
RESPONDENT/RESPONDENT/REVENUE:
THE COMMISSIONER OF INCOME TAX
PUBLIC LIBRARY BUILDING, SASTHRI ROAD,
KOTTAYAM - 686 001
BY SMT.SUSIE B VARGHESE, SC FOR INCOME TAX
THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON
13.06.2024 ALONG WITH I.T.A.NO.60/2019 AND CONNECTED
CASES, THE COURT ON 19.06.2024 DELIVERED THE FOLLOWING:
I.T.A.NOS.60, 30,
33, 34, 36, 37, 38, :: 6 ::
39, 40, 41, 42, 46,
52, 53 & 54/2019
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR
&
THE HONOURABLE MR. JUSTICE SYAM KUMAR V.M.
WEDNESDAY, THE 19TH DAY OF JUNE 2024/29TH JYAISHTA, 1946
I.T.A.NO.37 OF 2019
AGAINST THE ORDER DATED 10.10.2018 IN I.T.A.NO.318/COCH/2016
OF THE INCOME TAX APPELLATE TRIBUNAL, COCHIN BENCH
APPELLANT/APPELLANT/ASSESSEE:
M/S. SUNNY JACOB JEWELLERS,
PAN AAQFS3227D, CSI GOLDEN JUBILEE COMPLEX,
SASTHRI ROAD, KOTTAYAM - 686 001, REPRESENTED
BY ITS MANAGING PARTNER SHRI.SUNNY JACOB.
BY ADV.SRI.T.M.SREEDHARAN (SR.)
BY ADV.SMT.NISHA JOHN
BY ADV.SRI.V.P.NARAYANAN
BY ADV.SMT.DIVYA RAVINDRAN
BY ADV.SRI.R.BHASKARA KRISHNAN
RESPONDENT/RESPONDENT/REVENUE:
THE COMMISSIONER OF INCOME TAX,
PUBLIC LIBRARY BUILDING, SASTHRI ROAD,
KOTTAYAM - 686 001.
BY SMT.SUSIE B VARGHESE, SC FOR INCOME TAX
THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON
13.06.2024 ALONG WITH I.T.A.NO.60/2019 AND CONNECTED
CASES, THE COURT ON 19.06.2024 DELIVERED THE FOLLOWING:
I.T.A.NOS.60, 30,
33, 34, 36, 37, 38, :: 7 ::
39, 40, 41, 42, 46,
52, 53 & 54/2019
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR
&
THE HONOURABLE MR. JUSTICE SYAM KUMAR V.M.
WEDNESDAY, THE 19TH DAY OF JUNE 2024/29TH JYAISHTA, 1946
I.T.A.NO.38 OF 2019
AGAINST THE ORDER DATED 10.10.2018 IN I.T.A.NO.319/COCH/2016 OF
THE INCOME TAX APPELLATE TRIBUNAL, COCHIN BENCH
APPELLANT/APPELLANT/ASSESSEE:
M/S.SUNNY JACOB JEWELLERS
PAN AAQFS3227D, CSI GOLDEN JUBILEE COMPLEX,
SASTHRI ROAD, KOTTAYAM 686 001, REPRESENTED BY
ITS MANAGING PARTNER, SHRI.SUNNY JACOB.
BY SRI.T.M.SREEDHARAN (SR.)
BY ADV.SMT.NISHA JOHN
BY ADV.SRI.V.P.NARAYANAN
BY ADV.SMT.DIVYA RAVINDRAN
BY ADV.SRI.R.BHASKARA KRISHNAN
RESPONDENT/RESPONDENT/REVENUE:
THE COMMISSIONER OF INCOME TAX
PUBLIC LIBRARY BUILDING, SASTHRI ROAD,
KOTTAYAM - 686 001.
BY SMT.SUSIE B VARGHESE, SC FOR INCOME TAX
THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON
13.06.2024 ALONG WITH I.T.A.NO.60/2019 AND CONNECTED
CASES, THE COURT ON 19.06.2024 DELIVERED THE FOLLOWING:
I.T.A.NOS.60, 30,
33, 34, 36, 37, 38, :: 8 ::
39, 40, 41, 42, 46,
52, 53 & 54/2019
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR
&
THE HONOURABLE MR. JUSTICE SYAM KUMAR V.M.
WEDNESDAY, THE 19TH DAY OF JUNE 2024/29TH JYAISHTA, 1946
I.T.A.NO.39 OF 2019
AGAINST THE ORDER DATED 10.10.2018 IN I.T.A.NO.316/COCH/2016 OF
THE INCOME TAX APPELLATE TRIBUNAL, COCHIN BENCH
APPELLANT/APPELLANT/ASSESSEE:
M/S.SUNNY JACOB NEWELLERS
PAN AAQFS3227D, CSI GODLEN JUBILEE COMPLEX,
SASTHRI ROAD, KOTTAYAM 686 001 - REPRESENTED
BY ITS MANAGING PARTNER SHRI. SUNNY JACOB.
BY ADV.T.M.SREEDHARAN (SR.)
BY ADV.SMT.NISHA JOHN
BY ADV.SRI.V.P.NARAYANAN
BY ADV.SRI.R.BHASKARA KRISHNAN
RESPONDENT/RESPONDENT/REVENUE:
THE COMMISSIONER OF INCOME TAX
PUBLIC LIBRARY BUILDING, SASTHRI ROAD,
KOTTAYAM - 686 001.
BY SMT.SUSIE B VARGHESE, SC FOR INCOME TAX
THIS INCOME TAX APPEAL HAVING COME UP FOR ADMISSION
ON 13.06.2024 ALONG WITH I.T.A.NO.60/2019 AND CONNECTED
CASES, THE COURT ON 19.06.2024 DELIVERED THE FOLLOWING:
I.T.A.NOS.60, 30,
33, 34, 36, 37, 38, :: 9 ::
39, 40, 41, 42, 46,
52, 53 & 54/2019
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR
&
THE HONOURABLE MR. JUSTICE SYAM KUMAR V.M.
WEDNESDAY, THE 19TH DAY OF JUNE 2024/29TH JYAISHTA, 1946
I.T.A.NO.40 OF 2019
AGAINST THE ORDER DATED 10.10.2018 IN I.T.A.NO.315/COCH/2016 OF THE
INCOME TAX APPELLATE TRIBUNAL, COCHIN BENCH
APPELLANT/APPELLANT/ASSESSEE:
M/S. SUNNY JACOB JEWELLERS
PAN AAQFS3227D, CSI GOLDEN JUBILEE COMPLEX,
SASTHRI ROAD, KOTTAYAM - 686 001, REPRESENTED
BY ITS MANAGING DIRECTOR SHRI.SUNNY JACOB
BY ADV.SRI.T.M.SREEDHARAN (SR.)
BY ADV.SMT.NISHA JOHN
BY ADV.SRI.V.P.NARAYANAN
BY ADV.SMT.DIVYA RAVINDRAN
BY ADV.SRI.R.BHASKARA KRISHNAN
RESPONDENT/RESPONDENT/REVENUE:
THE COMMISSIONER OF INCOME TAX,
PUBLIC LIBRARY BUILDING, SASTHRI ROAD,
KOTTAYAM-686 001.
BY SMT.SUSIE B. VARGHESE, SC FOR INCOME TAX
THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON
13.06.2024 ALONG WITH I.T.A.NO.60/2019 AND CONNECTED CASES,
THE COURT ON 19.06.2024 DELIVERED THE FOLLOWING:
I.T.A.NOS.60, 30,
33, 34, 36, 37, 38, :: 10 ::
39, 40, 41, 42, 46,
52, 53 & 54/2019
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR
&
THE HONOURABLE MR. JUSTICE SYAM KUMAR V.M.
WEDNESDAY, THE 19TH DAY OF JUNE 2024/29TH JYAISHTA, 1946
I.T.A.NO.41 OF 2019
AGAINST THE ORDER DATED 10.10.2018 IN I.T.A.NO.317/COCH/2016 OF
THE INCOME TAX APPELLATE TRIBUNAL, COCHIN BENCH
APPELLANT/APPELLANT/ASSESSEE:
M/S.SUNNY JACOB JEWELLERS,
PAN AAQFS3227D, CSI GOLDEN JUBILEE COMPLEX,
SASTHRI ROAD, KOTTAYAM - 686001 - REPRESENTED
BY ITS MANAGING PARTNER, SHRI. SUNNY JACOB
BY ADV.SRI.T.M.SREEDHARAN (SR.)
BY ADV.SMT.NISHA JOHN
BY ADV.SRI.V.P.NARAYANAN
BY ADV.SMT.DIVYA RAVINDRAN
BY ADV.SRI.R.BHASKARA KRISHNAN
RESPONDENT/RESPONDENT/REVENUE:
THE COMMISSIONER OF INCOME TAX
PUBLIC LIBRARY BUILDING, SASTHRI ROAD,
KOTTAYAM - 686 001
BY SMT.SUSIE B. VARGHESE, SC FOR INCOME TAX
THIS INCOME TAX APPEAL HAVING COME UP FOR ADMISSION
ON 13.06.2024 ALONG WITH I.T.A.NO.60/2019 AND CONNECTED
CASES, THE COURT ON 19.06.2024 DELIVERED THE FOLLOWING:
I.T.A.NOS.60, 30,
33, 34, 36, 37, 38, :: 11 ::
39, 40, 41, 42, 46,
52, 53 & 54/2019
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR
&
THE HONOURABLE MR. JUSTICE SYAM KUMAR V.M.
WEDNESDAY, THE 19TH DAY OF JUNE 2024/29TH JYAISHTA, 1946
I.T.A.NO.42 OF 2019
AGAINST THE ORDER DATED 10.10.2018 IN I.T.A.NO.322/COCH/2016 OF
THE INCOME TAX APPELLATE TRIBUNAL, COCHIN BENCH
APPELLANT/APPELLANT/ASSESSEE:
SMT.MAGGY SUNNY
AGED 46 YEARS
PAN AWEPS 2481F, KALATHIL HOUSE, MOUNT WARDHA,
MUTTAMBALAM - P.O, KANJIKUZHY, KOTTAYAM-686 004.
BY ADV.SRI.T.M.SREEDHARAN (SR.)
BY ADV.SRI.V.P.NARAYANAN
BY ADV.SMT.DIVYA RAVINDRAN
BY ADV.SRI.R.BHASKARA KRISHNAN
BY ADV.SMT.NISHA JOHN
RESPONDENT/RESPONDENT/REVENUE:
THE COMMISSIONER OF INCOME TAX
PUBLIC LIBRARY BUILDING, SASTHRI ROAD,
KOTTAYAM - 686 001.
