CATHOLIC SYRIAN BANK LIMITED vs. THE DEPUTY COMMISSIONER OF INCOME TAX(TDS)

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR.JUSTICE VIJU ABRAHAM FRIDAY, THE 3RD 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 LTD THIRUVALLA R.S. ROAD BRANCH RAILWAY STATION ROAD, CHILANKA JN. THIRUVALLA, PATHANAMTHITTA 689 101, PAN/TAN TVDTO0993G. BY ADVS. JOSEPH MARKOSE (SR.) SRI.V.ABRAHAM MARKOS SRI.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 THE SAME 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 ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR.JUSTICE VIJU ABRAHAM FRIDAY, THE 3RD 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 TVDTO1129C). BY ADVS. JOSEPH MARKOSE (SR.), SRI.V.ABRAHAM MARKOS SRI.ABRAHAM JOSEPH MARKOS, SRI.ISAAC THOMAS SHRI.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 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 -3- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR.JUSTICE VIJU ABRAHAM FRIDAY, THE 3RD 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 TVDTO1253A) BY ADVS. JOSEPH MARKOSE (SR.) SRI.V.ABRAHAM MARKOS SRI.ABRAHAM JOSEPH MARKOS SRI.ISAAC THOMAS SHRI.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 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 -4- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR.JUSTICE VIJU ABRAHAM FRIDAY, THE 3RD 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 TVDTO1253A) BY ADVS. JOSEPH MARKOSE (SR.) SRI.V.ABRAHAM MARKOS, SRI.ABRAHAM JOSEPH MARKOS SRI.ISAAC THOMAS,SHRI.ALEXANDER JOSEPH MARKOS SHRI.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 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 -5- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR.JUSTICE VIJU ABRAHAM FRIDAY, THE 3RD 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.TVDTO1129C) BY ADVS. JOSEPH MARKOSE (SR.), SRI.V.ABRAHAM MARKOS SRI.ABRAHAM JOSEPH MARKOS, SRI.ISAAC THOMAS SHRI.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 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 -6- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR.JUSTICE VIJU ABRAHAM FRIDAY, THE 3RD 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. TVDTO1253A). BY ADVS. JOSEPH MARKOSE (SR.), V.ABRAHAM MARKOS ABRAHAM JOSEPH MARKOS, ALEXANDER 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 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 -7- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR.JUSTICE VIJU ABRAHAM FRIDAY, THE 3RD 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-TVDTO1253A). BY ADVS. JOSEPH MARKOSE (SR.), V.ABRAHAM MARKOS ABRAHAM JOSEPH MARKOS, ISAAC THOMAS ALEXANDER 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 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 -8- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR.JUSTICE VIJU ABRAHAM FRIDAY, THE 3RD 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 MARKOS SRI.ABRAHAM JOSEPH MARKOS, SRI.ISAAC THOMAS SHRI.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 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 -9- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR.JUSTICE VIJU ABRAHAM FRIDAY, THE 3RD 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 MARKOS SRI.ABRAHAM JOSEPH MARKOS, SRI.ISAAC THOMAS SHRI.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 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 -10- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR.JUSTICE VIJU ABRAHAM FRIDAY, THE 3RD 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 LIMITED KUMBANAD 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 MARKOS SRI.ABRAHAM JOSEPH MARKOS, SRI.ISAAC THOMAS SHRI.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 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 -11- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR.JUSTICE VIJU ABRAHAM FRIDAY, THE 3RD 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 LIMITED THIRUVALLA R.S. ROAD BRANCH, RAILWAY STATION ROAD, CHILANKA JN.THIRUVALLA, PATHANAMTHITTA-689101(PAN/TA TVDTO0993G) BY ADVS. JOSEPH MARKOSE (SR.), SRI.V.ABRAHAM MARKOS SRI.ABRAHAM JOSEPH MARKOS, SRI.ISAAC THOMAS SHRI.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 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 -12- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR.JUSTICE VIJU ABRAHAM FRIDAY, THE 3RD 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 LIMITED CHOONAD BRANCH, MANJADIKUTTIYIL BUILDING, CHOONAD, ELIPPAKULAM.P.O., ALAPPUZHA - 690 503. (PAN/TAN - TVDTO0997F) BY ADVS. JOSEPH MARKOSE (SR.), SRI.V.ABRAHAM MARKOS SRI.ABRAHAM JOSEPH MARKOS, SRI.ISAAC THOMAS SHRI.