Ita/49/2012 Of The Commissioner Of Income Tax (Central) v. M/S. High Range Foods (P) Ltd

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN & THE HONOURABLE MR.JUSTICE V.G.ARUN WEDNESDAY,THE 13TH DAY OF MARCH 2019 / 22ND PHALGUNA, 1940 ITA.No. 49 of 2012 AGAINST THE ORDER/JUDGMENT IN ITA 651/2010 ofI.T.A.TRIBUNAL,COCHIN BENCH DATED 12-08-2011 APPELLANT: THE COMMISSIONER OF INCOME TAX (CENTRAL)(CENTRAL), COCHIN. BY ADV. SRI.JOSE JOSEPH, SC, FOR INCOME TAX RESPONDENTS: M/S. HIGH RANGE FOODS (P) LTD.,CHERUPARAMBATH ROAD, KADAVANTHRA, KOCHI-682 020. BY ADVS.SRI.P.BENNY THOMASSMT.PREETHA S.NAIRSRI.K.JOHN MATHAISRI.M.GOPIKRISHNAN NAMBIARSRI.P.GOPINATH (SR.) OTHER PRESENT: SRI JOSE JOSEPH SC THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 13.03.2019,ALONG WITH ITA.2/2015, ITA.67/2015, ITA.77/2012, ITA.100/2013,ITA.161/2013,ITA.202/2013,ITA.229/2012,ITA.233/2012,ITA.245/2012, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: I.T.A.Nos.49 of 2012, 100 of 2013, 161 of 2013, 202 of 2013, 2 of2015, 229 of 2012, 233 of 2012, 245 of 2012, 67 of 2015 & 77 of2012 2 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN & THE HONOURABLE MR.JUSTICE V.G.ARUN WEDNESDAY,THE 13TH DAY OF MARCH 2019 / 22ND PHALGUNA, 1940 ITA.No. 2 of 2015 AGAINST THE ORDER IN ITA 118/COCH/2014 of I.T.A.TRIBUNAL,COCHINBENCH DATED 08-05-2014 APPELLANT: THE COMMISSIONER OF INCOME TAX,KOTTAYAM. BY ADVS.SRI.P.K.R.MENON,SR.COUNSEL, GOI(TAXES)SRI.JOSE JOSEPH, SC, FOR INCOME TAX RESPONDENT: M/S. KREEM FOODS PVT. LTD.XXVIII/3030, CHERUPARAMBATHU ROAD, KADAVANTHRA KOCHI-682 020 BY ADVS.SRI.P.BENNY THOMASSRI.JOSON MANAVALANSRI.K.JOHN MATHAISRI.KURYAN THOMASSRI.M.GOPIKRISHNAN NAMBIARSRI.P.GOPINATH (SR.)SRI.RAJA KANNAN THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 13.03.2019,ALONGWITHITA.233/2012,ITA.67/2015,ITA.202/2013, I.T.A.Nos.49 of 2012, 100 of 2013, 161 of 2013, 202 of 2013, 2 of2015, 229 of 2012, 233 of 2012, 245 of 2012, 67 of 2015 & 77 of 2012 3 ITA.245/2012,ITA.100/2013,ITA.229/2012,ITA.77/2012,ITA.161/2013, ITA.49/2012, THE COURT ON THE SAME DAY DELIVEREDTHE FOLLOWING: IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN & THE HONOURABLE MR.JUSTICE V.G.ARUN WEDNESDAY,THE 13TH DAY OF MARCH 2019 / 22ND PHALGUNA, 1940 ITA.No. 67 of 2015 AGAINST THE ORDER IN ITA 79/COCH/2014 OF I.T.A.TRIBUNAL,COCHINBENCH DATED 25-04-2014 APPELLANT: THE COMMISSIONER OF INCOME TAX,COCHIN. BY ADVS.SRI.P.K.R.MENON,SR.COUNSEL, GOI(TAXES)SRI.JOSE JOSEPH, SC, FOR INCOME TAX RESPONDENT: M/S.HIGH RANGE FOODS PVT. LTDCHERUPARAMBATH ROAD, KADAVANTHRA, KOCHI-682 020. BY ADVS.SRI.P.BENNY THOMASSRI.JOSON MANAVALANSRI.K.JOHN MATHAISRI.KURYAN