BY SMT.SUSIE B VARGHESE, SC FOR INCOME TAX
THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON
13.06.2024 ALONG WITH I.T.A.NO.60/2019 AND CONNECTED
CASES, THE COURT ON 19.06.2024 DELIVERED THE FOLLOWING:
I.T.A.NOS.60, 30,
33, 34, 36, 37, 38, :: 12 ::
39, 40, 41, 42, 46,
52, 53 & 54/2019
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR
&
THE HONOURABLE MR. JUSTICE SYAM KUMAR V.M.
WEDNESDAY, THE 19TH DAY OF JUNE 2024/29TH JYAISHTA, 1946
I.T.A.NO.46 OF 2019
AGAINST THE ORDER DATED 26.11.2018 IN I.T.A.NO.325/COCH/2016 OF
THE INCOME TAX APPELLATE TRIBUNAL, COCHIN BENCH
APPELLANT/APPELLANT/ASSESSEE:
M/S. SUNNY JACOB JEWELLERS GOLD HYPER MARKET
PAN AATFS6449J, C/O HOTEL DONA CASTLE, NEAR LAKSHMI
NADA TEMPLE, KOTTAMUKKU, KOLLAM, REPRESENTED BY ITS
MANAGING PARTNER SHRI SUNNY JACOB.
BY ADV.SRI.T.M.SREEDHARAN (SR.)
BY ADV.SRI.V.P.NARAYANAN
BY ADV.SMT.DIVYA RAVINDRAN
RESPONDENT/RESPONDENT/REVENUE:
THE COMMISSIONER OF INCOME TAX
PUBLIC LIBRARY BUILDING, SASTHRI ROAD,
KOTTAYAM-686 001
BY SMT.SUSIE B VARGHESE, SC FOR INCOME TAX
THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON
13.06.2024 ALONG WITH I.T.A.NO.60/2019 AND CONNECTED
CASES, THE COURT ON 19.06.2024 DELIVERED THE FOLLOWING:
I.T.A.NOS.60, 30,
33, 34, 36, 37, 38, :: 13 ::
39, 40, 41, 42, 46,
52, 53 & 54/2019
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR
&
THE HONOURABLE MR. JUSTICE SYAM KUMAR V.M.
WEDNESDAY, THE 19TH DAY OF JUNE 2024/29TH JYAISHTA, 1946
I.T.A.NO.52 OF 2019
AGAINST THE ORDER DATED 26.11.2018 IN I.T.A.NO.479/COCH/2018 OF
THE INCOME TAX APPELLATE TRIBUNAL, COCHIN BENCH, ERNAKULAM
APPELLANT/RESPONDENT/ASSESSEE:
M/S.SUNNY JACOB JEWELLERS GOLD HYPER MARKET
PAN AATFS6449J, C/O. HOTEL DONA CASTLE, NEAR LAKSHMI
NADA TEMPLE, KOTTAMUKKU, KOLLAM , REPRESENTED BY ITS
MANAGING PARTNER, SHRI. SUNNY JACOB.
BY ADV.T.M.SREEDHARAN (SR.)
BY ADV.SRI.V.P.NARAYANAN
BY ADV.SMT.DIVYA RAVINDRAN
RESPONDENT/APPELLANT/REVENUE:
THE COMMISSIONER OF INCOME TAX
PUBLIC LIBRARY BUILDING, SASTHRI ROAD,
KOTTAYAM-686 001
BY SMT.SUSIE B VARGHESE, SC FOR INCOME TAX
THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON
13.06.2024 ALONG WITH I.T.A.NO.60/2019 AND CONNECTED
CASES, THE COURT ON 19.06.2024 DELIVERED THE FOLLOWING:
I.T.A.NOS.60, 30,
33, 34, 36, 37, 38, :: 14 ::
39, 40, 41, 42, 46,
52, 53 & 54/2019
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR
&
THE HONOURABLE MR. JUSTICE SYAM KUMAR V.M.
WEDNESDAY, THE 19TH DAY OF JUNE 2024/29TH JYAISHTA, 1946
I.T.A.NO.53 OF 2019
AGAINST THE ORDER DATED 26.11.2018 IN I.T.A.NO.478/COCH/2018 OF THE
INCOME TAX APPELLATE TRIBUNAL, COCHIN BENCH
APPELLANT/APPELLANT/ASSESSEE:
M/S.SUNNY JACOB JEWELLERS GOLD HYPER MARKET
PAN AATFS6449J, C/O. HOTEL DONA CASTLE, NEAR
LAKSHMI NADA TEMPLE, KOTTAMUKKU, KOLLAM
- REPRESENTED BY ITS MANAGING PARTNER
SHRI.SUNNY JACAB
BY ADV.SRI.T.M.SREEDHARAN (SR.)
BY ADV.SRI.V.P.NARAYANAN
BY ADV.SMT.DIVYA RAVINDRAN
RESPONDENT/RESPONDENT/REVENUE:
THE COMMISSIONER OF INCOME TAX
PUBLIC LIBRARY BUILDING, SASTHRI ROAD,
KOTTAYAM - 686 001
BY SMT.SUSIE B VARGHESE, SC FOR INCOME TAX
THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON
13.06.2024 ALONG WITH I.T.A.NO.60/2019 AND CONNECTED
CASES, THE COURT ON 19.06.2024 DELIVERED THE FOLLOWING:
I.T.A.NOS.60, 30,
33, 34, 36, 37, 38, :: 15 ::
39, 40, 41, 42, 46,
52, 53 & 54/2019
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR
&
THE HONOURABLE MR. JUSTICE SYAM KUMAR V.M.
WEDNESDAY, THE 19TH DAY OF JUNE 2024/29TH JYAISHTA, 1946
I.T.A.NO.54 OF 2019
AGAINST THE ORDER DATED 26.11.2018 IN I.T.A.NO.480/COCH/2018 OF THE
INCOME TAX APPELLATE TRIBUNAL, COCHIN BENCH
APPELLANT/APPELLANT/ASSESSEE:
M/S. SUNNY JACOB JEWELLERS GOLD HYPER MARKET
PAN AATFS6449J, C/O. HOTEL DONA CASTLE, NEAR
LAKSHMI NADA TEMPLE KOTTAMUKKU, KOLLAM
- REPRESENTED BY ITS MANAGING PARTNER
SHRI.SUNNY JACOB
BY ADV.SRI.T.M.SREEDHARAN (SR.)
BY ADV.SMT.DIVYA RAVINDRAN
BY ADV.SRI.V.P.NARAYANAN
RESPONDENT/RESPONDENT/REVENUE:
THE COMMISSIONER OF INCOME TAX
PUBLIC LIBRARY BUILDING,
SASTHRI ROAD, KOTTAYAM - 686 001
BY SMT.SUSIE B VARGHESE, SC FOR INCOME TAX
THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON
13.06.2024 ALONG WITH I.T.A.NO.60/2019 AND CONNECTED
CASES, THE COURT ON 19.06.2024 DELIVERED THE FOLLOWING:
I.T.A.NOS.60, 30,
33, 34, 36, 37, 38, :: 16 ::
39, 40, 41, 42, 46,
52, 53 & 54/2019
"C.R."
JUDGMENT
Dr. A.K. Jayasankaran Nambiar, J.
As all these Income Tax Appeals involve a common issue, they
are taken up together for consideration and disposed by this common
judgment. For the sake of convenience, the details of the various
appeals with reference to the assessment year concerned, as also
co-relating it to the appeals that were filed before the Tribunal and
the orders passed by the Appellate Tribunal, are provided in tabular
form below:-
Sl. ITA No. Appeal before the Income Assesssment Date of ITAT Order
No. Tax Appellate Tribunal Year
1 I.T.A.No.38/2019 I.T.A.No.319/C/2016 2007 - 08 10th October, 2018
2 I.T.A.No.39/2019 I.T.A.No.314 to 319/C/2016 2004 - 05 10th October, 2018
3 I.T.A.No.41/2019 I.T.A.No.314 to 319/C/2016 2005 - 06 10th October, 2018
4 I.T.A.No.40/2019 I.T.A.No.314 to 319/C/2016 2003 - 04 10th October, 2018
5 I.T.A.No.37/2019 I.T.A.No.314 to 319/C/2016 2006 - 07 10th October, 2018
6 I.T.A.No.34/2019 I.T.A.No.314 to 319/C/2016 2002 - 03 10th October, 2018
7 I.T.A.No.54/2019 I.T.A.No.325/C/2016 & 478 2006 - 07 26th November, 2018
to 481/C/2018
8 I.T.A.No.53/2019 I.T.A.No.325/C/2016 & 478 2004 - 05 26th November, 2018
to 481/C/2018
I.T.A.NOS.60, 30,
33, 34, 36, 37, 38, :: 17 ::
39, 40, 41, 42, 46,
52, 53 & 54/2019
9 I.T.A.No.52/2019 I.T.A.No.325/C/2016 & 478 2005 - 06 26th November, 2018
to 481/C/2018
10 I.T.A.No.60/2019 I.T.A.No.325/C/2016 & 478 2007 - 08 26th November, 2018
to 481/C/2018
11 I.T.A.No.46/2019 I.T.A.No.325/C/2016 & 478 2003 - 04 26th November, 2018
to 481/C/2018
12 I.T.A.No.36/2019 I.T.A.No.326/C/2016 2007 - 08 5th February, 2019
13 I.T.A.No.33/2019 I.T.A.No.477/C/2016 2006 - 07 5th February, 2019
14 I.T.A.No.30/2019 I.T.A.No.476/C/2016 2005 - 06 5th February, 2019
15 I.T.A.No.42/2019 I.T.A.No.322/C/2016 2006 - 07 10th October, 2018
2. The appellants before us are various business units that
come under the umbrella of M/s. Sunny Jacob group and comprises of
partnership firms, in which, Sri. Sunny Jacob and his wife Smt. Magi
Sunny are partners. One of the firms is a proprietorship concern in
which Smt. Magi Sunny is the sole proprietrix. All the business units
under the group are engaged in the business of gold ornaments, and
they are also assessees under the Income Tax Act [hereinafter
referred to as the "I.T. Act"].
3. Pursuant to a search conducted under Section 132 of the
I.T. Act, at the various business premises of the units coming under
the umbrella of M/s. Sunny Jacob group, on 21.08.2007, notices were
issued to the appellants/assessees herein under Section 153A of the
I.T. Act. Under the said provision, an Assessing Officer is conferred
I.T.A.NOS.60, 30,
33, 34, 36, 37, 38, :: 18 ::
39, 40, 41, 42, 46,
52, 53 & 54/2019
with the jurisdiction to initiate fresh assessment proceedings in
relation to an assessee, in relation of whom incriminating material
has been unearthed in a search initiated under Section 132 of the I.T.
