Ita/75/2019 Of Catholic Syrian Bank Ltd v. The Deputy Commissioner Of Income Tax (Tds)

IN THE HIGH COURT OF KERALA AT ERNAKULAMPRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR.JUSTICE VIJU ABRAHAM FRIDAY, THE 3 DAY OF SEPTEMBER 2021 / 12TH BHADRA, 1943 ITA NO. 67 OF 2019 AGAINST THE ORDER IN ITA 368/2018 OF I.T.A.TRIBUNAL,COCHIN BENCH,ERNAKULAM APPELLANT/S: CATHOLIC SYRIAN BANK LTDTHIRUVALLA R.S. ROAD BRANCH RAILWAY STATION ROAD,CHILANKA JN. THIRUVALLA, PATHANAMTHITTA 689 101,PAN/TAN . BY ADVS.JOSEPH MARKOSE (SR.)SRI.V.ABRAHAM MARKOSSRI.ABRAHAM JOSEPH MARKOS RESPONDENT/S: THE DEPUTY COMMISSIONER OF INCOME TAX (TDS)CPC, GHAZIABAD 201301. OTHER PRESENT: SC CHRISTOPHER ABRAHAM THIS INCOME TAX APPEAL HAVING COME UP FOR HEARING ON 03.09.2021,ALONG WITH ITA.98/2019, 75/2019 AND CONNECTED CASES, THE COURT ON THESAME DAY DELIVERED THE FOLLOWING: ITA Nos. 67, 98, 75, 158, 105, 89, 104, 153, 129, 70, 77, 88, 100, 103, 106, 69, 91, 85, 156, 161, 94, 87, 101, 141, 84, 86, 138, 90, 95, 324 & 326/2019 -2- IN THE HIGH COURT OF KERALA AT ERNAKULAMPRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR.JUSTICE VIJU ABRAHAMFRIDAY, THE 3 DAY OF SEPTEMBER 2021 / 12TH BHADRA, 1943 ITA NO. 98 OF 2019 AGAINST THE ORDER IN ITA 344/2018 OF I.T.A.TRIBUNAL,COCHIN BENCH, ERNAKULAM APPELLANT/S: CATHOLIC SYRIAN BANK LTD.,PANDALAM BRANCH, P.B. NO. 3, SANKARATHIL BUILDINGS, M.C. ROAD,PANDALAM, PATHANAMTHITTA-689 501 (PAN/TAN ). BY ADVS. JOSEPH MARKOSE (SR.), SRI.V.ABRAHAM MARKOSSRI.ABRAHAM JOSEPH MARKOS, SRI.ISAAC THOMASSHRI.ALEXANDER JOSEPH MARKOS, SHRI.SHARAD JOSEPH KODANTHARA RESPONDENT/S: THE DEPUTY COMMISSIONER OF INCOME TAX (TDS),CPC, GHAZIABAD-201 301 SC CHRISTOPHER ABRAHAM THIS INCOME TAX APPEAL HAVING COME UP FOR HEARING ON 03.09.2021,ALONG WITH ITA.67/2019 AND CONNECTED CASES, THE COURT ON THE SAME DAYDELIVERED THE FOLLOWING: ITA Nos. 67, 98, 75, 158, 105, 89, 104, 153, 129, 70, 77, 88, 100, 103, 106, 69, 91, 85, 156, 161, 94, 87, 101, 141, 84, 86, 138, 90, 95, 324 & 326/2019 -3- IN THE HIGH COURT OF KERALA AT ERNAKULAMPRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR.JUSTICE VIJU ABRAHAMFRIDAY, THE 3 DAY OF SEPTEMBER 2021 / 12TH BHADRA, 1943 ITA NO. 75 OF 2019 AGAINST THE ORDER IN ITA 353/2018 OF I.T.A.TRIBUNAL,COCHIN BENCH,ERNAKULAM APPELLANT/S: CATHOLIC SYRIAN BANK LTD.,NEZHOOR BRANCH, KADUTHURUITHY ELANJI ROAD, KOTTAYAM-686612(PAN/TAN ) BY ADVS. JOSEPH MARKOSE (SR.)SRI.V.ABRAHAM MARKOS SRI.ABRAHAM JOSEPH MARKOSSRI.ISAAC THOMAS SHRI.ALEXANDER JOSEPH MARKOSSHRI.SHARAD JOSEPH KODANTHARA RESPONDENT/S: THE DEPUTY COMMISSIONER OF INCOME TAX (TDS),CPC, GHAZIABAD-201301 SC CHRISTOPHER ABRAHAM THIS INCOME TAX APPEAL HAVING COME UP FOR HEARING ON 03.09.2021,ALONG WITH ITA.67/2019 AND CONNECTED CASES, THE COURT ON THE SAME DAYDELIVERED THE FOLLOWING: ITA Nos. 67, 98, 75, 158, 105, 89, 104, 153, 129, 70, 77, 88, 100, 103, 106, 69, 91, 85, 156, 161, 94, 87, 101, 141, 84, 86, 138, 90, 95, 324 & 326/2019 -4- IN THE HIGH COURT OF KERALA AT ERNAKULAMPRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR.JUSTICE VIJU ABRAHAMFRIDAY, THE 3 DAY OF SEPTEMBER 2021 / 12TH BHADRA, 1943 ITA NO. 158 OF 2019 AGAINST THE ORDER IN ITA 354/2018 OF I.T.A.TRIBUNAL,COCHIN BENCH,ERNAKULAM APPELLANT/S: CATHOLIC SYRIAN BANK LTD.,NEZHOOR BRANCH, KADUTHURUTHY ELANJI ROAD, KOTTAYAM-686 612 (PAN/TAN ) BY ADVS. JOSEPH MARKOSE (SR.)SRI.V.ABRAHAM MARKOS, SRI.ABRAHAM JOSEPH MARKOSSRI.ISAAC THOMAS,SHRI.ALEXANDER JOSEPH MARKOSSHRI.SHARAD JOSEPH KODANTHARA RESPONDENT/S: THE DEPUTY COMMISSIONER OF INCOME TAX (TDS),INCOME TAX (TDS).,CPC,GAZIABAD-201 301 SC CHRISTOPHER ABRAHAM THIS INCOME TAX APPEAL HAVING COME UP FOR HEARING ON 03.09.2021,ALONG WITH ITA.67/2019 AND CONNECTED CASES, THE COURT ON THE SAME DAYDELIVERED THE FOLLOWING: THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR.JUSTICE VIJU ABRAHAMFRIDAY, THE 3 DAY OF SEPTEMBER 2021 / 12TH BHADRA, 1943 ITA NO. 158 OF 2019 AGAINST THE ORDER IN ITA 354/2018 OF I.T.A.TRIBUNAL,COCHIN BENCH,ERNAKULAM APPELLANT/S: CATHOLIC SYRIAN BANK LTD.,NEZHOOR BRANCH, KADUTHURUTHY ELANJI ROAD, KOTTAYAM-686 612 (PAN/TAN ) BY ADVS. JOSEPH MARKOSE (SR.)SRI.V.ABRAHAM MARKOS, SRI.ABRAHAM JOSEPH MARKOSSRI.ISAAC THOMAS,SHRI.ALEXANDER JOSEPH MARKOSSHRI.SHARAD JOSEPH KODANTHARA RESPONDENT/S: THE DEPUTY COMMISSIONER OF INCOME TAX (TDS),INCOME TAX (TDS).,CPC,GAZIABAD-201 301 SC CHRISTOPHER ABRAHAM THIS INCOME TAX APPEAL HAVING COME UP FOR HEARING ON 03.09.2021,ALONG WITH ITA.67/2019 AND CONNECTED CASES, THE COURT ON THE SAME DAYDELIVERED THE FOLLOWING: ITA Nos. 67, 98, 75, 158, 105, 89, 104, 153, 129, 70, 77, 88, 100, 103, 106, 69, 91, 85, 156, 161, 94, 87, 101, 141, 84, 86, 138, 90, 95, 324 & 326/2019 -5- IN THE HIGH COURT OF KERALA AT ERNAKULAMPRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR.JUSTICE VIJU ABRAHAMFRIDAY, THE 3 DAY OF SEPTEMBER 2021 / 12TH BHADRA, 1943 ITA NO. 105 OF 2019 AGAINST THE ORDER IN ITA 342/2018 OF I.T.A.TRIBUNAL,COCHIN BENCH,ERNAKULAM APPELLANT/S: CATHOLIC SYRIAN BANK LTD.,PANDALAM BRANCH, P.B.NO.3, SANKARATHIL BUILDINGS, M.C.ROAD, PANDALAM, PATHANAMTHITTA-689501(PAN/TAN. ) BY ADVS. JOSEPH MARKOSE (SR.), SRI.V.ABRAHAM MARKOSSRI.ABRAHAM JOSEPH MARKOS, SRI.ISAAC THOMASSHRI.ALEXANDER JOSEPH MARKOS, SHRI.SHARAD JOSEPH KODANTHARA RESPONDENT/S: THE DEPUTY COMMISSIONER OF INCOME TAX(TDS),CPC, GHAZIABAD-201301 SC