THOMASSRI.M.GOPIKRISHNAN NAMBIARSRI.P.GOPINATH (SR.) I.T.A.Nos.49 of 2012, 100 of 2013, 161 of 2013, 202 of 2013, 2 of2015, 229 of 2012, 233 of 2012, 245 of 2012, 67 of 2015 & 77 of 2012 4 THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 13.03.2019,ALONG WITH ITA.233/2012, ITA.2/2015, ITA.202/2013, ITA.245/2012,ITA.100/2013,ITA.229/2012,ITA.77/2012,ITA.161/2013,ITA.49/2012, THE COURT ON 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 V.G.ARUN WEDNESDAY,THE 13TH DAY OF MARCH 2019 / 22ND PHALGUNA, 1940 ITA.No. 77 of 2012 AGAINST THE ORDER IN ITA 652/COCH/2010 OF I.T.A.TRIBUNAL,COCHINBENCH DATED 12.8.2011 APPELLANT: THE COMMISSIONER OF INCOME TAX (CENTRAL),(CENTRAL) KOCHI. BY ADVS.SRI. P.K.RAVINDRANATHA MENON (SR.)SRI.JOSE JOSEPH, SC, FOR INCOME TAX RESPONDENT: M/S.COMBINED FOODS(P)LTD.CHERUPARAMBATHU ROAD, KADAVANTHARA, KOCHI-682 020. BY ADVS.SRI.P.BENNY THOMASSMT.PREETHA S.NAIRSRI.K.JOHN MATHAISRI.M.GOPIKRISHNAN NAMBIAR I.T.A.Nos.49 of 2012, 100 of 2013, 161 of 2013, 202 of 2013, 2 of2015, 229 of 2012, 233 of 2012, 245 of 2012, 67 of 2015 & 77 of2012 5 PRESENT THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN & THE HONOURABLE MR.JUSTICE V.G.ARUN WEDNESDAY,THE 13TH DAY OF MARCH 2019 / 22ND PHALGUNA, 1940 ITA.No. 77 of 2012 AGAINST THE ORDER IN ITA 652/COCH/2010 OF I.T.A.TRIBUNAL,COCHINBENCH DATED 12.8.2011 APPELLANT: THE COMMISSIONER OF INCOME TAX (CENTRAL),(CENTRAL) KOCHI. BY ADVS.SRI. P.K.RAVINDRANATHA MENON (SR.)SRI.JOSE JOSEPH, SC, FOR INCOME TAX RESPONDENT: M/S.COMBINED FOODS(P)LTD.CHERUPARAMBATHU ROAD, KADAVANTHARA, KOCHI-682 020. BY ADVS.SRI.P.BENNY THOMASSMT.PREETHA S.NAIRSRI.K.JOHN MATHAISRI.M.GOPIKRISHNAN NAMBIAR I.T.A.Nos.49 of 2012, 100 of 2013, 161 of 2013, 202 of 2013, 2 of2015, 229 of 2012, 233 of 2012, 245 of 2012, 67 of 2015 & 77 of2012 5 SRI.P.GOPINATH (SR.) THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 13.03.2019,ALONG WITH ITA.233/2012, ITA.2/2015, ITA.67/2015, ITA.202/2013,ITA.245/2012,ITA.100/2013,ITA.229/2012,ITA.161/2013,ITA.49/2012, THE COURT ON 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 V.G.ARUN WEDNESDAY,THE 13TH DAY OF MARCH 2019 / 22ND PHALGUNA, 1940 ITA.No. 100 of 2013 AGAINST THE ORDER IN ITA 598/COCH/2010 of I.T.A.TRIBUNAL,COCHINBENCH DATED 09-08-2012 APPELLANT: THE COMMISSIONER OF INCOME TAX (CENTRAL),COCHIN. BY ADVS.SRI.P.K.R.MENON,SR.COUNSEL, GOI(TAXES)SRI.JOSE JOSEPH, SC, FOR INCOME TAX RESPONDENT: M/S.KREEM DRINKS (P) LTDXXVIII/3030,CHERUPARAMBATHU ROAD,KADAVANTHRA,KOCHI-682020. BY ADVS.SRI.P.BENNY THOMAS I.T.A.Nos.49 of 2012, 100 of 2013, 161 of 2013, 202 of 2013, 2 of2015, 229 of 2012, 233 of 2012, 245 of 2012, 67 of 2015 & 77 of2012 6 SRI.K.JOHN