Ita/79/2013 Of Tolin Rubbers Pvt. Ltd v. Commissioner Of Income Tax

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS MONDAY, THE 26 DAY OF JULY 2021 / 4TH SRAVANA, 1943 ITA NO. 57 OF 2013 AGAINST THE ORDER IN TA 406/Coch/2005 DATED 25.10.2012 OF I.T.A.TRIBUNAL,COCHIN BENCH, ERNAKULAM APPELLANT: K.V TOLINLEGAL HEIR OF LATE K.P. VARKEY, PROPRIETOR, M/S. TOLIN RUBBERS 26/1/111 M.C. ROAD, MATTOOR KALADY-683574.BY ADVS.SRI.M.GOPIKRISHNAN NAMBIARSRI.P.BENNY THOMASSRI.K.JOHN MATHAISMT.PREETHA S.NAIR RESPONDENT: COMMISSIONER OF INCOME TAXC R BUILDING, IS PRESS ROAD, ERNAKULAM, KOCHI-682018.BY ADV SRI.JOSE JOSEPH, SC, FOR INCOME TAX OTHER PRESENT: ADV KURYAN THOMAS FOR THE APPELLANT THIS INCOME TAX APPEAL HAVING COME UP FOR ADMISSION ON26.07.2021, ALONG WITH ITA.61/2013 AND CONNECTED CASES, THE COURTON THE SAME DAY DELIVERED THE FOLLOWING: IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS MONDAY, THE 26 DAY OF JULY 2021 / 4TH SRAVANA, 1943 ITA NO. 61 OF 2013 AGAINST THE ORDER IN ITA 412/Coch/2005 DATED 25.10.2012 OFI.T.A.TRIBUNAL,COCHIN BENCH, ERNAKULAM APPELLANT: K.V. TOLINPROPRIETOR, M/S.TOLIN PRE-TREADS, 26/A/111, M C ROAD, MATTOOR, KALADY-683 574.BY ADVS.SRI.M.GOPIKRISHNAN NAMBIARSRI.P.BENNY THOMASSRI.K.JOHN MATHAI RESPONDENT: COMMISSIONER OF INCOME TAXC R BUILDING, I S PRESS ROAD, ERNAKULAM, KOCHI-682 018.BY ADVS.SRI.P.K.RAVINDRANATHA MENON (SR.)SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS INCOME TAX APPEAL HAVING COME UP FOR ADMISSION ON26.07.2021, ALONG WITH ITA.57/2013 AND CONNECTED CASES, THE COURTON THE SAME DAY DELIVERED THE FOLLOWING: ITA Nos.57 of 2013 & conn.cases 3 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS MONDAY, THE 26 DAY OF JULY 2021 / 4TH SRAVANA, 1943 ITA NO. 62 OF 2013 AGAINST THE ORDER IN ITA 415/Coch/2005 DATED 25.10.2012 OFI.T.A.TRIBUNAL,COCHIN BENCH, ERNAKULAM APPELLANT: SHRI K.V.TOLINPROPRIETOR, M/S. TOLIN PRE-TREADS, 26/A/111, MC ROAD, MATTOOR, KALADY-683574.BY ADVS.SRI.M.GOPIKRISHNAN NAMBIARSRI.P.BENNY THOMASSRI.K.JOHN MATHAISMT.PREETHA S.NAIR RESPONDENT: COMMISSIONER OF INCOME TAXC R BUILDING, IS PRESS ROAD, ERNAKULAM, KOCHI-682018.BY ADV SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS INCOME TAX APPEAL HAVING COME UP FOR ADMISSION ON26.07.2021, ALONG WITH ITA.57/2013 AND CONNECTED CASES, THE COURTON THE SAME DAY DELIVERED THE FOLLOWING: IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS MONDAY, THE 26 DAY OF JULY 2021 / 4TH SRAVANA, 1943 ITA NO. 63 OF 2013 AGAINST THE ORDER IN ITA 418/Coch/2005 DATED 25.10.2012 OF I.T.A.TRIBUNAL,COCHIN BENCH, ERNAKULAM APPELLANT: SMT.ANNIE VARKEYPROPRIETOR, M/S.TOSHMA RUBBER PRODUCTS, 26/A/111, M C ROAD, MATTOOR, KALADY-683 574.BY ADVS.SRI.M.GOPIKRISHNAN NAMBIARSMT.PREETHA S NAIRSRI.P.BENNY THOMASSRI.K.JOHN MATHAI RESPONDENT: COMMISSIONER OF INCOME TAXC R BUILDING, I S PRESS ROAD, ERNAKULAM, KOCHI-682 018.BY ADV SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS INCOME TAX APPEAL HAVING COME UP FOR ADMISSION ON26.07.2021, ALONG WITH ITA.57/2013 AND CONNECTED CASES, THE COURTON THE SAME DAY DELIVERED THE FOLLOWING: IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS MONDAY, THE 26 DAY OF JULY 2021 / 4TH SRAVANA, 1943 ITA NO. 64 OF 2013 AGAINST THE ORDER IN ITA 419/Coch/2005 DATED 25.10.2012 OFI.T.A.TRIBUNAL,COCHIN BENCH, ERNAKULAM APPELLANT/RESPONDENT: RESPONDENT: COMMISSIONER OF INCOME TAXC R BUILDING, I S PRESS ROAD, ERNAKULAM, KOCHI-682 018.BY ADV SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS