Ita/252/2012 Of The Commissioner Of Income Tax v. Sri. M.c.jacob

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN & THE HONOURABLE MR. JUSTICE ASHOK MENON MONDAY ,THE 26TH DAY OF NOVEMBER 2018 / 5TH AGRAHAYANA, 1940 ITA.No. 4 of 2013 AGAINST THE ORDER/JUDGMENT IN ITA 1126/2005 ofI.T.A.TRIBUNAL,COCHIN BENCH AY-2002-2003 APPELLANT/S: THE COMMISSIONER OF INCOME TAX,TRICHUR. BY ADVS.SRI.P.K.R.MENON,SR.COUNSEL, GOI(TAXES)SRI.JOSE JOSEPH SC FOR INCOME TAX RESPONDENT/S: M/S CHINNAN SONS JEWELLERS,CALICUT ROAD, PERINTHALMANNA, PIN-679322. BY ADVS.SRI.ANIL D. NAIRKUM.MEKHALA M.BENNYSMT.MARY JOSSYSRI.ASISH MOHANSRI.G.KRISHNAKUMAR (MALLYA)SRI.P.JINISH PAULSRI.R.SREEJITH OTHER PRESENT: SRI JOSE JOSEPH SC, SRI ANIL D NAIR THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 26.11.2018, ALONG WITH ITA.43/2013, ITA.38/2013, ITA.1/2013, ITA.2/2013, ITA.122/2013,ITA 252/2012, 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 MONDAY ,THE 26TH DAY OF NOVEMBER 2018 / 5TH AGRAHAYANA, 1940ITA.No. 43 of 2013 AGAINST THE ORDER/JUDGMENT IN ITA 19/2005 ofI.T.A.TRIBUNAL,COCHIN BENCH DATED 22-06-2012 APPELLANT/S: THE COMMISSIONER OF INCOME TAX,TRICHUR. BY ADVS.SRI.P.K.R.MENON,SR.COUNSEL, GOI(TAXES)SRI.JOSE JOSEPH SC FOR INCOME TAX RESPONDENT/S: M/S.CHINNAN SONS JEWELLERS,G.B. ROAD, PALAKKAD P.O., PALAKKAD - 678 001. BY ADVS.SRI.ANIL D. NAIRKUM.MEKHALA M.BENNYSMT.MARY JOSSYSRI.ASISH MOHANSRI.G.KRISHNAKUMAR (MALLYA)SRI.P.JINISH PAULSRI.R.SREEJITH THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 26.11.2018, ALONG WITH ITA.38/2013, ITA.1/2013, ITA.4/2013,ITA.2/2013, ITA.122/2013, ITA 252/2012, 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 MONDAY ,THE 26TH DAY OF NOVEMBER 2018 / 5TH AGRAHAYANA, 1940ITA.No. 38 of 2013 AGAINST THE ORDER/JUDGMENT IN ITA 45/2005 ofI.T.A.TRIBUNAL,COCHIN BENCH APPELLANT/S: THE COMMISSIONER OF INCOME TAX,TRICHUR BY ADV. SRI.P.K.R.MENON,SENIOR COUNSEL,GOI(TAXES) SRI.JOSE JOSEPH, SC, FOR INCOME TAX RESPONDENT/S: CHINNAN SONS JEWELLERS,CALICUT ROAD, PERINTHALMANNA 679 322 BY ADVS.SRI.ANIL D. NAIRKUM.MEKHALA M.BENNYSMT.MARY JOSSYSRI.ASISH MOHANSRI.G.KRISHNAKUMAR (MALLYA)SRI.P.JINISH PAULSRI.R.SREEJITH THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 26.11.2018, ALONG WITH ITA.43/2013, ITA.1/2013, ITA.4/2013,ITA.2/2013,ITA.122/2013,ITA 252/2012, 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 MONDAY ,THE 26TH DAY OF NOVEMBER 2018 / 5TH AGRAHAYANA, 1940 ITA.No. 1 of 2013 AGAINST THE ORDER/JUDGMENT IN ITA 634/2005 ofI.T.A.TRIBUNAL,COCHIN BENCH DATED 08-06-2012 AY 2001-2002 APPELLANT/S: THE COMMISSIONER OF INCOME TAXTHRISSUR. BY ADVS.SRI.P.K.R.MENON,SENIOR COUNSEL, GOI(TAXES)SRI.JOSE JOSEPH SC FOR INCOME TAX RESPONDENT/S: M/S.CHINNAN SONS JEWELLERSCALICUT ROAD, PERINTHALMANNA P.O - 6790 322. BY ADVS.SRI.ANIL D. NAIRKUM.MEKHALA M.BENNYSMT.MARY JOSSYSRI.ASISH MOHANSRI.G.KRISHNAKUMAR (MALLYA)SRI.P.JINISH PAULSRI.R.SREEJITH THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 26.11.2018, ALONG WITH ITA.43/2013, ITA.38/2013, ITA.4/2013, ITA.2/2013, ITA.122/2013, ITA 252/2012, 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 MONDAY ,THE 26TH DAY OF NOVEMBER 2018 / 5TH AGRAHAYANA, 1940ITA.No. 2 of 2013 AGAINST THE ORDER/JUDGMENT IN ITA 1127/2005 ofI.T.A.TRIBUNAL,COCHIN BENCH DATED 08-06-2012 APPELLANT/S: THE COMMISSIONER OF INCOME TAX ,TRICHUR. RESPONDENT/S: M/S.CHINNAN SONS JEWELLERSCALICUT ROAD, PERINTHALMANNA P.O - 6790 322. BY ADVS.SRI.ANIL D. NAIRKUM.MEKHALA M.BENNYSMT.MARY JOSSYSRI.ASISH MOHANSRI.G.KRISHNAKUMAR (MALLYA)SRI.P.JINISH PAULSRI.R.SREEJITH THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 26.11.2018, ALONG WITH ITA.43/2013, ITA.38/2013, ITA.4/2013, ITA.2/2013, ITA.122/2013, ITA 252/2012, 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 MONDAY ,THE 26TH DAY OF NOVEMBER 2018 / 5TH AGRAHAYANA, 1940ITA.No. 2 of 2013 AGAINST THE ORDER/JUDGMENT IN ITA 1127/2005 ofI.T.A.TRIBUNAL,COCHIN BENCH DATED 08-06-2012 APPELLANT/S: THE COMMISSIONER OF INCOME TAX ,TRICHUR. BY ADVS.SRI.P.K.R.MENON,SR.COUNSEL, GOI(TAXES)SRI.JOSE JOSEPH SC FOR INCOME TAX RESPONDENT/S: M/S.CHINNAN SONS JEWELLERS,G.B.ROAD, PALAKKAD-678683. BY ADVS.SRI.ANIL D. NAIRKUM.MEKHALA M.BENNYSMT.MARY JOSSYSRI.ASISH MOHANSRI.G.KRISHNAKUMAR (MALLYA)SRI.P.JINISH PAULSRI.R.SREEJITH THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 26.11.2018, ALONG WITH ITA.43/2013, ITA.38/2013, ITA.1/2013, ITA.4/2013, ITA 252/2012, ITA.122/2013, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ITA.1/2013, ITA.4/2013, ITA 252/2012, ITA.122/2013, THE IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN & THE HONOURABLE MR. JUSTICE ASHOK MENON MONDAY ,THE 26TH DAY OF NOVEMBER 2018 / 5TH AGRAHAYANA, 1940ITA.No. 122 of 2013 AGAINST THE ORDER/JUDGMENT IN OTHERS 46/2005 ofI.T.A.TRIBUNAL,COCHIN BENCH DATED 22-06-2012 APPELLANT/S: THE COMMISSIONER OF INCOME TAXTRICHUR BY ADVS.SRI.P.K.R.MENON,SENIOR COUNSEL, GOI(TAXES)SRI.JOSE JOSEPH SC FOR INCOME TAX RESPONDENT/S: M/S. CHINNAN SONS JEWELLERSCALICUT ROAD, PERINTHALMANNA, PIN-679 322.BY ADVS.SRI.ANIL D. NAIRKUM.MEKHALA M.BENNYSMT.MARY JOSSYSRI.ASISH MOHANSRI.G.KRISHNAKUMAR (MALLYA)SRI.P.JINISH PAULSRI.R.SREEJITH THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 26.11.2018, ALONG WITH ITA.43/2013, ITA.38/2013, ITA.252/2012, ITA.1/2013, ITA.4/2013, ITA.2/2013, THE COURTON THE SAME DAY DELIVERED THE FOLLOWING: IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN & THE HONOURABLE MR. JUSTICE ASHOK MENON MONDAY ,THE 26TH DAY OF NOVEMBER 2018 / 5TH AGRAHAYANA, 1940ITA.No. 252 of 2012 AGAINST THE ORDER/JUDGMENT IN ITA 35/2005 ofI.T.A.TRIBUNAL,COCHIN BENCH DATED 08-06-2012 APPELLANT/S: THE COMMISSIONER OF INCOME TAXTRICHUR. BY ADVS. SRI.P.K.R.MENON,SR.COUNSEL, GOI(TAXES)SRI.JOSE JOSEPH SC FOR INCOME TAX RESPONDENT/S: 1SRI. M.C.JACOB MECHERY HOUSE, OLLUR, THRISSUR 680 306. 