MATHAISRI.KURYAN THOMASSRI.M.GOPIKRISHNAN NAMBIARSRI.P.GOPINATH (SR.)SRI.SANDEEP GOPALAKRISHNAN THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 13.03.2019,ALONG WITH ITA.233/2012, ITA.2/2015, ITA.67/2015, ITA.202/2013,ITA.245/2012,ITA.229/2012,ITA.77/2012,ITA.161/2013,ITA.49/2012, THE COURT ON 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 V.G.ARUN WEDNESDAY,THE 13TH DAY OF MARCH 2019 / 22ND PHALGUNA, 1940 ITA.No. 161 of 2013 AGAINST THE ORDER IN ITA 168/COCH/2012 of I.T.A.TRIBUNAL,COCHINBENCH DATED 06-12-2012 APPELLANT: THE COMMISSIONER OF INCOME TAX(CENTRAL),COCHIN. BY ADVS.SRI.P.K.R.MENON,SR.COUNSEL, GOI(TAXES)SRI.JOSE JOSEPH, SC, FOR INCOME TAX RESPONDENT: M/S KREEM FOODS (P) LTDKOCHI 682 020 XXVIII/3030,CHERUPARAMBATHU ROAD, KADAVANTHRA, I.T.A.Nos.49 of 2012, 100 of 2013, 161 of 2013, 202 of 2013, 2 of2015, 229 of 2012, 233 of 2012, 245 of 2012, 67 of 2015 & 77 of2012 7 BY ADVS.SRI.P.BENNY THOMASSMT.PREETHA S.NAIRSRI.K.JOHN MATHAISRI.M.GOPIKRISHNAN NAMBIARSRI.P.GOPINATH (SR.) THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 13.03.2019,ALONG WITH ITA.233/2012, ITA.2/2015, ITA.67/2015, ITA.202/2013,ITA.245/2012,ITA.100/2013,ITA.229/2012,ITA.77/2012,ITA.49/2012, THE COURT ON 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 V.G.ARUN WEDNESDAY,THE 13TH DAY OF MARCH 2019 / 22ND PHALGUNA, 1940 ITA.No. 202 of 2013 AGAINST THE ORDER IN ITA NO.167/COCH/2012 ofI.T.A.TRIBUNAL,COCHIN BENCH DATED 6.12.2012 APPELLANT: THE COMMISSIONER OF INCOME TAX(CENTRAL), COCHIN. BY ADVS.SRI.P.K.R.MENON,SR.COUNSEL, GOI(TAXES)SRI.JOSE JOSEPH, SC, FOR INCOME TAX RESPONDENT: M/S. KREEM DRINKS (P) LIMITED I.T.A.Nos.49 of 2012, 100 of 2013, 161 of 2013, 202 of 2013, 2 of2015, 229 of 2012, 233 of 2012, 245 of 2012, 67 of 2015 & 77 of2012 8 XXVIII/3030, CHERUPARAMBATHU ROAD, KADAVANTHRA KOCHI-682 020. BY ADVS.SRI.P.BENNY THOMASSMT.PREETHA S.NAIRSRI.K.JOHN MATHAISRI.M.GOPIKRISHNAN NAMBIARSRI.P.GOPINATH (SR.) PRESENT THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN & THE HONOURABLE MR.JUSTICE V.G.ARUN WEDNESDAY,THE 13TH DAY OF MARCH 2019 / 22ND PHALGUNA, 1940 ITA.No. 202 of 2013 AGAINST THE ORDER IN ITA NO.167/COCH/2012 ofI.T.A.TRIBUNAL,COCHIN BENCH DATED 6.12.2012 APPELLANT: THE COMMISSIONER OF INCOME TAX(CENTRAL), COCHIN. BY ADVS.SRI.P.K.R.MENON,SR.COUNSEL, GOI(TAXES)SRI.JOSE JOSEPH, SC, FOR INCOME TAX RESPONDENT: M/S. KREEM DRINKS (P) LIMITED I.T.A.Nos.49 of 2012, 100 of 2013, 161 of 2013, 202 of 2013, 2 of2015, 229 of 2012, 233 of 2012, 245 of 2012, 67 of 2015 & 77 of2012 8 XXVIII/3030, CHERUPARAMBATHU ROAD, KADAVANTHRA KOCHI-682 020. BY ADVS.SRI.P.BENNY THOMASSMT.PREETHA S.NAIRSRI.K.JOHN