Ita/183/2013 Of The Commissioner Of Income Tax v. Shri. K.p.ummer

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN & THE HONOURABLE MR. JUSTICE ASHOK MENON TUESDAY ,THE 19TH DAY OF FEBRUARY 2019 / 30TH MAGHA, 1940 ITA.No. 174 of 2013 AGAINST THE ORDER DATED 30-11-2012 IN ITA 196/2011 ofI.T.A.TRIBUNAL,COCHIN BENCH APPELLANT/RESPONDENT: THE COMMISSIONER OF INCOME TAX , THRISSUR BY ADVS.SRI.P.K.R.MENON,SENIOR COUNSEL, GOI(TAXES) SRI.JOSE JOSEPH SC FOR INCOME TAX RESPONDENT/APPELLANT: SHRI. K.P.UMMER, PROP.STAR ROLLING MILLKALLADIPATTA, PATTAMBI 679 303. BY ADVS.SMT.DIVYA RAVINDRAN SRI.T.M.SREEDHARAN (SR.) SRI.V.P.NARAYANAN THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 19.02.2019, ALONG WITH ITA.156/2013, ITA.171/2013, ITA.175/2013, ITA.178/2013,ITA.183/2013, ITA.188/2013, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -:2:- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN & THE HONOURABLE MR. JUSTICE ASHOK MENON TUESDAY ,THE 19TH DAY OF FEBRUARY 2019 / 30TH MAGHA, 1940 ITA.No. 156 of 2013 AGAINST THE ORDER DATED 30-11-2012 IN ITA 190/2011 ofI.T.A.TRIBUNAL,COCHIN BENCH APPELLANT/RESPONDENT: THE COMMISSIONER OF INCOME TAX,THRISSUR. BY ADVS.SRI.P.K.R.MENON,SENIOR COUNSEL, GOI(TAXES) SRI.JOSE JOSEPH SC FOR INCOME TAX RESPONDENT/APPELLANT: SHRI. K.P.UMMER, PROP.STAR ROLLING MILLKALLADIPATTA, PATTAMBI 679 303. BY ADVS.SMT.BOBY M.SEKHAR SMT.DIVYA RAVINDRAN SRI.T.M.SREEDHARAN (SR.) SRI.V.P.NARAYANAN THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 19.02.2019, ALONG WITH ITA.183/2013, ITA.175/2013, ITA.178/2013, ITA.188/2013, ITA.171/2013, ITA.174/2013, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -:3:- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN & THE HONOURABLE MR. JUSTICE ASHOK MENON TUESDAY ,THE 19TH DAY OF FEBRUARY 2019 / 30TH MAGHA, 1940 ITA.No. 171 of 2013 AGAINST THE ORDER DATED 30-11-2012IN ITA 195/2011 ofI.T.A.TRIBUNAL,COCHIN BENCH APPELLANT/RESPONDENT: THE COMMISSIONER OF INCOME TAX,THRISSUR. BY ADV. SRI.JOSE JOSEPH, SC, FOR INCOME TAX RESPONDENT/APPELLANT: SHRI. K.P.UMMER, PROP.STAR ROLLING MILLKALLADIPATTA, PATTAMBI 679 303. BY ADVS.SMT.DIVYA RAVINDRAN SRI.T.M.SREEDHARAN (SR.) SRI.V.P.NARAYANAN THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 19.02.2019, ALONG WITH ITA.183/2013, ITA.175/2013, ITA.156/2013, ITA.178/2013, ITA.188/2013, ITA.174/2013, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -:4:- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN & THE HONOURABLE MR. JUSTICE ASHOK MENON TUESDAY ,THE 19TH DAY OF FEBRUARY 2019 / 30TH MAGHA, 1940 ITA.No. 175 of 2013 AGAINST THE ORDER DATED 30-11-2012 IN ITA 191/2011 ofI.T.A.TRIBUNAL,COCHIN BENCH APPELLANT/RESPONDENT: THE COMMISSIONER OF INCOME TAX, THRISSUR. BY ADVS.SRI.P.K.R.MENON,SENIOR COUNSEL, GOI(TAXES) SRI.JOSE JOSEPH SC FOR INCOME TAX RESPONDENT/APPELLANT: SHRI. K.P.UMMER, PROP.STAR ROLLING MILLKALLADIPATTA, PATTAMBI 679 303. BY ADVS.SMT.DIVYA RAVINDRAN SRI.T.M.SREEDHARAN (SR.) SRI.V.P.NARAYANAN THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 19.02.2019, ALONG WITH ITA.183/2013, ITA.156/2013, ITA.178/2013, ITA.188/2013, ITA.171/2013, ITA.174/2013, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -:5:- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN & THE HONOURABLE MR. JUSTICE ASHOK MENON TUESDAY ,THE 19TH DAY OF FEBRUARY 2019 / 30TH MAGHA, 1940 ITA.No. 178 of 2013 AGAINST THE ORDER DATED 30-11-2012 IN ITA 194/2011 ofI.T.A.TRIBUNAL,COCHIN BENCH APPELLANT/RESPONDENT: THE COMMISSIONER OF INCOME TAX, THRISSUR. BY ADVS.SRI.P.K.R.MENON,SENIOR COUNSEL, GOI(TAXES) SRI.JOSE JOSEPH SC FOR INCOME TAX RESPONDENT/APPELLANT: SHRI. K.P.UMMER, PROP.STAR ROLLING MILL KALLADIPATTA, PATTAMBI 