2ADDL.R2 - SAILY JACOB (WIFE) CALICUT BYE-PASS ROAD, KALPATHY P.O., PALAKKAD. 3ADDL.R3 - MARIA JACOB (DAUGHTER) CALICUT BYE-PASS ROAD, KALPATHY P.O., PALAKKAD. 4ADDL.R4 - MEENA JACOB (DAUGHTER) CALICUT BYE-PASS ROAD, KALPATHY P.O., PALAKKAD.---------------------------------- ---------------------------------- ADDL.R2 TO R4 ARE IMPLEADED AS PER ORDER DTD.25/9/18 IN IA NO.3/18 IN ITA NO.252/12.DTD.25/9/18 IN IA NO.3/18 IN ITA NO.252/12. THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 26.11.2018, ALONG WITH ITA.43/2013, ITA.38/2013, ITA.122/2013, ITA.1/2013, ITA.4/2013, ITA.2/2013, THE COURTON THE SAME DAY DELIVERED THE FOLLOWING: J U D G M E N T ITA Nos. 122/2013, 252/2012, 4/2013, 2/2013,1/2013, 38/2013 & 43/2013 Vinod Chandran, J The appeals are from different orders ofthe Tribunal pursuant to a block assessment.Search was conducted in the various businesspremises, jewelries of the assessee, at differentlocations, all partnerships firms with the siblingsas partners, as also residence of the partners on20.11.2001 under Section 132 of the Income Tax Act,1961 and notice for block assessment was issuedunder Section 158BC. THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 26.11.2018, ALONG WITH ITA.43/2013, ITA.38/2013, ITA.122/2013, ITA.1/2013, ITA.4/2013, ITA.2/2013, THE COURTON THE SAME DAY DELIVERED THE FOLLOWING: J U D G M E N T ITA Nos. 122/2013, 252/2012, 4/2013, 2/2013,1/2013, 38/2013 & 43/2013 Vinod Chandran, J The appeals are from different orders ofthe Tribunal pursuant to a block assessment.Search was conducted in the various businesspremises, jewelries of the assessee, at differentlocations, all partnerships firms with the siblingsas partners, as also residence of the partners on20.11.2001 under Section 132 of the Income Tax Act,1961 and notice for block assessment was issuedunder Section 158BC. 2. ITA No.122/2013 is with respect to theblock period 01.04.1995 to 20.11.2001 of ChinnanSons Jewelers, Perinthalmanna. ITA Nos.1/2013 and4/2013 are the protective assessments made againstthat concern for the assessment years 2001-02 and 2002-03 respectively, for the very same amountswhich have been dealt with in the block period forthe respective years. ITA 38/2012 is again from anorder of the Tribunal setting aside a furtheraddition made at the time of a rectification filedby the same firm. The rectification sought for bytheassesseewasallowedbuthowever,simultaneously notice was issued calling upon theassessee to explain as to the credit ofRs.1,28,50,000/- representing the capital accountof the partners which were also added on for theblock period 01.04.1995 to 20.11.2001. ITANo.43/2013 is the block assessment as againstChinnan Sons Jewellers, Palakkad for the blockperiod 01.04.1995 to 20.11.2001. ITA 2/2013 isagain a