Act or pursuant to the requisition of any books of account, documents
or assets in terms of Section 132A of the I.T. Act. In the assessment
proceedings that must follow, the Assessing Officer can, through a
notice issued under Section 153A of the I.T. Act, require an assessee
to furnish, within such period as may be specified in the notice, a
return of income in respect of each assessment year falling within six
assessment years, and the said returns, when filed, would be treated
as though they were returns furnished under Section 139 of the I.T.
Act for the respective assessment years. The Assessing Officer can
thereafter proceed to assess or reassess the total income of six
assessment years immediately preceding the assessment year
relevant to the previous year in which such search is conducted, or
requisition is made.
4. In the instant appeals, it is not in dispute that the search
conducted under Section 132 of the I.T. Act yielded only such
incriminating material as would have a bearing on the income of the
appellants/assessees for the assessment year 2008-09 [previous year
2007-08]. This was because the incriminating material was seized
I.T.A.NOS.60, 30,
33, 34, 36, 37, 38, :: 19 ::
39, 40, 41, 42, 46,
52, 53 & 54/2019
during the search conducted on 21.08.2007, and all such material
seized was in relation to transactions that were current in the said
financial year. The Assessing Officer, however, used the
incriminating material to reject the books of account of the
appellants/assessees for all the assessment years from 2002-03 to
2008-09 and proceeded to 'estimate' the alleged 'escaped income' for
all the aforementioned assessment years based on the estimation
done for the assessment year 2008-09. Inasmuch as the extent of
suppression for the assessment year 2008-09 was computed at 70%
of the declared income of the appellants/assessees for the said
assessment year, the declared income for the other assessment years
was accordingly enhanced by the same percentage [70%] for the
purposes of determining the differential tax that had to be demanded
from the appellants for those assessment years. The Assessing
Officer also disbelieved the gross profit ratio that was declared by the
appellants/assessees for the various assessment years and increased
the same from the average of 18%, that was declared by the
assessees, to the average of 22%. The only other piece of evidence
relied on by the Assessing Officer for rejecting the books of account
of the appellants/assessees was the statement obtained from an
employee of the proprietorship firm of Smt. Magi Sunny, regarding
the preparation of estimates that were not accounted for in the books
I.T.A.NOS.60, 30,
33, 34, 36, 37, 38, :: 20 ::
39, 40, 41, 42, 46,
52, 53 & 54/2019
of account, and the said statement was used to presume a similar
suppression for all the other assessees for the various assessment
years.
5. Aggrieved by the assessment orders passed under Section
153A read with Section 143(3) of the I.T. Act for the various
assessment years, the appellants/assessees approached the
Commissioner of Income Tax (Appeals), who allowed the appeals
preferred by the appellants for the assessment years 2002-03 to
2007-08, but confirmed the demand of differential tax for the
assessment year 2008-09. In further appeals preferred both by the
Department, as also the appellants herein, the Income Tax Appellate
Tribunal set aside the orders of the First Appellate Authority and
remanded the matter back to the Assessing Officer for a fresh
consideration based on the observations of the Tribunal in the
common order dated 16.11.2012. For the sake of completion of facts,
it might be noticed that the said order of the Tribunal remanding the
matter to the Assessing Officer was impugned before this Court and
thereafter before the Supreme Court, but both the courts did not
deem it necessary to interfere with the order of the Tribunal
remanding the matter to the Assessing Officer for a fresh
consideration.
I.T.A.NOS.60, 30,
33, 34, 36, 37, 38, :: 21 ::
39, 40, 41, 42, 46,
52, 53 & 54/2019
6. Pursuant to the remand by the Appellate Tribunal, the
Assessing Officer passed fresh assessment orders for the assessment
years 2002-03 to 2008-09 under Section 153A read with Section 254
of the I.T. Act. The Assessing Officer virtually reiterated the stand
that he had earlier taken in the matter. When the said assessment
orders were impugned by the appellants herein before the C.I.T
(Appeals), the First Appellate Authority also took the same stand as
was taken by his predecessor in the earlier round of litigation, and
allowed the appeals preferred by the appellants for the assessment
years from 2002-03 to 2007-08. It was thus that the matters once
again came before the Income Tax Appellate Tribunal through
appeals preferred by the Department for the assessment years from
2002-03 to 2007-08 and an appeal preferred by the appellants for the
assessment year 2008-09. It is the order of the Appellate Tribunal,
allowing the appeals preferred by the Department for the assessment
years 2002-03 to 2007-08, that is impugned before us in these
proceedings. The appellants are stated to have availed the benefit of
the Amnesty Scheme and settled the demand for the assessment year
2008-09.
7. In the appeals before us, the following substantial questions
I.T.A.NOS.60, 30,
33, 34, 36, 37, 38, :: 22 ::
39, 40, 41, 42, 46,
52, 53 & 54/2019
of law have been raised while impugning the orders of the Appellate
Tribunal. For the sake of convenience and brevity, only the
substantial questions of law raised in the appeals preferred for the
assessment year 2007-08 are reproduced below., as identical
questions of law have been raised in the appeals for the other
assessment years :
i) Whether on the facts and in the circumstances of the
case, the Appellate Tribunal is correct in law and justified in
estimating the income from undisclosed source for the
Assessment Year 2007-08, amounting to Rs.2,22,65,770/- in the
assessment made u/s 153A r.w.s. 143(3) of the I.T. Act, 1961?
ii) Did not the Appellate Tribunal err in law in estimating the
undisclosed income for the above Assessment Year in the
absence of any material or evidence found at the time of search
and merely based on suspicion and without any proof ?
iii) Should not the Appellate Tribunal have found that in so
far as the Assessment Year 2007-08, was concerned, that the
assessment is deemed to have completed for that year and did
not abate as a result of action u/s 153A in the absence of any
incriminating material or other evidence found at the time of
search and relatable to the Assessment Year 2007- 08 ?
iv) Did not Appellate Tribunal err in law in its observations
and findings as regards undisclosed investment in immovable
property by understating the value for purchase of immovable
properties by partners Shri. Sunny Jacob and Smt. Maggy Sunny
for the assessment Years 2002-03 to 2007-08 when such
allegations were found to be arbitrary and unfounded in the
individual assessment of the respective partners? Are not the
above findings perverse in law, which would invalidate the
conclusions therefrom in the appellant's case ?
v) Did not the Appellate Tribunal err in law in sustaining the
estimate of undisclosed profits from the appellant's jewellery
business when there is not a single item of suppression of sale or
profit found or established in the regular books of account
maintained and produced by the appellant for the business ?
vi) Whether, the Tribunal is justified in law in estimating
I.T.A.NOS.60, 30,
33, 34, 36, 37, 38, :: 23 ::
39, 40, 41, 42, 46,
52, 53 & 54/2019
suppression of turnover and estimate of profit therefrom
amounting to Rs. 2,22,65,770/-, which has been added in the
Assessment Order, on mere assumptions/presumptions, as
regards suppression of sales turnover and profit ?
vii) Is not the finding and conclusion of the Tribunal perverse
and quixotic in the light of the clear findings of two Appellate
Authorities in the two rounds of litigations and the findings and
the conclusions of the CIT(A) in the Appellate Order ?
viii) In the facts and in the circumstances of the case, are not
the findings of the Appellate Tribunal and the reversal of the
orders of the first Appellate Authority and restoration of
additions perverse and contrary to settled principles of law and
therefore, illegal and liable to be set aside ?
8. We have heard Sri.V.P. Narayanan and Smt.Nisha John, the
learned counsel for the appellants/assessees in all these I.T. Appeals
and also Smt.Susie B. Varghese, the learned senior Standing counsel
for the Income Tax Department.
9. On a consideration of the facts and circumstances of the
case as also the submissions made across the bar, we find that the
limited point that arises for consideration in these appeals is,
whether it was permissible and proper for the Assessing Officer to
have re-opened the assessment pertaining to the appellants herein
for the assessment years 2002-03 to 2007-08 under Section 153A of
the I.T. Act, under circumstances where the search conducted under
Section 132 of the I.T. Act did not yield any incriminating material
I.T.A.NOS.60, 30,
33, 34, 36, 37, 38, :: 24 ::
39, 40, 41, 42, 46,
52, 53 & 54/2019
pertaining to the appellants/assessees for the said assessment years ?
While the First Appellate Authority appears to have found that the
Department was not justified in doing so, the Appellate Tribunal took
a contrary view based solely on the judgments of this Court in
Travancore Diagnostics Pvt. Ltd. v. Assistant Commissioner of
Income - Tax - [[2017] 390 ITR 167 (Ker)] and Commissioner of
Income - Tax v. M/s. Hotel Meriya - [[2011] 332 ITR 537 (Ker)].
It is the correctness of the said view of the Appellate Tribunal that we
are called upon to examine in these appeals.
10. In the case of Commissioner of Income Tax v. M/s.
Hotel Meriya - [[2011] 332 ITR 537], the Assessing Officer,
during the search operations under Section 132 of the I.T. Act, in the
premises of the Hotel had seized certain sale slips, copies of certain
bills and also recorded statements of the partner of the Hotel and an
employee in-charge of the bar. He then proceeded to finalise the
block assessment under Section 158BB of the I.T. Act for the block
period of five years from 1996-97 to 2000-01. The Appellate
Tribunal, in an appeal preferred by the assessee, found that the
statements recorded from the partner of the Hotel and the employee
in-charge of the bar, and other materials collected, would not amount
to evidence as contemplated under Section 158BB of the I.T. Act, and
I.T.A.NOS.60, 30,
33, 34, 36, 37, 38, :: 25 ::
39, 40, 41, 42, 46,
52, 53 & 54/2019
that the statements recorded under Section 132(4) of the I.T. Act had
only very limited application. The reliance of those statements by the
Assessing Officer was therefore found to be erroneous in law by the
Tribunal. Similarly, while the Assessing Officer in that case found
that the statement given by the partner of the Hotel, as also the
employee in-charge of the bar, to the effect that only 80% of the
actual sales were recorded in the cash book, justified a conclusion
that there was a suppression of sale to the extent of 20 to 22%, and
that the said suppression could be extended to cover all the
assessment years within the block period, the Appellate Tribunal had
found that inasmuch as there was no evidence regarding
concealment of income for the period from 1996-97 to 2000-01, the
assessments for those years could not be re-visited based on the
evidence that was available for a subsequent year. The said findings
of the Appellate Tribunal were reversed by the High Court, which
opined that the statements recorded from the partner of the Hotel
and the employee in-charge of the bar could be taken as
incriminating evidence for the purposes of Section 132 read with
Section 158BB of the I.T. Act, and further that, even if the
incriminating material pertained to one of the years in the block
period, in view of the admission of the partner of the Hotel that there
had been a concealment of sales turnover, there was no reason to
I.T.A.NOS.60, 30,
33, 34, 36, 37, 38, :: 26 ::
39, 40, 41, 42, 46,
52, 53 & 54/2019
assume that there was no similar concealment in any of the other
years during the block period. To the same effect is the decision of
another Division Bench of this Court in Travancore Diagnostics
Pvt. Ltd. (Supra) where the concealment admitted in the statement
made on behalf of the assessee was held to extend to the block period
concerned.