MATHAISRI.M.GOPIKRISHNAN NAMBIARSRI.P.GOPINATH (SR.) THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 13.03.2019,ALONG WITH ITA.233/2012, ITA.2/2015, ITA.67/2015, ITA.245/2012,ITA.100/2013,ITA.229/2012,ITA.77/2012,ITA.161/2013,ITA.49/2012, THE COURT ON 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 V.G.ARUN WEDNESDAY,THE 13TH DAY OF MARCH 2019 / 22ND PHALGUNA, 1940 ITA.No. 229 of 2012 AGAINST THE ORDER IN ITA 655/COCH/2010 of I.T.A.TRIBUNAL,COCHINBENCH DATED 25-05-2012 APPELLANT: THE COMMISSIONER OF INCOME TAX (CENTRAL),COCHIN. BY ADVS.SRI.P.K.R.MENON,SR.COUNSEL, GOI(TAXES)SRI.JOSE JOSEPH, SC, FOR INCOME TAX I.T.A.Nos.49 of 2012, 100 of 2013, 161 of 2013, 202 of 2013, 2 of2015, 229 of 2012, 233 of 2012, 245 of 2012, 67 of 2015 & 77 of2012 9 RESPONDENT: M/S.JOJO FROZEN FOODS (P) LTD.CHERUPARAMBATH ROAD, KADAVANTHRA, KOCHI-682 020. BY ADVS.SRI.P.BENNY THOMASSRI.K.JOHN MATHAISRI.KURYAN THOMASSRI.M.GOPIKRISHNAN NAMBIARSRI.P.GOPINATH (SR.)SRI.SANDEEP GOPALAKRISHNAN THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 13.03.2019,ALONG WITH ITA.233/2012, ITA.2/2015, ITA.67/2015, ITA.202/2013,ITA.245/2012,ITA.100/2013,ITA.77/2012,ITA.161/2013,ITA.49/2012, THE COURT ON 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 V.G.ARUN WEDNESDAY,THE 13TH DAY OF MARCH 2019 / 22ND PHALGUNA, 1940 ITA.No. 233 of 2012 AGAINST THE ORDER IN ITA 599/COCH/2010 of I.T.A.TRIBUNAL,COCHINBENCH DATED 25-05-2012 APPELLANT: THE COMMISSIONER OF INCOME TAX(CENTRAL), COCHIN. BY ADVS.SRI.P.K.R.MENON,SR.COUNSEL, GOI(TAXES) I.T.A.Nos.49 of 2012, 100 of 2013, 161 of 2013, 202 of 2013, 2 of2015, 229 of 2012, 233 of 2012, 245 of 2012, 67 of 2015 & 77 of 2012 10 SRI.JOSE JOSEPH, SC, FOR INCOME TAX RESPONDENT: M/S. SOUTH SHORE ICE CREAMS (P) LTD.XXVIII/3030, CHERUPARAMBATHU ROAD, KADAVANTHRA KOCHI 682020 BY ADVS.SRI.P.BENNY THOMASSMT.PREETHA S.NAIRSRI.K.JOHN MATHAISRI.M.GOPIKRISHNAN NAMBIARSRI.P.GOPINATH (SR.) THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 13.03.2019,ALONG WITH ITA.2/2015, ITA.67/2015, ITA.202/2013, ITA.245/2012,ITA.100/2013,ITA.229/2012,ITA.77/2012,ITA.161/2013,ITA.49/2012, THE COURT ON 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 V.G.ARUN WEDNESDAY,THE 13TH DAY OF MARCH 2019 / 22ND PHALGUNA, 1940 ITA.No. 245 of 2012 AGAINST THE ORDER IN ITA 654/COCH/2010 of I.T.A.TRIBUNAL,COCHINBENCH DATED 25-05-2012 APPELLANT: THE COMMISSIONER OF INCOME TAX,(CENTRAL),COCHIN I.T.A.Nos.49 of 2012, 100 of 2013, 161 of 2013, 202 of 2013, 2 of2015, 229 of 2012, 233 of 2012, 245 of 2012, 67 of 2015 & 77 of2012 11 BY ADVS.SRI.P.K.R.MENON,SR.COUNSEL, GOI(TAXES)SRI.JOSE JOSEPH, SC, FOR INCOME TAX RESPONDENTS: M/S CREAM