679 303. THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 19.02.2019, ALONG WITH ITA.183/2013, ITA.156/2013, ITA.178/2013, ITA.188/2013, ITA.171/2013, ITA.174/2013, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -:5:- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN & THE HONOURABLE MR. JUSTICE ASHOK MENON TUESDAY ,THE 19TH DAY OF FEBRUARY 2019 / 30TH MAGHA, 1940 ITA.No. 178 of 2013 AGAINST THE ORDER DATED 30-11-2012 IN ITA 194/2011 ofI.T.A.TRIBUNAL,COCHIN BENCH APPELLANT/RESPONDENT: THE COMMISSIONER OF INCOME TAX, THRISSUR. BY ADVS.SRI.P.K.R.MENON,SENIOR COUNSEL, GOI(TAXES) SRI.JOSE JOSEPH SC FOR INCOME TAX RESPONDENT/APPELLANT: SHRI. K.P.UMMER, PROP.STAR ROLLING MILL KALLADIPATTA, PATTAMBI 679 303. BY ADVS.SMT.BOBY M.SEKHAR SRI.T.M.SREEDHARAN (SR.) SRI.V.P.NARAYANAN THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 19.02.2019, ALONG WITH ITA.183/2013, ITA.175/2013, ITA.156/2013, ITA.188/2013, ITA.171/2013, ITA.174/2013, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -:6:- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN & THE HONOURABLE MR. JUSTICE ASHOK MENON TUESDAY ,THE 19TH DAY OF FEBRUARY 2019 / 30TH MAGHA, 1940 ITA.No. 183 of 2013 AGAINST THE ORDER DATED 30-11-2012 IN ITA 193/2011 ofI.T.A.TRIBUNAL,COCHIN BENCH APPELLANT/RESPONDENT: THE COMMISSIONER OF INCOME TAX,THRISSUR. BY ADVS.SRI.P.K.R.MENON,SENIOR COUNSEL, GOI(TAXES) SRI.JOSE JOSEPH SC FOR INCOME TAX RESPONDENT/APPELLANT: SHRI. K.P.UMMER PROP.STAR ROLLING MILL, KALLADIPATTA, PATTAMBI-679303. BY ADVS.SMT.DIVYA RAVINDRAN SRI.T.M.SREEDHARAN (SR.) SRI.V.P.NARAYANAN THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 19.02.2019, ALONG WITH ITA.175/2013, ITA.156/2013, ITA.178/2013, ITA.188/2013, ITA.171/2013, ITA.174/2013, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -:7:- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN & THE HONOURABLE MR. JUSTICE ASHOK MENON TUESDAY ,THE 19TH DAY OF FEBRUARY 2019 / 30TH MAGHA, 1940 ITA.No. 188 of 2013 AGAINST THE ORDER DATED 30-11-2012 IN ITA 192/2011 ofI.T.A.TRIBUNAL,COCHIN BENCH APPELLANT/RESPONDENT: THE COMMISSIONER OF INCOME TAX,THRISSUR. BY ADVS.SRI.P.K.R.MENON,SENIOR COUNSEL, GOI(TAXES) SRI.JOSE JOSEPH SC FOR INCOME TAX RESPONDENT/APPELLANT: SHRI. K.P.UMMER, PROP.STAR ROLLING MILLKALLADIPATTA, PATTAMBI 679 303. BY ADVS.SMT.DIVYA RAVINDRAN SRI.T.M.SREEDHARAN (SR.) SRI.V.P.NARAYANAN THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 19.02.2019, ALONG WITH ITA.183/2013, ITA.175/2013, ITA.156/2013, ITA.178/2013, ITA.171/2013, ITA.174/2013, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -:8:- “CR” JUDGMENT K.VINOD CHANDRAN,J. These appeals arise from the order of theTribunal, which dealt with an assessment underSection153AoftheIncomeTax Act,1961(hereinafter referred to as 'the Act') forsix plus one years, the last year being the year inwhich the search was conducted under Section 132.There were a number of issues arising before theTribunal all of which except two, does not surviveas of now, for reason of the revenue having notchallenged certain issues before the Tribunal asalso on the basis of the order passed giving effectto the order of the Tribunal. We would first lookat the issues which do not survive for finalisationof the assessment for completeness. 2.One of the issues raised was on giftsreceived from friends for the assessment years2003-04 to 2004-05. The Tribunal had remanded the matter to be considered by the Assessing Officer.The learned counsel for the assessee submits thatthe said individual gifts were considered and thosewhich were proved were allowed by the AssessingOfficer and others were added back to the income. 