Ita/6/2011 Of The Commissioner Of Income Tax v. Sri.s.thajuddeen

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN & THE HONOURABLE MR. JUSTICE ASHOK MENON WEDNESDAY,THE 12TH DAY OF DECEMBER 2018 / 21ST AGRAHAYANA, 1940 ITA.No. 2 of 2011 AGAINST THE ORDER/JUDGMENT IN OTHERS 46/2008 ofI.T.A.TRIBUNAL,COCHIN BENCH DATED 13-01-2010 APPELLANT/S: COMMISSIONER OF INCOME TAXKOTTAYAM. BY ADVS. SRI.P.K.R.MENON,SR.COUNSEL, GOI(TAXES)SRI.JOSE JOSEPH SC FOR INCOME TAX RESPONDENT/S: S.ABDUL RASHEEDCHENGAZATHU HOUSE, PADA (NORTH),, KARUNAGAPPALLY-690 518. THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 12.12.2018, ALONG WITH ITA.5/2011, ITA.6/2011, ITA.8/2011, ITA.15/2011, ITA.338/2010, ITA.410/2010, ITA.419/2010, ITA.420/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ITA.338/2010, ITA.410/2010, ITA.419/2010, ITA.420/2010, THE COURT IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN & THE HONOURABLE MR. JUSTICE ASHOK MENON WEDNESDAY,THE 12TH DAY OF DECEMBER 2018 / 21ST AGRAHAYANA, 1940 ITA.No. 5 of 2011 AGAINST THE ORDER/JUDGMENT IN OTHERS 41/2008 ofI.T.A.TRIBUNAL,COCHIN BENCH DATED 13-01-2010 APPELLANT/S: COMMISSIONER OF INCOME TAX, KOTTAYAMKOTTAYAM. BY ADV. SRI.JOSE JOSEPH, SC, FOR INCOME TAX RESPONDENT/S: SMT.KULSAM BEEVI, M/S.KOIKKAL JEWELLERS, KAYAMKULAM-690 502. BY ADV. SRI.S.ARUN RAJ THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 12.12.2018, ALONG WITH ITA.419/2010, ITA.15/2011, ITA.2/2011, ITA.8/2011, ITA.410/2010, ITA.338/2010, ITA.420/2010, ITA.6/2011, THE COURT ONTHE 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 WEDNESDAY,THE 12TH DAY OF DECEMBER 2018 / 21ST AGRAHAYANA, 1940 ITA.No. 6 of 2011 AGAINST THE ORDER/JUDGMENT IN OTHERS 42/2008 ofI.T.A.TRIBUNAL,COCHIN BENCH DATED 13-01-2010 APPELLANT/S: THE COMMISSIONER OF INCOME TAX,KOTTAYAM. BY ADV. SRI.JOSE JOSEPH, SC, FOR INCOME TAX RESPONDENT/S: SRI.S.THAJUDDEEN, AKBAR MAHAL, KRISHNAPURAM,, KAYAMKULAM, PIN-690 502. BY ADV. SRI.S.ARUN RAJ OTHER PRESENT: SRI PKR MENON SR COUNSEL FOR GOI TAXES, SRI JOSE JOSEPH SC THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 12.12.2018, ALONG WITH ITA.419/2010, ITA.15/2011, ITA.2/2011, ITA.8/2011, ITA.410/2010, ITA.5/2011, ITA.338/2010, ITA.420/2010, THE COURT ONTHE 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 WEDNESDAY,THE 12TH DAY OF DECEMBER 2018 / 21ST AGRAHAYANA, 1940 ITA.No. 8 of 2011 AGAINST THE ORDER/JUDGMENT IN OTHERS 49/2008 ofI.T.A.TRIBUNAL,COCHIN BENCH DATED 13-01-2010 APPELLANT/S: COMMISSIONER OF INCOME TAX, KOTTAYAM,KOTTAYAM. BY ADV. SRI.JOSE JOSEPH, SC, FOR