11. As against the aforesaid decisions of this Court relied upon
by the Appellate Tribunal in the orders impugned before us, we have
been referred to a judgment of the Supreme Court in Principal
Commissioner of Income Tax, Central-3 v. Abhisar Buildwell
Pvt. Ltd. - [(2024) 2 SCC 433], which deals with the manner in
which an assessment under Section 153A for a block period must be
made pursuant to a search under Section 132 of the I.T. Act or a
requisition under Section 132A of the I.T. Act. In particular, the said
decision notices the amendments that were brought into the I.T. Act
through the Finance Act, 2003 with effect from 01.06.2003, and
observes as follows:
"9.1 That prior to insertion of Section 153A in the statute, the
relevant provision for block assessment was under Section 158BA of
the Act, 1961. The erstwhile scheme of block assessment under
Section 158BA envisaged assessment of 'undisclosed income' for two
reasons, firstly that there were two parallel assessments envisaged
under the erstwhile regime, i.e., (i) block assessment under section
158BA to assess the 'undisclosed income' and (ii) regular assessment
in accordance with the provisions of the Act to make assessment qua
income other than undisclosed income. Secondly, that the 'undisclosed
income' was chargeable to tax at a special rate of 60% under section
I.T.A.NOS.60, 30,
33, 34, 36, 37, 38, :: 27 ::
39, 40, 41, 42, 46,
52, 53 & 54/2019
113 whereas income other than 'undisclosed income' was required to
be assessed under regular assessment procedure and was taxable at
normal rate. Therefore, section 153A came to be inserted and brought
on the statute. Under Section 153A regime, the intention of the
legislation was to do away with the scheme of two parallel
assessments and tax the 'undisclosed' income too at the normal rate of
tax as against any special rate. Thus, after introduction of Section
153A and in case of search, there shall be block assessment for six
years. Search assessments/block assessments under Section 153A are
triggered by conducting of a valid search under Section 132 of the
Act, 1961. The very purpose of search, which is a prerequisite/trigger
for invoking the provisions of sections 153A/153C is detection of
undisclosed income by undertaking extraordinary power of search and
seizure, i.e., the income which cannot be detected in ordinary course
of regular assessment. Thus, the foundation for making search
assessments under Sections 153A/153C can be said to be the
existence of incriminating material showing undisclosed income
detected as a result of search."
Thereafter, while dealing with the aspect of jurisdiction of the
Assessing Authority, and the manner in which he is to proceed with
the assessment, the court observed as follows:
"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 search under Section 132 or making of
requisition under Section 132A, as the case may be, shall abate.
As per sub-section (2) of Section 153A, 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 assessment year which has abated under the
second proviso to subsection (1), shall stand revived with effect
from the date of receipt of the order of such annulment by the
Commissioner. Therefore, the intention of the legislation seems
to be that in case of search only the pending
assessment/reassessment proceedings shall abate and the AO
would assume the jurisdiction to assess or reassess the 'total
income' for the entire six years period/block assessment period.
I.T.A.NOS.60, 30,
33, 34, 36, 37, 38, :: 28 ::
39, 40, 41, 42, 46,
52, 53 & 54/2019
The intention does not seem to be to re-open the
completed/unabated assessments, unless any incriminating
material is found with respect to concerned assessment year
falling within last six years preceding the search. Therefore, on
true interpretation of Section 153A of the Act, 1961, in case of
a search under Section 132 or requisition under Section 132A
and during the search any incriminating material is found, even
in case of unabated/completed assessment, the AO would have
the jurisdiction to assess or reassess the 'total income' taking
into consideration the incriminating material collected during
the search and other material which would include income
declared in the returns, if any, furnished by the assessee as well
as the undisclosed income. However, in case during the search
no incriminating material is found, in case of
completed/unabated assessment, the only remedy available to
the Revenue would be to initiate the reassessment proceedings
under sections 147/48 of the Act, subject to fulfilment of the
conditions mentioned in sections 147/148, as in such a
situation, the Revenue cannot be left with no remedy.
Therefore, even in case of block assessment under section 153A
and in case of unabated/completed assessment and in case no
incriminating material is found during the search, the power of
the Revenue to have the reassessment under sections 147/148
of the Act has to be saved, otherwise the Revenue would be left
without remedy.
12. If the submission on behalf of the 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
assessments shall abate. If the submission on behalf of the
I.T.A.NOS.60, 30,
33, 34, 36, 37, 38, :: 29 ::
39, 40, 41, 42, 46,
52, 53 & 54/2019
Revenue is accepted, in that case, second proviso to section
153A and subsection (2) of Section 153A would be redundant
and/or rewriting the said provisions, which is not permissible
under the law.
14. In view of the above and for the reasons stated above, it
is concluded as under:
i) that in case of search under Section 132 or requisition
under Section 132A, the AO assumes the jurisdiction for block
assessment under section 153A;
ii) all pending assessments/reassessments shall stand
abated;
iii) in case any incriminating material is found/unearthed,
even, in case of unabated/completed assessments, the AO
would assume the jurisdiction to assess or reassess the 'total
income' taking into consideration the incriminating material
unearthed during the search and the other material available
with the AO including the income declared in the returns; and
iv) in case no incriminating material is unearthed during
the search, the AO cannot assess or reassess taking into
consideration the other material in respect of completed
assessments/unabated assessments. Meaning thereby, in
respect of completed/unabated assessments, no addition can be
made by the AO in absence of any incriminating material found
during the course of search under Section 132 or requisition
under Section 132A of the Act, 1961. However, the
completed/unabated assessments can be re-opened by the AO
in exercise of powers under Sections 147/148 of the Act,
subject to fulfillment of the conditions as envisaged/mentioned
under sections 147/148 of the Act and those powers are saved.
The question involved in the present set of appeals and
review petition is answered accordingly in terms of the above
and the appeals and review petition preferred by the Revenue
are hereby dismissed. No costs.
12. Taking cue from the above judgment of the Supreme
Court, we are of the view that as per the amended provisions of
Section 153A of the I.T. Act, while the unearthing of incriminating
I.T.A.NOS.60, 30,
33, 34, 36, 37, 38, :: 30 ::
39, 40, 41, 42, 46,
52, 53 & 54/2019
material would unambiguously clothe an Assessing Officer with the
jurisdiction to initiate proceedings in terms of Section 153A of the I.T.
Act for the block period of six years contemplated under that Section,
when it comes to passing fresh assessment orders in respect of each
of those assessment years comprised in the block of six assessment
years, the Assessing Officer must necessarily relate such unearthed
incriminating material to the assessment year in question. This is
more so in view of the specific provisions under Section 153A(b),
which requires the Assessing Officer to assess or reassess the total
income of six assessment years immediately preceding the
assessment year relevant to the previous year in which the search
was conducted or the requisition made, and the proviso thereto
which mandates that the Assessing Officer shall assess or reassess
the total income in respect of each assessment year falling within
such six assessment years. In our view, the statutory provision gives
a clear indication that, based on the material obtained during the
search, the Assessing Officer who gets the jurisdiction to re-open the
assessments, can do so in respect of the individual assessment years
comprised in the block period of six years only if the material
obtained during the search under Section 132 of the I.T. Act, or any
part thereof, relates to the assessment year in question. In the
appeals before us, since it is not in dispute that the materials
I.T.A.NOS.60, 30,
33, 34, 36, 37, 38, :: 31 ::
39, 40, 41, 42, 46,
52, 53 & 54/2019
obtained during the search conducted on 21.08.2007 pertain only to
the assessment year 2008-09, and there was no incriminating
material against the appellants/assessees pertaining to the
assessment years 2002-03 to 2007-08, the finding of the Appellate
Tribunal reversing the orders of the First Appellate Authority, cannot
be legally sustained.
In the result, we set aside the orders of the Appellate Tribunal,
to the extent impugned herein, and answer the substantial questions
of law raised by the appellants/assessees in favour of the assessees
and against the Revenue. The appeals are disposed as above.
Sd/-
DR. A.K.JAYASANKARAN NAMBIAR
JUDGE
Sd/-
SYAM KUMAR V.M.
JUDGE
prp/
I.T.A.NOS.60, 30,
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39, 40, 41, 42, 46,
52, 53 & 54/2019
APPENDIX OF I.T.A.NO.60/2019
PETITIONER ANNEXURES:
ANNEXURE A TRUE COPY OF THE ASSESSMENT ORDER DATED
31.12.2009 PASSED U/S.153A R.W.S 143(3) OF
THE ACT FOR THE ASST.YEAR 2007-08 ALONG WITH
DEMAND NOTICE PASSED BY THE DEPUTY
COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE,
KOTTAYAM.
ANNEXURE B TRUE COPY OF THE COMMON ORDER IN ITA
NOS.9,10,11,22,32,33/CENT/KTM/CIT(A)-
III/2009-10 DATED 23.09.2010 PASSED BY THE
COMMISSIONER OF INCOME TAX (APPEALS)-III,
KOCHI.
ANNEXURE C TRUE COPY OF THE MODIFIED ORDER DATED
17.12.2010 PASSED BY THE DEPUTY COMMISSIONER
OF INCOME TAX, CENTRAL CIRCLE, KOTTAYAM.
ANNEXURE D COMMON ORDER OF THE ITAT, COCHIN BENCH IN
ITA NOS.36 TO 40/COCH/2011 FOR THE
ASST.YEARS 2002-03 TO 2007-08 AND ITA
NO.696/COCH/2010 FOR 2008-09 DATED
18.11.2012.
ANNEXURE E TRUE COPY OF THE ORDER IN SLP(C)NOS.14765-
14767/2014 DATED 15.09.2015 OF THE HON'BLE
APEX COURT IN THE CASE OF SMT.MAGGY SUNNY
AND CONNECTED CASES.