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 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 -13- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR.JUSTICE VIJU ABRAHAM FRIDAY, THE 3RD 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 LIMITED KUMBANAD 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 MARKOS SRI.ABRAHAM JOSEPH MARKOS, SRI.ISAAC THOMAS SHRI.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 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 -14- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR.JUSTICE VIJU ABRAHAM FRIDAY, THE 3RD 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 TVDTO0993G) BY ADVS. JOSEPH MARKOSE (SR.), SRI.V.ABRAHAM MARKOS SRI.ABRAHAM JOSEPH MARKOS, SRI.ISAAC THOMAS SHRI.ALEXANDER JOSEPH MARKOS SHRI.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 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 -15- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR.JUSTICE VIJU ABRAHAM FRIDAY, THE 3RD 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 LIMITED THIRUVALLA R.S.ROAD BRANCH, RAILWAY STATION ROAD, CHILANKA JN. THIRUVALLA, PATHANAMTHITTA-689101(PAN/TAN.TVDTO0993G) BY ADVS. SRI.JOSEPH MARKOSE (SR.), SRI.V.ABRAHAM MARKOS SRI.ABRAHAM JOSEPH MARKOS, SRI.ISAAC THOMAS SHRI.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 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 -16- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR.JUSTICE VIJU ABRAHAM FRIDAY, THE 3RD 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 MARKOS SRI.ISAAC THOMAS, SHRI.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 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 -17- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR.JUSTICE VIJU ABRAHAM FRIDAY, THE 3RD 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 LTD KUMBANAD 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 MARKOS SRI.ABRAHAM JOSEPH MARKOS, SRI.ISAAC THOMAS SHRI.ALEXANDER JOSEPH MARKOS SHRI.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 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 -18- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR.JUSTICE VIJU ABRAHAM FRIDAY, THE 3RD 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.TVDTO1253A) BY ADVS. JOSEPH MARKOSE (SR.), SRI.V.ABRAHAM MARKOS SRI.ABRAHAM JOSEPH MARKOS, SRI.ISAAC THOMAS SHRI.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 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 -19- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR.JUSTICE VIJU ABRAHAM FRIDAY, THE 3RD 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 LIMITED THATTARAMBALAM BRANCH, POOTHIYOTTU BUILDINGS, THATTARAMBALAM, MAVELIKKARA, ALEPPEY-690 103, (PAN/TAN TVDTO0997D) BY ADVS. JOSEPH MARKOSE (SR.), SRI.V.ABRAHAM MARKOS SRI.ABRAHAM JOSEPH MARKOS, SRI.ISAAC THOMAS SHRI.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 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 -20- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR.JUSTICE VIJU ABRAHAM FRIDAY, THE 3RD 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 MARKOS SRI.ISAAC THOMAS, SHRI.ALEXANDER JOSEPH MARKOS SHRI.SHARAD JOSEPH KODANTHARA SRI.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 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 -21- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR.JUSTICE VIJU ABRAHAM FRIDAY, THE 3RD 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) BY ADVS. JOSEPH MARKOSE (SR.), SRI.V.ABRAHAM MARKOS SRI.ABRAHAM JOSEPH MARKOS, SRI.ISAAC THOMAS SHRI.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 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 -22- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR.JUSTICE VIJU ABRAHAM FRIDAY, THE 3RD DAY OF SEPTEMBER 2021 / 12TH BHADRA, 1943 ITA NO. 87 OF 2019 APPELLANT/S: CATHOLIC SYIAN BANK LTD CHOONAD BRANCH, MANJADIKUTTIYIL BUILDING, CHOONAD, ELIPPAKULAM P.O., ALAPPUZHA - 690 503.(PAN/TAN- TVDTO0997F) BY ADVS. JOSEPH MARKOSE (SR.), SRI.V.ABRAHAM MARKOS SRI.ABRAHAM JOSEPH MARKOS, SRI.ISAAC THOMAS SHRI.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 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 -23- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR.JUSTICE VIJU ABRAHAM FRIDAY, THE 3RD 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 LTD KUMBANAD 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 MARKOS SRI.ABRAHAM JOSEPH MARKOS, SRI.ISAAC THOMAS SHRI.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 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 -24- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR.JUSTICE VIJU ABRAHAM FRIDAY, THE 3RD 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 LTD KUMBANAD 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 MARKOS SRI.ABRAHAM JOSEPH MARKOS, SRI.ISAAC THOMAS SHRI.ALEXANDER JOSEPH MARKOS SHRI.