PACKS(P)LTDXXVIII/2485, CHERUPARAMBATHU ROAD, KADAVANTHRA, KOCHI - 682 020. BY ADVS.SRI.P.BENNY THOMASSMT.PREETHA S.NAIRSRI.K.JOHN MATHAISRI.M.GOPIKRISHNAN NAMBIARSRI.P.GOPINATH (SR.) PRESENT THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN & THE HONOURABLE MR.JUSTICE V.G.ARUN WEDNESDAY,THE 13TH DAY OF MARCH 2019 / 22ND PHALGUNA, 1940 ITA.No. 245 of 2012 AGAINST THE ORDER IN ITA 654/COCH/2010 of I.T.A.TRIBUNAL,COCHINBENCH DATED 25-05-2012 APPELLANT: THE COMMISSIONER OF INCOME TAX,(CENTRAL),COCHIN I.T.A.Nos.49 of 2012, 100 of 2013, 161 of 2013, 202 of 2013, 2 of2015, 229 of 2012, 233 of 2012, 245 of 2012, 67 of 2015 & 77 of2012 11 BY ADVS.SRI.P.K.R.MENON,SR.COUNSEL, GOI(TAXES)SRI.JOSE JOSEPH, SC, FOR INCOME TAX RESPONDENTS: M/S CREAM PACKS(P)LTDXXVIII/2485, CHERUPARAMBATHU ROAD, KADAVANTHRA, KOCHI - 682 020. BY ADVS.SRI.P.BENNY THOMASSMT.PREETHA S.NAIRSRI.K.JOHN MATHAISRI.M.GOPIKRISHNAN NAMBIARSRI.P.GOPINATH (SR.) THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 13.03.2019,ALONG WITH ITA.233/2012, ITA.2/2015, ITA.67/2015, ITA.202/2013,ITA.100/2013,ITA.229/2012,ITA.77/2012,ITA.161/2013,ITA.49/2012, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K.VINOD CHANDRAN & V.G.ARUN, JJ. -----------------------------------------------------------------------------I.T.A.Nos.49 of 2012, 100 of 2013, 161 of 2013, 202 of 2013, 2of 2015, 229 of 2012, 233 of 2012, 245 of 2012, 67 of 2015 &77 of 2012 ----------------------------------------------------------------------- Dated this the 13[th] day of March, 2019 Vinod Chandran, J. JUDGMENT In the above batch of cases, the issue raised is of the addition to income, of the amounts deposited by the franchiseesof the assessees, who have been supplied with freezers forstoring the respondent's-assessee's products. The depositmade is the value of the freezers. The learned counsel for theassessees, at the outset, submitted that in all the above casesthe demand is less than Rs.50 lakhs and hence the continuanceof the appeals as per the present litigation policy cannot beallowed. It is also submitted that three other appeals bearingNos.ITA No.66 of 2014, 68 of 2014 and 21 of 2015, on theidentical issue, have also been withdrawn by the departmentbased on litigation policy. 2. We hence directed the learned Standing CounselSri. Jose Joseph to get instructions in the matter. Sri. JoseJoseph submits that he has received written instructions withrespect to the withdrawal of all the above appeals except twowhich are ITA Nos.233 of 2012 and 245 of 2012. I.T.A.Nos.49 of 2012, 100 of 2013, 161 of 2013, 202 of 2013, 2 of2015, 229 of 2012, 233 of 2012, 245 of 2012, 67 of 2015 & 77 of 