THE COMMISSIONER OF INCOME TAX vs. M/S. CHINNAN SONS JEWELLERS

PDF · subscribers
ITA/122/2013HC KeralaKLHC01026007201326 November 2018Bench: HONOURABLE MR.JUSTICE K.VINOD CHANDRAN,HONOURABLE MR. JUSTICE ASHOK MENON20 pages
AI SummaryDismissed

What did the High Court hold?

The High Court held that no question of law arose from the orders of the Income Tax Appellate Tribunal. The Court found that the First Appellate Authority, after verifying the details and returns produced by the partners and their wives, concluded that the figures in the assessee's books tallied with those in the individual returns. Consequently, the First Appellate Authority modified the assessments, retaining some additions but deleting the major portion. The Tribunal also found favor with the First Appellate Authority's order. The Court noted that even in cases of rectification and subsequent additions, the credit found in the partners' capital accounts was explained by their individual returns. Therefore, the High Court did not find any reason to interfere with the findings of fact made by the First Appellate Authority and confirmed by the Tribunal, leading to the rejection of the Revenue's appeals.

What were the facts?

The appeals arise from block assessments conducted under Section 132 of the Income Tax Act, 1961, following searches on the business premises and residences of partners of M/s. Chinnans Sons Jewellers, a partnership firm, on November 20, 2001. The block period covered was April 1, 1995, to November 20, 2001. The appeals before the High Court involved various assessment years and entities within the group, including partnership firms and individual partners. One appeal (ITA 252/2012) pertains to a deceased partner, whose legal heirs have been impleaded. Some appeals were withdrawn based on the litigation policy. The core issue in one appeal (ITA 122/2013) involved excess stock found during the search, which the assessee claimed was undisclosed stock purchased by partners for the firm. Similarly, cash credits in the partners' capital accounts were explained as amounts due to partners for gold purchases made on behalf of the firm.

What were the issues?

1. Whether, on facts, there is any cause for consideration of the questions of law raised by the Revenue, and whether such questions arise from the order of the Tribunal? (Question of law and fact) Assessee's Contentions: The assessee argued that the excess stock found was their undisclosed stock, purchased by the partners and kept in the jewelry for sale by the firm. They also contended that cash credits in the partners' capital accounts represented amounts due to the partners for gold purchased on behalf of the firm. The assessee produced returns of income filed by partners and their wives, including voluntary disclosures under VDIS, to substantiate their claims. They also showed that partners had the income and capacity to advance money to the firm and purchase gold. Revenue's Contentions: The Revenue, through the Assessing Officer, initially found the explanation offered by the assessee unbelievable, considering it a device to suppress the firm's income. The appeals are filed by the Commissioner of Income Tax, Trichur, challenging the orders of the Income Tax Appellate Tribunal.

Which sections of the Income-tax Act were involved?

Section 132,Section 158BC

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN & THE HONOURABLE MR. JUSTICE ASHOK MENON MONDAY ,THE 26TH DAY OF NOVEMBER 2018 / 5TH AGRAHAYANA, 1940 ITA.No. 4 of 2013 AGAINST THE ORDER/JUDGMENT IN ITA 1126/2005 of I.T.A.TRIBUNAL,COCHIN BENCH AY-2002-2003 APPELLANT/S: THE COMMISSIONER OF INCOME TAX, TRICHUR. BY ADVS. SRI.P.K.R.MENON,SR.COUNSEL, GOI(TAXES) SRI.JOSE JOSEPH SC FOR INCOME TAX RESPONDENT/S: M/S CHINNAN SONS JEWELLERS, CALICUT ROAD, PERINTHALMANNA, PIN-679322. BY ADVS. SRI.ANIL D. NAIR KUM.MEKHALA M.BENNY SMT.MARY JOSSY SRI.ASISH MOHAN SRI.G.KRISHNAKUMAR (MALLYA) SRI.P.JINISH PAUL SRI.R.SREEJITH OTHER PRESENT: SRI JOSE JOSEPH SC, SRI ANIL D NAIR THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 26.11.2018, ALONG WITH ITA.43/2013, ITA.38/2013, ITA.1/2013, ITA.2/2013, ITA.122/2013,ITA 252/2012, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