protective assessment for the year 2002-03against Chinnan Sons Jewellers, Palakkad. ITA252/2012 is a protective assessment against one ofthe partners for the block period between ::10:: 01.04.1995 to 20.11.2001. The said partner who wasimpleaded as the respondent is no more and thelegal heirs are now brought on record. Before welook into the individual questions of law raised.We have to find whether on facts, there is anycause for consideration of the questions as raisedand whether such questions arise from the order ofthe Tribunal. 3. As was noticed, search was conducted inthe various jewelries at different locations and assubmitted by the learned Counsel for the assesseethere were about 22 appeals filed before theTribunal. Not all of them were challenged beforethis Court in appeals. Some of the appeals filedbefore this Court were also withdrawn based on thelitigation policy. We would first take ITA 122/2013to understand the issue better. Therein onverification of the stock, excess stock was foundto the extent of 17639.686 gms. Sworn statements were taken from the partner who was present in thepremises and there was a specific answer given asto the excess stock found; that it was theirundisclosed stock. The partners also submitted thatthe excess stock found was purchased by thepartners and kept in the jewelry for sale by thepartnership firm. There were also purchases made bythe wives of the partners and cash credit shown inthe name of the partners were also stated to be theamounts due to the partners, by way of goldpurchased by the partners on behalf of the firm. 4. The assessee also produced the returnsof income filed by the various partners and theirwives. In fact, there was voluntary disclosuremade under the VDIS of gold by each of the partnersand tax paid thereon. This was stated to be thegold which was found in excess, in the variousjewelries of the group. With respect to the cashcredit also, the partners produced returns to show ::12:: that they had the income to advance money to thefirm as found in the books of the firm and theyalso had the capacity to purchase gold on behalf ofthe firms. ::12:: that they had the income to advance money to thefirm as found in the books of the firm and theyalso had the capacity to purchase gold on behalf ofthe firms. 5. The Assessing Officer found that thoughthere is an explanation offered by the assessee itcannot be believed, since it is a mere device tosuppress the income of the firm. The FirstAppellate Authority on a verification of thedetails as produced by the partners and theirreturn of income found that the figures in thebooks of the assessee tallies with the figures asseen from the individual returns of the partnersand their wives. It was in such circumstance, thatthe First Appellate Authority modified theassessments and while retaining certain additionsdeleted the major portion. The Tribunal also foundfavour with the First Appellate Authorities order. 