2.One of the issues raised was on giftsreceived from friends for the assessment years2003-04 to 2004-05. The Tribunal had remanded the matter to be considered by the Assessing Officer.The learned counsel for the assessee submits thatthe said individual gifts were considered and thosewhich were proved were allowed by the AssessingOfficer and others were added back to the income. 3.The next question is with respect to thedeficiency in cash flow statement. The assessee hadindicated depreciation claimed on two vehicles ascash in-flow for the respective years from 2002-03to 2008-09. The Assessing Officer refused to acceptthe same as a cash in-flow; rightly so. TheTribunal found that, though the cash flow statementcannot be accepted, since it is depreciation,thesame can be allowed as a deduction by the AssessingOfficer. The modified order indicates that theAssessing Officer has allowed the said amounts asdeduction from income as permissible fordepreciation. The one other issue arising is withrespect to sale of trees carried out in theassessment year 2002-03 which survives and will benoticed a bit later. ITA Nos. 174, 156, 171, 175, 178, 183, 188 of 2013 -:10:- 4.Then there is the issue of expenditureincurred for foreign travel. The C.I.T. Appealsmade some modifications, which was accepted by theTribunal. The revenue having not challenged theissue before the Tribunal, it does not survive forconsideration. Yet another issue is the additionmade on account of difference in valuation of houseproperty. There, the dispute raised was, whetherthe CPWD rates have to be applied or the Kerala PWDrates. The assessee had relied on some judgments ofthe jurisdictional High Court finding the ratesapplicable to be those in the Kerala PWD Rules. Itis submitted by the learned counsel for theassessee that in the modified order, the judgmentsof this Court were produced and in accordance withthat, the valuation reports as per the Kerala PWDrates were accepted. On the addition made onaccount of amount received from son, there was aremand made to the Assessing Officer. The assesseewas not able to prove the source of such income andhence the same has been added back. 5.One another issue that has been settled bythe Tribunal is, the estimation of business income.The assessee had adopted a method by which theundisclosed turnover was determined by reference tothe power consumption for one metric tonneproduction. The Assessing Officer had also adopteda gross profit of 31.3% as disclosed from the booksof the assessee for the subject year. The C.I.T.Appeals made some modification. The Tribunal foundthat there was no substantial evidence relied on todetermine the production. Hence, the Tribunal foundthat the statement of the assessee that there was8% suppression has to be accepted across the boardfor all the years. With respect to the grossprofit, the Tribunal found that it has to beaccepted in each year at the rate disclosed in theaccounts of the assessee. The issue being onestimation, we would not interfere with it, in anappeal under Section 260A. 6.What survives is the addition on gifts orloans received from relatives for the assessment ITA Nos. 174, 156, 171, 175, 178, 183, 188 of 2013 -:12:- years 2002-03 and 2003-04 and that of sale oftrees in one year. 7.The Tribunal found that Section 153A makesa classification in so far as 'concludedassessments' and 'pending assessments'. When 6.What survives is the addition on gifts orloans received from relatives for the assessment ITA Nos. 174, 156, 171, 175, 178, 183, 188 of 2013 -:12:- years 2002-03 and 2003-04 and that of sale oftrees in one year. 7.The Tribunal found that Section 153A makesa classification in so far as 