2012 13 3. The learned counsel for the respondent also submits that the system was in so far as supplying brandnew freezers to the franchisees on a deposit of the price;taken from these franchisees. Every year there was adepreciation made on the value and the depreciated amountsoffered as income in that particular year. If the franchiseediscontinued the franchise then the balance written downvalue available as per the books of accounts are refunded tothe franchisees. Hence, it is submitted that the income isreturned in phases and there is no warrant for the additionmade in the year in which the franchisee agreement isentered into, since it does not inure to the assesses asincome. The learned counsel for the respondent asserts thateven on merits he has a good case. However, in the circumstance of Revenue having sought for withdrawal of almost all the cases, we are of theopinion that even the two cases in which instructions havenot been received are to be rejected following the litigationpolicy as introduced by the Central Government. We find thatin ITA No.233 of 2012, the demand is around Rs.17 lakhs andin ITA.No.245 of 2012 the demand is around Rs.25,44,000/-. I.T.A.Nos.49 of 2012, 100 of 2013, 161 of 2013, 202 of 2013, 2 of2015, 229 of 2012, 233 of 2012, 245 of 2012, 67 of 2015 & 77 of2012 14 There are other appeals in the batch in which the demand is However, in the circumstance of Revenue having sought for withdrawal of almost all the cases, we are of theopinion that even the two cases in which instructions havenot been received are to be rejected following the litigationpolicy as introduced by the Central Government. We find thatin ITA No.233 of 2012, the demand is around Rs.17 lakhs andin ITA.No.245 of 2012 the demand is around Rs.25,44,000/-. I.T.A.Nos.49 of 2012, 100 of 2013, 161 of 2013, 202 of 2013, 2 of2015, 229 of 2012, 233 of 2012, 245 of 2012, 67 of 2015 & 77 of2012 14 There are other appeals in the batch in which the demand is far greater but all less than Rs.50,00,000/-. In suchcircumstances, we reject the appeals based on the litigationpolicy, leaving open the question of law raised. Sd/- K.VINOD CHANDRAN, JUDGE cms Sd/-V.G.ARUN, JUDGE I.T.A.Nos.49 of 2012, 100 of 2013, 161 of 2013, 202 of 2013, 2 of2015, 229 of 2012, 233 of 2012, 245 of 2012, 67 of 2015 & 77 of 2012 15 APPENDIX OF ITA 49/2012 PETITIONER'S EXHIBITS: ANNEXURE ASPECIMENT COPY OF AGREEMENT ANNEXED AS ANNEXURE 1 TO THE ASSESSMENT ORDER. ANNEXURE B TRUE COPY OF ORDER U/S.143(3) OF THE ASSESSING OFFICER DATED 31.12.2009.ASSESSING OFFICER DATED 31.12.2009. ANNEXURE CTRUE COPY OF ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS) DATED 