CHRISTOPHER ABRAHAM THIS INCOME TAX APPEAL HAVING COME UP FOR HEARING ON 03.09.2021,ALONG WITH ITA.67/2019 AND CONNECTED CASES, THE COURT ON THE SAME DAYDELIVERED THE FOLLOWING: ITA Nos. 67, 98, 75, 158, 105, 89, 104, 153, 129, 70, 77, 88, 100, 103, 106, 69, 91, 85, 156, 161, 94, 87, 101, 141, 84, 86, 138, 90, 95, 324 & 326/2019 -6- IN THE HIGH COURT OF KERALA AT ERNAKULAMPRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR.JUSTICE VIJU ABRAHAMFRIDAY, THE 3 DAY OF SEPTEMBER 2021 / 12TH BHADRA, 1943 ITA NO. 89 OF 2019 AGAINST THE ORDER IN ITA 355/2018 OF I.T.A.TRIBUNAL,COCHIN BENCH, ERNAKULAM APPELLANT/S: CATHOLIC SYRIAN BANK LTD.,NEZHOOR BRANCH, KADUTHURUTHY ELANJI ROAD, KOTTAYAM- 686612 (PAN/TAN. ). BY ADVS. JOSEPH MARKOSE (SR.), V.ABRAHAM MARKOSABRAHAM JOSEPH MARKOS, ALEXANDER JOSEPH MARKOSSHARAD JOSEPH KODANTHARA RESPONDENT/S: THE DEPUTY COMMISSIONER OF INCOME TAX(TDS),CPC, GHAZIABAD- 201301. SC CHRISTOPHER ABRAHAM THIS INCOME TAX APPEAL HAVING COME UP FOR HEARING ON 03.09.2021,ALONG WITH ITA.67/2019 AND CONNECTED CASES, THE COURT ON THE SAME DAYDELIVERED THE FOLLOWING: ITA Nos. 67, 98, 75, 158, 105, 89, 104, 153, 129, 70, 77, 88, 100, 103, 106, 69, 91, 85, 156, 161, 94, 87, 101, 141, 84, 86, 138, 90, 95, 324 & 326/2019 -7- IN THE HIGH COURT OF KERALA AT ERNAKULAMPRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR.JUSTICE VIJU ABRAHAMFRIDAY, THE 3 DAY OF SEPTEMBER 2021 / 12TH BHADRA, 1943 ITA NO. 104 OF 2019 AGAINST THE ORDER IN ITA 357/2018 OF I.T.A.TRIBUNAL,COCHIN BENCH,ERNAKULAM APPELLANT/S: CATHOLIC SYRIAN BANK LTD.,NEZHOOR BRANCH, KADUTHURUTHY ELANJI ROAD, KOTTAYAM- 686612 (PAN/TAN- ). BY ADVS. JOSEPH MARKOSE (SR.), V.ABRAHAM MARKOSABRAHAM JOSEPH MARKOS, ISAAC THOMASALEXANDER JOSEPH MARKOS, SHARAD JOSEPH KODANTHARA RESPONDENT/S: THE DEPUTY COMMISSIONER OF INCOME TAX (TDS),CPC, GHAZIABAD- 201301. SC CHRISTOPHER ABRAHAM THIS INCOME TAX APPEAL HAVING COME UP FOR HEARING ON 03.09.2021,ALONG WITH ITA.67/2019 AND CONNECTED CASES, THE COURT ON THE SAME DAYDELIVERED THE FOLLOWING: ITA Nos. 67, 98, 75, 158, 105, 89, 104, 153, 129, 70, 77, 88, 100, 103, 106, 69, 91, 85, 156, 161, 94, 87, 101, 141, 84, 86, 138, 90, 95, 324 & 326/2019 -8- ITA NO. 104 OF 2019 AGAINST THE ORDER IN ITA 357/2018 OF I.T.A.TRIBUNAL,COCHIN BENCH,ERNAKULAM APPELLANT/S: CATHOLIC SYRIAN BANK LTD.,NEZHOOR BRANCH, KADUTHURUTHY ELANJI ROAD, KOTTAYAM- 686612 (PAN/TAN- ). BY ADVS. JOSEPH MARKOSE (SR.), V.ABRAHAM MARKOSABRAHAM JOSEPH MARKOS, ISAAC THOMASALEXANDER JOSEPH MARKOS, SHARAD JOSEPH KODANTHARA RESPONDENT/S: THE DEPUTY COMMISSIONER OF INCOME TAX (TDS),CPC, GHAZIABAD- 201301. SC CHRISTOPHER ABRAHAM THIS INCOME TAX APPEAL HAVING COME UP FOR HEARING ON 03.09.2021,ALONG WITH ITA.67/2019 AND CONNECTED CASES, THE COURT ON THE SAME DAYDELIVERED THE FOLLOWING: ITA Nos. 67, 98, 75, 158, 105, 89, 104, 153, 129, 70, 77, 88, 100, 103, 106, 69, 91, 85, 156, 161, 94, 87, 101, 141, 84, 86, 138, 90, 95, 324 & 326/2019 -8- IN THE HIGH COURT OF KERALA AT ERNAKULAMPRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR.JUSTICE VIJU ABRAHAM FRIDAY, THE 3 DAY OF SEPTEMBER 2021 / 12TH BHADRA, 1943 ITA NO. 153 OF 2019 AGAINST THE ORDER IN ITA 364/2018 OF I.T.A.TRIBUNAL,COCHIN BENCH, ERNAKULAM APPELLANT/S: CATHOLIC SYRIAN BANK LIMITED,THATTARMBALAM BRANCH, POOTHIYOTTU BUILDINGS, THATTARAMBALAM, MAVELIKARA,ALLEPPEY-690 103 (PAN/TAN.TVT O0997D) BY ADVS. JOSEPH MARKOSE (SR.), SRI.V.ABRAHAM MARKOSSRI.ABRAHAM JOSEPH MARKOS, SRI.ISAAC THOMASSHRI.ALEXANDER JOSEPH MARKOSSHRI.SHARAD JOSEPH KODANTHARA RESPONDENT/S: THE DEPUTY COMMISSIONER OF INCOME TAX,(TDS),CPC,GHAZIABAD-201 301 SC CHRISTOPHER ABRAHAM THIS INCOME TAX APPEAL HAVING COME UP FOR HEARING ON 03.09.2021,ALONG WITH ITA.67/2019 AND CONNECTED CASES, THE COURT ON THE SAME DAYDELIVERED THE FOLLOWING: ITA Nos. 67, 98, 75, 158, 105, 89, 104, 153, 129, 70, 77, 88, 100, 103, 106, 69, 91, 85, 156, 161, 94, 87, 101, 141, 84, 86, 138, 90, 95, 324 & 326/2019 -9- IN THE HIGH COURT OF KERALA AT ERNAKULAMPRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR.JUSTICE VIJU ABRAHAM FRIDAY, THE 3 DAY OF SEPTEMBER 2021 / 12TH BHADRA, 1943 ITA NO. 129 OF 2019 AGAINST THE ORDER IN ITA 366/2018 OF I.T.A.TRIBUNAL,COCHIN BENCH, ERNAKULAM APPELLANT/S: CATHOLIC SYRIAN BANK LIMITED,THATTARMBALAM BRANCH, POOTHIYOTTU BUILDINGS, THATTARAMBALAM, MAVELIKARA,ALLEPPEY-690 103 (PAN/TAN.TVT O0997D) BY ADVS. SRI.JOSEPH MARKOSE (SR.), SRI.V.ABRAHAM MARKOSSRI.ABRAHAM JOSEPH MARKOS, SRI.ISAAC THOMASSHRI.ALEXANDER JOSEPH MARKOSSHRI.SHARAD JOSEPH KODANTHARA RESPONDENT/S: THE DEPUTY COMMISSIONER OF INCOME TAX,(TDS),CPC,GHAZIABAD-201 301 SC CHRISTOPHER ABRAHAM THIS INCOME TAX APPEAL HAVING COME UP FOR HEARING ON 03.09.2021, ALONG WITH ITA.67/2019 AND CONNECTED CASES, THE COURT ON THE SAME DAYDELIVERED THE FOLLOWING: ITA Nos. 67, 98, 75, 158, 105, 89, 104, 153, 129, 70, 77, 88, 100, 103, 106, 69, 91, 85, 156, 161, 94, 87, 101, 141, 84, 86, 138, 90, 95, 324 & 326/2019 IN THE HIGH COURT OF KERALA AT ERNAKULAMPRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR.JUSTICE VIJU ABRAHAMFRIDAY, THE 3 DAY OF SEPTEMBER 2021 / 12TH BHADRA, 1943 ITA NO. 70 OF 2019 AGAINST THE ORDER IN ITA 346/2018 OF I.T.A.TRIBUNAL,COCHIN BENCH,ERNAKULAM APPELLANT/S: CATHOLIC SYRIAN BANK LIMITEDKUMBANAD BRANCH, N.A.LEEJOY BUILDINGS IV, 450, P.O.KUMBANAD, T K ROAD, PATHANAMTHITTA-689547 (PAN/TAN