I.T.A.No.4/2013and connected cases ::2:: IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN & THE HONOURABLE MR. JUSTICE ASHOK MENON MONDAY ,THE 26TH DAY OF NOVEMBER 2018 / 5TH AGRAHAYANA, 1940 ITA.No. 43 of 2013 AGAINST THE ORDER/JUDGMENT IN ITA 19/2005 of I.T.A.TRIBUNAL,COCHIN BENCH DATED 22-06-2012 APPELLANT/S: THE COMMISSIONER OF INCOME TAX, TRICHUR. BY ADVS. SRI.P.K.R.MENON,SR.COUNSEL, GOI(TAXES) SRI.JOSE JOSEPH SC FOR INCOME TAX RESPONDENT/S: M/S.CHINNAN SONS JEWELLERS, G.B. ROAD, PALAKKAD P.O., PALAKKAD - 678 001. BY ADVS. SRI.ANIL D. NAIR KUM.MEKHALA M.BENNY SMT.MARY JOSSY SRI.ASISH MOHAN SRI.G.KRISHNAKUMAR (MALLYA) SRI.P.JINISH PAUL SRI.R.SREEJITH THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 26.11.2018, ALONG WITH ITA.38/2013, ITA.1/2013, ITA.4/2013, ITA.2/2013, ITA.122/2013, ITA 252/2012, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

I.T.A.No.4/2013and connected cases ::3:: IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN & THE HONOURABLE MR. JUSTICE ASHOK MENON MONDAY ,THE 26TH DAY OF NOVEMBER 2018 / 5TH AGRAHAYANA, 1940 ITA.No. 38 of 2013 AGAINST THE ORDER/JUDGMENT IN ITA 45/2005 of I.T.A.TRIBUNAL,COCHIN BENCH APPELLANT/S: THE COMMISSIONER OF INCOME TAX, TRICHUR BY ADV. SRI.P.K.R.MENON,SENIOR COUNSEL,GOI(TAXES) SRI.JOSE JOSEPH, SC, FOR INCOME TAX RESPONDENT/S: CHINNAN SONS JEWELLERS, CALICUT ROAD, PERINTHALMANNA 679 322 BY ADVS. SRI.ANIL D. NAIR KUM.MEKHALA M.BENNY SMT.MARY JOSSY SRI.ASISH MOHAN SRI.G.KRISHNAKUMAR (MALLYA) SRI.P.JINISH PAUL SRI.R.SREEJITH THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 26.11.2018, ALONG WITH ITA.43/2013, ITA.1/2013, ITA.4/2013, ITA.2/2013,ITA.122/2013,ITA 252/2012, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

I.T.A.No.4/2013and connected cases ::4:: IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN & THE HONOURABLE MR. JUSTICE ASHOK MENON MONDAY ,THE 26TH DAY OF NOVEMBER 2018 / 5TH AGRAHAYANA, 1940 ITA.No. 1 of 2013 AGAINST THE ORDER/JUDGMENT IN ITA 634/2005 of I.T.A.TRIBUNAL,COCHIN BENCH DATED 08-06-2012 AY 2001-2002 APPELLANT/S: THE COMMISSIONER OF INCOME TAX THRISSUR. BY ADVS. SRI.P.K.R.MENON,SENIOR COUNSEL, GOI(TAXES) SRI.JOSE JOSEPH SC FOR INCOME TAX RESPONDENT/S: M/S.CHINNAN SONS JEWELLERS CALICUT ROAD, PERINTHALMANNA P.O - 6790 322. BY ADVS. SRI.ANIL D. NAIR KUM.MEKHALA M.BENNY SMT.MARY JOSSY SRI.ASISH MOHAN SRI.G.KRISHNAKUMAR (MALLYA) SRI.P.JINISH PAUL SRI.R.SREEJITH THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 26.11.2018, ALONG WITH ITA.43/2013, ITA.38/2013, ITA.4/2013, ITA.2/2013, ITA.122/2013, ITA 252/2012, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