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 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 -25- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR.JUSTICE VIJU ABRAHAM FRIDAY, THE 3RD 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 TVDTO0997F) BY ADVS. JOSEPH MARKOSE (SR.), SRI.V.ABRAHAM MARKOS SRI.ABRAHAM JOSEPH MARKOS, SRI.ISAAC THOMAS SHRI.ALEXANDER JOSEPH MARKOS SHRI.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 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 -26- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR.JUSTICE VIJU ABRAHAM FRIDAY, THE 3RD 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.TVDTO0997F) BY ADVS. JOSEPH MARKOSE (SR.), SRI.V.ABRAHAM MARKOS SRI.ABRAHAM JOSEPH MARKOS, SRI.ISAAC THOMAS SHRI.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 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 -27- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR.JUSTICE VIJU ABRAHAM FRIDAY, THE 3RD 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) BY ADVS. JOSEPH MARKOSE (SR.), SRI.V.ABRAHAM MARKOS SRI.ABRAHAM JOSEPH MARKOS, SRI.ISAAC THOMAS SHRI.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 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 -28- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR.JUSTICE VIJU ABRAHAM FRIDAY, THE 3RD 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 LTD CHOONAD BRANCH,MANJADIKUTTOIYIL BUILDING,CHOONAD,ELIPPAKULAM.P.O, ALAPPUZHA-690503,(PAN/TAN-TVDTO0997F) BY ADVS. JOSEPH MARKOSE (SR.), SRI.V.ABRAHAM MARKOS SRI.ABRAHAM JOSEPH MARKOS, SRI.ISAAC THOMAS SHRI.ALEXANDER JOSEPH MARKOS SHRI.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 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 -29- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR.JUSTICE VIJU ABRAHAM FRIDAY, THE 3RD 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 LTD CHOONAD BRANCH, MANJADIKUTTIYIL BUILDING, CHOONAD, ELIPPAKULAM P.O., ALAPPUZHA - 690 503. (PAN/TAN.TVDTO0997F) THIRUVANANTHAPURAM BY ADVS. JOSEPH MARKOSE (SR.), V.ABRAHAM MARKOS ABRAHAM JOSEPH MARKOS, ISAAC THOMAS ALEXANDER 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 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 -30- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR.JUSTICE VIJU ABRAHAM FRIDAY, THE 3RD 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 MARKOS SRI.ABRAHAM JOSEPH MARKOS, SRI.ISAAC THOMAS SHRI.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 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 -31- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR.JUSTICE VIJU ABRAHAM FRIDAY, THE 3RD 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 MARKOS SRI.ABRAHAM JOSEPH MARKOS, SHRI.ALEXANDER JOSEPH MARKOS SHRI.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 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 -32- 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 Standing Counsel 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 order as to costs. Sd/- S.V.BHATTI JUDGE Sd/- VIJU ABRAHAM JUDGE jjj

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 A TRUE COPY OF THE NOTICE OF INTIMATION DATED 27.2.2014. ANNEXURE B TRUE COPY OF THE APPEAL DATED 18.02.2016 FILED BY THE APPELLANT BEFORE THE COMMISSIONER OF INCOME TAX (APPEALS), KOTTAYAM. ANNEXURE C TRUE COPY OF THE PETITION DATED 18.02.2016 TO CONDONE THE DELAY IN FILING THE APPEAL FILED BY THE APPELLANT. ANNEXURE D TRUE COPY OF THE APPELLATE ORDER DATED 31.5.2018 PASSED BY THE COMMISSIONER OF INCOME TAX (APPEALS), KOTTAYAM. ANNEXURE E TRUE COPY OF THE SECOND APPEAL DATED NIL -7-2018 FILED BY TGE APPELLANT BEFORE THE INCOME TAX APPELLATE TRIBUNAL, COCHIN BENCH. ANNEXURE F TRUE 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/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 A TRUE COPY OF THE NOTICE OF INFORMATION DATED 31.05.2014 ANNEXURE B TRUE COPY OF THE APPEAL DATED 08.02.2016 FILED BY THE APPELLATE BEFORE THE COMMISSIONER OF INCOMETAX(APPEALS), KOTTAYAM ANNEXURE C TRUE COPY OF PETITION DATED 08.02.2016 TO CONDONE THE DELAY IN FILING THE APPEAL FILED BY THE APPELLANT ANNEXURE D TRUE COPY OF THE APPELLATE ORDER DATED 31.05.2018 PASSED BY THE COMMISSIONER OF INCOMETAX(APPEALS) ANNEXURE E TRUE COPY OF THE SECOND APPEAL DATED NIL-7-2018 FILED BY THE APPELLATE BEFORE THE INCOME TAX APPELLATE TRIBUNAL, COCHIN BENCH ANNEXURE F CERTIFIED COPY OF IMPUGNED COMMON ORDER DATED 08.10.2018 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-A TRUE COPY OF THE NOTICE OF INFORMATION DATED 31.5.2014 ANNEXURE-B TRUE COPY OF THE APPEAL DATED 08.02.2016 FILED BY THE APPELLANT BEFORE THE COMMISSIONER OF INCOMETAX (APPEALS),KOTTAYAM ANNEXURE-C TRUE COPY OF THE PETITION DATED 08.02.2016 TO CONDONE THE DELAY IN FILING THE APPEAL FILED BY THE APPELLANT