TVDC00700A) BY ADVS. SRI.JOSEPH MARKOSE (SR.), SRI.V.ABRAHAM MARKOSSRI.ABRAHAM JOSEPH MARKOS, SRI.ISAAC THOMASSHRI.ALEXANDER JOSEPH MARKOS, SHRI.SHARAD JOSEPH KODANTHARA RESPONDENT/S: THE DEPUTY COMMISSIONER OF INCOME TAX(TDS)CPC, GHAZIABAD-201301. SC CHRISTOPHER ABRAHAM THIS INCOME TAX APPEAL HAVING COME UP FOR HEARING ON 03.09.2021,ALONG WITH ITA.67/2019 AND CONNECTED CASES, THE COURT ON THE SAME DAYDELIVERED THE FOLLOWING: ITA Nos. 67, 98, 75, 158, 105, 89, 104, 153, 129, 70, 77, 88, 100, 103, 106, 69, 91, 85, 156, 161, 94, 87, 101, 141, 84, 86, 138, 90, 95, 324 & 326/2019 IN THE HIGH COURT OF KERALA AT ERNAKULAMPRESENT APPELLANT/S: CATHOLIC SYRIAN BANK LIMITEDKUMBANAD BRANCH, N.A.LEEJOY BUILDINGS IV, 450, P.O.KUMBANAD, T K ROAD, PATHANAMTHITTA-689547 (PAN/TAN TVDC00700A) BY ADVS. SRI.JOSEPH MARKOSE (SR.), SRI.V.ABRAHAM MARKOSSRI.ABRAHAM JOSEPH MARKOS, SRI.ISAAC THOMASSHRI.ALEXANDER JOSEPH MARKOS, SHRI.SHARAD JOSEPH KODANTHARA RESPONDENT/S: THE DEPUTY COMMISSIONER OF INCOME TAX(TDS)CPC, GHAZIABAD-201301. SC CHRISTOPHER ABRAHAM THIS INCOME TAX APPEAL HAVING COME UP FOR HEARING ON 03.09.2021,ALONG WITH ITA.67/2019 AND CONNECTED CASES, THE COURT ON THE SAME DAYDELIVERED THE FOLLOWING: ITA Nos. 67, 98, 75, 158, 105, 89, 104, 153, 129, 70, 77, 88, 100, 103, 106, 69, 91, 85, 156, 161, 94, 87, 101, 141, 84, 86, 138, 90, 95, 324 & 326/2019 IN THE HIGH COURT OF KERALA AT ERNAKULAMPRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR.JUSTICE VIJU ABRAHAM FRIDAY, THE 3 DAY OF SEPTEMBER 2021 / 12TH BHADRA, 1943 ITA NO. 77 OF 2019 AGAINST THE ORDER IN ITA 372/2018 OF I.T.A.TRIBUNAL,COCHIN BENCH, ERNAKULAM APPELLANT/S: CATHOLIC SYRIAN BANK LIMITEDTHIRUVALLA R.S. ROAD BRANCH, RAILWAY STATION ROAD, CHILANKAJN.THIRUVALLA, PATHANAMTHITTA-689101(PAN/TA ) BY ADVS. JOSEPH MARKOSE (SR.), SRI.V.ABRAHAM MARKOSSRI.ABRAHAM JOSEPH MARKOS, SRI.ISAAC THOMASSHRI.ALEXANDER JOSEPH MARKOSSHRI.SHARAD JOSEPH KODANTHARA RESPONDENT/S: THE DEPUTY COMMISSIONER OF INCOME TAX(TDS), CPC, GHAZIABAD-201301 SC CHRISTOPHER ABRAHAM THIS INCOME TAX APPEAL HAVING COME UP FOR HEARING ON 03.09.2021,ALONG WITH ITA.67/2019 AND CONNECTED CASES, THE COURT ON THE SAME DAYDELIVERED THE FOLLOWING: ITA Nos. 67, 98, 75, 158, 105, 89, 104, 153, 129, 70, 77, 88, 100, 103, 106, 69, 91, 85, 156, 161, 94, 87, 101, 141, 84, 86, 138, 90, 95, 324 & 326/2019 IN THE HIGH COURT OF KERALA AT ERNAKULAMPRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR.JUSTICE VIJU ABRAHAMFRIDAY, THE 3 DAY OF SEPTEMBER 2021 / 12TH BHADRA, 1943 ITA NO. 88 OF 2019 AGAINST THE ORDER IN ITA 378/2018 OF I.T.A.TRIBUNAL,COCHIN BENCH,ERNAKULAM APPELLANT/S: CATHOLIC SYRIAN BANK LIMITEDCHOONAD BRANCH, MANJADIKUTTIYIL BUILDING, CHOONAD, ELIPPAKULAM.P.O., ALAPPUZHA - 690 503. (PAN/TAN - ) BY ADVS. JOSEPH MARKOSE (SR.), SRI.V.ABRAHAM MARKOSSRI.ABRAHAM JOSEPH MARKOS, SRI.ISAAC THOMASSHRI.ALEXANDER JOSEPH MARKOSSHRI.SHARAD JOSEPH KODANTHARA RESPONDENT/S: THE DEPUTY COMMISSIONER OF INCOME TAX (TDS)CPC, GHAZIABAD - 201 301. SC CHRISTOPHER ABRAHAM THIS INCOME TAX APPEAL HAVING COME UP FOR HEARING ON 03.09.2021,ALONG WITH ITA.67/2019 AND CONNECTED CASES, THE COURT ON THE SAME DAYDELIVERED THE FOLLOWING: ITA Nos. 67, 98, 75, 158, 105, 89, 104, 153, 129, 70, 77, 88, 100, 103, 106, 69, 91, 85, 156, 161, 94, 87, 101, 141, 84, 86, 138, 90, 95, 324 & 326/2019 IN THE HIGH COURT OF KERALA AT ERNAKULAMPRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR.JUSTICE VIJU ABRAHAMFRIDAY, THE 3 DAY OF SEPTEMBER 2021 / 12TH BHADRA, 1943 ITA NO. 100 OF 2019 AGAINST THE ORDER IN ITA 347/2018 OF I.T.A.TRIBUNAL,COCHIN BENCH, ERNAKULAM APPELLANT/S: CATHOLIC SYRIAN BANK LIMITEDKUMBANAD BRANCH, N.A. LEEJOY BUILDINGS IV, 450 P.O. KUMBANAD, T.K. ROAD, PATHANAMTHITTA-689 547 (PAN/TAN.TVDC00700A) BY ADVS. JOSEPH MARKOSE (SR.), SRI.V.ABRAHAM MARKOSSRI.ABRAHAM JOSEPH MARKOS, SRI.ISAAC THOMASSHRI.ALEXANDER JOSEPH MARKOSSHRI.SHARAD JOSEPH KODANTHARA RESPONDENT/S: THE DEPUTY COMMISSIONER OF INCOME TAX,(TDS), CPC, GHAZIABAD-201 301. SC CHRISTOPHER ABRAHAM THIS INCOME TAX APPEAL HAVING COME UP FOR HEARING ON 03.09.2021,ALONG WITH ITA.67/2019 AND CONNECTED CASES, THE COURT ON THE SAME DAYDELIVERED THE FOLLOWING: ITA Nos. 67, 98, 75, 158, 105, 89, 104, 153, 129, 70, 77, 88, 100, 103, 106, 69, 91, 85, 156, 161, 94, 87, 101, 141, 84, 86, 138, 90, 95, 324 & 326/2019 IN THE HIGH COURT OF KERALA AT ERNAKULAMPRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & BY ADVS. JOSEPH MARKOSE (SR.), SRI.V.ABRAHAM MARKOSSRI.ABRAHAM JOSEPH MARKOS, SRI.ISAAC THOMASSHRI.ALEXANDER JOSEPH MARKOSSHRI.SHARAD JOSEPH KODANTHARA RESPONDENT/S: THE DEPUTY COMMISSIONER OF INCOME TAX,(TDS), CPC, GHAZIABAD-201 301. SC CHRISTOPHER ABRAHAM THIS INCOME TAX APPEAL HAVING COME UP FOR HEARING ON 03.09.2021,ALONG WITH ITA.67/2019 AND CONNECTED CASES, THE COURT ON THE SAME DAYDELIVERED THE FOLLOWING: ITA Nos. 67, 98, 75, 158, 105, 89, 104, 153, 129, 70, 77, 88, 100, 103, 106, 69, 91, 85, 156, 161, 94, 87, 101, 141, 84, 86, 138, 90, 95, 324 & 326/2019 IN THE HIGH COURT OF KERALA AT ERNAKULAMPRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR.JUSTICE VIJU ABRAHAMFRIDAY, THE 3 DAY OF SEPTEMBER 2021 / 12TH BHADRA, 1943 ITA NO. 103 OF 2019 AGAINST THE ORDER IN ITA 371/2018 OF I.T.A.TRIBUNAL,COCHIN BENCH, ERNAKULAM APPELLANT/S: CATHOLIC SYRIAN BANK LTD.,THIRUVALLA R.S.ROAD BRANCH, RAILWAY