INCOME TAX APPEAL HAVING COME UP FOR ADMISSION ON26.07.2021, ALONG WITH ITA.57/2013 AND CONNECTED CASES, THE COURTON THE SAME DAY DELIVERED THE FOLLOWING: IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS MONDAY, THE 26 DAY OF JULY 2021 / 4TH SRAVANA, 1943 ITA NO. 64 OF 2013 AGAINST THE ORDER IN ITA 419/Coch/2005 DATED 25.10.2012 OFI.T.A.TRIBUNAL,COCHIN BENCH, ERNAKULAM APPELLANT/RESPONDENT: SMT.ANNIE VARKEYPROPRIETOR, M/S.TOSHMA RUBBER PRODUCTS, 26/A/111, M C ROAD, MATTOOR, KALADY-683 574.BY ADVS.SRI.M.GOPIKRISHNAN NAMBIARSRI.P.BENNY THOMASSRI.K.JOHN MATHAISMT.PREETHA S.NAIR RESPONDENT/APPELLANT: COMMISSIONER OF INCOME TAXC R BUILDING, I S PRESS ROAD, ERNAKULAM, KOCHI-682 018.BY ADV SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS INCOME TAX APPEAL HAVING COME UP FOR ADMISSION ON26.07.2021, ALONG WITH ITA.57/2013 AND CONNECTED CASES, THE COURTON THE SAME DAY DELIVERED THE FOLLOWING: IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS MONDAY, THE 26 DAY OF JULY 2021 / 4TH SRAVANA, 1943 ITA NO. 65 OF 2013 AGAINST THE ORDER IN ITA 422/Coch/2005 DATED 25.10.2012 OFI.T.A.TRIBUNAL,COCHIN BENCH, ERNAKULAM APPELLANT/RESPONDENT: SMT.ANNIE VARKEYPROPRIETOR, M/S. TOSHMA RUBBER PRODUCTS, 26/1/111, MC ROAD, MATTOOR, KALADY 683 574.BY ADVS.SRI.M.GOPIKRISHNAN NAMBIARSRI.P.BENNY THOMASSRI.K.JOHN MATHAISMT.PREETHA S.NAIR RESPONDENT: COMMISSIONER OF INCOME TAXCR BUILDING, I S PRESS ROAD, ERNAKULAM, KOCHI 682 018.BY ADVS.SRI.P.K.RAVINDRANATHA MENON (SR.)SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS INCOME TAX APPEAL HAVING COME UP FOR ADMISSION ON26.07.2021, ALONG WITH ITA.57/2013 AND CONNECTED CASES, THE COURTON THE SAME DAY DELIVERED THE FOLLOWING: ITA Nos.57 of 2013 & conn.cases 7 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS MONDAY, THE 26 DAY OF JULY 2021 / 4TH SRAVANA, 1943 ITA NO. 66 OF 2013 AGAINST THE ORDER IN ITA 423/Coch/2005 DATED 25.10.2012 OF I.T.A.TRIBUNAL,COCHIN BENCH, ERNAKULAM APPELLANT: SMT.ANNIE VARKEYPROPRIETOR, M/S.TOSHMA RUBBER PRODUCTS, 26/A/111, M C ROAD, MATTOOR, KALADY, PIN 683574.BY ADVS.SRI.M.GOPIKRISHNAN NAMBIARSRI.P.BENNY THOMASSRI.K.JOHN MATHAISMT.PREETHA S.NAIR RESPONDENT: COMMISSIONER OF INCOME TAXC R BUILDING, I.S.PRESS ROAD, ERNAKULAM, KOCHI-682018.BY ADVS.SRI.P.K.RAVINDRANATHA MENON (SR.)SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS INCOME TAX APPEAL HAVING COME UP FOR ADMISSION ON26.07.2021, ALONG WITH ITA.57/2013 AND CONNECTED CASES, THE COURTON THE SAME DAY DELIVERED THE FOLLOWING: ITA Nos.57 of 2013 &conn.cases 8 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS MONDAY, THE 26 DAY OF JULY 2021 / 4TH SRAVANA, 1943 ITA NO. 67 OF 2013 AGAINST THE ORDER IN ITA 411/Coch/2005 DATED 25.10.2012 OFI.T.A.TRIBUNAL,COCHIN BENCH, ERNAKULAM APPELLANT/RESPONDENT: SHRI.K.V.TOLINLEGAL HEIR OF LATE K.P.VARKEY, PROPRIETORY M/S. TOLLIN RUBBERS, 26/1/111, MC ROAD, MATTOOR, KALADY 683 574.BY ADVS.SRI.M.GOPIKRISHNAN NAMBIARSRI.P.BENNY THOMASSRI.K.JOHN MATHAISMT.PREETHA S.NAIR RESPONDENT/APPELLANT IN ITA: COMMISSIONER OF INCOME TAXC.R BUILDING, IS PRESS ROAD, ERNAKULAM, KOCHI 682 018.BY ADVS.SRI.P.K.RAVINDRANATHA MENON (SR.)SRI.JOSE JOSEPH, SC, FOR INCOME TAX IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS MONDAY, THE 26 DAY OF JULY 2021 / 4TH SRAVANA, 1943 ITA NO. 67 OF 2013 AGAINST THE ORDER IN ITA 411/Coch/2005 DATED 25.10.2012 OFI.T.A.TRIBUNAL,COCHIN BENCH, ERNAKULAM APPELLANT/RESPONDENT: SHRI.K.V.TOLINLEGAL HEIR OF