ANNEXURE F TRUE COPY OF THE ASSESSMENT ORDER DATED
11.02.2014 FOR THE ASSESSMENT YEAR 2007-08
PASSED BY THE INCOME TAX OFFICER, WARD-3,
KOLLAM.
ANNEXURE G TRUE COPY OF THE RELEVANT PAGES OF FINDINGS
OF THE APPELLATE TRIBUNAL IN PARAGRAPH-22.1
TO 22.7 IN I.T.A.NO.320 & 321/COCH/2016
DATED 10.10.2018 IN THE CASE OF SHRI SUNNY
I.T.A.NOS.60, 30,
33, 34, 36, 37, 38, :: 33 ::
39, 40, 41, 42, 46,
52, 53 & 54/2019
JACOB.
ANNEXURE H TRUE COPY OF COMMON APPELLATE ORDER DATED
31.03.2016 IN I.T.A.NOS.306-311/CIT(A)-
IV/KOCHI/2015-16 PASSED BY THE CIT(A)-IV,
KOCHI.
ANNEXURE I TRUE COPY OF THE COMMON ORDER DATED
TO 481/COCH/2018 FOR THE ASSESSMENT YEARS
2003-04 TO 2007-08 PASSED BY THE ITAT,
COCHIN BENCH.
ANNEXURE J TRUE COPY OF THE INCOME TAX RETURNS
FURNISHED FOR THE ASSESSMENT YEAR 2007-08
ALONG WITH AUDITED STATEMENTS.
RESPONDENTS ANNEXURE: NIL.
I.T.A.NOS.60, 30,
33, 34, 36, 37, 38, :: 34 ::
39, 40, 41, 42, 46,
52, 53 & 54/2019
APPENDIX OF I.T.A.NO.30/2019
PETITIONER ANNEXURES:
Annexure A TRUE COPY OF THE ASSESSMENT ORDER DATED
31.12.2009 FOR THE ASSESSMENT YEAR 2005-06
WITH DEMAND NOTICE PASSED BY THE DY.
COMMISSIONER OF INCOME TAX (CENTRAL
CIRCLE), KOTTAYAM.
Annexure B TRUE COPY OF THE COMMON APPELLATE ORDER
DATED 23.09.2010 IN
I.T.A.NOS.19,20,25,26/2009-10 PASSED BY THE
COMMISSIONER OF INCOME TAX (APPEALS)-III,
KOCHI.
Annexure C TRUE COPY OF THE COMMON ORDER DATED
16.11.2012 IN I.T.A.NOS.33,34,35/COCH/ 2011
OF THE ITAT, COCHIN BENCH.
Annexure D TRUE COPY OF THE ASSESSMENT ORDER DATED
04.03.2014 FOR THE ASSESSMENT YEAR 2005-06
ALONG WITH DEMAND NOTICE PASSED BY THE
INCOME TAX OFFICER, WARD-3, KOLLAM.
Annexure E TRUE COPY OF THE RELEVANT PAGES OF FINDINGS
OF THE APPELLATE TRIBUNAL IN PARAGRAPH 22.1
TO 22.7 IN I.T.A.NO.320 & 321/COCH/2016
DATED 10.10.2018 IN THE CASE OF SHRI.SUNNY
JACOB.
Annexure F TRUE COPY OF THE COMMON ORDER IN SLP(C)
NOS.14765-14767 DATED 15.09.2015 OF THE
HON'BLE SUPREME COURT.
Annexure G TRUE COPY OF THE COMMON APPELLATE ORDER
DATED 31.03.2016 IN I.T.A.NO.301-
303/CIT(A)-IV/COCHIN/2015-16 PASSED BY THE
CIT(A), KOCHI.
I.T.A.NOS.60, 30,
33, 34, 36, 37, 38, :: 35 ::
39, 40, 41, 42, 46,
52, 53 & 54/2019
Annexure H CERTIFIED COPY OF THE COMMON ORDER OF THE
ITAT, COCHIN BENCH IN
I.T.A.NO.476/COCH/2018 DATED 05.02.2019 FOR
AY 2005-06.
RESPONDENTS ANNEXURE: NIL.
I.T.A.NOS.60, 30,
33, 34, 36, 37, 38, :: 36 ::
39, 40, 41, 42, 46,
52, 53 & 54/2019
APPENDIX OF I.T.A.NO.33/2019
PETITIONER ANNEXURES:
ANNEXURE A TRUE COPY OF THE ASSESSMENT ORDER DATED
31.12.2009 FOR THE ASSESSMENT YEAR 2006-07
WITH DEMAND NOTICE PASSED BY THE
DY.COMMISSIONER OF INCOME TAX (CENTRAL
CIRCLE),KOTTAYAM.
ANNEXURE B TRUE COPY OF THE COMMON APPELLATE ORDER
DATED 23.09.2010 I
I.T.A.NO.19,20,25,26/2009-10 PASSED BY THE
COMMISSIONER OF INCOME TAX (APPEALS)-
III,KOCHI.
ANNEXURE C TRUE COPY OF THE COMMON ORDER DATED
16.11.2012 IN I.T.A.NO.33,34 & 35/COCH/2011
OF THE ITAT,COCHIN BENCH.
ANNEXURE TRUE COPY OF THE ASSESSMENT ORDER DATED
4.03.2014 FOR THE ASSESSMENT YEAR 2006-07
ALONG WITH DEMAND NOTICE PASSED BY THE
INCOME TAX OFFICER,WARD -3,KOLLAM.
ANNEXURE E TRUE COPY OF THE RELEVANT PAGES OF FINDINGS
OF THE APPELLATE TRIBUNAL IN PARAGRAPH
-22.1.22.7 IN I.T.A.NO.320 & 321/COCH/2016
DATED 1O.10.2018 IN THE CASE OF SHRI
SUNNYJACOB.
ANNEXURE F TRUE COPY OF THE COMMON ORDER IN
SLP(C)NOS.14765-14767 DATED 15.09.2015 OF
THE HON'BLE SUPREME COURT.
ANNEXURE G TRUE COPY OF THE COMMON APPELLATE ORDER
DATED 31.03.2016 IN
I.T.A.NO.301=303/CIT(A)-IV/COCHIN/2015-16
PASSED BY THE CIT(A)-IV,KOCHI.
ANNEXURE H TRUE COPY OF THE COMMON ORDER OF
THE ITAT, COCHIN BENCH, IN
I.T.A.NO.477/COCHIN/2018 DATED 5.02.2019
I.T.A.NOS.60, 30,
33, 34, 36, 37, 38, :: 37 ::
39, 40, 41, 42, 46,
52, 53 & 54/2019
FOR AY-2006-07.
ANNEXURE I TRUE COPY OF CHALAN DATED 25.4.2019 FOR
REMITTANCE OF 10% OF THE DISPUTED DEMAND
FOR THE ASST. YEAR 2006-07.
RESPONDENTS ANNEXURE: NIL.
I.T.A.NOS.60, 30,
33, 34, 36, 37, 38, :: 38 ::
39, 40, 41, 42, 46,
52, 53 & 54/2019
APPENDIX OF I.T.A.NO.34/2019
PETITIONER ANNEXURES:
ANNEXURE A TRUE COPY OF THE ASSESSMENT ORDER DATED
31.12.2009 PASSED U/S. 153A, R.W.S. 143 (3)
OF THE ACT FOR THE ASST. YEAR 2002-03 BY
THE DEPUTY COMMISSIONER OF INCOME TAX,
CENTRAL CIRCLE, KOTTAYAM.
ANNEXURE B TRUE COPY OF THE COMMON APPELLATE ORDER
DATED 23.9.2010 IN I.T.A. NOS 12, 13, 15,17
18, 29 /30/CENT/KTM/CIT A-III/2009-10
PASSED BY THE COMMISSIONER OF INCOME TAX
APPEALS -III KOCHI.
ANNEXURE C TRUE COPY OF THE COMMON ORDER OF THE ITAT
COCHIN BENCH IN ITA NOS. 27 TO 32/COCH/2011
FOR THE ASST.YEARS 2002-03 TO 2007-08 AND
ITA NO. 691/COCH/2010 FOR 2008-09 DATED
16.11.2012.
ANNEXURE D TRUE COPY OF THE ORDER IN SLP C NOS
14765/14767/2014 DATED 15.9.2015 OF THE
HONBLE APEX COURT IN THE CASE OF SMT. MAGGY
SUNNY AND CONNECTED CASES.
ANNEXURE E TRUE COPY OF THE ASSESSMENT ORDER DATED
27.3.2014 FOR THE ASSESSMENT YEAR 2002-03
PASSED BY THE INCOME TAX OFFICER, WARD 4,
KOTTAYAM.
ANNEXURE F TRUE COPY OF THE RELEVANT PAGES OF FINDING
OF THE APPELLATE TRIBUNAL IN PARAGRAPH
22.1.TO 22.7 IN I.T.A. NO.320/321
/COCH/2016 DATED 10.10.2018 IN THE CASE OF
SHRI SUNNY JACOB.
ANNEXURE G TRUE COPY OF COMMON APPELLATE ORDER DATED
31.3.2016 IN I.T.A NOS C-350-357/CITA -IV /
I.T.A.NOS.60, 30,
33, 34, 36, 37, 38, :: 39 ::
39, 40, 41, 42, 46,
52, 53 & 54/2019
2014-15 PASSED BY THE CIT A -IV , KOCHI.
ANNEXURE H TRUE COPY COMMON ORDER DATED 10.10.2018 IN
ITA NO.314 TO 319/COCH/2016 FOR THE
ASSESSMENT YEARS 2002-03 TO 2007-08 PASSED
BY THE ITAT.
RESPONDENTS ANNEXURE: NIL.
I.T.A.NOS.60, 30,
33, 34, 36, 37, 38, :: 40 ::
39, 40, 41, 42, 46,
52, 53 & 54/2019
APPENDIX OF I.T.A.NO.36/2019
PETITIONER ANNEXURES:
ANNEXURE A TRUE COPY OF THE ASSESSMENT ORDER DATED
31.12.2009 FOR THE ASSESSMENT YEAR 2007-08
WITH DEMAND NOTICE PASSED BY THE DY.