STATION ROAD, CHILANKA JN., THIRUVALLA, PATHANAMTHITTA-689101 (PAN/TAN ) BY ADVS. JOSEPH MARKOSE (SR.), SRI.V.ABRAHAM MARKOSSRI.ABRAHAM JOSEPH MARKOS, SRI.ISAAC THOMASSHRI.ALEXANDER JOSEPH MARKOSSHRI.SHARAD JOSEPH KODANTHARA RESPONDENT/S: THE DEPUTY COMMISSIONER OF INCOME TAX (TDS),CPC, CHAZIABAD-201301. SC CHRISTOPHER ABRAHAM THIS INCOME TAX APPEAL HAVING COME UP FOR HEARING ON 03.09.2021,ALONG WITH ITA.67/2019 AND CONNECTED CASES, THE COURT ON THE SAME DAYDELIVERED THE FOLLOWING: ITA Nos. 67, 98, 75, 158, 105, 89, 104, 153, 129, 70, 77, 88, 100, 103, 106, 69, 91, 85, 156, 161, 94, 87, 101, 141, 84, 86, 138, 90, 95, 324 & 326/2019 IN THE HIGH COURT OF KERALA AT ERNAKULAMPRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR.JUSTICE VIJU ABRAHAMFRIDAY, THE 3 DAY OF SEPTEMBER 2021 / 12TH BHADRA, 1943 ITA NO. 106 OF 2019 AGAINST THE ORDER IN ITA 369/2018 OF I.T.A.TRIBUNAL,COCHIN BENCH,ERNAKULAM APPELLANT/S: CATHOLIC SYRIAN BANK LIMITEDTHIRUVALLA R.S.ROAD BRANCH, RAILWAY STATION ROAD, CHILANKA JN. THIRUVALLA, PATHANAMTHITTA-689101(PAN/TAN. ) BY ADVS. SRI.JOSEPH MARKOSE (SR.), SRI.V.ABRAHAM MARKOSSRI.ABRAHAM JOSEPH MARKOS, SRI.ISAAC THOMASSHRI.ALEXANDER JOSEPH MARKOSSHRI.SHARAD JOSEPH KODANTHARA RESPONDENT/S: THE DEPUTY COMMISSIONER OF INCOME TAX(TDS),CPC, GHAZIABAD-201301 SC CHRISTOPHER ABRAHAM THIS INCOME TAX APPEAL HAVING COME UP FOR HEARING ON 03.09.2021,ALONG WITH ITA.67/2019 AND CONNECTED CASES, THE COURT ON THE SAME DAYDELIVERED THE FOLLOWING: ITA Nos. 67, 98, 75, 158, 105, 89, 104, 153, 129, 70, 77, 88, 100, 103, 106, 69, 91, 85, 156, 161, 94, 87, 101, 141, 84, 86, 138, 90, 95, 324 & 326/2019 IN THE HIGH COURT OF KERALA AT ERNAKULAMPRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR.JUSTICE VIJU ABRAHAMFRIDAY, THE 3 DAY OF SEPTEMBER 2021 / 12TH BHADRA, 1943 ITA NO. 69 OF 2019 AGAINST THE ORDER IN ITA 341/2018 OF I.T.A.TRIBUNAL,COCHIN BENCH,ERNAKULAM APPELLANT/S: CATHOLIC SYRIAN BANK LTD.PANDALAM BRANCH, P.B. NO 3, SANKARATHIL BUILDINGS, M.C.ROAD, PANDALAM, PATHANAMTHITTA- 689 501, BY ADVS. V.ABRAHAM MARKOS, SRI.ABRAHAM JOSEPH MARKOSSRI.ISAAC THOMAS, SHRI.ALEXANDER JOSEPH MARKOSSHRI.SHARAD JOSEPH KODANTHARA RESPONDENT/S: THE DEPUTY COMMISSIONER OF INCOME TAX(TDS), CPC GHAZIABAD-201 301 SC CHRISTOPHER ABRAHAM THIS INCOME TAX APPEAL HAVING COME UP FOR HEARING ON 03.09.2021,ALONG WITH ITA.67/2019 AND CONNECTED CASES, THE COURT ON THE SAME DAYDELIVERED THE FOLLOWING: ITA Nos. 67, 98, 75, 158, 105, 89, 104, 153, 129, 70, 77, 88, 100, 103, 106, 69, 91, 85, 156, 161, 94, 87, 101, 141, 84, 86, 138, 90, 95, 324 & 326/2019 -17- IN THE HIGH COURT OF KERALA AT ERNAKULAMPRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR.JUSTICE VIJU ABRAHAM FRIDAY, THE 3 DAY OF SEPTEMBER 2021 / 12TH BHADRA, 1943 ITA NO. 91 OF 2019 AGAINST THE ORDER IN ITA 352/2018 OF I.T.A.TRIBUNAL,COCHIN BENCH,ERNAKULAM APPELLANT/S: RESPONDENT/S: THE DEPUTY COMMISSIONER OF INCOME TAX(TDS), CPC GHAZIABAD-201 301 SC CHRISTOPHER ABRAHAM THIS INCOME TAX APPEAL HAVING COME UP FOR HEARING ON 03.09.2021,ALONG WITH ITA.67/2019 AND CONNECTED CASES, THE COURT ON THE SAME DAYDELIVERED THE FOLLOWING: ITA Nos. 67, 98, 75, 158, 105, 89, 104, 153, 129, 70, 77, 88, 100, 103, 106, 69, 91, 85, 156, 161, 94, 87, 101, 141, 84, 86, 138, 90, 95, 324 & 326/2019 -17- IN THE HIGH COURT OF KERALA AT ERNAKULAMPRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR.JUSTICE VIJU ABRAHAM FRIDAY, THE 3 DAY OF SEPTEMBER 2021 / 12TH BHADRA, 1943 ITA NO. 91 OF 2019 AGAINST THE ORDER IN ITA 352/2018 OF I.T.A.TRIBUNAL,COCHIN BENCH,ERNAKULAM APPELLANT/S: CATHOLIC SYRIAN BANK LTDKUMBANAD BRANCH,N.A.LEEJOY BUILDINGS IV, 450 P.O.KUMBANAD,T.K.ROAD, PATHANAMTHITTA-689547(PAN/TAN.TVDC00700A) BY ADVS. JOSEPH MARKOSE (SR.), SRI.V.ABRAHAM MARKOSSRI.ABRAHAM JOSEPH MARKOS, SRI.ISAAC THOMASSHRI.ALEXANDER JOSEPH MARKOSSHRI.SHARAD JOSEPH KODANTHARA RESPONDENT/S: THE DEPUTY COMMISSIONER OF INCOME TAX (TDS)INCOME TAX(TDS), CPC, GHAZIABAD-201301 SC CHRISTOPHER ABRAHAM THIS INCOME TAX APPEAL HAVING COME UP FOR HEARING ON 03.09.2021,ALONG WITH ITA.67/2019 AND CONNECTED CASES, THE COURT ON THE SAME DAYDELIVERED THE FOLLOWING: ITA Nos. 67, 98, 75, 158, 105, 89, 104, 153, 129, 70, 77, 88, 100, 103, 106, 69, 91, 85, 156, 161, 94, 87, 101, 141, 84, 86, 138, 90, 95, 324 & 326/2019 IN THE HIGH COURT OF KERALA AT ERNAKULAMPRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR.JUSTICE VIJU ABRAHAMFRIDAY, THE 3 DAY OF SEPTEMBER 2021 / 12TH BHADRA, 1943 ITA NO. 85 OF 2019 AGAINST THE ORDER IN ITA 356/2018 OF I.T.A.TRIBUNAL,COCHIN BENCH,ERNAKULAM APPELLANT/S: CATHOLIC SYRIAN BANK LTD.NEZHOOR BRANCH, KADUTHURUTHY ELANJI ROAD, KOTTAYAM-686 612 (PAN/TAN. ) BY ADVS. JOSEPH MARKOSE (SR.), SRI.V.ABRAHAM MARKOSSRI.ABRAHAM JOSEPH MARKOS, SRI.ISAAC THOMASSHRI.ALEXANDER JOSEPH MARKOSSHRI.SHARAD JOSEPH KODANTHARA RESPONDENT/S: THE DEPUTY COMMISSIONER OF INCOME TAX (TDS) CPC,GHAZIABAD-201 301 SC CHRISTOPHER ABRAHAM THIS INCOME TAX APPEAL HAVING COME UP FOR HEARING ON 03.09.2021,ALONG WITH ITA.67/2019 AND CONNECTED CASES, THE COURT ON THE SAME DAYDELIVERED THE FOLLOWING: ITA Nos. 67, 98, 75, 158, 105, 89, 104, 153, 129, 70, 77, 88, 100, 103, 106, 69, 91, 85, 156, 161, 94, 87, 101, 141, 84, 86, 138, 90, 95, 324 & 326/2019 IN THE HIGH COURT OF KERALA AT ERNAKULAMPRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR.JUSTICE VIJU