LATE K.P.VARKEY, PROPRIETORY M/S. TOLLIN RUBBERS, 26/1/111, MC ROAD, MATTOOR, KALADY 683 574.BY ADVS.SRI.M.GOPIKRISHNAN NAMBIARSRI.P.BENNY THOMASSRI.K.JOHN MATHAISMT.PREETHA S.NAIR RESPONDENT/APPELLANT IN ITA: COMMISSIONER OF INCOME TAXC.R BUILDING, IS PRESS ROAD, ERNAKULAM, KOCHI 682 018.BY ADVS.SRI.P.K.RAVINDRANATHA MENON (SR.)SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS INCOME TAX APPEAL HAVING COME UP FOR ADMISSION ON26.07.2021, ALONG WITH ITA.57/2013 AND CONNECTED CASES, THE COURTON THE SAME DAY DELIVERED THE FOLLOWING: IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS MONDAY, THE 26 DAY OF JULY 2021 / 4TH SRAVANA, 1943 ITA NO. 68 OF 2013 AGAINST THE ORDER IN ITA 420/COCH/2005 DATED 25.10.2012 OFI.T.A.TRIBUNAL,COCHIN BENCH, ERNAKULAM APPELLANT: ANNIE VARKEYM/S. TOSHMA RUBBER PRODUCTS, 26/A/III, M.C.ROAD MATTOOR, KALADY683 574BY ADVS.SRI.M.GOPIKRISHNAN NAMBIARSRI.P.BENNY THOMASSRI.K.JOHN MATHAISMT.PREETHA S.NAIR RESPONDENT: COMMISSIONER OF INCOME TAXC.R. BUILDING, I.S.PRESS ROAD, ERNAKULAM, KOCHI 682018BY ADV SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS INCOME TAX APPEAL HAVING COME UP FOR ADMISSION ON26.07.2021, ALONG WITH ITA.57/2013 AND CONNECTED CASES, THE COURTON THE SAME DAY DELIVERED THE FOLLOWING: conn.cases 10 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS MONDAY, THE 26 DAY OF JULY 2021 / 4TH SRAVANA, 1943 ITA NO. 69 OF 2013 AGAINST THE ORDER IN ITA 413/COCH/2005 DATED 25.10.2012 OFI.T.A.TRIBUNAL,COCHIN BENCH, ERNAKULAM APPELLANT: SHRI.K.V.TOLINPROPRIETOR,M/S. TOLIN PRE-TREADS,26/A/III,MC ROAD MATTOOR,KALADY 683574BY ADVS.SRI.M.GOPIKRISHNAN NAMBIARSRI.P.BENNY THOMASSRI.K.JOHN MATHAISMT.PREETHA S.NAIR RESPONDENT: COMMISSIONER OF INCOME TAXC R BUILDING IS PRESS ROAD ERNAKULAM KOCHI 682018BY ADVS.SRI.P.K.RAVINDRANATHA MENON (SR.)SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS INCOME TAX APPEAL HAVING COME UP FOR ADMISSION ON26.07.2021, ALONG WITH ITA.57/2013 AND CONNECTED CASES, THE COURTON THE SAME DAY DELIVERED THE FOLLOWING: conn.cases 11 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS MONDAY, THE 26 DAY OF JULY 2021 / 4TH SRAVANA, 1943 ITA NO. 70 OF 2013 AGAINST THE ORDER IN ITA 421/COCH/2005 DATED 25.10.2012 OFI.T.A.TRIBUNAL,COCHIN BENCH, ERNAKULAM APPELLANT: SMT. ANNIE VARKEY, PROPRIETORM/S. THOSHMA RUBBER PRODUCTS, 26/A/111, M.C. ROAD, MATOOR, KALADY - 683 574.BY ADVS.SRI.M.GOPIKRISHNAN NAMBIARSRI.P.BENNY THOMASSRI.K.JOHN MATHAISMT.PREETHA S.NAIR RESPONDENT: COMMISSIONER OF INCOME TAXC R BUILDINGS, I.S. PRESS ROAD, ERNAKULAM, KOCHI - 682 018.BY ADV SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS INCOME TAX APPEAL HAVING COME UP FOR ADMISSION ON26.07.2021, ALONG WITH ITA.57/2013 AND CONNECTED CASES, THE COURTON THE SAME DAY DELIVERED THE FOLLOWING: IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS MONDAY, THE 26 DAY OF JULY 2021 / 4TH SRAVANA, 1943 ITA NO. 71 OF 2013 AGAINST THE ORDER IN ITA 409/COCH/2005 DATED 25.10.2012 OFI.T.A.TRIBUNAL,COCHIN BENCH, ERNAKULAM APPELLANT/RESPONDENT: RESPONDENT: COMMISSIONER OF INCOME TAXC R BUILDINGS, I.S. PRESS ROAD, ERNAKULAM, KOCHI - 682 018.BY ADV SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS INCOME TAX APPEAL HAVING COME UP FOR ADMISSION ON26.07.2021, ALONG WITH ITA.57/2013 AND CONNECTED CASES, THE COURTON THE SAME DAY DELIVERED THE FOLLOWING: IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS MONDAY, THE 26 DAY OF JULY 2021 / 4TH SRAVANA, 1943 ITA NO. 71 OF 2013 