INCOME TAX RESPONDENT/S: ABDUL NAZAR, KOIKKAL HOUSE, KRISHNAPURAM, KAYAMKULAM-690 502. BY ADV. SRI.S.ARUN RAJ THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 12.12.2018, ALONG WITH ITA.419/2010, ITA.15/2011, ITA.2/2011, ITA.410/2010, ITA.5/2011, ITA.338/2010, ITA.420/2010, ITA.6/2011, 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 ASHOK MENON WEDNESDAY,THE 12TH DAY OF DECEMBER 2018 / 21ST AGRAHAYANA, 1940 ITA.No. 15 of 2011 AGAINST THE ORDER/JUDGMENT IN OTHERS 15/2008 ofI.T.A.TRIBUNAL,COCHIN BENCH DATED 13-01-2010 APPELLANT/S: THE COMMISSIONER OF INCOME TAX,KOTTAYAM. BY ADV. SRI.JOSE JOSEPH, SC, FOR INCOME TAX RESPONDENT/S: SRI.S ABDUL RAHIMAN, DARUSALAM, KRISHNAPURAM, KAYAMKULAM-690 502. BY ADV. SRI.S.ARUN RAJ THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 12.12.2018, ALONG WITH ITA.419/2010, ITA.2/2011, ITA.8/2011, ITA.410/2010, ITA.5/2011, ITA.338/2010, ITA.420/2010, ITA.6/2011, 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 ASHOK MENON WEDNESDAY,THE 12TH DAY OF DECEMBER 2018 / 21ST AGRAHAYANA, 1940 ITA.No. 15 of 2011 AGAINST THE ORDER/JUDGMENT IN OTHERS 15/2008 ofI.T.A.TRIBUNAL,COCHIN BENCH DATED 13-01-2010 APPELLANT/S: THE COMMISSIONER OF INCOME TAX,KOTTAYAM. BY ADV. SRI.JOSE JOSEPH, SC, FOR INCOME TAX RESPONDENT/S: SRI.S ABDUL RAHIMAN, DARUSALAM, KRISHNAPURAM, KAYAMKULAM-690 502. BY ADV. SRI.S.ARUN RAJ THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 12.12.2018, ALONG WITH ITA.419/2010, ITA.2/2011, ITA.8/2011, ITA.410/2010, ITA.5/2011, ITA.338/2010, ITA.420/2010, ITA.6/2011, 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 ASHOK MENON WEDNESDAY,THE 12TH DAY OF DECEMBER 2018 / 21ST AGRAHAYANA, 1940 ITA.No. 338 of 2010 AGAINST THE ORDER/JUDGMENT IN OTHERS 32/2008 ofI.T.A.TRIBUNAL,COCHIN BENCH DATED 13-01-2010 APPELLANT/S: 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/S: SRI.MOHAMMED RIAZM/S. KOIKKAL JEWELLERS, HARIPAD. BY ADV. SRI.S.ARUN RAJ THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 12.12.2018, ALONG WITH ITA.419/2010, ITA.15/2011, ITA.2/2011, ITA.8/2011, ITA.410/2010, ITA.5/2011, ITA.420/2010, ITA.6/2011, 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 ASHOK MENON WEDNESDAY,THE 12TH DAY OF DECEMBER 2018 / 21ST AGRAHAYANA, 1940 ITA.No. 410 of 2010 AGAINST THE ORDER/JUDGMENT IN OTHERS 39/2008 ofI.T.A.TRIBUNAL,COCHIN BENCH DATED 13-01-2010 APPELLANT/S: THE COMMISSIONER OF INCOME TAX,KOTTAYAM. BY ADV. SRI.JOSE JOSEPH, SC, FOR INCOME TAX RESPONDENT/S: SRI.M.KOYAKUTTY CHENGAZHETHU HOUSE, PADA NORTH, KARUNAGAPALLY. BY ADV. SRI.S.ARUN RAJ THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 12.12.2018, ALONG WITH ITA.419/2010, ITA.15/2011, ITA.2/2011, ITA.8/2011, ITA.5/2011, ITA.338/2010, ITA.420/2010, ITA.6/2011, 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 ASHOK MENON WEDNESDAY,THE 12TH DAY OF DECEMBER 2018 / 21ST AGRAHAYANA, 1940 ITA.No. 419 of 2010 AGAINST THE ORDER/JUDGMENT IN OTHERS 14/2008 ofI.T.A.TRIBUNAL,COCHIN BENCH APPELLANT/S: THE COMMISSIONER OF INCOME TAX,KOTTAYAM. BY ADV. SRI.JOSE JOSEPH, SC, FOR INCOME TAX RESPONDENT/S: S.ABDUL RASHEED CHENGAZHATHU HOUSE, PADA (NORTH), KARUNAGAPPALLY. BY ADV. SRI.S.ARUN RAJ THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 12.12.2018, ALONG WITH ITA.15/2011, ITA.2/2011, ITA.8/2011, ITA.410/2010, ITA.5/2011, ITA.338/2010, ITA.420/2010, ITA.6/2011, 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 ASHOK MENON WEDNESDAY,THE 12TH DAY OF DECEMBER 2018 / 21ST AGRAHAYANA, 1940 ITA.No. 420 of 2010 AGAINST THE ORDER/JUDGMENT IN OTHERS 43/2008 ofI.T.A.TRIBUNAL,COCHIN BENCH DATED 01-10-2002 APPELLANT/S: THE COMMISSIONER OF INCOME TAX,KOTTAYAM. BY ADV. SRI.JOSE JOSEPH, SC, FOR INCOME TAX RESPONDENT/S: SRI.ABDUL SALAM FIRDOWS, KRISHNAPURAM, KAYAMKULAM-690 502. BY ADV. SRI.S.ARUN RAJ THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 12.12.2018, ALONG WITH ITA.419/2010, ITA.15/2011, ITA.2/2011, ITA.8/2011, ITA.410/2010, ITA.5/2011, ITA.338/2010, ITA.6/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: [ITA 2/2011, ITA.5/2011, ITA.6/2011, ITA.8/2011,ITA.15/2011, ITA.338/2010, ITA.410/2010, ITA.419/2010,ITA.420/2010 ] K.Vinod Chandran, J & THE HONOURABLE MR. JUSTICE ASHOK MENON WEDNESDAY,THE 12TH DAY OF DECEMBER 2018 / 21ST AGRAHAYANA, 1940 ITA.No. 420 of 2010 AGAINST THE ORDER/JUDGMENT IN OTHERS 43/2008 ofI.T.A.TRIBUNAL,COCHIN BENCH DATED 01-10-2002 APPELLANT/S: THE COMMISSIONER OF INCOME TAX,KOTTAYAM. BY ADV. SRI.JOSE JOSEPH, SC, FOR INCOME TAX RESPONDENT/S: SRI.ABDUL SALAM FIRDOWS, KRISHNAPURAM, KAYAMKULAM-690 502. BY ADV. SRI.S.ARUN RAJ THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 12.12.2018, ALONG WITH ITA.419/2010, ITA.15/2011, ITA.2/2011, ITA.8/2011, ITA.410/2010, ITA.5/2011, ITA.338/2010, ITA.6/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: [ITA 2/2011, ITA.5/2011, ITA.6/2011, ITA.8/2011,ITA.15/2011, ITA.338/2010, ITA.410/2010, ITA.419/2010,ITA.420/2010 ] K.Vinod Chandran, J The learned Senior Counsel appearing for theGovernment of India, Taxes, on instructions, seekspermission to withdraw the appeals for reason of thelitigation policy. Appeals are