'concludedassessments' and 'pending assessments'. When 'pending assessments' are stated to have beenabated by the proviso, 'concluded assessments' areto be treated as concluded unless there isdiscovery of fresh materials for those years in thesearch conducted. The Tribunal's finding was basedon yet another decision of the Tribunal itselfthat, when returns have been filed in a prior yearcoming within the six years as provided underSection 153A, and there is no assessment madewithin the 21 month period, then necessarily thoseadjustments which could have been made by way of aproper assessment being conducted on the basis ofthe returns filed, cannot be taken up for freshconsideration, merely for reason of an assessmenthaving been initiated under Section 153A. TheTribunal was of the opinion that such re-assessmentswithrespecttoconcludedassessments has to be only on the basis of someincriminating material received on search, whichcan be related to the relevant previous years ofsuch 'concluded assessment' years. 8.The question of law is, hence, reframed asfollows: Whether the Tribunal was correct in having foundthat in those years prior to 2005-06, where thedue date for issue of notice under Section 143(2)had expired, as on the date of search, there couldbe no re-assessment made by virtue of theprovisions under Section 153A; of such matters asavailable in the returns filed, which standsconcluded by sheer efflux of time? 9.The question is no longer res integra andis covered by two decisions of this Court reportedin CIT v. St. Francis Clay Decor Tiles [2016]385ITR 624(Ker)] and CIT v. Dr P Sasikumar[2016(387)ITR 8(Ker)]. We extract paragraph 20 from St.Francis Clay Decor which has been relied on in the ITA Nos. 174, 156, 171, 175, 178, 183, 188 of 2013 other decision also. 8.The question of law is, hence, reframed asfollows: Whether the Tribunal was correct in having foundthat in those years prior to 2005-06, where thedue date for issue of notice under Section 143(2)had expired, as on the date of search, there couldbe no re-assessment made by virtue of theprovisions under Section 153A; of such matters asavailable in the returns filed, which standsconcluded by sheer efflux of time? 9.The question is no longer res integra andis covered by two decisions of this Court reportedin CIT v. St. Francis Clay Decor Tiles [2016]385ITR 624(Ker)] and CIT v. Dr P Sasikumar[2016(387)ITR 8(Ker)]. We extract paragraph 20 from St.Francis Clay Decor which has been relied on in the ITA Nos. 174, 156, 171, 175, 178, 183, 188 of 2013 other decision also. “20. On a plain reading of section 153A, itis clear that once search is initiated undersection 132 or a requisition is made undersection 132A after the 31[st] day of May 2003, theAssessing Officer is empowered to issue noticeto such person requiring him to furnish returnof income in respect of each assessment yearfollowing within six assessment years referredto in clause(b). It further treats the returnsso filed as if such return were a returnrequired to be furnished under section 139. Sothat on a reading of section 153A(1) it iscategorical and clear that once a notice isissued and the Assessing Officer has requiredthe assessee to furnish return for a period ofsix assessment years as contemplated underclause (b) then the assessee has to furnish alldetails with respect to each assessment yearsince the same is treated as a return filedunder section 139. It is true that as per thefirst proviso, the Assessing Officer is bound toassess or reassess the total income with respectto each assessment year following the sixassessment years specified in sub-clauses (a)and (b) of section 153A. However, even