AGAINST THE ORDER IN ITA 409/COCH/2005 DATED 25.10.2012 OFI.T.A.TRIBUNAL,COCHIN BENCH, ERNAKULAM APPELLANT/RESPONDENT: K.V.TOLINLEGAL HEIR OF LATE K.P VARKEY, PROPRIETOR,M/S.TOLIN RUBBERS, 26/A/111, M.G.ROAD, MATTOOR,KALADY 683 574.BY ADVS.SRI.M.GOPIKRISHNAN NAMBIARSRI.P.BENNY THOMASSRI.K.JOHN MATHAISMT.PREETHA S.NAIR RESPONDENT/APPELLANT IN ITA: COMMISSIONER OF INCOME TAXC R BUILDING, I.S PRESS ROAD, ERNAKULAM,KOCHI - 682 018.BY ADVS.SRI.P.K.RAVINDRANATHA MENON (SR.)SRI.JOSE JOSEPH, SC, FOR INCOME TAXTHIS INCOME TAX APPEAL HAVING COME UP FOR ADMISSION ON26.07.2021, ALONG WITH ITA.57/2013 AND CONNECTED CASES, THE COURTON THE SAME DAY DELIVERED THE FOLLOWING: ITA Nos.57 of 2013 &conn.cases 13 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS MONDAY, THE 26 DAY OF JULY 2021 / 4TH SRAVANA, 1943 ITA NO. 72 OF 2013 AGAINST THE ORDER IN ITA 407/COCH/2005 DATED 25.10.2012 OFI.T.A.TRIBUNAL,COCHIN BENCH, ERNAKULAM APPELLANT: SHRI. K.V.TOLINLEGAL HEIR OF LATE K.P.VARKEY, PROPRIETOR, M/S.TOLIN RUBBERS, 26/A/111, MC ROAD, MATTOOR, KALADY-683584.BY ADVS.SRI.M.GOPIKRISHNAN NAMBIARSRI.P.BENNY THOMASSRI.K.JOHN MATHAISMT.PREETHA S.NAIR RESPONDENT/APPELLANT IN ITA: COMMISSIONER OF INCOME TAXCR BUILDING, I S PRESS ROAD, ERNAKULAM, KOCHI-682 018.BY ADV SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS INCOME TAX APPEAL HAVING COME UP FOR ADMISSION ON26.07.2021, ALONG WITH ITA.57/2013 AND CONNECTED CASES, THE COURTON THE SAME DAY DELIVERED THE FOLLOWING: conn.cases 14 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS MONDAY, THE 26 DAY OF JULY 2021 / 4TH SRAVANA, 1943 ITA NO. 73 OF 2013 AGAINST THE ORDER IN ITA 410/COCH/2005 DATED 25.10.2012 OFI.T.A.TRIBUNAL,COCHIN BENCH, ERNAKULAM APPELLANT/RESPONDENT IN ITA: SHRI K.V.TOLINLEGAL HEIR OF LATE K.P.VARKEY, PROPRIETOR, M/S.TOLIN RUBBERS, 26/A/111, M C ROAD, MATTOOR, KALADY-683574.BY ADVS.SRI.M.GOPIKRISHNAN NAMBIARSRI.P.BENNY THOMASSRI.K.JOHN MATHAISMT.PREETHA S.NAIR RESPONDENT/APPELLANT IN ITA: COMMISSIONER OF INCOME TAXC R BUILDING, I S PRESS ROAD, ERNAKULAM, KOCHI-682018.BY ADVS.SRI.P.K.RAVINDRANATHA MENON (SR.)SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS INCOME TAX APPEAL HAVING COME UP FOR ADMISSION ON26.07.2021, ALONG WITH ITA.57/2013 AND CONNECTED CASES, THE COURTON THE SAME DAY DELIVERED THE FOLLOWING: IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS MONDAY, THE 26 DAY OF JULY 2021 / 4TH SRAVANA, 1943 ITA NO. 74 OF 2013 AGAINST THE ORDER IN ITA 408/COCH/2005 DATED 25.10.2012 OFI.T.A.TRIBUNAL,COCHIN BENCH, ERNAKULAM APPELLANT/RESPONDENT IN ITA: K.V.TOLINLEGAL HEIR OF LATE K.P.VARKEY, PROPRIETOR, M/S.TOLIN RUBBERS, 26/A/111, M.C.ROAD, MATTOOR, KALADY - 683 574.BY ADVS.SRI.M.GOPIKRISHNAN NAMBIARSRI.P.BENNY THOMASSRI.K.JOHN MATHAISMT.PREETHA S.NAIR RESPONDENT/APPELLANT IN ITA: COMMISSIONER OF INCOME TAX,C R BUILDING, I S PRESS ROAD, ERNAKULAM, KOCHI - 682 018.BY ADV SRI.JOSE JOSEPH, SC, FOR INCOME TAX IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS MONDAY, THE 26 DAY OF JULY 2021 / 4TH SRAVANA, 1943 ITA NO. 74 OF 2013 AGAINST THE ORDER IN ITA 408/COCH/2005 DATED 25.10.2012 OFI.T.A.TRIBUNAL,COCHIN BENCH, ERNAKULAM APPELLANT/RESPONDENT IN ITA: K.V.TOLINLEGAL HEIR OF LATE K.P.VARKEY, PROPRIETOR, M/S.TOLIN RUBBERS, 26/A/111, M.C.ROAD, MATTOOR, KALADY - 683 574.BY ADVS.SRI.M.GOPIKRISHNAN NAMBIARSRI.P.BENNY THOMASSRI.K.JOHN MATHAISMT.PREETHA S.NAIR RESPONDENT/APPELLANT IN ITA: COMMISSIONER OF INCOME TAX,C R BUILDING, I S PRESS