COMMISSIONER OF INCOME TAX (CENTRAL CIRCLE)
KOTTAYAM
ANNEXURE B TRUE COPY OF THE COMMON APPELLATE ORDER
DATED 23.9.2010 IN ITA NO 19.20. 25,
26/2009-10 PASSED BY THE COMMISSIONER OF
INCOME TAX (APPEALS)-111 KOCHI
ANNEXURE C TRUE COPY OF THE COMMON ORDER DATED
16.11.2012 IN ITA NOS 33,34 A& 35/COCH /
2011 OF THE ITAT, COCHIN BENCH
ANNEXURE D TRUE COPY OF THE ASSESSMENT ORDER DATED
30.3.2014 FOR THE ASSESSMENT YEAR 2007-08
ALONG WITH DEMAND NOTICE PASSED BY THE
INCOME TAX OFFICER, WARD 3 KOLLAM
ANNEXURE E TRUE COPY OF THE RELEVANT PAGES OF FINDINGS
OF THE APPELLATE TRIBUNAL IN PARAGRAPH
22.1.22.7. IN I.T.A NO 320 & 321/COCH /2016
DATED 10.10.2018 IN THE CASE OF SHRI SUNNY
JACOB
ANNEXURE F TRUE COPY OF THE COMMON ORDER IN SLP (C)NOS
14765-14767 DATED 15.9.2015 OF THE HON'BLE
SUPREME COURT.
ANNEXURE G TRUE COPY OF COMMON APPELLATE ORDER DATED
31.3.2016 IN ITA NO 301-303/CIT (A)-
IV/COCHIN/20152015-16 PASSED BY THE CIT(A)-
I.T.A.NOS.60, 30,
33, 34, 36, 37, 38, :: 41 ::
39, 40, 41, 42, 46,
52, 53 & 54/2019
IV, KOCHI
ANNEXURE H TRUE COPY OF THE COMMON ORDER OF THE
I.T.A.T., COCHIN BENCH IN ITA
NO.326/COCH/2016 DATED 5.2.2019 FOR
AY-2007-08.
RESPONDENTS ANNEXURE: NIL.
I.T.A.NOS.60, 30,
33, 34, 36, 37, 38, :: 42 ::
39, 40, 41, 42, 46,
52, 53 & 54/2019
APPENDIX OF I.T.A.NO.37/2019
PETITIONER ANNEXURES:
ANNEXURE A TRUE COPY OF THE ASSESSMENT ORDER DATED
31/12/2009 PASSED U/S.153A, R.W.S.143(3) OF
THE ACT FOR THE ASST. YEAR 2006-07 BY THE
DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL
CIRCLE, KOTTAYAM ALONG WITH DEMAND NOTICE.
ANNEXURE B TRUE COPY OF THE COMMON APPELLATE ORDER
DATED 23/09/2010 IN
I.T.A.NOS.12,13,15,17,18,29/30/CENT/KTM/CIT(
A)-III/2009-10 PASSED BY THE COMMISSIONER OF
INCOME TAX (APPEALS)-III, KOCHI.
ANNEXURE C TRUE COPY OF THE COMMON ORDER OF THE ITAT,
COCHIN BENCH IN ITA NOS.27 TO0 32/COCH/2011
FOR THE ASST.YEARS 2002-03 TO 2007-08 AND
ITA NO.691/COCH/2010 FOR 2008-09 DATED
16/11/2012.
ANNEXURE D TRUE COPY OF THE ORDER IN SLP(C) NOS.14765-
14767/2014 DATED 15/9/2015 OF THE HON'BLE
APEX COURT IN THE CASE OF SMT.MAGGY SUNNY
AND CONNECTED CASES.
ANNEXURE E TRUE COPY OF THE ASSESSMENT ORDER DATED
27/03/2014 FOR THE ASSESSMENT YEAR 2006-07
PASSED BY THE INCOME TAX OFFICER, WARD-4,
KOTTAYAM.
ANNEXURE F TRUE COPY OF THE RELEVANT PAGES OF FINDINGS
OF THE APPELLATE TRIBUNAL IN PARAGRAPH -
22.1 TO 22.7 IN I.T.A.NO.320 & 320/COCH/2016
DATED 10/10/2018 IN THE CASE OF SHRI.SUNNY
JACOB.
ANNEXURE G TRUE COPY OF COMMON APPELLATE ORDER DATED
31/03/2016 IN I.T.A.NOS.C-350-357/CIT(A)-
I.T.A.NOS.60, 30,
33, 34, 36, 37, 38, :: 43 ::
39, 40, 41, 42, 46,
52, 53 & 54/2019
IV/2014-15 PASSED BY THE CIT(A)-IV, KOCHI.
ANNEXURE H TRUE COPY COMMON ORDER DATED 10/10/2018 IN
ITA NO.314 TO 319/COCH/2016 FOR THE
ASSESSMENT YEARS 2002-03 TO 2007-08 PASSED
BY THE ITAT.
RESPONDENTS ANNEXURE: NIL.
I.T.A.NOS.60, 30,
33, 34, 36, 37, 38, :: 44 ::
39, 40, 41, 42, 46,
52, 53 & 54/2019
APPENDIX OF I.T.A.NO.38/2019
PETITIONER ANNEXURES:
ANNEXURE A TRUE COPY OF THE ASSESSMENT ORDER DATED
31.12.2009 PASSED U/S. 153A, R.W.S. 143 (3)
OF THE ACT FOR THE ASST. YEAR 2007-08 BY
THE DEPUTY COMMISSIONER OF INCOME TAX
CENTRAL KOTTAYAM ALONG WITH DEMAND NOTICE.
ANNEXURE B TRUE COPY OF THE COMMON APPELLATE ORDER
DATED 23.9.2010 IN I.T.A. NOS 12,13,
15,17,18 , 29/30/CENT/KTM/CIT(A)-III/2009-
10 PASSED BY THE COMMISSIONER OF INCOME TAX
APPEALS -III KOCHI.
ANNEXURE C TRUE COPY OF THE COMMON ORDER OF THE ITAT
COCHIN BENCH IN ITA NOS. 27 TO 32/COCH/2011
FOR THE ASST. YEARS 2002-03 TO 2007-08 AND
ITA NO. 691/COCH/2010 FOR 2008-09 DATED
16.11.2012.
ANNEXURE D TRUE COPY OF THE ORDER IN SLP C NOS.
14765/14767/2014 DATED 15.9.2015 OF THE
HONBLE APEX COURT IN THE CASE OF SMT.MAGG
SUNNY AND CONNECTED CASES.
ANNEXURE E TRUE COPY OF THE ASSESSMENT ORDER DATED
27.3.2014 FOR THE ASSESSMENT YEAR 2007-08
PASSED BY THE INCOME TAX OFFICER, WARD-4,
KOTTAYAM.
ANNEXURE F TRUE COPY OF THE RELEVANT PAGES OF FINDINGS
OF THE APPELLATE TRIBUNAL IN PARAGRAPH
22.1. TO 22.7 IN I.T.A N. 320 AND
321/COCH/2016 DATED 10.10.2018 IN THE CASE
OF SHRI SUNNY JACOB.
ANNEXURE G TRUE COPY OF THE COMMON APPELLATE ORDER
DATED 31.3.2016 IN I.T.A NOS C-350-
I.T.A.NOS.60, 30,
33, 34, 36, 37, 38, :: 45 ::
39, 40, 41, 42, 46,
52, 53 & 54/2019
357/CIT(A) -IV 2014-15 PASSED BY THE CIT A
-IV, KOCHI.
ANNEXURE H TRUE COPY OF THE COMMON ORDER DATED
10.10.2018 IN ITA NO. 314 TO 319/COCH/2016
FOR THE ASSESSMENT YEARS 2002-03 TO
2007 -08 PASSED BY THE ITAT.
RESPONDENTS ANNEXURE: NIL.
I.T.A.NOS.60, 30,
33, 34, 36, 37, 38, :: 46 ::
39, 40, 41, 42, 46,
52, 53 & 54/2019
APPENDIX OF I.T.A.NO.39/2019
PETITIONER ANNEXURES:
ANNEXURE A TRUE COPY OF THE ASSESSMENT ORDER DATED
31.12.2009 PASSED U/S. 153A R.W.S. 143 (3)
OF THE ACT FOR THE ASST. YEAR 2004-05 BY
THE DEPUTY COMMISSIONER OF INCOME TAX,
CENTRAL CIRCLE, KOTTAYAM ALONG WITH DEMAND
NOTICE
ANNEXURE B TRUE COPY OF THE COMMON APPELLATE ORDER
DATED 23.9.2010 IN ITA NOS. 12,13,15,17 18,
29/30/CENT/KTM/CIT (A) -III/2009-10 PASSED
BY THE COMMISSIONER OF INCOME TAX APPEALS
-III KOCHI.
ANNEXURE C TRUE COPY OF THE COMMON ORDER OF THE ITT
/COCH/2011 FOR THE ASST. YEARS 2002-03 TO
2007-08 AND ITA NO 691/COCH/2010 FOR 2008-
09 DATED 16.11.2012.
ANNEXURE D TRUE COPY OF THE ORDER IN SLP (C) NOS.
14765-14767 /2014 DATED 15.9.2015 OF THE
HONBLE APEX COURT IN THE CASE OF SMT. MAGGY
SUNNY AND CONNECTED CASES.
ANNEXURE E TRUE COPY OF THE ASSESSMENT ORDER DATED
27.3.2014 FOR THE ASSESSMENT YEAR 2004-05
PASSED BY THE INCOME TAX OFFICER, WARD -4,
KOTTAYAM.
ANNEXURE F TRUE COPY OF THE RELEVANT PAGES OF FINDINGS
OF THE APPELLATE TRIBUNAL IN PARAGRAPH 22.1
TO 22.7 I ITS NO. 320 AND 321/COCH/2016
DATED 10.10.2018 IN THE CASE OF SHRI SUNNY
JACOB.
ANNEXURE G TRUE COPY OF COMMON APPELLATE ORDER DATED
I.T.A.NOS.60, 30,
33, 34, 36, 37, 38, :: 47 ::
39, 40, 41, 42, 46,
52, 53 & 54/2019
31.3.2016 IN IT.A NOS C-350-357/CIT (A)
-IV/2014-15 PASSED BY THE CIT A -IV KOCHI.
ANNEXURE H TRUE COPY COMMON ORDER DATED 10.10.2018 IN
ITA NO 314 TO 319/COCH/2016 FOR THE
ASSESSMENT YEARS 2002-03 TO 2007-08 PASSED
BY THE ITAT.
RESPONDENTS ANNEXURE: NIL.
I.T.A.NOS.60, 30,
33, 34, 36, 37, 38, :: 48 ::
39, 40, 41, 42, 46,
52, 53 & 54/2019
APPENDIX OF I.T.A.NO.40/2019
PETITIONER ANNEXURES:
ANNEXURE A TRUE COPY OF THE ASSESSMENT ORDER DATED
31.12.2009 PASSED U/S. 153A R.W.S 143(3) OF
THE ACT FOR THE ASST. YEAR 2003-04 BY THE
DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL
CIRCLE, KOTTAYAM ALONG WITH DEMAND NOTICE.