if nodocuments are unearthed or any statement made bythe assessee during the course of search undersection 132 and no materials are received forthe afore specified period of six years, theassessee is bound to file a return, is thescheme of the provision. Even though the secondproviso to section 153A speaks of abatement ofassessment or reassessment pending on the dateof the initiation of search within the period ofsix assessment years specified under theprovision that will also not absolve theassessee from his liability to submit returns asprovided under section 153A(1)(a). This beingthe scheme of the provisions of the Act, theAppellate Tribunal ought to have considered theissue with specific reference to the factsinvolved in the case and as provided undersection 153A.” 10. Hence, when a notice under Section 153A is issued, it enables the department to carry outre-assessment or assessment with respect to the siximmediate prior years and the year in which thesearch is carried out. This does not require anyincriminating material recovered on search relatingto those prior years; in which there is no timeleft, on the date of search, for an assessmentunder Section 143. The provision under Section 153Ais a non obstante clause having overriding effectover Sections 139, 147, 158, 149, 151 and 153. Theintention of the legislature is to enableassessment, if it has not been regularly done inany of the previous years, or to re-initiateassessment in case there is already proceedingspending or to re-assess in the case of completedassessments; if the search under Section 132reveals material pointing to a practice ofsuppression of income from taxation. Thesematerials need not necessarily be that relevant tothe previous six years since a practice ofsuppression detected in the subject year permits a ITA Nos. 174, 156, 171, 175, 178, 183, 188 of 2013 ITA Nos. 174, 156, 171, 175, 178, 183, 188 of 2013 like presumption to be drawn in the earlier sixyears too; on best judgment with reference to thebusiness or profession carried on by the assessee.We have also held inCommissioner of Income Tax v.Orma Marble Palace P(Ltd)[ITA 19 of 2011]that adishonest assessee would not keep evidence of hisdishonesty to be discovered after a long time oreven a short time. Hence there is no assumptionpossible that in any of the prior years in whichassessments were not regularly completed and thetime for the same has expired, there could beadditions only on the basis of materials recoveredrelevant to those years. The returns filed inpursuance to a notice under Section 153A is also tobe treated as a return filed under Section 139.Hence, we cannot agree with the Tribunal that theassessments carried out under Section 153A for theprior years in which the due date for notice underSection 143(2) has expired, can only be withreference to incriminating materials recovered onsearch. 11. We also notice that the Tribunal has madea distinction in so far as the assessment years based on the limitation for assessment. TheTribunalcategorisedthemas'concludedassessments' and 'abated assessments'. This isbased on the second proviso and sub-section (2) ofSection 153A. We extract hereunder the second proviso to Section 153A and sub-section(2). “153A : Assessment in case of search orrequisition (1) xxxxxxxxx Providedfurtherthatassessmentorreassessment, if any, relating to any assessmentyear falling within the period of six assessmentyears referred to in this [sub-section]pending onthe date of initiation of the search under section132 or making of requisition under section 132A, asthe case may be, shall abate: xxxxxxxxx (2) If any proceeding initiated or any orderof