ROAD, ERNAKULAM, KOCHI - 682 018.BY ADV SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS INCOME TAX APPEAL HAVING COME UP FOR ADMISSION ON26.07.2021, ALONG WITH ITA.57/2013 AND CONNECTED CASES, THE COURTON THE SAME DAY DELIVERED THE FOLLOWING: IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS MONDAY, THE 26 DAY OF JULY 2021 / 4TH SRAVANA, 1943 ITA NO. 79 OF 2013 AGAINST THE ORDER IN ITA 457/COCH/2006 DATED 25.10.2012 OFI.T.A.TRIBUNAL,COCHIN BENCH, ERNAKULAM APPELLANT/ASSESSEE/RESPONDENT IN ITA: TOLIN RUBBERS PVT. LTDBY ADVS.SRI.M.GOPIKRISHNAN NAMBIARSRI.P.BENNY THOMASSRI.K.JOHN MATHAISMT.PREETHA S.NAIR RESPONDENT/REVENUE/APPELLANT IN ITA: COMMISSIONER OF INCOME TAXBY ADV SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS INCOME TAX APPEAL HAVING COME UP FOR ADMISSION ON26.07.2021, ALONG WITH ITA.57/2013 AND CONNECTED CASES, THE COURTON THE SAME DAY DELIVERED THE FOLLOWING: conn.cases 17 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS MONDAY, THE 26 DAY OF JULY 2021 / 4TH SRAVANA, 1943 ITA NO. 80 OF 2013 AGAINST THE ORDER IN ITA 417/COCH/2005 DATED 25.10.2012 OFI.T.A.TRIBUNAL,COCHIN BENCH, ERNAKULAM APPELLANT/RESPONDENT IN ITA: SHRI. K.V.TOLINPROPRIETOR, M/S. TOLIN PRE-TREADS, 26/A/111, M C ROAD, MATTOOR, KALADY-683574.BY ADVS.SRI.M.GOPIKRISHNAN NAMBIARSRI.P.BENNY THOMASSRI.K.JOHN MATHAISMT.PREETHA S.NAIR RESPONDENT/APPELLANT IN ITA: COMMISSIONER OF INCOME TAXCR BUILDING, IS PRESS ROAD, ERNAKULAM, KOCHI 682018.BY ADV SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS INCOME TAX APPEAL HAVING COME UP FOR ADMISSION ON26.07.2021, ALONG WITH ITA.57/2013 AND CONNECTED CASES, THE COURTON THE SAME DAY DELIVERED THE FOLLOWING: IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS MONDAY, THE 26 DAY OF JULY 2021 / 4TH SRAVANA, 1943 ITA NO. 81 OF 2013 AGAINST THE ORDER IN ITA 416/COCH/2005 DATED 25.10.2012 OFI.T.A.TRIBUNAL,COCHIN BENCH, ERNAKULAM APPELLANT/RESPONDENT IN ITA: SHRI. K.V.TOLINPROPRIETOR, M/S. TOLIN PRE TREADS, 26/A/111, M.C. ROAD,MATTOOR, KALADY -683 574.BY ADVS.SRI.M.GOPIKRISHNAN NAMBIARSRI.P.BENNY THOMASSRI.K.JOHN MATHAI RESPONDENT/APPELLANT IN ITA: COMMISSIONER OF INCOME TAXC.R. BUILDING, I.S PRESS ROAD, ERNAKULAM, KOCHI - 682 018.BY ADV SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS INCOME TAX APPEAL HAVING COME UP FOR ADMISSION ON26.07.2021, ALONG WITH ITA.57/2013 AND CONNECTED CASES, THE COURTON THE SAME DAY DELIVERED THE FOLLOWING: IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS MONDAY, THE 26 DAY OF JULY 2021 / 4TH SRAVANA, 1943 ITA NO. 82 OF 2013 AGAINST THE ORDER IN ITA 414/COCH/2005 DATED 25.10.2012 OFI.T.A.TRIBUNAL,COCHIN BENCH, ERNAKULAM APPELLANT/RESPONDENT IN ITA: SHRI.K.V.TOLINM/S.TOLIN PRE-TREADS, 26/1/111, M.C.ROAD, MATTOOR KALADY 683 574BY ADVS.SRI.M.GOPIKRISHNAN NAMBIARSRI.P.BENNY THOMASSRI.K.JOHN MATHAISMT.PREETHA S.NAIR RESPONDENT/APPELLANT IN ITA: THIS INCOME TAX APPEAL HAVING COME UP FOR ADMISSION ON26.07.2021, ALONG WITH ITA.57/2013 AND CONNECTED CASES, THE COURTON THE SAME DAY DELIVERED THE FOLLOWING: IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS MONDAY, THE 26 DAY OF JULY 2021 / 4TH SRAVANA, 1943 ITA NO. 82 OF 2013 AGAINST THE ORDER IN ITA 414/COCH/2005 DATED 25.10.2012 OFI.T.A.TRIBUNAL,COCHIN BENCH, ERNAKULAM APPELLANT/RESPONDENT IN ITA: SHRI.K.V.TOLINM/S.TOLIN PRE-TREADS, 26/1/111, M.C.ROAD, MATTOOR KALADY 683 574BY ADVS.SRI.M.GOPIKRISHNAN NAMBIARSRI.P.BENNY THOMASSRI.K.JOHN MATHAISMT.PREETHA S.NAIR RESPONDENT/APPELLANT