I.T.A.No.4/2013and connected cases ::5:: IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN & THE HONOURABLE MR. JUSTICE ASHOK MENON MONDAY ,THE 26TH DAY OF NOVEMBER 2018 / 5TH AGRAHAYANA, 1940 ITA.No. 2 of 2013 AGAINST THE ORDER/JUDGMENT IN ITA 1127/2005 of I.T.A.TRIBUNAL,COCHIN BENCH DATED 08-06-2012 APPELLANT/S: THE COMMISSIONER OF INCOME TAX , TRICHUR. BY ADVS. SRI.P.K.R.MENON,SR.COUNSEL, GOI(TAXES) SRI.JOSE JOSEPH SC FOR INCOME TAX RESPONDENT/S: M/S.CHINNAN SONS JEWELLERS, G.B.ROAD, PALAKKAD-678683. BY ADVS. SRI.ANIL D. NAIR KUM.MEKHALA M.BENNY SMT.MARY JOSSY SRI.ASISH MOHAN SRI.G.KRISHNAKUMAR (MALLYA) SRI.P.JINISH PAUL SRI.R.SREEJITH THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 26.11.2018, ALONG WITH ITA.43/2013, ITA.38/2013, ITA.1/2013, ITA.4/2013, ITA 252/2012, ITA.122/2013, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

I.T.A.No.4/2013and connected cases ::6:: IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN & THE HONOURABLE MR. JUSTICE ASHOK MENON MONDAY ,THE 26TH DAY OF NOVEMBER 2018 / 5TH AGRAHAYANA, 1940 ITA.No. 122 of 2013 AGAINST THE ORDER/JUDGMENT IN OTHERS 46/2005 of I.T.A.TRIBUNAL,COCHIN BENCH DATED 22-06-2012 APPELLANT/S: THE COMMISSIONER OF INCOME TAX TRICHUR BY ADVS. SRI.P.K.R.MENON,SENIOR COUNSEL, GOI(TAXES) SRI.JOSE JOSEPH SC FOR INCOME TAX RESPONDENT/S: M/S. CHINNAN SONS JEWELLERS CALICUT ROAD, PERINTHALMANNA, PIN-679 322. BY ADVS. SRI.ANIL D. NAIR KUM.MEKHALA M.BENNY SMT.MARY JOSSY SRI.ASISH MOHAN SRI.G.KRISHNAKUMAR (MALLYA) SRI.P.JINISH PAUL SRI.R.SREEJITH THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 26.11.2018, ALONG WITH ITA.43/2013, ITA.38/2013, ITA.252/2012, ITA.1/2013, ITA.4/2013, ITA.2/2013, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

I.T.A.No.4/2013and connected cases ::7:: IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN & THE HONOURABLE MR. JUSTICE ASHOK MENON MONDAY ,THE 26TH DAY OF NOVEMBER 2018 / 5TH AGRAHAYANA, 1940 ITA.No. 252 of 2012 AGAINST THE ORDER/JUDGMENT IN ITA 35/2005 of I.T.A.TRIBUNAL,COCHIN BENCH DATED 08-06-2012 APPELLANT/S: THE COMMISSIONER OF INCOME TAX TRICHUR. BY ADVS. SRI.P.K.R.MENON,SR.COUNSEL, GOI(TAXES) SRI.JOSE JOSEPH SC FOR INCOME TAX RESPONDENT/S: 1 SRI. M.C.JACOB MECHERY HOUSE, OLLUR, THRISSUR 680 306. 2 ADDL.R2 - SAILY JACOB (WIFE) CALICUT BYE-PASS ROAD, KALPATHY P.O., PALAKKAD. 3 ADDL.R3 - MARIA JACOB (DAUGHTER) CALICUT BYE-PASS ROAD, KALPATHY P.O., PALAKKAD. 4 ADDL.R4 - MEENA JACOB (DAUGHTER) CALICUT BYE-PASS ROAD, KALPATHY P.O., PALAKKAD. ---------------------------------- ADDL.R2 TO R4 ARE IMPLEADED AS PER ORDER DTD.25/9/18 IN IA NO.3/18 IN ITA NO.252/12. THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 26.11.2018, ALONG WITH ITA.43/2013, ITA.38/2013, ITA.122/2013, ITA.1/2013, ITA.4/2013, ITA.2/2013, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

I.T.A.No.4/2013and connected cases ::8:: J U D G M E N T ITA Nos. 122/2013, 252/2012, 4/2013, 2/2013, 1/2013, 38/2013 & 43/2013 Vinod Chandran, J