20.9.2010.COMMISSIONER OF INCOME TAX (APPEALS) DATED 20.9.2010. ANNEXURE DTRUE COPY OF ORDER OF THE APPELLATE TRIBUNAL DATED 12.8.2011.TRIBUNAL DATED 12.8.2011. ANNEXURE E TRUE COPY OF MEMORANDUM AND ARTICLES OF ASSOCIATION OF THE COMPANY.OF ASSOCIATION OF THE COMPANY. APPENDIX OF ITA 2/2015 PETITIONER'S EXHIBITS: ANNEXURE A ASSESSMENT ORDER U/S 143(3) INCOME TAX ACT 1961 DATED 31.12.2012.1961 DATED 31.12.2012. ANNEXURE BCIT (A) S ORDER IN E-166/CIT(A)/-1/12-13 DATED 18.12.2013. ANNEXURE C ITAT'S ORDER IN ITA NO.118/COCH/2014 DATED 8.5.2014. APPENDIX OF ITA 67/2015 PETITIONER'S EXHIBITS: ANNEXURE ATRUE COPY OF THE ASSESSMENT ORDER U/S 143(3) OF THE I.T. ACT DATED 3.1.2013 PASSED BY THE ASSESSING OFFICER.143(3) OF THE I.T. ACT DATED 3.1.2013 PASSED BY THE ASSESSING OFFICER. ANNEXURE B TRUE COPY OF THE ORDER OF THE COMMISSIONER I.T.A.Nos.49 of 2012, 100 of 2013, 161 of 2013, 202 of 2013, 2 of2015, 229 of 2012, 233 of 2012, 245 of 2012, 67 of 2015 & 77 of2012 16 ANNEXURE C OF INCOME TAX (APPEALS-II) NO.E-171/CIT(A)-1/2012-13 DATED 19.11.2013 ASST. YEAR 2010-11. COPY OF THE ORDER OF THE INCOME TAX APPELLATE TRIBUNAL, COCHIN BENCH IN ITA.73-79/COCH/2014 DATED 26.12.2009. APPENDIX OF ITA 77/2012 PETITIONER'S EXHIBITS: ANNEXURE ASPECIMEN COPY OF AGREEMENT ANNEXED AS ANNEXURE 1 TO THE ASSESSMENT ORDER. ANNEXURE BTRUE COPY OF ORDER U/S 143(3) OF THE ASSESSING OFFICER DATED 31.12.2009. ANNEXURE CTRUE COPY OF ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS) DATED 27.9.2010. ANNEXURE DTRUE COY OF ORDER OF THE APPELLATE TRIBUNALDATED 12.8.2011. ANNEXURE ETRUE COPY OF MEMORANDUM AND ARTICLES OF ASSOCIATION OF THE COMPANY. APPENDIX OF ITA 100/2013 PETITIONER'S EXHIBITS: ANNEXURE ACOPY OF THE RELEVANT CLAUSES THE AGREEMENT BETWEEN THE ASSESSEE AND THE VENDORS ANNEXED AS ANNEXURE 1 TO THE ASSESSMENT ORDER. ANNEXURE BCOPY OF MEMORANDUM AND ARTICLES OF ASSOCIATION OF THE COMPANY.ASSOCIATION OF THE COMPANY. ANNEXURE CCOPY OF ORDER U/S 143(3) OF THE ASSESSING OFFICER DATED 31.12.2009. I.T.A.Nos.49 of 2012, 100 of 2013, 161 of 2013, 202 of 2013, 2 of2015, 229 of 2012, 233 of 2012, 245 of 2012, 67 of 2015 & 77 of2012 17 INCOME TAX (APPEALS) DATED 20.8.2010. ANNEXURE ETRUE COPY OF ORDER OF THE APPELLATE TRIBUNAL DATED 9.8.2012. APPENDIX OF ITA 161/2013 PETITIONER'S EXHIBITS: APPENDIX OF ITA 202/2013 PETITIONER'S EXHIBITS: ANNEXURE ACOPY OF THE RELEVANT CLAUSED THE AGREEMENT BETWEENT HE ASSESSEE AND VENDORS ANNEXED ASANNEXURE 1 TO THE ASSESSMENT ORDER.ANNEXURE BCOPY OF MEMORANDUM AND ARTICLES OF ASSOCIATION OF THE COMPANY. ANNEXURE BCOPY OF MEMORANDUM AND ARTICLES OF ASSOCIATION OF THE COMPANY.ASSOCIATION OF THE