6. It is also to be noticed that as far as the rectification and addition made in the course ofsuch rectifications the assessee was issued with noticeand only later, the Assessing Officer made theadditions. However that also, related to the creditfound in the name of the partners in the capitalaccount of the assessee firm which again stoodexplained by the individual returns of the partnersfor the various years as produced before the FirstAppellate Authority. We do not think any interferenceneed be caused to the findings on facts as entered bythe First Appellate Authority and confirmed by theTribunal. We do not see any question of law arisingfrom the orders of the Tribunal. We hence reject the appeals filed by the Revenue finding that no questions of law arises fromthe order. There is no order as to costs. Sd/-K. Vinod Chandran, Judge Sd/-Ashok Menon, Judge APPENDIX OF ITA 4/2013 PETITIONER'S/S EXHIBITS: ANNEXURE A TRUE COPY OF ORDER U/S.158BC R.W.S. 143(3) DATED 28.11.2003 IN RESPECT OF PARTNER SRI.M.C ROY. ANNEXURE BTRUE COPY OF ORDER U/S.158BC R.W.S. 143(3) DATED 28.11.2003 IN RESPECT OF PARTNER SRI.M.C JOSE. ANNEXURE C TRUE COPY OF ORDER U/S.158BC R.W.S. 143(3) DATED 28.11.2003 IN RESPECT OF PARTNER SRI.M.C JACOB.143(3) DATED 28.11.2003 IN RESPECT OF PARTNER SRI.M.C JACOB. ANNEXURE DTRUE COPY OF ORDER U/S.158BC R.W.S. 143(3) DATED 28.11.2003 IN RESPECT OF PARTNER SRI.M.C MARTIN.143(3) DATED 28.11.2003 IN RESPECT OF PARTNER SRI.M.C MARTIN. ANNEXURE ETRUE COPY OF ORDER U/S.158BC R.W.S. 143(3) DATED 28.11.2003 IN RESPECT OF PARTNER SRI.M.C VINOD.143(3) DATED 28.11.2003 IN RESPECT OF PARTNER SRI.M.C VINOD. ANNEXURE FTRUE COPY OF ORDER U/S. 143(3) DATED 31.3.2005 OF M/S.CHINNANSONS JEWELLERS,PERINTHALMANNA.31.3.2005 OF M/S.CHINNANSONS JEWELLERS,PERINTHALMANNA. ANNEXURE GTRUE COPY OF THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS) DATED 1.8.2005.COMMISSIONER OF INCOME TAX (APPEALS) DATED 1.8.2005. ANNEXURE HTRUE COPY OF THE APPEAL MEMORANDUM FILED BEFORE THE ITAT.FILED BEFORE THE ITAT. ANNEXURE ICERTIFIED COPY OF THE ORDER OF THE INCOME TAX APPELLATE TRIBUNAL DATED 8.6.2012 WITH A COPY.INCOME TAX APPELLATE TRIBUNAL DATED 8.6.2012 WITH A COPY. APPENDIX OF ITA 43/2013 PETITIONER'S/S EXHIBITS: ANNEXURE A TRUE COPY OF THE STATEMENT RECORDED UNDER SEC.132(4) FROM SRI.M.C JACOB, MANAGING PARTNER. ANNEXURE AATYPEWRITTEN COPY OF THE STATEMENT.ANNEXURE BA TRUE COPY OF THE ASSESSMENT ORDER U/S.158BC R.W.S 143(3) DATED 28.11.2003.ANNEXURE CTRUE COPY OF THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS) DATED 25.10.2004. ANNEXURE D CERTIFIED COPY OF THE ORDER OF THE INCOME TAX APPELLATE TRIBUNAL DATED 22.6.2012 WITH A COPY. APPENDIX OF ITA 38/2013 PETITIONER'S/S EXHIBITS: ANNEXURE A A TRUE COPY OF THE ASSESSMENT ORDER U/S. 158BC R.W.S 