ABRAHAM FRIDAY, THE 3 DAY OF SEPTEMBER 2021 / 12TH BHADRA, 1943 ITA NO. 156 OF 2019 AGAINST THE ORDER IN ITA 362/2018 OF I.T.A.TRIBUNAL,COCHIN BENCH, ERNAKULAM APPELLANT/S: CATHOLIC SYRIAN BANK LIMITEDTHATTARAMBALAM BRANCH, POOTHIYOTTU BUILDINGS, THATTARAMBALAM, MAVELIKKARA, ALEPPEY-690 103, (PAN/TAN ) BY ADVS. JOSEPH MARKOSE (SR.), SRI.V.ABRAHAM MARKOSSRI.ABRAHAM JOSEPH MARKOS, SRI.ISAAC THOMASSHRI.ALEXANDER JOSEPH MARKOSSHRI.SHARAD JOSEPH KODANTHARA RESPONDENT/S: THE DEPUTY COMMISSIONER OF INCOME TAX (TDS)CPC, GHAZIABAD-201 301 SC CHRISTOPHER ABRAHAM THIS INCOME TAX APPEAL HAVING COME UP FOR HEARING ON 03.09.2021,ALONG WITH ITA.67/2019 AND CONNECTED CASES, THE COURT ON THE SAME DAYDELIVERED THE FOLLOWING: IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR.JUSTICE VIJU ABRAHAM FRIDAY, THE 3 DAY OF SEPTEMBER 2021 / 12TH BHADRA, 1943 ITA NO. 161 OF 2019 AGAINST THE ORDER IN ITA 363/2018 OF I.T.A.TRIBUNAL,COCHIN BENCH, ERNAKULAM APPELLANT/S: CATHOLIC SYRIAN BANK LTD.THATTARAMBALAM BRANCH, POOTHIYOTTU BUILDINGS, THATTARAMBALAM, MAVELIKARA, ALEPPEY-690 103, (PAN/TAN.TVT00997D). THE DEPUTY COMMISSIONER OF INCOME TAX (TDS)CPC, GHAZIABAD-201 301 SC CHRISTOPHER ABRAHAM THIS INCOME TAX APPEAL HAVING COME UP FOR HEARING ON 03.09.2021,ALONG WITH ITA.67/2019 AND CONNECTED CASES, THE COURT ON THE SAME DAYDELIVERED THE FOLLOWING: IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR.JUSTICE VIJU ABRAHAM FRIDAY, THE 3 DAY OF SEPTEMBER 2021 / 12TH BHADRA, 1943 ITA NO. 161 OF 2019 AGAINST THE ORDER IN ITA 363/2018 OF I.T.A.TRIBUNAL,COCHIN BENCH, ERNAKULAM APPELLANT/S: CATHOLIC SYRIAN BANK LTD.THATTARAMBALAM BRANCH, POOTHIYOTTU BUILDINGS, THATTARAMBALAM, MAVELIKARA, ALEPPEY-690 103, (PAN/TAN.TVT00997D). BY ADVS. JOSEPH MARKOSE (SR.), SRI.ABRAHAM JOSEPH MARKOSSRI.ISAAC THOMAS, SHRI.ALEXANDER JOSEPH MARKOSSHRI.SHARAD JOSEPH KODANTHARASRI.V.ABRAHAM MARKOS RESPONDENT/S: THE DEPUTY COMMISIONER OF INCOME TAX(TDS)CPC, GHAZIABAD-201 301. SC CHRISTOPHER ABRAHAM THIS INCOME TAX APPEAL HAVING COME UP FOR HEARING ON 03.09.2021,ALONG WITH ITA.67/2019 AND CONNECTED CASES, THE COURT ON THE SAME DAYDELIVERED THE FOLLOWING: ITA Nos. 67, 98, 75, 158, 105, 89, 104, 153, 129, 70, 77, 88, 100, 103, 106, 69, 91, 85, 156, 161, 94, 87, 101, 141, 84, 86, 138, 90, 95, 324 & 326/2019 IN THE HIGH COURT OF KERALA AT ERNAKULAMPRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR.JUSTICE VIJU ABRAHAM FRIDAY, THE 3 DAY OF SEPTEMBER 2021 / 12TH BHADRA, 1943 ITA NO. 94 OF 2019 AGAINST THE ORDER IN ITA 360/2018 OF I.T.A.TRIBUNAL,COCHIN BENCH, ERNAKULAM APPELLANT/S: CATHOLIC SYRIAN BANK LTD.THATTARAMBALAM BRANCH, POOTHIYOTTU BUILDINGS, THATTARAMBALAM, MAVELIKARA, ALLEPPEY-690103. (PAN/TAN TVTO0997D) THATTARAMBALAM, MAVELIKARA, ALLEPPEY-690103. (PAN/TAN BY ADVS. JOSEPH MARKOSE (SR.), SRI.V.ABRAHAM MARKOSSRI.ABRAHAM JOSEPH MARKOS, SRI.ISAAC THOMASSHRI.ALEXANDER JOSEPH MARKOSSHRI.SHARAD JOSEPH KODANTHARA RESPONDENT/S: THE DEPUTY COMMISSIONER OF INCOME TAX(TDS), CPC, GHAZIABAD-201301. SC CHRISTOPHER ABRAHAM THIS INCOME TAX APPEAL HAVING COME UP FOR HEARING ON 03.09.2021,ALONG WITH ITA.67/2019 AND CONNECTED CASES, THE COURT ON THE SAME DAYDELIVERED THE FOLLOWING: ITA Nos. 67, 98, 75, 158, 105, 89, 104, 153, 129, 70, 77, 88, 100, 103, 106, 69, 91, 85, 156, 161, 94, 87, 101, 141, 84, 86, 138, 90, 95, 324 & 326/2019 IN THE HIGH COURT OF KERALA AT ERNAKULAMPRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR.JUSTICE VIJU ABRAHAM FRIDAY, THE 3 DAY OF SEPTEMBER 2021 / 12TH BHADRA, 1943 ITA NO. 87 OF 2019 APPELLANT/S: CATHOLIC SYIAN BANK LTDCHOONAD BRANCH, MANJADIKUTTIYIL BUILDING, CHOONAD, ELIPPAKULAM P.O., ALAPPUZHA - 690 503.(PAN/TAN- ) BY ADVS. JOSEPH MARKOSE (SR.), SRI.V.ABRAHAM MARKOSSRI.ABRAHAM JOSEPH MARKOS, SRI.ISAAC THOMASSHRI.ALEXANDER JOSEPH MARKOSSHRI.SHARAD JOSEPH KODANTHARA RESPONDENT/S: THE DEPUTY COMMISSIONER OF INCOME TAX(TDS)CPC, GHAZIABAD - 201 301. SC CHRISTOPHER ABRAHAM THIS INCOME TAX APPEAL HAVING COME UP FOR HEARING ON 03.09.2021,ALONG WITH ITA.67/2019 AND CONNECTED CASES, THE COURT ON THE SAME DAYDELIVERED THE FOLLOWING: ITA Nos. 67, 98, 75, 158, 105, 89, 104, 153, 129, 70, 77, 88, 100, 103, 106, 69, 91, 85, 156, 161, 94, 87, 101, 141, 84, 86, 138, 90, 95, 324 & 326/2019 IN THE HIGH COURT OF KERALA AT ERNAKULAMPRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR.JUSTICE VIJU ABRAHAMFRIDAY, THE 3 DAY OF SEPTEMBER 2021 / 12TH BHADRA, 1943 ITA NO. 101 OF 2019 AGAINST THE ORDER IN ITA 348/2018 OF I.T.A.TRIBUNAL,COCHIN BENCH,ERNAKULAM APPELLANT/S: CATHOLIC SYRIAN BANK LTDKUMBANAD BRANCH, N.A. LEEJOY BUILDINGS IV, 450, P.O KUMBANAD,T.K. ROAD, PATHANAMTHITTA-689 547 (PAN/TAN TVDC00700A) BY ADVS. JOSEPH MARKOSE (SR.), SRI.V.ABRAHAM MARKOSSRI.ABRAHAM JOSEPH MARKOS, SRI.ISAAC THOMASSHRI.ALEXANDER JOSEPH MARKOSSHRI.SHARAD JOSEPH KODANTHARA ITA Nos. 67, 98, 75, 158, 105, 89, 104, 153, 129, 70, 77, 88, 100, 103, 106, 69, 91, 85, 156, 161, 94, 87, 101, 141, 84, 86, 138, 90, 95, 324 & 326/2019 IN THE HIGH COURT OF KERALA AT ERNAKULAMPRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR.JUSTICE VIJU ABRAHAMFRIDAY, THE 3 DAY OF SEPTEMBER 2021 / 12TH BHADRA, 1943 ITA NO. 101 OF 2019 AGAINST THE ORDER IN ITA 348/2018 OF I.T.A.TRIBUNAL,COCHIN BENCH,ERNAKULAM APPELLANT/S: CATHOLIC SYRIAN BANK LTDKUMBANAD BRANCH, N.A. LEEJOY BUILDINGS IV, 450, P.O KUMBANAD,T.K. ROAD, PATHANAMTHITTA-689 547 (PAN/TAN TVDC00700A) BY ADVS. JOSEPH MARKOSE (SR.), SRI.V.ABRAHAM MARKOSSRI.ABRAHAM JOSEPH MARKOS, SRI.ISAAC THOMASSHRI.ALEXANDER JOSEPH MARKOSSHRI.SHARAD JOSEPH KODANTHARA RESPONDENT/S: THE DEPUTY COMMISSIONER OF INCOME TAX (TDS)CPC, GHAZIABAD-201 301. SC CHRISTOPHER ABRAHAM THIS INCOME TAX APPEAL HAVING COME UP FOR HEARING ON 03.09.2021,ALONG WITH ITA.67/2019 AND CONNECTED CASES, THE COURT ON THE SAME DAYDELIVERED THE FOLLOWING: ITA Nos. 67, 98, 75, 158, 105, 89, 104, 153, 129, 70, 77, 88, 100, 103, 106, 69, 91, 85, 156, 161, 94, 87, 101, 141, 84, 86, 138, 90, 95, 324 & 326/2019 IN THE HIGH COURT OF KERALA AT ERNAKULAMPRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR.JUSTICE VIJU ABRAHAMFRIDAY, THE 3 DAY OF SEPTEMBER 2021 / 12TH BHADRA, 1943 ITA NO. 141 OF 2019 AGAINST THE ORDER IN ITA 351/2018 OF I.T.A.TRIBUNAL,COCHIN BENCH,ERNAKULAM APPELLANT/S: CATHOLIC SYRIAN BANK LTDKUMBANAD BRANCH, N.A. LEEJOY BUILDINGS IV, 450, P.O. KUMBANAD,T.K. ROAD, PATHANAMTHITTA-689 547, (PAN/TAN TVDC00700A). BY ADVS. SRI.JOSEPH MARKOSE (SR.), SRI.V.ABRAHAM MARKOSSRI.ABRAHAM JOSEPH MARKOS, SRI.ISAAC THOMASSHRI.ALEXANDER JOSEPH MARKOSSHRI.SHARAD JOSEPH KODANTHARA RESPONDENT/S: THE DEPUTY COMMISSIONER OF INCOME TAX (TDS)(TDS), CPC, GHAZIABAD-201 301. SC CHRISTOPHER ABRAHAM THIS INCOME TAX APPEAL HAVING COME UP FOR HEARING ON 03.09.2021,ALONG WITH ITA.67/2019 AND CONNECTED CASES, THE COURT ON THE SAME DAYDELIVERED THE FOLLOWING: ITA Nos. 67, 98, 75, 158, 105, 89, 104, 153, 129, 70, 77, 88, 100, 103, 106, 69, 91, 85, 156, 161, 94, 87, 101, 141, 84, 86, 138, 90, 95, 324 & 326/2019 IN THE HIGH COURT OF KERALA AT ERNAKULAMPRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR.JUSTICE VIJU ABRAHAMFRIDAY, THE 3 DAY OF SEPTEMBER 2021 / 12TH BHADRA, 1943 ITA NO. 84 OF 2019 AGAINST THE ORDER IN ITA 374/2018 OF I.T.A.TRIBUNAL,COCHIN BENCH,ERNAKULAM APPELLANT/S: CATHOLIC SYRIAN BANK LTD.,CHOONAD BRANCH, MANJADIKUTTIYIL BUILDING, CHOONAD, ELIPPAKULAM P.O., ALAPPUZHA-690503. (PAN/TAN ) BY ADVS. JOSEPH MARKOSE (SR.), SRI.V.ABRAHAM MARKOSSRI.ABRAHAM JOSEPH MARKOS, SRI.ISAAC THOMASSHRI.ALEXANDER JOSEPH MARKOSSHRI.SHARAD JOSEPH KODANTHARA RESPONDENT/S: THE DEPUTY COMMISSIONER OF INCOME TAX (TDS), CPC, GHAZIABAD-201301. THIS INCOME TAX APPEAL HAVING COME UP FOR HEARING ON 03.09.2021,ALONG WITH ITA.67/2019 AND CONNECTED CASES, THE COURT ON THE SAME DAYDELIVERED THE FOLLOWING: ITA Nos. 67, 98, 75, 158, 105, 89, 104, 153, 129, 70, 77, 88, 100, 103, 106, 69, 91, 85, 156, 161, 94, 87, 101, 141, 84, 86, 138, 90, 95, 324 & 326/2019 -26- IN THE HIGH COURT OF KERALA AT ERNAKULAMPRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR.JUSTICE VIJU ABRAHAMFRIDAY, THE 3 DAY OF SEPTEMBER 2021 / 12TH BHADRA, 1943 ITA NO. 86 OF 2019 AGAINST THE ORDER IN ITA 375/2018 OF I.T.A.TRIBUNAL,COCHIN BENCH,ERNAKULAM APPELLANT/S: CATHOLIC SYRIAN BANK LTD.CHOONAD BRANCH, MANJADIKUTTIYIL BUILDING, CHOONAD, ELIPPAKULAM P.O, ALAPPUZHA-690503.(PAN/TAN. ) BY ADVS. JOSEPH MARKOSE (SR.), SRI.V.ABRAHAM MARKOSSRI.ABRAHAM JOSEPH MARKOS, SRI.ISAAC THOMASSHRI.ALEXANDER JOSEPH MARKOSSHRI.SHARAD JOSEPH KODANTHARA RESPONDENT/S: THE DEPUTY COMMISSIONER OF INCOME TAX (TDS)CPC, GHAZIABAD-201301. SC CHRISTOPHER ABRAHAM -26- IN THE HIGH COURT OF KERALA AT ERNAKULAMPRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR.JUSTICE VIJU ABRAHAMFRIDAY, THE 3 DAY OF SEPTEMBER 2021 / 12TH BHADRA, 1943 ITA NO. 86 OF 2019 AGAINST THE ORDER IN ITA 375/2018 OF I.T.A.TRIBUNAL,COCHIN BENCH,ERNAKULAM APPELLANT/S: CATHOLIC SYRIAN BANK LTD.CHOONAD BRANCH, MANJADIKUTTIYIL BUILDING, CHOONAD, ELIPPAKULAM P.O, ALAPPUZHA-690503.(PAN/TAN. ) BY ADVS. JOSEPH MARKOSE (SR.), SRI.V.ABRAHAM MARKOSSRI.ABRAHAM JOSEPH MARKOS, SRI.ISAAC THOMASSHRI.ALEXANDER JOSEPH MARKOSSHRI.SHARAD JOSEPH KODANTHARA RESPONDENT/S: THE DEPUTY COMMISSIONER OF INCOME TAX (TDS)CPC, GHAZIABAD-201301. SC CHRISTOPHER ABRAHAM THIS INCOME TAX APPEAL HAVING COME UP FOR HEARING ON 03.09.2021,ALONG WITH ITA.67/2019 AND CONNECTED CASES, THE COURT ON THE SAME DAYDELIVERED THE FOLLOWING: ITA Nos. 67, 98, 75, 158, 105, 89, 104, 153, 129, 70, 77, 88, 100, 103, 106, 69, 91, 85, 156, 161, 94, 87, 101, 141, 84, 86, 138, 90, 95, 324 & 326/2019 IN THE HIGH COURT OF KERALA AT ERNAKULAMPRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR.JUSTICE VIJU ABRAHAM FRIDAY, THE 3 DAY OF SEPTEMBER 2021 / 12TH BHADRA, 1943 ITA NO. 138 OF 2019 AGAINST THE ORDER IN ITA 365/2018 OF I.T.A.TRIBUNAL,COCHIN BENCH, ERNAKULAM APPELLANT/S: CATHOLIC SYRIAN BANK LTD.THATTARAMBALAM BRANCH, POOTHIYOTTU BUILDINGS, THATTARAMBALAM, MAVELIKARA, ALLEPPEY-690 103 (PAN/TAN TVTO 0997D) THATTARAMBALAM, MAVELIKARA, ALLEPPEY-690 103 (PAN/TAN BY ADVS. JOSEPH MARKOSE (SR.), SRI.V.ABRAHAM MARKOSSRI.ABRAHAM JOSEPH MARKOS, SRI.ISAAC THOMASSHRI.ALEXANDER JOSEPH MARKOSSHRI.SHARAD JOSEPH KODANTHARA RESPONDENT/S: THE DEPUTY COMMISSIONER OF INCOME TAX (TDS)CPC, GHAZIABAD-201 301 SC CHRISTOPHER ABRAHAM THIS INCOME TAX APPEAL HAVING COME UP FOR HEARING ON 03.09.2021,ALONG WITH ITA.67/2019 AND CONNECTED CASES, THE COURT ON THE SAME DAYDELIVERED THE FOLLOWING: ITA Nos. 67, 98, 75, 158, 105, 89, 104, 153, 129, 70, 77, 88, 100, 103, 106, 69, 91, 85, 156, 161, 94, 87, 101, 141, 84, 86, 138, 90, 95, 324 & 326/2019 IN THE HIGH COURT OF KERALA AT ERNAKULAMPRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR.JUSTICE