ANNEXURE B TRUE COPY OF THE COMMON APPELLATE ORDER
DATED 23.09.2010 IN I.T.A.NOS.12, 13, 15,
17, 18, 29/30/CENT/KTM/CIT(A)-III/2009-10
PASSED BY THE COMMISSIONER OF INCOME TAX
(APPEALS)-III, KOCHI.
ANNEXURE C TRUE COPY OF THE COMMON ORDER OF THE ITAT ,
COCHIN BENCH IN ITA NOS.27 TO 32/COCH/2011
FOR THE ASST. YEARS 2002-03 TO 2007-08 AND
ITA NO.691/COCH/2010 FOR 2008-09 DATED
16.11.20212.
ANNEXURE D TRUE COPY OF THE ORDER IN SLP(C)NOS.14765-
14767/2014 DATED 15.9.2015 OF THE HON'BLE
APEX COURT IN THE CASE OF SMT.MAGGY SUNNY
AND CONNECTED CASES.
ANNEXURE E TRUE COPY OF THE ASSESSMENT ORDER DATED
27.03.2014 FOR THE ASSESSMENT YEAR 2003-04
PASSED BY THE INCOME TAX OFFICER, WARD 4,
KOTTAYAM.
ANNEXURE F TRUE COPY OF THE RELEVANT PAGES OF FINDINGS
OF THE APPELLATE TRIBUNAL IN PARAGRAPH 22.1
TO 22.7 IN I.T.A.NO.320 & 321/COCH/2016
DATED 10.10.2018 IN THE CASE OF SHRI.SUNNY
JACOB.
ANNEXURE G TRUE COPY OF COMMON APPELLATE ORDER DATED
31.03.2016 IN I.T.A.NOS.C-350-357/CIT(A)-
I.T.A.NOS.60, 30,
33, 34, 36, 37, 38, :: 49 ::
39, 40, 41, 42, 46,
52, 53 & 54/2019
IV/2014-15 PASSED BY THE CIT(A)-IV, KOCHI.
ANNEXURE H TRUE COPY COMMON ORDER DATED 10.10.2018 IN
ITA NO.314 TO 319/COCH/2019 FOR THE
ASSESSMENT YEARS 2002-03 TO 2007-08 PASSED
BY THE ITAT.
ANNEXURE I TRUE COPY OF CHALAN DATED 25.4.2019 FOR
REMITTANCE OF 10% OF THE DISPUTED DEMAND
FOR THE ASST. YEAR 2003-04.
RESPONDENTS ANNEXURE: NIL.
I.T.A.NOS.60, 30,
33, 34, 36, 37, 38, :: 50 ::
39, 40, 41, 42, 46,
52, 53 & 54/2019
APPENDIX OF I.T.A.NO.41/2019
PETITIONER ANNEXURES:
ANNEXURE A TRUE COPY OF THE ASSESSMENT ORDER DATED
31.12.2009 PASSED U/S.153A R.W.S 143(3) OF
THE ACT FOR THE ASST.YEAR 2005-06 BY THE
DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL
CIRCLE, KOTTAYAM ALONG WITH DEMAND NOTICE.
ANNEXURE B TRUE COPY OF THE COMMON APPELLATE ORDER
DATED 23.09.2010
I.T.A.NOS.12,13,15,17,18,29/30/CENT/KTM/CIT(
A)-III/2009-10 PASSED BY THE COMMISSIONER OF
INCOME TAX (APPEALS)-III, KOCHI
ANNEXURE C TRUE COPY OF THE COMMON ORDER O THE ITAT,
COCHIN BRANCH IN ITA NOS.27 TO 32/COCH/2011
FOR THE ASST.YEARS 2002-03 TO 2007-08 AND IT
ANO.691/COCH/2010 FOR 2008-09 DATED
16.11.2012.
ANNEXURE D TRUE COPY OF THE ORDER IN SLP (C)NOS.14765-
14767/2014 DATED 15.09.2015 OF THE HON'BLE
APEX COURT IN THE CASE OF SMT.MAGGY SUNNY
AND CONNECTED CASES
ANNEXURE E TRUE COPY OF THE ASSESSMENT ORDER DATED
27.03.2014 FOR THE ASSESSMENT YER 2005-06
PASSED BY THE INCOME TAX OFFICER, WARD -4,
KOTTAYAM
ANNEXURE F TRUE COPY OF THE RELEVANT PAGES OF FINDING
OF THE APPELLATE TRIBUNAL IN PARAGRAPH-22.1
TO 22.7 IN I.T.A.NO.320 & 321/COCH/2016
DATED 10.10.2018 IN THE CSE OF SHRI SUNNY
JACOB
ANNEXURE G TRUE COPY OF THE COMMON APPELLATE ORDER
DATED 31/03/2016 IN IT.A.NOS.C-350-
I.T.A.NOS.60, 30,
33, 34, 36, 37, 38, :: 51 ::
39, 40, 41, 42, 46,
52, 53 & 54/2019
357/CIT(A)-IV/2014-15 PASSED BY THE CIT(A)-
IV, KOCHI
ANNEXURE H TRUE COPY COMMON ORDER DATED 10.10.2018 IN
ITA NO.314 TO 319/COCH/2016 FOR THE
ASSESSMENT YEAR 2002-03 TO 2007-08 PASSED B
THE ITAT.
RESPONDENTS ANNEXURE: NIL.
I.T.A.NOS.60, 30,
33, 34, 36, 37, 38, :: 52 ::
39, 40, 41, 42, 46,
52, 53 & 54/2019
APPENDIX OF I.T.A.NO.42/2019
PETITIONER ANNEXURES:
ANNEXURE A TRUE COPY OF THE ASSESSMENT ORDER DATED
31.12.2009 PASSED U/S. 153A R.W.S 143(3) OF
THE ACT FOR THE ASST. YEAR 2006-07 BY THE
DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL
CIRCLE, KOTTAYAM ALONG WITH DEMAND NOTICE.
ANNEXURE B TRUE COPY OF THE COMMON APPELLATE ORDER
DATED 23.09.2010 IN ITA NOS
35/CENT/KTM/CIT(A)-III/2009-10 AND
CONNECTED CASES PASSED BY THE COMMISSIONER
OF INCOME TAX(APPEALS)-III, KOCHI.
ANNEXURE C TRUE COPY OF THE COMMON ORDER OF THE ITAT,
COCHIN BENCH IN ITA NOS 27 TO 32/COCH/2011
FOR THE ASST. YEARS 2002-03 TO 2007-08 AND
ITA NO.691/COCH/2010 FOR 2008-09 DATED
16.11.2012.
ANNEXURE D TRUE COPY OF THE ORDER IN SLP(C) NOS 14765-
14767/2014 DATED 15.09.2015 OF THE HON'BLE
APEX COURT IN THE CASE OF SMT. MAGGY SUNNY
AND CONNECTED CASES.
ANNEXURE E TRUE COPY OF THE ASSESSMENT ORDER DATED
27.03.2014 FOR THE ASSESSMENT YEAR 2006-07
PASSED BY THE INCOME TAX OFFICER, WARD-4,
KOTTAYAM.
ANNEXURE F TRUE COPY OF COMMON APPELLATE ORDER DATED
31.03.2016 IN ITA NOS 344-
346/CIT(A)/IV/KOCHI/2015-16 PASSED BY THE
CIT(A)-IV, KOCHI.
ANNEXURE G TRUE COPY OF THE COMMON ORDER DATED
10.10.2018 IN ITA NO.322/COCH/2016 PASSED
BY THE INCOME TAX APPELLATE TRIBUNAL,
I.T.A.NOS.60, 30,
33, 34, 36, 37, 38, :: 53 ::
39, 40, 41, 42, 46,
52, 53 & 54/2019
COCHIN BENCH, FOR THE ASSESSMENT YEAR 2006-
ANNEXURE H TRUE COPY OF THE ORDER F.NO.APPEAL/W-
3/AWEPS 2481F/2018-19 DATED 05.03.2019
ALONG WITH COPY OF ORDER F
NO.W3/KTM/AWEPS2481F/2018-19 DATED
12.3.2019 PASSED BY THE 1ST RESPONDENT.
RESPONDENTS ANNEXURE: NIL.
I.T.A.NOS.60, 30,
33, 34, 36, 37, 38, :: 54 ::
39, 40, 41, 42, 46,
52, 53 & 54/2019
APPENDIX OF I.T.A.NO.46/2019
PETITIONER ANNEXURES:
ANNEXURE A TRUE COPY OF THE ASSESSMENT ORDER DATED
31.12.2009 PASSED U/S 153A.R.W.S. 143(3) OF
THE ACT FOR THE ASST. YEAR 2003-04 ALONG
WITH DEMAND NOTICE PASSED BY THE DEPUTY
COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE,
KOTTAYAM
ANNEXURE B TRUE COPY OF THE COMMON ORDER IN ITA NOS
9,10,11 22,32,33,/CENT/KTM/CIT(A)-111/2009-
10 DATED 23.9.2010 PASSED BY THE
COMMISSIONER OF INCIME TAX (APPEALS)-
111,KOCHI
ANNEXURE C TRUE COPY OF THE MODIFIED ORDER DATED
17.12.2010 PASSED BY THE DEPUTY
COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE,
KOTTAYAM
ANNEXURE D COMMON ORDER OF THE ITAT, COCHIN BENCH IN
ITA NOS 36 TO 40/COCH/2011 FOR THE ASST.
YEARS 2002-03 TO 2007-08 AND ITA NO
696/COCH/2010 FOR 2008-09 DATED 16.11.2012
ANNEXURE E TRUE COPY OF THE ORDER IN SLP(C) NO
14767/2014 DATED 15.9.2015 OF THE HON'BLE
APEX COURT IN THE CASE OF SMT. MAGGY SUNNY
AND CONNECTED CASES
ANNEXURE F TRUE COPY OF THE ASSESSMENT ORDER DATED
17.2.2014 FOR THE ASSESSMENT YEAR 2003-04
PASSED BY THE INCOME TAX OFFICE, WARD-4,
KOTTAYAM
ANNEXURE G TRUE COPY OF THE RELEVANT PAGES OF FINDINGS
OF THE APPELLATE TRIBUNAL IN PARAGRAPH
22.1.TO 22.7.IN ITA NO 320 & 321/COCH/2016
I.T.A.NOS.60, 30,
33, 34, 36, 37, 38, :: 55 ::
39, 40, 41, 42, 46,
52, 53 & 54/2019
DATED 10.10.2018 IN THE CASE OF SHRI SUNNY
JACOB
ANNEXURE H TRUE COPY OF COMMON APPELLATE ORDER DATED
31.3.2016 IN ITA NOS 306-311/CIT
(A)0IV/KOCHI/2015-16 PASSED BY THE CIT (A)-
IV,KOCHI.