assessment or reassessment made under sub-section (1) has been annulled in appeal or anyother legal proceeding, then, notwithstandinganything contained in sub-section (1) or section153, the assessment or reassessment relating to anyassessment year which has abated under the secondproviso to sub-section (1), shall stand revivedwith effect from the date of receipt of the orderof such annulment by the [Principal Commissioneror] Commissioner: ITA Nos. 174, 156, 171, 175, 178, 183, 188 of 2013 providing for abatement of pending proceedings andthe revival of the same, if the proceedings under153A(1) are eventually set aside; was to providefor a separate procedure for the years in which thenotice period under Section 143(2) has expired. Infact, the second proviso is intended at keeping inabeyance any pending proceeding for assessment in aparticular year; in which there is a proceedinginitiated under Section 153A, pursuant to a searchunder Section 132. Otherwise, there would beparallel proceedings continued for the sameassessment year. Hence, when a notice is issuedpursuant to a search under Section 132, forassessment under Section 153A, all pendingproceedings with respect to a regularly initiatedassessment or re-assessment would stand abated.For the said years, the proceedings under Section153A would be continued and the assessmentsconcluded on that basis. However, when and if thesaid assessment proceeded with and concluded underSection 153A, is said aside by the statutory authorities or by this Court, then necessarily theoriginal proceedings which stood abated wouldrevive, which is the enabling provision undersub-section (2) of Section 153A. There can be nocorollary inferred from the above provisions tofind certain years to be of 'concluded assessment'; being possible of re-assessment only onincriminating material recovered in searchrelatable to that year. Hence, we, on the abovereasoning and respectfully following the citeddecisions of another Division Bench of this Court,answer the question of law against the assessee andin favour of the revenue. authorities or by this Court, then necessarily theoriginal proceedings which stood abated wouldrevive, which is the enabling provision undersub-section (2) of Section 153A. There can be nocorollary inferred from the above provisions tofind certain years to be of 'concluded assessment'; being possible of re-assessment only onincriminating material recovered in searchrelatable to that year. Hence, we, on the abovereasoning and respectfully following the citeddecisions of another Division Bench of this Court,answer the question of law against the assessee andin favour of the revenue. 13. On facts we find the surviving issues inthe year 2002-03 with respect to the gifts or loansreceived from relatives coming to Rs.13,18,500/-and the sale of trees amounting to Rs.75,000/-.With respect to 2003-04 the gift claimed by theassessee from relatives is Rs.10,000/-. Thequestion of law arise only in the said years, whichwe answer in favour of the Revenue and against the -:20:- assessee. ITA Nos.156 & 175 of 2013 are allowed,restoring the order of the Assessing Officer,confirming the additions on issues as specifiedherein above. With respect to the other appeals, wefind that no question of law arises from the orderof the Tribunal since the issues are already dealtwith by the Assessing Officer in the order givingeffect to the order of the Tribunal. We, hence reject the said appeals, leaving theparties to suffer their respective costs. Sd/- K.VINOD CHANDRAN JUDGE Sd/- ASHOK MENON JUDGE -:21:- APPENDIX OF ITA 174/2013 PETITIONER'S EXHIBITS: ANNEXURE A A TRUE COPY OF THE ASSESSMENT ORDER