The appeals are from different orders of the Tribunal pursuant to a block assessment. Search was conducted in the various business premises, jewelries of the assessee, at different locations, all partnerships firms with the siblings as partners, as also residence of the partners on 20.11.2001 under Section 132 of the Income Tax Act, 1961 and notice for block assessment was issued under Section 158BC. 2. ITA No.122/2013 is with respect to the block period 01.04.1995 to 20.11.2001 of Chinnan Sons Jewelers, Perinthalmanna. ITA Nos.1/2013 and 4/2013 are the protective assessments made against that concern for the assessment years 2001-02 and

I.T.A.No.4/2013and connected cases ::9:: 2002-03 respectively, for the very same amounts which have been dealt with in the block period for the respective years. ITA 38/2012 is again from an order of the Tribunal setting aside a further addition made at the time of a rectification filed by the same firm. The rectification sought for by the

assessee

was

allowed

but

however, simultaneously notice was issued calling upon the assessee to explain as to the credit of Rs.1,28,50,000/- representing the capital account of the partners which were also added on for the block period 01.04.1995 to 20.11.2001. ITA No.43/2013 is the block assessment as against Chinnan Sons Jewellers, Palakkad for the block period 01.04.1995 to 20.11.2001. ITA 2/2013 is again a protective assessment for the year 2002-03 against Chinnan Sons Jewellers, Palakkad. ITA 252/2012 is a protective assessment against one of the partners for the block period between

I.T.A.No.4/2013and connected cases ::10:: 01.04.1995 to 20.11.2001. The said partner who was impleaded as the respondent is no more and the legal heirs are now brought on record. Before we look into the individual questions of law raised. We have to find whether on facts, there is any cause for consideration of the questions as raised and whether such questions arise from the order of the Tribunal. 3. As was noticed, search was conducted in the various jewelries at different locations and as submitted by the learned Counsel for the assessee there were about 22 appeals filed before the Tribunal. Not all of them were challenged before this Court in appeals. Some of the appeals filed before this Court were also withdrawn based on the litigation policy. We would first take ITA 122/2013 to understand the issue better. Therein on verification of the stock, excess stock was found to the extent of 17639.686 gms. Sworn statements

I.T.A.No.4/2013and connected cases ::11:: were taken from the partner who was present in the premises and there was a specific answer given as to the excess stock found; that it was their undisclosed stock. The partners also submitted that the excess stock found was purchased by the partners and kept in the jewelry for sale by the partnership firm. There were also purchases made by the wives of the partners and cash credit shown in the name of the partners were also stated to be the amounts due to the partners, by way of gold purchased by the partners on behalf of the firm. 4. The assessee also produced the returns of income filed by the various partners and their wives. In fact, there was voluntary disclosure made under the VDIS of gold by each of the partners and tax paid thereon. This was stated to be the gold which was found in excess, in the various jewelries of the group. With respect to the cash credit also, the partners produced returns to show

I.T.A.No.4/2013and connected cases ::12:: that they had the income to advance money to the firm as found in the books of the firm and they also had the capacity to purchase gold on behalf of the firms. 5. The Assessing Officer found that though there is an explanation offered by the assessee it cannot be believed, since it is a mere device to suppress the income of the firm. The First Appellate Authority on a verification of the details as produced by the partners and their return of income found that the figures in the books of the assessee tallies with the figures as seen from the individual returns of the partners and their wives. It was in such circumstance, that the First Appellate Authority modified the assessments and while retaining certain additions deleted the major portion. The Tribunal also found favour with the First Appellate Authorities order. 6. It is also to be noticed that as far as

I.T.A.No.4/2013and connected cases ::13:: the rectification and addition made in the course of such rectifications the assessee was issued with notice and only later, the Assessing Officer made the additions. However that also, related to the credit found in the name of the partners in the capital account of the assessee firm which again stood explained by the individual returns of the partners for the various years as produced before the First Appellate Authority. We do not think any interference need be caused to the findings on facts as entered by the First Appellate Authority and confirmed by the Tribunal. We do not see any question of law arising from the orders of the Tribunal. We hence reject the appeals filed by the Revenue finding that no questions of law arises from the order. There is no order as to costs. Sd/- K. Vinod Chandran, Judge Sd/- Ashok Menon, jma Judge