143(3) DATED 28-11-2003 ANNEXURE B A TRUE COPY OF THE ORDER U/S. 154 DATED23-03-2004 ANNEXURE C TRUE COPY OF THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS) DATED 05-11-2004 ANNEXURE D CERTIFIED COPY OF THE ORDER OF THE INCOME TAX APPELLATE TRIBUNAL DATED 22-06-2012 WITH A COPY REPRESENTING DELAY PETITION ANNEXURE AATYPEWRITTEN COPY OF THE STATEMENT.ANNEXURE BA TRUE COPY OF THE ASSESSMENT ORDER U/S.158BC R.W.S 143(3) DATED 28.11.2003.ANNEXURE CTRUE COPY OF THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS) DATED 25.10.2004. ANNEXURE D CERTIFIED COPY OF THE ORDER OF THE INCOME TAX APPELLATE TRIBUNAL DATED 22.6.2012 WITH A COPY. APPENDIX OF ITA 38/2013 PETITIONER'S/S EXHIBITS: ANNEXURE A A TRUE COPY OF THE ASSESSMENT ORDER U/S. 158BC R.W.S 143(3) DATED 28-11-2003 ANNEXURE B A TRUE COPY OF THE ORDER U/S. 154 DATED23-03-2004 ANNEXURE C TRUE COPY OF THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS) DATED 05-11-2004 ANNEXURE D CERTIFIED COPY OF THE ORDER OF THE INCOME TAX APPELLATE TRIBUNAL DATED 22-06-2012 WITH A COPY REPRESENTING DELAY PETITION APPENDIX OF ITA 1/2013 PETITIONER'S/S EXHIBITS: ANNEXURE A TRUE COPY OF ORDER U/S 143(3) DATED 26.3.200426.3.2004 ANNEXURE BTRUE COPY OF THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS) DATED 8.2.2005.COMMISSIONER OF INCOME TAX (APPEALS) DATED 8.2.2005. ANNEXURE CTRUE COPY OF THE APPEAL MEMORANDUM FILED BEFORE THE ITAT.FILED BEFORE THE ITAT. ANNEXURE D CERTIFIED COPY OF THE ORDER OF THE INCOME TAX APPELLATE TRIBUNAL DATED 8.6.2012 WITH A COPY.INCOME TAX APPELLATE TRIBUNAL DATED 8.6.2012 WITH A COPY. ANNEXURE ETRUE COPY OF ORDER U/S 158BC R.W.S.143(3) DATED 28.11.2003 IN RESPECT OF PARTNER SR,.M.C.ROY.R.W.S.143(3) DATED 28.11.2003 IN RESPECT OF PARTNER SR,.M.C.ROY. ANNEXURE F TRUE COPY OF ORDER U/S 158BC R.W.S 143 (3) DATED 28.11.2003 IN RESPECT OF PARTNER SR M.C.JOSE.(3) DATED 28.11.2003 IN RESPECT OF PARTNER SR M.C.JOSE. ANNEXURE GTRUE COPY OF ORDER U/S 158 BC R.W.S 143(3) DATED 28.11.2003 IN RESPECT OF PARTNER SR.M.C.JACOB.143(3) DATED 28.11.2003 IN RESPECT OF PARTNER SR.M.C.JACOB. ANNEXURE HTRUE COPY OF ORDER U/S 158BC R.W.S 143(3) DATED 28.11.2003 IN RESPECT OF PARTNER SRI M.C.MARTIN.143(3) DATED 28.11.2003 IN RESPECT OF PARTNER SRI M.C.MARTIN. ANNEXURE ITRUE COPY OF ORDER U/S 158 BC R.W.S 143(3) DATED 28.11.2003 IN RESPECT OF PARTNER SRI M.C VINOD.143(3) DATED 28.11.2003 IN RESPECT OF PARTNER SRI M.C VINOD. APPENDIX OF ITA 2/2013 PETITIONER'S/S EXHIBITS: ANNEXURE ATRUE COPY OF ORDER U/S.158BC R.W.S.143(3) DATED 28.11.2003 IN RESPECT OF PARTNER SRI.M.C ROY.R.W.S.143(3) DATED 28.11.2003 IN RESPECT OF PARTNER SRI.M.C ROY. ANNEXURE BTRUE COPY OF ORDER U/S.158BC R.W.S.143(3) DATED 28.11.2003 IN RESPECT OF PARTNER SRI.M.C JOSE.R.W.S.143(3) DATED 28.11.2003 IN RESPECT OF PARTNER SRI.M.C JOSE. ANNEXURE CTRUE COPY OF ORDER U/S.158BC R.W.S.143(3) DATED 