ANNEXURE-D TRUE COPY OF THE APPELLATE ORDER DATED 31.5.2018 PASSED BY THE COMMISSIONER OF INCOMETAX (APPELAS),KOTTAYAM ANNEXURE-E TRUE COPY OF THE SECOND APPEAL DATED NIL-7-2018 FILED BY THE APPELLANT BEFORE THE INCOME TAX APPELLATE TRIBUNAL,COCHIN BENCH ANNEXURE-F TRUE COPY OF IMPUGNED COMMON ORDER DATED 08.10.2018 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 ANNEXURE ANNEXURE A TRUE COPY OF THE NOTICE OF INTIMATION DATED 02.3.2014 ANNEXURE B TRUE COPY OF THE APPEAL DATED 18.2.2016 FILED BY THE APPELLANT BEFORE THE COMMISSIONER OF INCOME TAX (APPEALS), KOTTAYAM ANNEXURE C TRUE COPY OF THE PETITION DATED 18.2.2016 TO CONDONE THE DELAY IN FILING THE APPEAL FILED BY THE APPELLANT ANNEXURE D TRUE COPY OF THE APPELLANT ORDER DATED 31.5.2018 PASSED BY THE COMMISSIONER OF INCOMETAX(APPEALS), KOTTAYAM ANNEXURE E TRUE COPY OF THE SECOND APPEAL DATED NIL.7.2018 FILED BY THE APPELLANT BEFORE ETHE INCOME TAX APPELLATE TRIBUNAL, COCHIN BENCH ANNEXURE F TRUE COPY OF IMPUGNED COMMON ORDER DATED 08.10.2018 PASSED BY THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH IN I.T.APPEAL NO.342/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 -37- APPENDIX OF ITA 89/2019 PETITIONER ANNEXURE ANNEXURE A TRUE COPY OF THE NOTICE OF INTIMATION DATED 31.05.2014. ANNEXURE B TRUE COPY OF THE APPEAL DATED 08.02.2016 FILED BY THE APPELLANT BEFORE THE COMMISSIONER OF INCOME TAX (APPEALS), KOTTAYAM. ANNEXURE C TRUE COPY OF THE PETITION DATED 08.02.2016 TO CONDONE THE DELAY IN FILING THE APPEAL FILED BY THE APPELLANT. ANNEXURE D TRUE COPY OF THE APPELLATE ORDER DATED 31.05.2018 PASSED BY THE COMMISSIONER OF INCOME TAX (APPEALS), KOTTAYAM. ANNEXURE E TRUE COPY OF THE SECOND APPEAL DATED NIL-7-2018 FILED BY THE APPELLANT BEFORE THE INCOME TAX APPELLATE TRIBUNAL, COCHIN BENCH. ANNEXURE F TRUE COPY OF IMPUGNED COMMON ORDER DATED 08.10.2018 PASSED BY THE INCOME TAX APPELLATE TRIBUNAL, COCHIN BENCH IN I.T.APPEAL NO.355/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 -38- APPENDIX OF ITA 104/2019 PETITIONER ANNEXURE ANNEXURE A TRUE COPY OF THE NOTICE OF INTIMATION DATED 31.05.2014. ANNEXURE B TRUE COPY OF THE APPEAL DATED 08.02.2016 FILED BY THE APPELLANT BEFORE THE COMMISSIONER OF INCOME TAX(APPEALS), KOTTAYAM. ANNEXURE C TRUE COPY OF THE PETITION DATED 08.02.2016 TO CONDONE THE DELAY IN FILING THE APPEAL FILED BY THE APPELLANT. ANNEXURE D TRUE COPY OF THE APPELLATE ORDER DATED 31.05.2018 PASSED BY THE COMMISSIONER OF INCOME TAX (APPEALS), KOTTAYAM. ANNEXURE E TRUE COPY OF THE SECOND APPEAL DATED NIL-7-2018 FILED BY THE APPELLANT BEFORE THE INCOME TAX APPELLATE TRIBUNAL, COCHIN BENCH. ANNEXURE F TRUE COPY OF IMPUGNED COMMON ORDER DATED 08.10.2018 PASSED BY THE INCOME TAX APPELLATE TRIBUNAL, COCHIN BENCH IN I.T.APPEAL NO.357/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 -39- APPENDIX OF ITA 153/2019 PETITIONER ANNEXURE ANNEXURE A TRUE COPY OF THE NOTICE OF INTIMATION 29.12.2015. ANNEXURE B TRUE COPY OF THE APPEAL DATED 17.02.2016 FILED BY THE APPELLANT BEFORE THE COMMISSIONER OF INCOMTAX(APPEALS) KOTTAYAM. ANNEXURE C TRUE COPY OF THE PETITION DATED 17.02.2016 TO CONDONE THE DELAY IN FILING THE APPEAL FILED BY THE APPELLANT. ANNEXURE D TRUE COPY OF THE APPELLATE ORDER DATED 31.05.2018 PASSED BY THE COMMISSIONER OF INCOMETAX(APPEALS) KOTTAYAM. ANNEXURE E TRUE COPY OF THE SECOND APPEAL DATED NIL-7-2018 FILED BY THE APPELLANT BEFORE THE INCOME TAX APPELLATE TRIBUNAL, COCHIN BENCH. ANNEXURE F CERTIFIED COPY OF IMPUGNED COMMON ORDER DATED 08.10.2018 PASSED BY THE INCOME TAX APPELLATE TRIBUNAL, COCHIN BENCH IN I.T.APPEAL NO.364/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 -40- APPENDIX OF ITA 129/2019 PETITIONER ANNEXURE ANNEXURE A TRUE COPY OF THE NOTICE OF INTIMATION DATED 13.03.2015 ANNEXURE B TRUE COPY OF THE APPEAL DATED 22.01.2016 FILED BY THE APPELLANT BEFORE THE COMMISSIONER OF INCOMETAX (APPEALS), KOTTAYAM. ANNEXURE C TRUE COPY OF THE PETITION DATED 22.01.2016 TO CONDONE THE DELAY IN FILING THE APPEAL FILED BY THE APPELLANT. ANNEXURE D TRUE COPY OF THE APPELLATE ORDER DATED 31.05.2018 PASSED BY THE COMMISSIONER OF INCOMETAX (APPEALS), KOTTAYAM. ANNEXURE E TRUE COPY OF THE SECOND APPEAL DATED NIL-7-2018 FILED BY THE APPELLANT BEFORE THE INCOME TAX APPELLATE TRIBUNAL, COCHIN BENCH. ANNEXURE F TRUE COPY OF IMPUGNED COMMON ORDER DATED 08.10.2018 PASSED BY THE INCOME TAX APPELLATE TRIBUNAL, COCHIN BENCH IN I.T.APPEAL NO.366/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 -41- APPENDIX OF ITA 70/2019 PETITIONER ANNEXURE ANNEXURE A TRUE COPY OF THE NOTICE OF INTIMATION DATED 28.7.2013. ANNEXURE B TRUE COPY OF THE APPEAL DATED 26.02.2016 FILED BY THE APPELLANT BEFORE THE COMMISSIONER OF INCOME TAX (APPEALS), KOTTAYAM. ANNEXURE C TRUE COPY OF THE PETITION DATED 