VIJU ABRAHAMFRIDAY, THE 3 DAY OF SEPTEMBER 2021 / 12TH BHADRA, 1943 ITA NO. 90 OF 2019 AGAINST THE ORDER IN ITA 377/2018 OF I.T.A.TRIBUNAL,COCHIN BENCH, ERNAKULAM APPELLANT/S: CATHOLIC SYRIAN BANK LTDCHOONAD BRANCH,MANJADIKUTTOIYIL BUILDING,CHOONAD,ELIPPAKULAM.P.O,ALAPPUZHA-690503,(PAN/TAN- ) BY ADVS. JOSEPH MARKOSE (SR.), SRI.V.ABRAHAM MARKOSSRI.ABRAHAM JOSEPH MARKOS, SRI.ISAAC THOMASSHRI.ALEXANDER JOSEPH MARKOSSHRI.SHARAD JOSEPH KODANTHARA RESPONDENT/S: THE DEPUTY COMMISSIONER OF INCOME TAX (TDS)GHAZIABAD-201301. SC CHRISTOPHER ABRAHAM THIS INCOME TAX APPEAL HAVING COME UP FOR HEARING ON 03.09.2021,ALONG WITH ITA.67/2019 AND CONNECTED CASES, THE COURT ON THE SAME DAYDELIVERED THE FOLLOWING: ITA Nos. 67, 98, 75, 158, 105, 89, 104, 153, 129, 70, 77, 88, 100, 103, 106, 69, 91, 85, 156, 161, 94, 87, 101, 141, 84, 86, 138, 90, 95, 324 & 326/2019 -29- IN THE HIGH COURT OF KERALA AT ERNAKULAMPRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR.JUSTICE VIJU ABRAHAMFRIDAY, THE 3 DAY OF SEPTEMBER 2021 / 12TH BHADRA, 1943 ITA NO. 95 OF 2019 AGAINST THE ORDER IN ITA 379/2018 OF I.T.A.TRIBUNAL,COCHIN BENCH,ERNAKULAM APPELLANT/S: CATHOLIC SYRIAN BANK LTDCHOONAD BRANCH, MANJADIKUTTIYIL BUILDING, CHOONAD, ELIPPAKULAM P.O., ALAPPUZHA - 690 503. (PAN/TAN. )THIRUVANANTHAPURAM BY ADVS. JOSEPH MARKOSE (SR.), V.ABRAHAM MARKOSABRAHAM JOSEPH MARKOS, ISAAC THOMASALEXANDER JOSEPH MARKOS, SHARAD JOSEPH KODANTHARA RESPONDENT/S: THE DEPUTY COMMISSIONER OF INCOME TAX (TDS)CPC, GHAZIABAD - 201 301.THIRUVANANTHAPURAM SC CHRISTOPHER ABRAHAM -29- IN THE HIGH COURT OF KERALA AT ERNAKULAMPRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR.JUSTICE VIJU ABRAHAMFRIDAY, THE 3 DAY OF SEPTEMBER 2021 / 12TH BHADRA, 1943 ITA NO. 95 OF 2019 AGAINST THE ORDER IN ITA 379/2018 OF I.T.A.TRIBUNAL,COCHIN BENCH,ERNAKULAM APPELLANT/S: CATHOLIC SYRIAN BANK LTDCHOONAD BRANCH, MANJADIKUTTIYIL BUILDING, CHOONAD, ELIPPAKULAM P.O., ALAPPUZHA - 690 503. (PAN/TAN. )THIRUVANANTHAPURAM BY ADVS. JOSEPH MARKOSE (SR.), V.ABRAHAM MARKOSABRAHAM JOSEPH MARKOS, ISAAC THOMASALEXANDER JOSEPH MARKOS, SHARAD JOSEPH KODANTHARA RESPONDENT/S: THE DEPUTY COMMISSIONER OF INCOME TAX (TDS)CPC, GHAZIABAD - 201 301.THIRUVANANTHAPURAM SC CHRISTOPHER ABRAHAM THIS INCOME TAX APPEAL HAVING COME UP FOR HEARING ON 03.09.2021,ALONG WITH ITA.67/2019 AND CONNECTED CASES, THE COURT ON THE SAME DAYDELIVERED THE FOLLOWING: ITA Nos. 67, 98, 75, 158, 105, 89, 104, 153, 129, 70, 77, 88, 100, 103, 106, 69, 91, 85, 156, 161, 94, 87, 101, 141, 84, 86, 138, 90, 95, 324 & 326/2019 IN THE HIGH COURT OF KERALA AT ERNAKULAMPRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR.JUSTICE VIJU ABRAHAMFRIDAY, THE 3 DAY OF SEPTEMBER 2021 / 12TH BHADRA, 1943 ITA NO. 324 OF 2019 AGAINST THE ORDER IN ITA 289/2019 OF I.T.A.TRIBUNAL,COCHIN BENCH, ERNAKULAM APPELLANT/S: CSB BANK LIMITED(FORMERLY THE CATHOLIC SYRIAN BANK LTD.), CHERIYANAD BRANCH, PADINJARE NAKOLAKAL BUILDING, CHERIYANAD, CHENGANNUR TALUK, ALAPPUZHA- 689511 (PAN/TAN TVDT00784A) BY ADVS. JOSEPH MARKOSE (SR.), SRI.V.ABRAHAM MARKOSSRI.ABRAHAM JOSEPH MARKOS, SRI.ISAAC THOMASSHRI.ALEXANDER JOSEPH MARKOS, SHRI.SHARAD JOSEPH KODANTHARA RESPONDENT/S: THE DEPUTY COMMISSIONER OF INCOME TAX(TDS)CPC, GHAZIABAD- 201301. SC CHRISTOPHER ABRAHAM THIS INCOME TAX APPEAL HAVING COME UP FOR HEARING ON 03.09.2021,ALONG WITH ITA.67/2019 AND CONNECTED CASES, THE COURT ON THE SAME DAYDELIVERED THE FOLLOWING: ITA Nos. 67, 98, 75, 158, 105, 89, 104, 153, 129, 70, 77, 88, 100, 103, 106, 69, 91, 85, 156, 161, 94, 87, 101, 141, 84, 86, 138, 90, 95, 324 & 326/2019 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR.JUSTICE VIJU ABRAHAM FRIDAY, THE 3 DAY OF SEPTEMBER 2021 / 12TH BHADRA, 1943 ITA NO. 326 OF 2019 AGAINST THE ORDER IN ITA 283/2019 OF I.T.A.TRIBUNAL,COCHIN BENCH, ERNAKULAM APPELLANT/S: CSB BANK LIMITED(FORMERLY THE CATHOLIC SYRIAN BANK LTD) ALAPUZHA BRANCHG, GOLD MERCHANTS ASSOCIATION BUILDING, XVII/1859,MULLAKKAL,ALAPPUZHA-688 011 ( PAN/TAN.TVDT01556G), REPRESENTED BY ITS MANAGING DIRECTOR AND CEO MR,RAJENDRA , CHINNA VEERAPPAN, BY ADVS. JOSEPH MARKOSE (SR.), SRI.V.ABRAHAM MARKOSSRI.ABRAHAM JOSEPH MARKOS, SHRI.ALEXANDER JOSEPH MARKOSSHRI.SHARAD JOSEPH KODANTHARA, SRI.ISAAC THOMAS RESPONDENT/S: THE INCOME TAX OFFICER (TDS)ALAPPUZHA-688 001 SC CHRISTOPHER ABRAHAM THIS INCOME TAX APPEAL HAVING COME UP FOR HEARING ON 03.09.2021,ALONG WITH ITA.67/2019 AND CONNECTED CASES, THE COURT ON THE SAME DAYDELIVERED THE FOLLOWING: ITA Nos. 67, 98, 75, 158, 105, 89, 104, 153, 129, 70, 77, 88, 100, 103, 106, 69, 91, 85, 156, 161, 94, 87, 101, 141, 84, 86, 138, 90, 95, 324 & 326/2019 J U D G M E N T [ITA Nos.67/2019, 98/2019, 75/2019, 158/2019, 105/2019, 89/2019,104/2019, 153/2019, 129/2019, 70/2019, 77/2019, 88/2019, 100/2019, 103/2019,106/2019, 69/2019, 91/2019, 85/2019, 156/2019, 161/2019, 94/2019, 87/2019,101/2019, 141/2019, 84/2019, 86/2019, 138/2019, 90/2019, 95/2019, 324/2019,326/2019] S.V. Bhatti, J. Heard Advocate Mr Alexander Joseph Markos and StandingCounsel Mr Christopher Abraham for parties. Adv. Alexander Joseph Markos, counsel for the appellant, seeks indulgence of the Court to withdraw the Tax Appeals. The Income Tax Appeals stand dismissed as withdrawn. No orderas to costs. Sd/- jjj S.V.BHATTIJUDGESd/- VIJU ABRAHAMJUDGE J U D G M E N T [ITA Nos.67/2019, 98/2019, 75/2019, 