IN ITA: COMMISSIONER OF INCOME TAXC.R. BUILDING, I.S.PRESS ROAD, ERNAKULAM, KOCHI 682018BY ADV SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS INCOME TAX APPEAL HAVING COME UP FOR ADMISSION ON26.07.2021, ALONG WITH ITA.57/2013 AND CONNECTED CASES, THE COURTON THE SAME DAY DELIVERED THE FOLLOWING: IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS MONDAY, THE 26 DAY OF JULY 2021 / 4TH SRAVANA, 1943 ITA NO. 86 OF 2013 AGAINST THE ORDER IN ITA 617/COCH/2011 DATED 25.10.2012 OFI.T.A.TRIBUNAL,COCHIN BENCH, ERNAKULAM APPELLANT/RESPONDENT: THE COMMISSIONER OF INCOME TAXCOCHIN.BY ADV SRI.JOSE JOSEPH, SC, FOR INCOME TAX RESPONDENT/APPELLANT: M/S. TOLIN RUBBERS PRIVATE LIMITED26/A/111 M.C.ROAD, MATTOOR, KALADY-683 574.BY ADVS.SRI.M.GOPIKRISHNAN NAMBIARSRI.K.JOHN MATHAISRI.JOSON MANAVALANSRI.KURYAN THOMASSRI.PAULOSE C. ABRAHAM THIS INCOME TAX APPEAL HAVING COME UP FOR ADMISSION ON26.07.2021, ALONG WITH ITA.57/2013 AND CONNECTED CASES, THE COURTON THE SAME DAY DELIVERED THE FOLLOWING: conn.cases 21 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS MONDAY, THE 26 DAY OF JULY 2021 / 4TH SRAVANA, 1943 ITA NO. 89 OF 2013 AGAINST THE ORDER IN ITA 622/COCH/2011 DATED 25.10.2012 OFI.T.A.TRIBUNAL,COCHIN BENCH, ERNAKULAM APPELLANT: THE COMMISSIONER OF INCOME TAX-ICOCHINBY ADVS.SRI.P.K.R.MENON,SR.COUNSEL, GOI(TAXES)SRI.JOSE JOSEPH, SC, FOR INCOME TAX RESPONDENT: M/S.TOLIN RUBBERS PRIVATE LIMITED26/A/111, M.C.ROAD, MATTOOR, KALADY 683 574.BY ADVS.SRI.M.GOPIKRISHNAN NAMBIARSRI.K.JOHN MATHAISRI.JOSON MANAVALANSRI.KURYAN THOMASSRI.PAULOSE C. ABRAHAM THIS INCOME TAX APPEAL HAVING COME UP FOR ADMISSION ON26.07.2021, ALONG WITH ITA.57/2013 AND CONNECTED CASES, THE COURTON THE SAME DAY DELIVERED THE FOLLOWING: IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS MONDAY, THE 26 DAY OF JULY 2021 / 4TH SRAVANA, 1943 ITA NO. 94 OF 2013 AGAINST THE ORDER IN ITA 621/COCH/2011 DATED 25.10.2012 OFI.T.A.TRIBUNAL,COCHIN BENCH, ERNAKULAM APPELLANT/RESPONDENT: THE COMMISSIONER OF INCOME TAXCOCHIN.BY ADVS.SRI.P.K. RAVEENDRANATHA MENON (SR)SRI.JOSE JOSEPH, SC, FOR INCOME TAX RESPONDENT/APPELLANT: M/S. TOLLIN RUBBERS PRIVATE LIMITED26/A/111, M.C.ROAD, MATTOOR, KALADY - 683 574.BY ADVS.SRI.M.GOPIKRISHNAN NAMBIARSRI.K.JOHN MATHAISRI.JOSON MANAVALANSRI.KURYAN THOMASSRI.PAULOSE C. ABRAHAM THIS INCOME TAX APPEAL HAVING COME UP FOR ADMISSION ON26.07.2021, ALONG WITH ITA.57/2013 AND CONNECTED CASES, THE COURTON THE SAME DAY DELIVERED THE FOLLOWING: IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS MONDAY, THE 26 DAY OF JULY 2021 / 4TH SRAVANA, 1943 ITA NO. 95 OF 2013 AGAINST THE ORDER IN ITA 620/COCH/2011 DATED 25.10.2012 OFI.T.A.TRIBUNAL,COCHIN BENCH, ERNAKULAM APPELLANT/RESPONDENT: RESPONDENT/APPELLANT: M/S. TOLLIN RUBBERS PRIVATE LIMITED26/A/111, M.C.ROAD, MATTOOR, KALADY - 683 574.BY ADVS.SRI.M.GOPIKRISHNAN NAMBIARSRI.K.JOHN MATHAISRI.JOSON MANAVALANSRI.KURYAN THOMASSRI.PAULOSE C. ABRAHAM THIS INCOME TAX APPEAL HAVING COME UP FOR ADMISSION ON26.07.2021, ALONG WITH ITA.57/2013 AND CONNECTED CASES, THE COURTON THE SAME DAY DELIVERED THE FOLLOWING: IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS MONDAY, THE 26 DAY OF JULY 2021 / 4TH SRAVANA, 1943 ITA NO. 95 OF 2013 AGAINST THE ORDER IN ITA 620/COCH/2011 DATED 25.10.2012 OFI.T.A.TRIBUNAL,COCHIN BENCH, ERNAKULAM APPELLANT/RESPONDENT: THE COMMISSIONER OF INCOME TAX-1, COCHINBY ADVS.SRI.P.K.R.MENON,SR.COUNSEL, GOI(TAXES)SRI.JOSE JOSEPH, SC, FOR INCOME TAX