26.02.2016 TO CONDONE THE DELAY IN FILING THE APPEAL FILED BY THE APPELLANT. ANNEXURE D TRUE COPY OF THE APPELLATE ORDER DATED 31.5.2018 PASSED BY THE COMMISSIONER OF INCOME TAX (APPEALS), KOTTAYAM. ANNEXURE E TRUE COPY OF THE SECOND APPEAL DATED NIL-7-2018 FILED BY THE APPELLANT BEFORE THE INCOME TAX APPELLATE TRIBUNAL, COCHIN BENCH. ANNEXURE F CERTIFIED COPY OF IMPUGNED COMMON ORDER DATED 08.10.2018 PASSED BY THE INCOME TAX APPELLATE TRIBUNAL, COCHIN BENCH IN I.T.APPEAL NO.346/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 -42- APPENDIX OF ITA 77/2019 PETITIONER ANNEXURE ANNEXURE A TRUE COPY OF THE NOTICE OF INTIMATION DATED 01.12.2013 ANNEXURE B TRUE COPY OF THE APPEAL DATED 24.02.2016 FILED BY THE APPELLANT BEFORE THE COMMISSIONER OF INCOMETAX(APPEALS), KOTTAYAM ANNEXURE C TRUE COPY OF THE PETITION DATED 24.02.2016 TO CONDONE THE DELAY IN FILING THE APPEAL FILED BY THE APPELLANT. ANNEXURE D TRUE COPY O THE APPELLATE ORDER DATED 31.5.2018 PASSED BY THE COMMISSIONER OF INCOME TAX (APPEALS), KOTTAYAM. ANNEXURE E TRUE COPY OF THE SECOND APPEAL DATED NIL -7-2018 FILED BY THE APPELLANT BEFORE THE INCOME TAX APPELLATE TRIBUNAL, COCHIN BENCH. ANNEXURE F TRUE COPY OF IMPUGNED COMMON ORDER DATED 08.10.2018 PASSED BY THE INCOME TAX APPELLATE TRIBUNAL, COCHIN BENCH IN IT. APPEAL NO.372/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 -43- APPENDIX OF ITA 88/2019 PETITIONER ANNEXURE ANNEXURE- A TRUE COPY OF THE NOTICE OF INTIMATION DATED 16.03.2014. ANNEXURE- B TRUE COPY OF THE APPEAL DATED 08.02.2016 FILED BY THE APPELLANT BEFORE THE COMMISSIONER OF INCOME TAX (APPEALS), KOTTAYAM. ANNEXURE - C TRUE COPY OF THE PETITION DATED 08.02.2016 TO CONDONE THE DELAY IN FILING THE APPEAL FILED BY THE APPELLANT. ANNEXURE- D TRUE COPY OF THE APPELLATE ORDER DATED 31.05.2018 PASSED BY THE COMMISSIONER OF INCOME TAX (APPEALS), KOTTAYAM. ANNEXURE - E TRUE COPY OF THE SECOND APPEAL DATED NIL-7-2018 FILED BY THE APPELLANT BEFORE THE INCOME TAX APPELLATE TRIBUNAL, COCHIN BENCH. ANNEXURE- F TRUE COPY OF THE IMPUGNED ORDER DATED 08.10.2018 PASSED BY THE INCOME TAX APPELLATE TRIBUNAL, COCHIN BENCH IN I.T. APPEAL NO.378/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 -44- APPENDIX OF ITA 100/2019 PETITIONER ANNEXURE ANNEXURE A TRUE COPY OF THE NOTICE OF INTIMATION DATED 28.7.2013. ANNEXURE B TRUE COPY OF THE APPEAL DATED 26.2.2016 FILED BY THE APPELLANT BEFORE THE COMMISSIONER OF INCOME TAX (APPEALS), KOTTAYAM. ANNEXURE C TRUE COPY OF THE PETITION DATED 26.2.2016 TO CONDONE THE DELAY IN FILING THE APPEAL FILED BY THE APPELLANT. ANNEXURE D TRUE COPY OF THE APPELLATE ORDER DATED 31.5.2018 PASSED BY THE COMMISSIONER OF INCOMETAX (APPEALS), KOTTAYAM. ANNEXURE E TRUE COY OF THE SECOND APPEAL DATED NIL-7-2018 FILED BY THE APPELLANT BEFORE THE INCOME TAX APPELLATE TRIBUNAL, COCHIN BENCH. ANNEXURE F TRUE COPY OF IMPUGNED COMMON ORDER DATED 8.10.2018 PASSED BY THE INCOME TAX APPELLATE TRIBUNAL, COCHIN BENCH IN I.T APPEAL NO.347/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 -45- APPENDIX OF ITA 103/2019 PETITIONER ANNEXURE ANNEXURE A TRUE COPY OF THE NOTICE OF INTIMATION DATED 07.9.2013. ANNEXURE B TRUE COPY OF THE APPEAL DATED 24.02.2016 FILED BY THE APPELLANT BEFORE THE COMMISSIONER OF INCOME TAX (APPEALS), KOTTAYAM. ANNEXURE C TRUE COPY OF THE PETITION DATED 24.02.2016 TO CONDONE THE DELAY IN FILING THE APPEAL FILED BY THE APPELLANT. ANNEXURE D TRUE COPY OF THE APPELLATE ORDER DATED 31.5.2018 PASSED BY THE COMMISSIONER OF INCOMETAX (APPEALS), KOTTAYAM. ANNEXURE E TRUE COPY OF THE SECOND APPEAL DATED NIL-7-2018 FILED BY THE APPELLANT BEFORE THE INCOME TAX APPELLATE TRIBUNAL, COCHIN BENCH. ANNEXURE F TRUE COPY OF THE IMPUGNED COMMON ORDER DATED 08.10.2018 PASSED BY THE INCOME TAX APPELLATE TRIBUNAL, COCHIN BENCH IN I.T.APPEAL NO.371/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 -46- APPENDIX OF ITA 106/2019 PETITIONER ANNEXURE ANNEXURE A TRUE COPY OF THE NOTICE OF INTIMATION DATED 26.01.2014 ANNEXURE B TRUE COPY OF THE APPEAL DATED 24.02.2016 FILED BY THE APPELLANT BEFORE THE COMMISSIONER OF INCOMETAX (APPEALS), KOTTAYAM ANNEXURE C TRUE COPY OF THE PETITION DATED 24.2.2016 TO CONDONE THE DELAY IN FILING THE APPEAL FILED BY THE APPELLANT ANNEXURE D TRUE COPY OF THE APPELLATE ORDER DATED 31.5.2018 PASSED BY THE COMMISSIONER OF INCOMETAX(APPEALS), KOTTAYAM ANNEXURE E TRUE COPY OF THE SECOND APPEAL DATED NI.7.2018 FILED BY THE APPELLANT BEFORE THE INCOME TAX APPELLANT TRIBUNAL, COCHIN BENCH ANNEXURE F TRUE COPY OF THE IMPUGNED COMMON ORDER DATED 08/10/2018 PASSED BY THE INCOME TAX APPELLATE TRIBUNAL, COCHIN BENCH IN IT.APPEAL NO.369/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 -47- APPENDIX OF ITA 69/2019 PETITIONER ANNEXURE ANNEXURE A TRUE COPY OF THE NOTICE