I.T.A.No.4/2013and connected cases ::14:: APPENDIX OF ITA 4/2013 PETITIONER'S/S EXHIBITS: ANNEXURE A TRUE COPY OF ORDER U/S.158BC R.W.S. 143(3) DATED 28.11.2003 IN RESPECT OF PARTNER SRI.M.C ROY. ANNEXURE B TRUE COPY OF ORDER U/S.158BC R.W.S. 143(3) DATED 28.11.2003 IN RESPECT OF PARTNER SRI.M.C JOSE. ANNEXURE C TRUE COPY OF ORDER U/S.158BC R.W.S. 143(3) DATED 28.11.2003 IN RESPECT OF PARTNER SRI.M.C JACOB. ANNEXURE D TRUE COPY OF ORDER U/S.158BC R.W.S. 143(3) DATED 28.11.2003 IN RESPECT OF PARTNER SRI.M.C MARTIN. ANNEXURE E TRUE COPY OF ORDER U/S.158BC R.W.S. 143(3) DATED 28.11.2003 IN RESPECT OF PARTNER SRI.M.C VINOD. ANNEXURE F TRUE COPY OF ORDER U/S. 143(3) DATED 31.3.2005 OF M/S.CHINNANSONS JEWELLERS, PERINTHALMANNA. ANNEXURE G TRUE COPY OF THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS) DATED 1.8.2005. ANNEXURE H TRUE COPY OF THE APPEAL MEMORANDUM FILED BEFORE THE ITAT. ANNEXURE I CERTIFIED COPY OF THE ORDER OF THE INCOME TAX APPELLATE TRIBUNAL DATED 8.6.2012 WITH A COPY.

I.T.A.No.4/2013and connected cases ::15:: APPENDIX OF ITA 43/2013 PETITIONER'S/S EXHIBITS: ANNEXURE A TRUE COPY OF THE STATEMENT RECORDED UNDER SEC.132(4) FROM SRI.M.C JACOB, MANAGING PARTNER. ANNEXURE AA TYPEWRITTEN COPY OF THE STATEMENT. ANNEXURE B A TRUE COPY OF THE ASSESSMENT ORDER U/S.158BC R.W.S 143(3) DATED 28.11.2003. ANNEXURE C TRUE COPY OF THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS) DATED 25.10.2004. ANNEXURE D CERTIFIED COPY OF THE ORDER OF THE INCOME TAX APPELLATE TRIBUNAL DATED 22.6.2012 WITH A COPY.

I.T.A.No.4/2013and connected cases ::16:: APPENDIX OF ITA 38/2013 PETITIONER'S/S EXHIBITS: ANNEXURE A A TRUE COPY OF THE ASSESSMENT ORDER U/S. 158BC R.W.S 143(3) DATED 28-11-2003 ANNEXURE B A TRUE COPY OF THE ORDER U/S. 154 DATED 23-03-2004 ANNEXURE C TRUE COPY OF THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS) DATED 05-11-2004 ANNEXURE D CERTIFIED COPY OF THE ORDER OF THE INCOME TAX APPELLATE TRIBUNAL DATED 22- 06-2012 WITH A COPY REPRESENTING DELAY PETITION

I.T.A.No.4/2013and connected cases ::17:: APPENDIX OF ITA 1/2013 PETITIONER'S/S EXHIBITS: ANNEXURE A TRUE COPY OF ORDER U/S 143(3) DATED 26.3.2004 ANNEXURE B TRUE COPY OF THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS) DATED 8.2.2005. ANNEXURE C TRUE COPY OF THE APPEAL MEMORANDUM FILED BEFORE THE ITAT. ANNEXURE D CERTIFIED COPY OF THE ORDER OF THE INCOME TAX APPELLATE TRIBUNAL DATED 8.6.2012 WITH A COPY. ANNEXURE E TRUE COPY OF ORDER U/S 158BC R.W.S.143(3) DATED 28.11.2003 IN RESPECT OF PARTNER SR,.M.C.ROY. ANNEXURE F TRUE COPY OF ORDER U/S 158BC R.W.S 143 (3) DATED 28.11.2003 IN RESPECT OF PARTNER SR M.C.JOSE. ANNEXURE G TRUE COPY OF ORDER U/S 158 BC R.W.S 143(3) DATED 28.11.2003 IN RESPECT OF PARTNER SR.M.C.JACOB. ANNEXURE H TRUE COPY OF ORDER U/S 158BC R.W.S 143(3) DATED 28.11.2003 IN RESPECT OF PARTNER SRI M.C.MARTIN. ANNEXURE I TRUE COPY OF ORDER U/S 158 BC R.W.S 143(3) DATED 28.11.2003 IN RESPECT OF PARTNER SRI M.C VINOD.