RESPONDENT/APPELLANT: M/S. TOLIN RUBBERS PRIVATE LIMITED26/A/111, M.C ROAD, MATTOOR, KALADY 683574BY ADVS.SRI.M.GOPIKRISHNAN NAMBIARSRI.K.JOHN MATHAISRI.JOSON MANAVALANSRI.KURYAN THOMASSRI.PAULOSE C. ABRAHAM THIS INCOME TAX APPEAL HAVING COME UP FOR ADMISSION ON26.07.2021, ALONG WITH ITA.57/2013 AND CONNECTED CASES, THE COURTON THE SAME DAY DELIVERED THE FOLLOWING: conn.cases 24 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS MONDAY, THE 26 DAY OF JULY 2021 / 4TH SRAVANA, 1943 ITA NO. 115 OF 2013 AGAINST THE ORDER IN ITA 619/COCH/2011 DATED 25.10.2012 OF I.T.A.TRIBUNAL,COCHIN BENCH, ERNAKULAM APPELLANT: THE COMMISSIONER OF INCOME TAX-1COCHIN.BY ADVS.SRI.P.K.R.MENON,SR.COUNSEL, GOI(TAXES)SRI.JOSE JOSEPH, SC, FOR INCOME TAX RESPONDENT: M/S.TOLIN RUBBERS PRIVATE LIMITED26/A/111.M.C.ROAD,MATTOOR,KALADY-683574.BY ADVS.SRI.M.GOPIKRISHNAN NAMBIARSRI.K.JOHN MATHAISRI.JOSON MANAVALANSRI.KURYAN THOMASSRI.PAULOSE C. ABRAHAM THIS INCOME TAX APPEAL HAVING COME UP FOR ADMISSION ON26.07.2021, ALONG WITH ITA.57/2013 AND CONNECTED CASES, THE COURTON THE SAME DAY DELIVERED THE FOLLOWING: ITA Nos.57 of 2013 & conn.cases 25 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS MONDAY, THE 26 DAY OF JULY 2021 / 4TH SRAVANA, 1943 ITA NO. 120 OF 2013 AGAINST THE ORDER IN ITA 618/COCH/2011 DATED 25.10.2012 OF I.T.A.TRIBUNAL,COCHIN BENCH, ERNAKULAM APPELLANT: THE COMMISSIONER OF INCOME TAX-ICOCHIN.BY ADV SRI.JOSE JOSEPH, SC, FOR INCOME TAX RESPONDENT: M/S TOLIN RUBBERS PRIVATE LIMITED26/A/111.M.C.ROAD, MATTOOR, KALADY-683574.BY ADVS.SRI.M.GOPIKRISHNAN NAMBIARSRI.K.JOHN MATHAISRI.JOSON MANAVALANSRI.KURYAN THOMASSRI.PAULOSE C. ABRAHAM THIS INCOME TAX APPEAL HAVING COME UP FOR ADMISSION ON26.07.2021, ALONG WITH ITA.57/2013 AND CONNECTED CASES, THE COURTON THE SAME DAY DELIVERED THE FOLLOWING: JUDGMENT [ITA Nos.57/2013, 61/2013, 62/2013, 63/2013, 64/2013, 65/2013,66/2013, 67/2013, 68/2013, 69/2013, 70/2013, 71/2013, 72/2013,73/2013, 74/2013, 79/2013, 80/2013, 81/2013, 82/2013, 86/2013,89/2013, 94/2013, 95/2013, 115/2013, 120/2013] S.V.Bhatti, J. Heard learned Standing Counsel Mr.Jose Joseph andAdv.Kuryan Thomas for the parties. 2. Revenue and the assessee(s) are the appellants in the instant batch of appeals. The details of the appellants and the orders fromwhich the appeals are filed are stated as follows: ITA Nos.57 of 2013 & conn.cases 27 ITA Nos.57 of 2013 & conn.cases 28 ITA Nos.57 of 2013 & conn.cases 29 JUDGMENT [ITA Nos.57/2013, 61/2013, 62/2013, 63/2013, 64/2013, 65/2013,66/2013, 67/2013, 68/2013, 69/2013, 70/2013, 71/2013, 72/2013,73/2013, 74/2013, 79/2013, 80/2013, 81/2013, 82/2013, 86/2013,89/2013, 94/2013, 95/2013, 115/2013, 120/2013] S.V.Bhatti, J. Heard learned Standing Counsel Mr.Jose Joseph andAdv.Kuryan Thomas for the parties. 2. Revenue and the assessee(s) are the appellants in the instant batch of appeals. The details of the appellants and the orders fromwhich the appeals are filed are stated as follows: ITA Nos.57 of 2013 & conn.cases 27 ITA Nos.57 of 2013 & conn.cases 28 ITA Nos.57 of 2013 & conn.cases 29 3. Adv.Kuryan Thomas, on instructions, informs the Court thatassessee(s) has availed the option to settle the dispute covered by the disputepending in the above matters under 'vivad se viswas' scheme now operatedby the Government of India. The assessee(s), hence, do not want toprosecute the appeals filed by them. Statement is recorded. In the result, the appeals filed by the assessee(s) are dismissed. 