U/S.153A DATED 31.12.2009. ANNEXURE B TRUE COPY OF THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS) DATED 23.12.2010. COMMISSIONER OF INCOME TAX (APPEALS) ANNEXURE C TRUE COPY OF THE ORDER OF THE INCOME TAX APPELLATE TRIBUNAL DATED 30.11.2012. -:22:- APPENDIX OF ITA 156/2013 PETITIONER'S EXHIBITS: ANNEXURE AA TRUE COPY OF THE ASSESSMENT ORDER U/S.153A DATED 31.12.2009. ANNEXURE B TRUE COPY OF THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS) DATED 23.12.2010. ANNEXURE CTRUE COPY OF THE ORDER OF THE INCOME TAX APPELLATE TRIBUNAL DATED 30.11.2012. ANNEXURE DTRUE COPY OF THE STATEMENT RECORDED UNDER SEC.132(4) FROM SRI. K P UMMER. ANNEXURE E ENGLISH TRANSLATION OF THE STATEMENT. -:23:- APPENDIX OF ITA 171/2013 PETITIONER'S/S EXHIBITS: ANNEXURE AA TRUE COPY OF THE ASSESSMENT ORDER U/S.153A DATED 31.12.2009. ANNEXURE B TRUE COPY OF THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS) DATED 23.12.2010. ANNEXURE CTRUE COPY OF THE ORDER OF THE INCOME TAX APPELLATE TRIBUNAL DATED 30.11.2012. ANNEXURE D TRUE COPY OF THE STATEMENT RECORDED UNDER SEC.132(4) FROM SRI. K P UMMER. ANNEXURE E ENGLISH TRANSLATION OF THE STATEMENT. -:24:- APPENDIX OF ITA 175/2013 PETITIONER'S/S EXHIBITS: ANNEXURE AA TRUE COPY OF THE ASSESSMENT ORDER U/S.153A DATED 31.12.2009. ANNEXURE B TRUE COPY OF THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS) DATED 23.12.2010. ANNEXURE CTRUE COPY OF THE ORDER OF THE INCOME TAX APPELLATE TRIBUNAL DATED 30.11.2012. ANNEXURE D TRUE COPY OF THE STATEMENT RECORDED UNDER SEC.132(4) FROM SRI. K P UMMER. ANNEXURE E ENGLISH TRANSLATION OF THE STATEMENT. -:25:- APPENDIX OF ITA 178/2013 PETITIONER'S/S EXHIBITS: ANNEXURE A A TRUE COPY OF THE ASSESSMENT ORDER U/S.153A DATED 31.12.2009. ANNEXURE B TRUE COPY OF THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS) DATED 23.12.2010. ANNEXURE C TRUE COPY OF THE ORDER OF THE INCOME TAX APPELLATE TRIBUNAL DATED 30.11.2012. ANNEXURE D TRUE COPY OF THE STATEMENT RECORDED UNDER SEC.132(4) FROM SRI K P UMMER. ANNEXURE E ENGLISH TRANSLATION OF THE STATEMENT. -:26:- APPENDIX OF ITA 183/2013 PETITIONER'S/S EXHIBITS: ANNEXURE A A TRUE COPY OF THE ASSESSMENT ORDER U/S.153A DATED 31.12.2009. ANNEXURE D TRUE COPY OF THE STATEMENT RECORDED UNDER SEC.132(4) FROM SRI. K P UMMER. ANNEXURE E ENGLISH TRANSLATION OF THE STATEMENT. -:25:- APPENDIX OF ITA 178/2013 PETITIONER'S/S EXHIBITS: ANNEXURE A A TRUE COPY OF THE ASSESSMENT ORDER U/S.153A DATED 31.12.2009. ANNEXURE B TRUE COPY OF THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS) DATED 23.12.2010. ANNEXURE C TRUE COPY OF THE ORDER OF THE INCOME TAX APPELLATE TRIBUNAL DATED 30.11.2012. ANNEXURE D TRUE COPY OF THE STATEMENT RECORDED UNDER SEC.132(4) FROM SRI K P UMMER. ANNEXURE E ENGLISH TRANSLATION OF THE STATEMENT. -:26:- APPENDIX OF ITA 183/2013 PETITIONER'S/S EXHIBITS: ANNEXURE A A TRUE COPY OF THE ASSESSMENT ORDER U/S.153A DATED 31.12.2009. ANNEXURE BTRUE COPY OF THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS) DATED 23.12.2010.ANNEXURE CTRUE COPY OF THE ORDER OF THE INCOME TAX APPELLATE TRIBUNAL DATED 30.11.2012. ANNEXURE DTRUE COPY OF THE STATEMENT RECORDED UNDER SEC.132(4) FROM SRI. K P UMMER. ANNEXURE E ENGLISH TRANSLATION OF THE STATEMENT. -:27:- APPENDIX OF ITA 188/2013 PETITIONER'S/S EXHIBITS: ANNEXURE A A TRUE COPY OF THE ASSESSMENT ORDER U/S.153A DATED 31.12.2009. ANNEXURE BTRUE COPY OF THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS) DATED 23.12.2010. ANNEXURE CTRUE COPY OF THE ORDER OF THE INCOME TAX APPELLATE TRIBUNAL DATED 30.11.2012. ANNEXURE D TRUE COPY OF THE STATEMENT RECORDED UNDER SEC.132(4) FROM SRI. K P UMMER. ANNEXURE E ENGLISH TRANSLATION OF THE STATEMENT.