I.T.A.No.4/2013and connected cases ::18:: APPENDIX OF ITA 2/2013 PETITIONER'S/S EXHIBITS: ANNEXURE A TRUE COPY OF ORDER U/S.158BC R.W.S.143(3) DATED 28.11.2003 IN RESPECT OF PARTNER SRI.M.C ROY. ANNEXURE B TRUE COPY OF ORDER U/S.158BC R.W.S.143(3) DATED 28.11.2003 IN RESPECT OF PARTNER SRI.M.C JOSE. ANNEXURE C TRUE COPY OF ORDER U/S.158BC R.W.S.143(3) DATED 28.11.2003 IN RESPECT OF PARTNER SRI.M.C JACOB. ANNEXURE D TRUE COPY OF ORDER U/S.158BC R.W.S.143(3) DATED 28.11.2003 IN RESPECT OF PARTNER SRI.M.C MARTIN. ANNEXURE E TRUE COPY OF ORDER U/S.158BC R.W.S.143(3) DATED 28.11.2003 IN RESPECT OF PARTNER SRI.M.C VINOD. ANNEXURE F TRUE COPY OF ORDER U/S.143(3) DATED 31.3.2005 OF M/S CHINNANSONS JEWELLERS, PALAKKAD. ANNEXURE G TRUE COPY OF THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS) DATED 1.8.2005. ANNEXURE H CERTIFIED COPY OF THE ORDER OF THE INCOME TAX APPELLATE TRIBUNAL DATED 8.6.2012 WITH A COPY. ANNEXURE I TRUE COPY OF THE APPEAL MEMORANDUM FILED BEFORE THE ITAT.

I.T.A.No.4/2013and connected cases ::19:: APPENDIX OF ITA 122/2013 PETITIONER'S/S EXHIBITS: ANNEXURE-A TRUE COPY OF THE STATEMENT RECORDED UNDER SEC.132(40 FROM SRI M.C.MARTIN, MANAGING PARTNER ANNEXURE-AA TYPEWRITTEN COPY OF THE STATEMENT ANNEXURE-B A TRUE COPY OF THE ASSESSMENT ORDER U/S 158BC R.W.S.143(3) DATED 28-11-2003 ANNEXURE-C TRUE COPY OF THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS) DATED 05-11-2004 ANNEXURE-D TRUE COPY OF THE APPEAL MEMORANDUM FILED BEFORE THE ITAT ANNEXURE-E CERTIFIED COPY OF THE ORDER OF THE INCOME TAX APPELLATE TRIBUNAL DATED 22- 06-2012 WITH A COPY

I.T.A.No.4/2013and connected cases ::20:: APPENDIX OF ITA 252/2012 PETITIONER'S/S EXHIBITS: ANNEXURE A TRUE COPY OF ORDER U/S.158BC R.W.S. 143(3) DATED 28/11/03. ANNEXURE B TRUE COPY OF THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS) DATED 05/11/2004. ANNEXURE C TRUE COPY OF THE APPEAL MEMORANDUM FILED BEFORE THE ITAT. ANNEXURE D CERTIFIED COPY OF THE ORDER OF THE INCOME TAX APPELLATE TRIBUNAL DATED 08/06/2012 WITH A COPY. ANNEXURE E TRUE COPY OF THE RETURN OF INCOME FILED BY THE ASSESSEE FOR THE BLOCK PERIOD 1/4/1995 TO 20/11/2001. ANNEXURE F TRUE COPY OF THE RETURN OF INCOME FILED BY THE ASSESSEE FOR THE ASSESSMENT YEAR 2002-03.

More judgments on Section 132

All 14,598 judgments and leading authorities on Section 132 →

Recent GST High Court judgments

Search GST case law →