dismissed as withdrawnleaving open the questions of law. Sd/- K.VINOD CHANDRANJUDGE DG Sd/- ASHOK MENONJUDGE APPENDIX OF ITA 2/2011 PETITIONER'S/S EXHIBITS: ANNEXURE AASSESSMENT ORDER U/S.158BC), DATED 26.8.2005. ANNEXURE BCIT (A)'S ORDER IN APPEAL NO.ITA K 070/05-06, DATED 14.01.2008. ANNEXURE CCOPY OF THE ORDER OF THE TRIBUNAL DATED 13.01.2010. PETITIONER'S/S EXHIBITS: ANNEXURE A: ASSESSMENT ORDER UNDER SECTION 158BC); R.W.S. 158BD; DATED 26.03.2007. ANNEXURE B: CIT(A)'S ORDER IN APPEAL NO.ITA K 006/07-08 DATED 12.12.200. ANNEXURE C: COPY OF THE ORDER THE TRIBUNAL DATED 13.01.2010. PETITIONER'S/S EXHIBITS: ANNEXURE AASSESSMENT ORDER U/S.158BC), DATED 26.8.2005. ANNEXURE BCIT (A)'S ORDER IN APPEAL NO.ITA K 078/05-06; DATED 14.01.2008. ANNEXURE CCOPY OF THE ORDER OF THE TRIBUNAL DATED 13.01.2010. APPENDIX OF ITA 8/2011 PETITIONER'S/S EXHIBITS: ANNEXURE A: ASSESSMENT ORDER UNDER SECTION 158BC0;DATED 26.08.2005. ANNEXURE B:CIT(A)'ORDER IN APPEAL NO.ITA K 071/07-08 DATED 14.01.2008. ANNEXURE C:COPY OF THE ORDER OF THE TRIBUNAL DATED 13.01.2010. APPENDIX OF ITA 15/2011 PETITIONER'S/S EXHIBITS: ANNEXURE AASSESSMENT ORDER U/S. 158BC); DATED 26.8.2005. ANNEXURE BCIT(A)'S ORDER IN APPEAL NO.ITA K 073/05-06;DATED 12.12.2007. ANNEXURE CCOPY OF THE ORDER OF THE TRIBUNAL DATED 13.1.2010. APPENDIX OF ITA 338/2010 PETITIONER'S/S EXHIBITS: ANNEXURE A ASSESSMENT ORDER U/S. 158BC R.W.S. 158 BD; DATED 26.8.2005. ANNEXURE B CIT(A)'S ORDER IN APPEAL NO.ITA K 007/07-08;DATED 23.11.2007. ANNEXURE C COPY OF ORDER OF THE TRIBUNAL DATED 13.1.2010. APPENDIX OF ITA 410/2010 PETITIONER'S/S EXHIBITS: ANNEXURE A BLOCK ASSESSMENT ORDER U/S.158BC RWS. 158 BD. ANNEXURE BCIT(A)'S ORDER IN APPEAL NO.ITA K-034/07-08;DATED 12.12.2007. ANNEXURE CANNEXURE D ORDER OF TRIBUNAL DATED 13.1.2010. ORDER SHEET DATED 6.8.2005.ORDERS REPORT IN ITJ 904& 83 ITJ 1512010-TIOL-193-ITAT-MUM-SBCIRCULAR NO.5/2008. ANNEXURE E&FANNEXURE GANNEXURE H APPENDIX OF ITA 419/2010 PETITIONER'S/S EXHIBITS: ANNEXURE AASSESSMENT ORDER U/S. 158BC); DATED 26.8.2005. ANNEXURE B CIT(A)'S ORDER IN APPEAL NO.ITA K 070/05-06;DATED 14.1.2008. ANNEXURE C COPY OF THE ORDER OF THE TRIBUNAL DATED 13.1.2010. APPENDIX OF ITA 420/2010 PETITIONER'S/S EXHIBITS: ANNEXURE ATRUE COPY OF ASSESSMENT ORDER DATED 26.8.2005.ANNEXURE BTRUE COPY OF THE ORDER COMMISSIONER OF INCOME TAX (APPEALS) DATED 23.11.2007. ANNEXURE CTRUE COPY OF THE ORDER OF THE TRIBUNAL DATED13.1.2010. ANNEXURE DTRUE COPY OF THE ORDER OF THE TRIBUNAL REPORTED IN 83 TTJ 904.ANNEXURE ETRUE COPY OF THE ORDER OF THE SPECIAL BENCH.