OF INTIMATION DATED 24.3.2014 ANNEXURE B TRUE COPY OF THE APPEAL DATED 18.2.2016 FILED BY THE APPELLANT BEFORE THE COMMISSIONER OF INCOME TAX (APPEALS), KOTTAYAM ANNEXURE C TRUE COPY OF THE PETITION DATED 18.2.2016TO CONDONE THE DELAY IN FILING THE APPEAL FILED BY THE APPELLANT. ANNEXURE D TRUE COPY OF THE APPELLATE ORDER DATED 31.5.2018 PASSED BY THE COMMISSIONER OF INCOMETAX (APPEALS) KOTTAYAM ANNEXURE E TRUE COPY OF THE SECOND APPEAL DATED NIL-7-2018 FILED BY THE APPELLANT BEFORE THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH ANNEXURE F CERTIFIED COPY IMPUGNED COMMON ORDER DATED 8.10.2018 PASSED BY THE INCOME TAX APPELLATE TRIBUNAL, COCHIN BENCH IN I.T.A APPEAL NO 341/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 -48- APPENDIX OF ITA 91/2019 PETITIONER ANNEXURE ANNEXURE A TRUE COPY OF THE NOTICE OF INTIMATION DATED 01.12.2013 ANNEXURE B TRUE COPY OF THE APPEAL DATED 26.02.2016 FILED BY THE APPELLANT BEFORE THE COMMISSIONER OF INCOMETAX (APPEALS), KOTTAYAM ANNEXURE C TRUE COPY OF THE PETITION DATED 26.02.2016 TO CONDONE THE DELAY IN FILING THE APPEAL FILED BY THE APPELLANT ANNEXURE D TRUE COPY OF THE APPELLATE ORDER DATED 31.5.2018 PASSED BY THE COMMISSIONER OF INCOMETAX(APPEALS), KOTTAYAM. ANNEXURE E TRUE COPY OF THE SECOND APPEAL DATED NI-7-2018 FILED BY THE APPELLANT BEFORE THE INCOME TAX APPELLATE TRIBUNAL, COCHIN BENCH ANNEXURE F TRUE COPY OF IMPUGNED COMMON ORDER DATED 08.10.2018 PASSED BY THE INCOME TAX APPELLATE TRIBUNAL, COCHIN BENCH IN I.T.APPEAL NO.352/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 -49- APPENDIX OF ITA 85/2019 PETITIONER ANNEXURE ANNEXURE-A TRUE COPY OF THE NOTICE OF INTIMATION DATED 01.06.2014 ANNEXURE-B TRUE COPY OF THE APPEAL DATED 08.02.2016 FILED BY THE APPELLANT BEFORE THE COMMISSIONER OF INCOME TAX (APPEALS),KOTTAYAM ANNEXURE-C TRUE COPY OF THE PETITION DATED 08.02.2016 TO CONDONE THE DELAY IN FILING THE APPEAL FILED BY THE APPELLANT ANNEXURE-D TRUE COPY OF THE APPELLATE ORDER DATED 31.5.2018 PASSED BY THE COMMISSIONER OF INCOMETAX (APPEALS),KOTTAYAM ANNEXURE-E TRUE COPY OF THE SECOND APPEAL DATED NIL-7-2018 FILED BY THE APPELLATE BEFORE THE INCOME TAX APPELLATE TRIBUNAL,COCHIN BRANCH ANNEXURE-F TRUE COPY OF IMPUGNED COMMON ORDER DATED 08.10.2018 PASSED BY THE INCOME TAX APPELLATE TRIBUNAL, COCHIN BENCH IN I.T.APPEAL NO.356/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 -50- APPENDIX OF ITA 156/2019 PETITIONER ANNEXURE ANNEXURE A TRUE COPY OF THE NOTICE OF INTIMATION DATED 02.12.2013. ANNEXURE B TRUE COPY OF THE APPEAL DATED 22.01.2016 FILED BY THE APPELLANT BEFORE THE COMMISSIONER OF INCOME TAX (APPEALS), KOTTAYAM. ANNEXURE C TRUE COPY OF THE PETITION DATED 22.01.2016 TO CONDONE THE DELAY IN FILING THE APPEAL FILED BY THE APPELLANT. ANNEXURE D TRUE COPY OF THE APPELLATE ORDER DATED 31.5.2018 PASSED BY THE COMMISSIONER OF INCOME TAX (APPEALS), KOTTAYAM. ANNEXURE E TRUE COPY OF THE SECOND APPEAL DATED NIL 7-2018 FILED BY THE APPELLANT BEFORE THE INCOME TAX APPELLATE TRIBUNAL, COCHIN BENCH. ANNEXURE F TRUE COPY OF IMPUGNED COMMON ORDER DATED 08.10.2018 PASSED BY THE INCOME TAX APPELLATE TRIBUNAL, COCHIN BENCH IN I.T.APPEAL NO. 362/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 -51- APPENDIX OF ITA 161/2019 PETITIONER ANNEXURE ANNEXURE A TRUE COPY OF THE NOTICE OF INTIMATION DATED 23.11.2014 ANNEXURE B TRUE COPY OF THE APPEAL DATED 17.2.2016 FILED BY THE APPELLANT BEFORE THE COMMISSIONER OF INCOME TAX (APPEALS), KOTTAYAM ANNEXURE C TRUE COPY OF THE PETITION DATED 17.2.2016 TO CONDONE THE DELAY IN FILING THE APPEAL FILED BY THE APPELLANT ANNEXURE D TRUE COPY OF THE APPELLATE ORDER DATED 31.5.2018 PASSED BY THE COMMISSIONER OF INCOME TAX (APPEALS), KOTTAYAM ANNEXURE E TRUE COPY OF THE SECOND APPEAL DATED NIL 7-2018 FILED BY THE APPELLANT BEFORE THE INCOME TAX APPELLATE TRIBUNAL, COCHIN BENCH ANNEXURE F TRUE COPY OF IMPUGNED COMMON ORDER DATED 8.10.2018 PASSED BY THE INCOME TAX APPELLATE TRIBUNAL, COCHIN BENCH IN IT APPEAL NO.363/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 -52- APPENDIX OF ITA 94/2019 PETITIONER ANNEXURE ANNEXURE A TRUE COPY OF THE NOTICE OF INTIMATION DATED 21.9.2015. ANNEXURE B TRUE COPY OF THE APPEAL DATED 17.2.2016 FILED BY THE APPELLANT BEFORE THE COMMISSIONER OF INCOME TAX (APPEALS), KOTTAYAM. ANNEXURE C TRUE COPY OF THE PETITION DATED 17.2.2016 TO CONDONE THE DELAY IN FILING THE APPEAL FILED BY THE APPELLANT. ANNEXURE D TRUE COPY OF THE APPELLATE ORDER DATED 31.5.2018 PASSED BY THE COMMISSIONER OF INCOME TAX (APPEALS), KOTTAYAM. ANNEXURE E TRUE COPY OF THE SECOND APPEAL DATED NIL 7.2018 FILED BY THE APPELLANT BEFORE THE INCOME TAX APPELLATE TRIBUNAL, COCHIN BENCH. ANNEXURE F CERTIFIED COPY OF IMPUGNED COMMON ORDER DATED 8.10.2018 PASSED BY THE INCOME