COMPANY. ANNEXURE CCOPY OF ORDER U/S 143(3) OF THE ASSESSING OFFICER DATED 31.12.2009. I.T.A.Nos.49 of 2012, 100 of 2013, 161 of 2013, 202 of 2013, 2 of2015, 229 of 2012, 233 of 2012, 245 of 2012, 67 of 2015 & 77 of2012 17 INCOME TAX (APPEALS) DATED 20.8.2010. ANNEXURE ETRUE COPY OF ORDER OF THE APPELLATE TRIBUNAL DATED 9.8.2012. APPENDIX OF ITA 161/2013 PETITIONER'S EXHIBITS: APPENDIX OF ITA 202/2013 PETITIONER'S EXHIBITS: ANNEXURE ACOPY OF THE RELEVANT CLAUSED THE AGREEMENT BETWEENT HE ASSESSEE AND VENDORS ANNEXED ASANNEXURE 1 TO THE ASSESSMENT ORDER.ANNEXURE BCOPY OF MEMORANDUM AND ARTICLES OF ASSOCIATION OF THE COMPANY. I.T.A.Nos.49 of 2012, 100 of 2013, 161 of 2013, 202 of 2013, 2 of2015, 229 of 2012, 233 of 2012, 245 of 2012, 67 of 2015 & 77 of2012 18 ANNEXURE C COPY OF ORDER U/S 143(3) OF THE ASSESSING OFFICER DATED 27.12.2010. ANNEXURE DTRUE COPY OF ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS) DATED 26.3.2012. ANNEXURE ETRUE COPY OF ORDER OF THE APPELLATE TRIBUNAL DATED 6.12.2012. APPENDIX OF ITA 229/2012 PETITIONER'S EXHIBITS: ANNEXURE A COPY OF THE RELEVANT CLAUSES OF THE AGREEMENT BETWEEN THE ASSESSEE AND THE VENDORS ANNEXED AS ANNEXURE 1 TO THE ASSESSMENT ORDER. ANNEXURE BCOPY OF MEMORANDUM AND ARTICLES OF ASSOCIATION OF THE COMPANY.ANNEXURE CCOPY OF ORDER U/S. 143(3) OF THE ASSESSING OFFICER DATED 31.12.2009. ANNEXURE DTRUE COPY OF ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS) DATED 20.9.2010. ANNEXURE ETRUE COPY OF ORDER OF THE APPELLATE TRIBUNAL DATED 25.5.2012. APPENDIX OF ITA 233/2012 PETITIONER'S EXHIBITS: I.T.A.Nos.49 of 2012, 100 of 2013, 161 of 2013, 202 of 2013, 2 of2015, 229 of 2012, 233 of 2012, 245 of 2012, 67 of 2015 & 77 of 2012 19 VENDORS ANNEXED AS ANNEXURE 1 TO THE ASSESSMENT ORDER. ANNEXURE BCOPY OF MEMORANDUM AND ARTICLES OF ASSOCIATION OF THE COMPANY. ANNEXURE CCOPY OF ORDER U/S 143930 OF THE ASSESSING OFFICER DATED 31.12.2009. ANNEXURE DTRUE COPY OF ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS) DATED 20.8.2010. ANNEXURE ETRUE COPY OF ORDER OF THE APPELLATE TRIBUNAL DATED 25.5.2012. APPENDIX OF ITA 245/2012 PETITIONER'S EXHIBITS: ANNEXURE ACOPY OF THE RELEVANT CLAUSES OF THE AGREEMENT BETWEENT EH ASSESSEE AND THE VENDORS ANNEXED AS ANNEXURE 1 TO THE ASSESSMENT ORDER. ANNEXURE BCOPY OF MEMORANDUM AND ARTICLES OF ASSOCIATION OF THE COMPANY.ASSOCIATION OF THE COMPANY. ANNEXURE C COPY OF ORDER U/S 143(3) OF THE ASSESSING OFFCIER DATED 31.12.2009. ANNEXURE DTRUE COPY OF ORDER OF THE COMMISSINER OF INCOME TAX (APPEALS) DATED 20.9.2010.ANNEXURE ETRUE COPY OF ORDER OF THE APPELLATE TRIBUNAL DATED 25.5.2012. RESPONDENTS EXTS NIL /TRUE COPY/ P.S.TO JUDGE cms