158/2019, 105/2019, 89/2019,104/2019, 153/2019, 129/2019, 70/2019, 77/2019, 88/2019, 100/2019, 103/2019,106/2019, 69/2019, 91/2019, 85/2019, 156/2019, 161/2019, 94/2019, 87/2019,101/2019, 141/2019, 84/2019, 86/2019, 138/2019, 90/2019, 95/2019, 324/2019,326/2019] S.V. Bhatti, J. Heard Advocate Mr Alexander Joseph Markos and StandingCounsel Mr Christopher Abraham for parties. Adv. Alexander Joseph Markos, counsel for the appellant, seeks indulgence of the Court to withdraw the Tax Appeals. The Income Tax Appeals stand dismissed as withdrawn. No orderas to costs. Sd/- jjj S.V.BHATTIJUDGESd/- VIJU ABRAHAMJUDGE ITA Nos. 67, 98, 75, 158, 105, 89, 104, 153, 129, 70, 77, 88, 100, 103, 106, 69, 91, 85, 156, 161, 94, 87, 101, 141, 84, 86, 138, 90, 95, 324 & 326/2019 -33- APPENDIX OF ITA 98/2019 PETITIONER ANNEXURE ANNEXURE ATRUE COPY OF THE NOTICE OF INTIMATION DATED 27.2.2014.27.2.2014. ANNEXURE BTRUE COPY OF THE APPEAL DATED 18.02.2016 FILED BY THE APPELLANT BEFORE THE COMMISSIONER OF INCOME TAX (APPEALS), KOTTAYAM.THE APPELLANT BEFORE THE COMMISSIONER OF INCOME TAX (APPEALS), KOTTAYAM. ANNEXURE CTRUE COPY OF THE PETITION DATED 18.02.2016 TO CONDONE THE DELAY IN FILING THE APPEAL FILED BY THE APPELLANT.CONDONE THE DELAY IN FILING THE APPEAL FILED BY THE APPELLANT. ANNEXURE DTRUE COPY OF THE APPELLATE ORDER DATED 31.5.2018 PASSED BY THE COMMISSIONER OF INCOME TAX (APPEALS), KOTTAYAM.PASSED BY THE COMMISSIONER OF INCOME TAX (APPEALS), KOTTAYAM. ANNEXURE ETRUE COPY OF THE SECOND APPEAL DATED NIL -7-2018 FILED BY TGE APPELLANT BEFORE THE INCOME TAX APPELLATE TRIBUNAL, COCHIN BENCH.FILED BY TGE APPELLANT BEFORE THE INCOME TAX APPELLATE TRIBUNAL, COCHIN BENCH. ANNEXURE FTRUE COPY OF IMPUGNED COMMON ORDER DATED 08.10.2018 PASSED BY THE INCOME TAX APPELLATE TRIBUNAL, COCHIN BENCH IN I.T. APPEAL NO. 344/COCH/201808.10.2018 PASSED BY THE INCOME TAX APPELLATE TRIBUNAL, COCHIN BENCH IN I.T. APPEAL NO. 344/COCH/2018 ITA Nos. 67, 98, 75, 158, 105, 89, 104, 153, 129, 70, 77, 88, 100, 103, 106, 69, 91, 85, 156, 161, 94, 87, 101, 141, 84, 86, 138, 90, 95, 324 & 326/2019 -34- APPENDIX OF ITA 75/2019 PETITIONER ANNEXURE ANNEXURE ATRUE COPY OF THE NOTICE OF INFORMATION DATED 31.05.201431.05.2014 ANNEXURE BTRUE COPY OF THE APPEAL DATED 08.02.2016 FILED BY THE APPELLATE BEFORE THE COMMISSIONER OF INCOMETAX(APPEALS), KOTTAYAMTHE APPELLATE BEFORE THE COMMISSIONER OF INCOMETAX(APPEALS), KOTTAYAM ANNEXURE CTRUE COPY OF PETITION DATED 08.02.2016 TO CONDONETHE DELAY IN FILING THE APPEAL FILED BY THE APPELLANTTHE DELAY IN FILING THE APPEAL FILED BY THE APPELLANT ANNEXURE DTRUE COPY OF THE APPELLATE ORDER DATED 31.05.2018PASSED BY THE COMMISSIONER OF INCOMETAX(APPEALS)PASSED BY THE COMMISSIONER OF INCOMETAX(APPEALS) ANNEXURE ETRUE COPY OF THE SECOND APPEAL DATED NIL-7-2018 FILED BY THE APPELLATE BEFORE THE INCOME TAX APPELLATE TRIBUNAL, COCHIN BENCHFILED BY THE APPELLATE BEFORE THE INCOME TAX APPELLATE TRIBUNAL, COCHIN BENCH ANNEXURE FCERTIFIED COPY OF IMPUGNED COMMON ORDER DATED 08.10.2018 PASSED BY THE INCOME TAX APPELLATE TRIBUNAL, COCHIN BENCH IN IT. APPEAL NO.353/COCH/201808.10.2018 PASSED BY THE INCOME TAX APPELLATE TRIBUNAL, COCHIN BENCH IN IT. APPEAL NO.353/COCH/2018 ITA Nos. 67, 98, 75, 158, 105, 89, 104, 153, 129, 70, 77, 88, 100, 103, 106, 69, 91, 85, 156, 161, 94, 87, 101, 141, 84, 86, 138, 90, 95, 324 & 326/2019 -35- APPENDIX OF ITA 158/2019 PETITIONER ANNEXURE ANNEXURE-ATRUE COPY OF THE NOTICE OF INFORMATION DATED 31.5.201431.5.2014 ANNEXURE-BTRUE COPY OF THE APPEAL DATED 08.02.2016 FILED BY THE APPELLANT BEFORE THE COMMISSIONER OF INCOMETAX (APPEALS),KOTTAYAMTHE APPELLANT BEFORE THE COMMISSIONER OF INCOMETAX (APPEALS),KOTTAYAM ANNEXURE-CTRUE COPY OF THE PETITION DATED 08.02.2016 TO CONDONE THE DELAY IN FILING THE APPEAL FILED BY THE APPELLANTCONDONE THE DELAY IN FILING THE APPEAL FILED BY THE APPELLANT ITA Nos. 67, 98, 75, 158, 105, 89, 104, 153, 129, 70, 77, 88, 100, 103, 106, 69, 91, 85, 156, 161, 94, 87, 101, 141, 84, 86, 138, 90, 95, 324 & 326/2019 -35- APPENDIX OF ITA 158/2019 PETITIONER ANNEXURE ANNEXURE-ATRUE COPY OF THE NOTICE OF INFORMATION DATED 31.5.201431.5.2014 ANNEXURE-BTRUE COPY OF THE APPEAL DATED 08.02.2016 FILED BY THE APPELLANT BEFORE THE COMMISSIONER OF INCOMETAX (APPEALS),KOTTAYAMTHE APPELLANT BEFORE THE COMMISSIONER OF INCOMETAX (APPEALS),KOTTAYAM ANNEXURE-CTRUE COPY OF THE PETITION DATED 08.02.2016 TO CONDONE THE DELAY IN FILING THE APPEAL FILED BY THE APPELLANTCONDONE THE DELAY IN FILING THE APPEAL FILED BY THE APPELLANT ANNEXURE-DTRUE COPY OF THE APPELLATE ORDER DATED 31.5.2018 PASSED BY THE COMMISSIONER OF INCOMETAX (APPELAS),KOTTAYAMPASSED BY THE COMMISSIONER OF INCOMETAX (APPELAS),KOTTAYAM ANNEXURE-ETRUE COPY OF THE SECOND APPEAL DATED NIL-7-2018 FILED BY THE APPELLANT BEFORE THE INCOME TAX APPELLATE TRIBUNAL,COCHIN BENCHFILED BY THE APPELLANT BEFORE THE INCOME TAX APPELLATE TRIBUNAL,COCHIN BENCH ANNEXURE-FTRUE COPY OF IMPUGNED COMMON ORDER DATED 08.10.2018 PASSED BY THE INCOME TAX APPELLATE TRIBUNAL, COCHIN BENCH IN IT APPEAL NO.354/201808.10.2018 PASSED BY THE INCOME TAX APPELLATE TRIBUNAL, COCHIN BENCH IN IT APPEAL NO.354/2018 ITA Nos. 67, 98, 75, 158, 105, 89, 104, 153, 129, 70, 77, 88, 100, 103, 106, 69, 91, 85, 156, 161, 94, 87, 101, 141, 84, 86, 138, 90, 95, 324 & 326/2019 -36- APPENDIX OF ITA 105/2019 PETITIONER