TAX APPELLATE TRIBUNAL, COCHIN BENCH IN I.T.APPEAL NO.360/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 -53- APPENDIX OF ITA 87/2019 PETITIONER ANNEXURE ANNEXURE - A TRUE COPY OF THE NOTICE OF INTIMATION DATED 27.03.2014. ANNEXURE - B TRUE COPY OF THE APPEAL DATED 08.02.2016 FILED BY THE APPELLANT BEFORE THE COMMISSIONER OF INCOME TAX (APPEALS), KOTTAYAM. ANNEXURE - C TRUE COPY OF TH PETITION DATED 08.02.2016 TO CONDONE THE DELAY IN FILING THE APPEAL FILED BY THE APPELLANT. ANNEXURE - D TRUE COPY OF THE APPELLATE ORDER DATED 31.05.2018 PASSED BY THE COMMISSIONER OF INCOME TAX (APPEALS), KOTTAYAM. ANNEXURE - E TRUE COPY OF THE SECOND APPEAL DATED NIL-7-2018 BY THE APPELLANT BEFORE THE INCOME TAX APPELLATE TRIBUNAL, COCHIN BENCH. ANNEXURE - F TRUE COPY OF IMPUGNED COMMON ORDER DATED 08.10.2018 PASSED BY THE INCOME TAX APPELLATE TRIBUNAL, COCHIN BENCH IN I.T. APPEAL NO. 380/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 -54- APPENDIX OF ITA 101/2019 PETITIONER ANNEXURE ANNEXURE A TRUE COPY OF THE NOTICE INTIMATION DATED 28.07.2013. ANNEXURE B TRUE COPY OF THE APPEAL DATED 26.02.2016 FILED BY THE APPELLANT BEFORE THE COMMISSIONER OF INCOME TAX (APPEALS), KOTTAYAM. ANNEXURE C TRUE COPY OF THE PETITION DATED 26.02.2016 TO CONDONE THE DELAY IN FILING THE APPEAL FILED BY THE APPELLANT. ANNEXURE D TRUE COPY OF THE APPELLATE ORDER DATED 31.5.2018 PASSED BY THE COMMISSIONER OF INCOME TAX (APPEALS), KOTTAYAM. ANNEXURE E TRUE COPY OF THE SECOND APPEAL DATED NIL -7-2018 FILED BY THE APPELLANT BEFORE THE INCOME TAX TRIBUNAL, COCHIN BENCH ANNEXURE F TRUE COPY OF IMPUGNED COMMON ORDER DATED 08.10.2018 PASSED BY THE INCOME TAX APPELLATE TRIBUNAL, COCHIN BENCH IN I.T. APPEAL NO. 348/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 -55- APPENDIX OF ITA 141/2019 PETITIONER ANNEXURE ANNEXURE A TRUE COPY OF THE NOTICE OF INTIMATION DATED 26.01.2014. ANNEXURE B TRUE COPY OF THE APPEAL DATED 26.02.2016 FILED BY THE APPELLANT BEFORE THE COMMISSIONER OF INCOME TAX (APPEALS), KOTTAYAM. ANNEXURE C TRUEC OPY OF THE PETITION DATED 26.02.2016 TO CONDONE THE DELAY IN FILING THE APPEAL FILED BY THE APPELLANT. ANNEXURE D TRUE COPY OF THE APPELLATE ORDER DATED 31.5.2018 PASSED BY THE COMMISSIONER OF INCOME TAX (APPEALS), KOTTAYAM. ANNEXURE E TRUE COPY OF THE SECOND APPEAL DATED NIL 7 2018 FILED BY THE APPELLANT BEFORE THE INCOME TAX APPELLATE TRIBUNAL, COCHIN BENCH. ANNEXURE F TRUE COPY OF IMPUGNED COMMON ORDER DATED 08.10.2018 PASSED BY THE INCOME TAX APPELLATE TRIBUNAL, COCHIN BENCH IN I.T.APPEAL NO. 351/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 -56- APPENDIX OF ITA 84/2019 PETITIONER ANNEXURE ANNEXURE A TRUE COPY OF THE NOTICE OF INTIMATION DATED 24.03.2014. ANNEXURE B TRUE COPY OF THE APPEAL DATED 08.02.2016 FILED BY THE APPELLANT BEFORE THE COMMISSIONER OF INCOME TAX (APPEALS), KOTTAYAM. ANNEXURE C TRUE COPY OF THE PETITION DATED 08.02.2016 TO CONDONE THE DELAY IN FILING THE APPEAL FILED BY THE APPELLANT. ANNEXURE D TRUE COPY OF THE APPELLATE ORDER DATED 31.5.2018 PASSED BY THE COMMISSIONER OF INCOME TAX (APPEALS), KOTTAYAM. ANNEXURE E TRUE COPY OF THE SECOND APPEAL DATED NIL-7-2018 FILED BY THE APPELLANT BEFORE THE INCOME TAX APPELLATE TRIBUNAL, COCHIN BENCH. ANNEXURE F TRUE COPY OF IMPUGNED COMMON ORDER DATED 08.10.2018 PASSED BY THE INCOME TAX APPELLATE TRIBUNAL, COCHIN BENCH IN I.T.APPEAL NO.374/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 -57- APPENDIX OF ITA 86/2019 PETITIONER ANNEXURE ANNEXURE A TRUE COPY OF THE NOTICE OF INTIMATION 16.03.2014. ANNEXURE B TRUE COPY OF THE APPEAL DATED 08.02.2016 FILED BY THE APPELLANT BEFORE THE COMMISSIONER OF INCOMETAX(APPEALS) KOTTAYAM. ANNEXURE C TRUE COPY OF THE PETITION DATED 08.02.2016 TO CONDONE THE DELAY IN FILING THE APPEAL FILED BY THE APPELLANT. ANNEXURE D TRUE COPY OF THE APPELLATE ORDER DATED 31.05.2018 PASSED BY THE COMMISSIONER OF INCOME TAX(APPEALS) KOTTAYAM. ANNEXURE E TRUE COPY OF THE SECOND APPEAL DATED NIL7-2018 FILED BY THE APPELLANT BEFORE THE INCOME TAX APPELLATE TRIBUNAL, COCHIN BENCH. ANNEXURE F CERTIFIED COPY OF IMPUGNED COMMON ORDER DATED 08.10.2018 PASSED BY THE INCOME TAX APPELLATE TRIBUNAL, COCHIN BENCH IN I.T. APPEAL NO.375/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 -58- APPENDIX OF ITA 138/2019 PETITIONER ANNEXURE ANNEXURE A TRUE COPY OF THE NOTICE OF INTIMATION DATED 29.12.2015. ANNEXURE B TRUE COPY OF THE APPEAL DATED 17.02.2016 FILED BY THE APPELLANT BEFORE THE COMMISSIONER OF INCOME TAX (APPEALS), KOTTAYAM. ANNEXURE C TRUE COPY OF THE PETITION DATED 17.02.2016 TO CONDONE THE DELAY IN FILING THE APPEAL FILED BY THE APPELLANT. ANNEXURE D TRUE COPY OF THE APPELLATE ORDER DATED 31.5.2018 PASSED BY THE COMMISSIONER OF INCOME TAX (APPEALS), KOTTAYAM. ANNEXURE E TRUE