ANNEXURE I TRUE COPY OF THE COMMON ORDER DATED
26.11.2018 IN ITA NOS 325/COCH/2016 AND 478
TO 481/COCH/2018 FOR THE ASSESSMENT YEARS
2003-04 TO 2007-08 PASSED BY THE ITAT,
COCHIN BENCH.
ANNEXURE J TRUE COPY OF THE INCOME TAX RETURNS
FURNISHED FOR THE ASSESSMENT YEAR 2003-04
ALONG WITH AUDITED STATEMENTS.
RESPONDENTS ANNEXURE: NIL.
I.T.A.NOS.60, 30,
33, 34, 36, 37, 38, :: 56 ::
39, 40, 41, 42, 46,
52, 53 & 54/2019
APPENDIX OF I.T.A.NO.52/2019
PETITIONER ANNEXURES:
ANNEXURE A TRUE COPY OF THE ASSESSMENT ORDER DATED
31.12.2009 PASSED U/S. 153A R.W.S 143(3) OF
THE ACT FOR THE ASST. YEAR 2005-06 ALONG
WITH DEMAND NOTICE PASSED BY THE DEPUTY
COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE,
KOTTAYAM.
ANNEXURE B TRUE COPY OF THE COMMON ORDER IN ITA NOS.
9,10,1122,32,33/CENT/KTM/CIT(A)-III/2009-10
DATED 23.09.2010 PASSED BY THE COMMISSIONER
OF INCOME TAX (APPEALS) -III, KOCHI.
ANNEXURE C TRUE COPY OF THE MODIFIED ORDER DATED
17.12.2010 PASSED BY THE DEPUTY COMMISSIONER
OF INCOME TAX, CENTRAL CIRCLE, KOTTAYAM.
ANNEXURE D COMMON ORDER OF THE ITAT, COCHIN BENCH IN
ITA NOS. 36 TO 40/COCH/2011 FOR THE ASST.
YEARS, 2002-03 TO 2007-08 AND ITA NO.
696/COCH/2010 FOR 2008-09 DATED 16.11.2012.
ANNEXURE E TRUE COPY OF THE ORDER IN SLP (C) NOS.
14765-14767/2014 DATED 15.9.2015 OF THE
HON'BLE APEX COURT IN THE CASE OF SMT. MAGGY
SUNNY AND CONNECTED CASES.
ANNEXURE F TRUE COPY OF THE ASSESSMENT ORDER DATED
17.2.2014 FOR THE ASSESSMENT YEAR 2005-06
PASSED BY THE INCOME TAX OFFICER, WARD-3,
KOLLAM.
ANNEXURE G TRUE COPY OF THE RELEVANT PAGES OF FINDINGS
OF THE APPELLATE TRIBUNAL IN PARAGRAPH-22.1
TO 22.7 IN I.T.A. NO. 320 & 321/COCH/2016
DATED 10.10.2018 IN THE CASE OF SHRI. SUNNY
JACOB.
ANNEXURE H TRUE COPY OF COMMON APPELLATE ORDER DATED
I.T.A.NOS.60, 30,
33, 34, 36, 37, 38, :: 57 ::
39, 40, 41, 42, 46,
52, 53 & 54/2019
31.03.2016 IN I.T.A NOS. 306-311/CIT(A)
-IV/KOCHI/2015-16 PASSED BY THE CIT(A)IV,
KOCHI.
ANNEXURE I
TRUE COPY OF THE COMMON ORDER DATED
TO 481/C0CH /2018 FOR THE ASSESSMENT YEARS
2003-04 TO 2007 -08 PASSED BY THE ITAT,
COCHIN BENCH.
ANNEXURE J TRUE COPY OF THE INCOME TAX RETURNS
FURNISHED FOR THE ASSESSMENT YEAR 2005-06
ALONG WITH AUDITED STATEMENTS.
RESPONDENTS ANNEXURE: NIL.
I.T.A.NOS.60, 30,
33, 34, 36, 37, 38, :: 58 ::
39, 40, 41, 42, 46,
52, 53 & 54/2019
APPENDIX OF I.T.A.NO.53/2019
PETITIONER ANNEXURES:
ANNEXURE A TRUE COPY OF THE ASSESSMENT ORDER DATED
31.12.2009 PASSED U/S.153A R.W.S.143(3) OF
THE ACT FOR THE ASSESSMENT YEAR 2004-05
ALONG WITH DEMAND NOTICE PASSED BY THE
DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL
CIRCLE, KOTTAYAM
ANNEXURE B TRUE COPY OF THE COMMON ORDER IN ITA
NOS.9,10,11,22,32,33/CENT/KTM/CIT(A)-
III/2009-10 DATED 23.09.2010 PASSED BY THE
COMMISSIONER OF INCOME TAX (APPEALS)-III,
KOCHI
ANNEXURE C TRUE COPY OF THE MODIFIED ORDER DATED
26.11.2010 PASSED BY THE DEPUTY COMMISSIONER
OF INCOME TAX, CENTRAL CIRCLE, KOTTAYAM
ANNEXURE D COMMON ORDER OF THE ITAT, COCHIN BENCH IN
ITA NOS.36 TO 40/COCH/2011 FOR THE
ASSESSMENT YEARS 2002-03 TO 2007-08 AND ITA
NO.696/COCH/2010 FOR 2008-09 DATED
16.11.2012
ANNEXURE E TRUE COPY OF THE ORDER IN SLP(C) NOS.14765-
14767/2014 DATED 15.09.2015 OF THE HON'BLE
APEX COURT IN THE CASE OF SMT. MAGGY SUNNY
AND CONNECTED CASES
ANNEXURE F TRUE COPY OF THE ASSESSMENT ORDER DATED
19.02.2014 FOR THE ASSESSMENT YEAR 2004-05
PASSED BY THE INCOME TAX OFFICER, WARD-3,
KOLLAM
ANNEXURE G TRUE COPY OF THE RELEVANT PAGES OF FINDINGS
OF THE APPELLATE TRIBUNAL IN PARAGRAPH 22.1
TO 22.7 IN I.T.A. NO.320 AND 321/COCH/2016
DATED 10.10.2018 IN THE CASE OF SHRI SUNNY
I.T.A.NOS.60, 30,
33, 34, 36, 37, 38, :: 59 ::
39, 40, 41, 42, 46,
52, 53 & 54/2019
JACOB
ANNEXURE H TRUCE COPY OF COMMON APPELLATE ORDER ATED
31.03.2016 IN I.T.A.NOS.306-311/CIT(A)-
IV/KOCHI/2015-16 PASSED BY THE CIT(A)-IV,
KOCHI.
ANNEXURE I TRUE COPY OF THE COMMON ORDER DATED
TO 481/COCH/2018 FOR THE ASSESSMENT YEARS
2003-04 TO 2007-08 PASSED BY THE ITAT,
COCHIN BENCH.
TRUE COPY OF THE INCOME TAX RETURNS
ANNEXURE J
FURNISHED FOR THE ASSESSMENT YEAR 2004-05
ALONG WITH AUDIED STATEMENTS.
RESPONDENTS ANNEXURE: NIL.
I.T.A.NOS.60, 30,
33, 34, 36, 37, 38, :: 60 ::
39, 40, 41, 42, 46,
52, 53 & 54/2019
APPENDIX OF I.T.A.NO.54/2019
PETITIONER ANNEXURES:
ANNEXURE A TRUE COPY OF THE ASSESSMENT ORDER DATED
31.12.2009 PASSED U/S.153A R.W.S.143(3) OF
THE ACT FOR THE ASST.YEAR 2006-07 ALONG WITH
DEMAND NOTICE PASSED BY THE DEPUTY
COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE,
KOTTAYAM.
ANNEXURE B TRUE COPY OF THE COMMON ORDER IN ITA
NO.S.9,10,11,22,32,33/CENT/KTM/CIT(A)-
III/2009-10 DATED 23.09.2010 PASSED BY THE
COMMISSIONER OF INCOME TAX(APPEALS)-III,
KOCHI
ANNEXURE C TRUE COPY OF THE MODIFIED ORDER DATE
17.12.2010 PASSED B THE DEPUTY COMMISSIONER
OF INCOME TAX, CENTRAL CIRCLE, KOTTAYAM
ANNEXURE D COMMON ORDER OF THE ITAT, COCHIN BENCH IN
ITA NOS.36 TO 40/COCH/2011 FOR THE ASST.
YEARS 2002-03 TO 2007-08 AND ITA
NO.696/COCH/2010 FOR 2008-09 DATED
16.11.2012
ANNEXURE E TRUE COPY OF THE ORDER IN SLP (C)NOS.14765-
14767/2014 DATED 15/09/2015 OF THE HON'BLE
APEX COURT IN THE CASE OF SMT.MAGGY SUNNY
AND CONNECTED CASES
ANNEXURE F TRUE COPY OF THE ASSESSMENT ORDER DATED
19.2.2014 FOR THE ASSESSMENT YEAR 2006-07
PASSED BY THE INCOME TAX OFFICER, WARD-3,
KOLLAM.
ANNEXURE G TRUE COPY OF THE RELEVANT PAGES OF FINDINGS
OF THE APPELLATE TRIBUNAL IN PARAGRAPH-22.1
TO 22.7 IN I.T.A.NO.320 AND 321/COCH/2016
I.T.A.NOS.60, 30,
33, 34, 36, 37, 38, :: 61 ::
39, 40, 41, 42, 46,
52, 53 & 54/2019
DATED 10.10.2018 IN THE CASE OF SHRI SUSNNY
JACOB
ANNEXURE H TRUE COPY OF COMMON APPELLATE ORDER DATED
31.03.2016 IN I.T.A.NOS.306-311/CIT(A)-
IV/KOCHI/2015-16 PASSED BY THE CIT (A)-IV
KOCHI
ANNEXURE I TRUE COPY OF THE COMMON ORDER DTED
TO 481/COCH/2018 FOR THE ASSESSMENT YEAR
2003-04 TO 2007-08 PASSED BY THE ITAT,
COCHIN BENCH
ANNEXURE J
TRUE COPY OF THE INCOME TAX RETURNS
FURNISHED FOR THE ASSESSMENT YEAR 2006-07
ALONG WITH AUDITED STATEMENTS.
RESPONDENTS ANNEXURE: NIL.
//TRUE COPY//
P.S. TO JUDGE