4. The Revenue, aggrieved by the order of Tribunal as noted above hasfiled a few appeals. 5. The assessee(s) since has availed the option of settling the subjectdisputes under vivad-se-viswas scheme, the appeals filed by the revenue aredismissed. The assessee(s) is yet to receive certificate in Form No.III fromthe competent authority. The assessee(s) thereafter is under obligation topay the amount determined and directed by the department. Consideringthe stage at which the appeals are dismissed by taking note of thedevelopments taking place during the pendency of the appeal, with a viewto protect the interest of the assessee(s) and the revenue, it is made clear that if the assessee(s) could not avail the benefit of settlement or if inspite ofpassing the order, the assessee(s) fails to deposit the amount stipulated in ITA Nos.57 of 2013 & conn.cases 30 Form No.III and the object of availing the remedy under 'vivad se viswas' gets obliterated and cannot reach a logical conclusion desired in this behalf,then the assessee(s) and the revenue are given liberty to file petition forrecalling the instant order and hear their respective appeals on merit. The appeals filed by the assessee(s) and revenue are dismissed bygranting liberty as indicated above. sd/- S.V.BHATTI Judge sd/- BECHU KURIAN THOMAS Judge css/ APPENDIX OF ITA 57/2013 APPENDIX OF ITA 61/2013 APPENDIX OF ITA 66/2013 APPENDIX OF ITA 72/2013 APPENDIX OF ITA 73/2013 APPENDIX OF ITA 79/2013 APPENDIX OF ITA 80/2013 APPENDIX OF ITA 81/2013 APPENDIX OF ITA 86/2013 PETITIONER ANNEXUREANNEXURE "A"COPY OF THE ASSESSMENT ORDER U/S. 260A RWS.143(3) DATED 08.06.2011, PASSED BY THE ASSESSING OFFICER, FOR ASSESSMENT YEAR 1996-97ANNEXURE 'B'COPY OF THE CIT(A)'S ORDER DATED 19.10.2011.ANNEXURE 'C'COPY OF THE ADDITIONAL CIT'S LETTER DATED 03.03.2003.ANNEXURE 'D'COPY OF THE ITAT'S ORDER NO. 617-622/COCH/2011 DATED 25.10.2012 APPENDIX OF ITA 89/2013 PETITIONER ANNEXUREANNEXURE "A"COPY OF THE ASSESSMENT ORDER U/S. 260A RWS.143(3) DATED 08.06.2011, PASSED BY THE ASSESSING OFFICER, FOR AY 2001-02ANNEXURE 'B'COPY OF THE CIT(A)'S ORDER DATED 19.10.2011.ANNEXURE 'C'COPY OF THE ADDITIONAL CIT'S LETTER DATED 03.03.2003.ANNEXURE 'D'COPY OF THE ITAT'S ORDER NO. 617-622/COCH/2011 DATED 25.10.2012 APPENDIX OF ITA 94/2013 PETITIONER ANNEXUREANNEXURE "A"COPY OF THE ASSESSMENT ORDER U/S. 260A RWS.143(3) DATED 08.06.2011, PASSED BY THE ASSESSING OFFICER, FOR AY 2000-01ANNEXURE 'B'COPY OF THE CIT(A)'S ORDER DATED 19.10.2011.ANNEXURE 'C'COPY OF THE ADDITIONAL CIT'S LETTER DATED 03.03.2003ANNEXURE 'D'COPY OF THE ITAT'S ORDER NO. 617-622/COCH/2011.DATED 25.10.2012 APPENDIX OF ITA 95/2013 APPENDIX OF ITA 89/2013 PETITIONER ANNEXUREANNEXURE "A"COPY OF THE ASSESSMENT ORDER U/S. 260A RWS.143(3) DATED 08.06.2011, PASSED BY THE ASSESSING OFFICER, FOR AY 2001-02ANNEXURE 'B'COPY OF THE CIT(A)'S ORDER DATED 19.10.2011.ANNEXURE 'C'COPY OF THE ADDITIONAL CIT'S LETTER DATED 03.03.2003.ANNEXURE 'D'COPY OF THE ITAT'S ORDER NO. 617-622/COCH/2011 DATED 25.10.2012 APPENDIX OF ITA 94/2013 PETITIONER ANNEXUREANNEXURE "A"COPY OF THE ASSESSMENT ORDER U/S. 260A RWS.143(3) DATED 08.06.2011, PASSED BY THE ASSESSING OFFICER, FOR AY 2000-01ANNEXURE 'B'COPY OF THE CIT(A)'S ORDER DATED 19.10.2011.ANNEXURE 'C'COPY OF THE ADDITIONAL CIT'S LETTER DATED 03.03.2003ANNEXURE 'D'COPY OF THE ITAT'S ORDER NO. 617-622/COCH/2011.DATED 25.10.2012 APPENDIX OF ITA 95/2013 APPENDIX OF ITA 115/2013 APPENDIX OF ITA 120/2013