COPY OF THE SECOND APPEAL DATED NIL7-2018 FILED BY THE APPELLANT BEFORE THE INCOME TAX APPELLATE TRIBUNAL, COCHIN BENCH. ANNEXURE F TRUE COPY OF IMPUGNED COMMON ORDER DATED 08.10.2018 PASSED BY THE INCOME TAX APPELLATE TRIBUNAL, COCHIN BENCH IN I.T.APPEAL NO. 365/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 -59- APPENDIX OF ITA 90/2019 PETITIONER ANNEXURE ANNEXURE A TRUE COPY OF THE NOTICE OF INTIMATION DATED 16.03.2014. ANNEXURE B TRUE COPY OF THE APPEAL DATED 08.02.20176 FILED BY THE APPELLANT BEFORE THE COMMISSIONER OF INCOME TAX (APPEALS),KOTTAYAM. ANNEXURE C TRUE COPY OF THE PETITION DATED 08.02.2016 TO CONDONE THE DELAY IN FILING THE APPEAL FILED BY THE APPELLANT. ANNEXURE D TRUE COPY OF THE APPELLATE ORDER DATED 31.5.2018 PASSED BY THE COMMISSIONER OF INCOMETAX(APPEALS),KOTTAYAM. ANNEXURE E TRUE COPY OF THE SECOND APPEAL DATED NIL-7-2018 FILED BY THE APPELLANT BEFORE THE INCOME TAX APPELLATE TRIBUNAL, COCHIN BENCH. ANNEXURE F TRUE COPY OF THE IMPUGNED COMMON ORDER DATED 08.10.2018 PASSED BY THE INCOME TAX APPELLATE TRIBUNAL,COCHIN BENCHIN I.T APPEAL NO.377/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 -60- APPENDIX OF ITA 95/2019 PETITIONER ANNEXURE ANNEXURE A TRUE COPY OF THE NOTICE OF INTIMATION DATED 16.03.2014. ANNEXURE - B TRUE COPY OF THE APPEAL DATED 08.02.2016 FILED BY THE APPELLANT BEFORE THE COMMISSIONER OF INCOME TAX (APPEALS), KOTTAYAM. ANNEXURE - C TRUE COPY OF THE PETITION DATED 08.02.2016 TO CONDONE THE DELAY IN FILING THE APPEAL FILED BY THE APPELLANT. ANNEXURE - D TRUE COPY OF THE APPELLATE ORDER DATED 31.05.2018 PASSED BY THE COMMISSIONER OF INCOME TAX (APPEALS),KOTTAYAM. ANNEXURE- E TRUE COPY OF THE SECOND APPEAL DATED NIL-7-2018 FILED BY THE APPELLANT BEFORE THE INCOME TAX APPELLATE TRIBUNAL, COCHIN BENCH. ANNEXURE - F TRUE COPY OF IMPUGNED COMMON ORDER DATED 08.10.2018 FILED BY THE APPELLANT BEFORE THE INCOME TAX APPELLATE TRIBUNAL, COCHIN BENCH IN I.T. APPEAL NO. 379/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 -61- APPENDIX OF ITA 324/2019 PETITIONER ANNEXURE ANNEXURE A TRUE COPY OF THE NOTICE OF INTIMATION UNDER SECTION 200A DATED 31.05.2014 WITH RESPECT TO QUARTER 3 OF FY 2013-2014 OF THE CHERIYANAD BRANCH OF THE APPELLANT. ANNEXURE B TRUE COPY OF APPEAL DATED 08.01.2018 FILED BY THE APPELLANT BEFORE THE COMMISSIONER OF INCOME TAX (APPEALS), TRIVANDRUM. ANNEXURE C TRUE COPY OF PETITION TO CONDONE DELAY DATED 08.01.2018 FILED BY THE APPELLANT BEFORE THE COMMISSIONER OF INCOME TAX (APPEALS), TRIVANDRUM, ALONG WITH A NOTE. ANNEXURE D TRUE COPY OF ORDER DATED 19.02.2019 PASSED BY THE COMMISSIONER OF INCOME TAX (APPEALS), KOTTAYAM. ANNEXURE E TRUE COPY OF SECOND APPEAL 25.04.2019 FILED BY THE APPELLANT BEFORE THE INCOME TAX APPELLATE TRIBUNAL, COCHIN BENCH, COCHIN. ANNEXURE F CERTIFIED COPY OF COMMON ORDER DATED 25.07.2019 PASSED BY THE INCOME TAX APPELLATE TRIBUNAL, COCHIN BENCH, COCHIN I.T.A.NO.289/COCH/2019.

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 -62- APPENDIX OF ITA 326/2019 PETITIONER ANNEXURE ANNEXURE A TRUE COPY OF THE NOTICE OF INTIMATION UNDER SECTION 200A DATED 23.6.2014 WITH RESPECT TO QUARTER-4 OF FY 2013-2014 OF THE ALAPUZHA BRANCH OF THE APPELLANT ANNEXURE B TRUE COPY OF APPEAL DATED 30.12.2017 FILED BY THE APPELLANT BEFORE THE COMMISSIONER OF INCOME TAX (APPEALS) TRIVANDRUM ANNEXURE C TRUE COPY OF PETITION TO CONDONE DELAY DATED 30.12.2017 FILED BY THE APPELLATE BEFORE THE COMMISSIONER OF INCOME TAX (APPEALS),TRIVADRUM ALONG WITH A NOTE ANNEXURE D TRUE COPY OF ORDER DATED 19.02.2019 PASSED BY THE COMMISSIONER OF INCOME TAX (APPEALS), KOTTAYAM ANNEXURE E TRUE COPY OF SECOND APPEAL 25/-4/2019 FILED BY THE APPELLANT BEFORE THE COMMISSIONER OF INCOME TAX APPELLATE TRIBUNAL,COCHIN BENCH, COCHIN ANNEXURE F CERTIFIED COPY OF COMMON ORDER DATED 25.07.2019 PASSED BY THE COMMISSIONER OF INCOME TAX APPELLATE TRIBUNAL,COCHIN BENCH, COCHIN IN I.T.A NO.283/COCH/2019

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 -63- APPENDIX OF ITA 67/2019 PETITIONER ANNEXURE ANNEXURE A TRUE COPY OF THE NOTICE OF INTIMATION DATED 26.1.2014. ANNEXURE B TRUE COPY OF THE APPEAL DATED 24.2.2016 FILED BY THE APPELLANT BEFORE THE COMMISSIONER, OF INCOME TAX APPEALS, KOTTAYAM. ANNEXURE C TRUE COPY OF THE PETITION DATED 24.2.2016 TO CONDONE THE DELAY IN FILING THE APPEAL FILED BY THE APPELLANT. ANNEXURE D TRUE COPY OF THE APPELLATE ORDER DATED 31.5.2018 PASSED BY THE COMMISSIONER OF INCOME TAX APPEALS, KOTTAYAM. ANNEXURE E TRUE COPY OF THE SECOND APPEAL DATED NIL-7-2018 FILED BY THE APPELLANT BEFORE THE INCOME TAX APPELLATE TRIBUNAL, COCHIN BENCH. ANNEXURE F CERTIFIED COPY OF IMPUGNED COMMON ORDER DATED 8.10.2018 PASSED BY THE INCOME TAX APPELLATE TRIBUNAL, COCHIN BENCH IN I.T.A APPEAL N. 368/COCH/2018.