28.11.2003 IN RESPECT OF PARTNER SRI.M.C JACOB.R.W.S.143(3) DATED 28.11.2003 IN RESPECT OF PARTNER SRI.M.C JACOB. ANNEXURE DTRUE COPY OF ORDER U/S.158BC R.W.S.143(3) DATED 28.11.2003 IN RESPECT OF PARTNER SRI.M.C MARTIN.R.W.S.143(3) DATED 28.11.2003 IN RESPECT OF PARTNER SRI.M.C MARTIN. ANNEXURE ETRUE COPY OF ORDER U/S.158BC R.W.S.143(3) DATED 28.11.2003 IN RESPECT OF PARTNER SRI.M.C VINOD.R.W.S.143(3) DATED 28.11.2003 IN RESPECT OF PARTNER SRI.M.C VINOD. ANNEXURE FTRUE COPY OF ORDER U/S.143(3) DATED 31.3.2005 OF M/S CHINNANSONS JEWELLERS,PALAKKAD.31.3.2005 OF M/S CHINNANSONS JEWELLERS,PALAKKAD. ANNEXURE GTRUE COPY OF THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS) DATED 1.8.2005.COMMISSIONER OF INCOME TAX (APPEALS) DATED 1.8.2005. ANNEXURE HCERTIFIED COPY OF THE ORDER OF THE INCOME TAX APPELLATE TRIBUNAL DATED 8.6.2012 WITH A COPY.INCOME TAX APPELLATE TRIBUNAL DATED 8.6.2012 WITH A COPY. ANNEXURE ITRUE COPY OF THE APPEAL MEMORANDUM FILED BEFORE THE ITAT.FILED BEFORE THE ITAT. ::19:: APPENDIX OF ITA 122/2013 PETITIONER'S/S EXHIBITS: ANNEXURE-A TRUE COPY OF THE STATEMENT RECORDED UNDER SEC.132(40 FROM SRI M.C.MARTIN, MANAGING PARTNER ANNEXURE-AATYPEWRITTEN COPY OF THE STATEMENTANNEXURE-BA TRUE COPY OF THE ASSESSMENT ORDER U/S158BC R.W.S.143(3) DATED 28-11-2003 ANNEXURE-C TRUE COPY OF THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS) DATED 05-11-2004 ANNEXURE-D TRUE COPY OF THE APPEAL MEMORANDUM FILED BEFORE THE ITAT ANNEXURE HCERTIFIED COPY OF THE ORDER OF THE INCOME TAX APPELLATE TRIBUNAL DATED 8.6.2012 WITH A COPY.INCOME TAX APPELLATE TRIBUNAL DATED 8.6.2012 WITH A COPY. ANNEXURE ITRUE COPY OF THE APPEAL MEMORANDUM FILED BEFORE THE ITAT.FILED BEFORE THE ITAT. ::19:: APPENDIX OF ITA 122/2013 PETITIONER'S/S EXHIBITS: ANNEXURE-A TRUE COPY OF THE STATEMENT RECORDED UNDER SEC.132(40 FROM SRI M.C.MARTIN, MANAGING PARTNER ANNEXURE-AATYPEWRITTEN COPY OF THE STATEMENTANNEXURE-BA TRUE COPY OF THE ASSESSMENT ORDER U/S158BC R.W.S.143(3) DATED 28-11-2003 ANNEXURE-C TRUE COPY OF THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS) DATED 05-11-2004 ANNEXURE-D TRUE COPY OF THE APPEAL MEMORANDUM FILED BEFORE THE ITAT ANNEXURE-E CERTIFIED COPY OF THE ORDER OF THE INCOME TAX APPELLATE TRIBUNAL DATED 22-06-2012 WITH A COPY APPENDIX OF ITA 252/2012 PETITIONER'S/S EXHIBITS: ANNEXURE A TRUE COPY OF ORDER U/S.158BC R.W.S. 143(3) DATED 28/11/03. ANNEXURE B TRUE COPY OF THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS) DATED 05/11/2004. ANNEXURE C TRUE COPY OF THE APPEAL MEMORANDUM FILED BEFORE THE ITAT. ANNEXURE D CERTIFIED COPY OF THE ORDER OF THE INCOME TAX APPELLATE TRIBUNAL DATED 08/06/2012 WITH A COPY. ANNEXURE E TRUE COPY OF THE RETURN OF INCOME FILEDBY THE ASSESSEE FOR THE BLOCK PERIOD 1/4/1995 TO 20/11/2001. ANNEXURE F TRUE COPY OF THE RETURN OF INCOME FILEDBY THE ASSESSEE FOR THE ASSESSMENT YEAR2002-03.