THE COMMISSIONER OF INCOME TAX vs. V. NANDAKUMAR

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE C.K.ABDUL REHIM & THE HONOURABLE MR.JUSTICE T.V.ANILKUMAR THURSDAY, THE 05TH DAY OF DECEMBER 2019/14TH AGRAHAYANA, 1941 ITA.No.58 OF 2009 AGAINST THE ORDER IN ITA NOS.798&799/2007 OF I.T.A.TRIBUNAL,COCHIN BENCH APPELLANT/APPELLANT: THE COMMISSIONER OF INCOME TAX, COCHIN. BY ADV. SRI.JOSE JOSEPH, SC, FOR INCOME TAX RESPONDENT/RESPONDENT: KITEX GARMENTS LTD.,KIZHAKKAMBALAM KIZHAKKAMBALAM. BY ADV. SRI.A.KUMAR THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 05-12-2019 ALONG WITH ITA.NO.1021/2009 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

I.T.A.No.58/2009 & connected cases -:2:- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE C.K.ABDUL REHIM & THE HONOURABLE MR.JUSTICE T.V.ANILKUMAR THURSDAY, THE 05TH DAY OF DECEMBER 2019 / 14TH AGRAHAYANA, 1941 ITA.No.472 OF 2009 AGAINST THE ORDER DATED 29-11-2006 IN ITA NO.124/2004 OF I.T.A.TRIBUNAL,COCHIN BENCH APPELLANT/APPELLANT: THE COMMISSIONER OF INCOME TAX, THRISSUR. BY ADV. SRI.JOSE JOSEPH, SC, FOR INCOME TAX RESPONDENT/RESPONDENT: THE CATHOLIC SYRIAN BANK LTD., THRISSUR. BY ADVS. SRI.K.P.ABDUL AZEES SMT.P.ANITHA SMT.R.S.GEETHA SRI.V.B.UNNIRAJ THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 05-12-2019 ALONG WITH ITA.NO.58/2009 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

I.T.A.No.58/2009 & connected cases -:3:- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE C.K.ABDUL REHIM & THE HONOURABLE MR.JUSTICE T.V.ANILKUMAR THURSDAY, THE 05TH DAY OF DECEMBER 2019 / 14TH AGRAHAYANA, 1941 ITA.No.641 OF 2009 AGAINST THE ORDER IN ITA NO.802/2007 OF I.T.A.TRIBUNAL,COCHIN BENCH APPELLANT/APPELLANT: THE COMMISSIONER OF INCOME TAX, KOZHIKODE BY ADV. SRI.JOSE JOSEPH, SC, FOR INCOME TAX RESPONDENT/RESPONDENT: P.T.RAMANUJAN, KALLAI, CALICUT. PARTNER,M/S.KERALA SAW MILLS, KALLAI,CALICUT. BY ADV. SRI.R.K.MURALEEDHARAN THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 05-12- 2019 ALONG WITH ITA.NO.58/2009 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

I.T.A.No.58/2009 & connected cases -:4:- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE C.K.ABDUL REHIM & THE HONOURABLE MR.JUSTICE T.V.ANILKUMAR THURSDAY, THE 05TH DAY OF DECEMBER 2019 / 14TH AGRAHAYANA, 1941 ITA.No.1021 OF 2009 AGAINST THE ORDER DATED 28.07.2006 IN ITA NO.880/2004 OF I.T.A.TRIBUNAL,COCHIN BENCH APPELLANT/APPELLANT: 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/RESPONDENT: THE CATHOLIC SYRIAN BANK, THRISSUR. R1 BY ADVS. SRI.JOSEPH MARKOSE (SR.) SRI.V.ABRAHAM MARKOS SRI.ABRAHAM JOSEPH MARKOS SRI.ISAAC THOMAS THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 05-12- 2019 ALONG WITH ITA.NO.58/2009 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

I.T.A.No.58/2009 & connected cases -:5:- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE C.K.ABDUL REHIM & THE HONOURABLE MR.JUSTICE T.V.ANILKUMAR THURSDAY, THE 05TH DAY OF DECEMBER 2019 / 14TH AGRAHAYANA, 1941 ITA.No.254 OF 2012 AGAINST THE ORDER DATED 22.06.2012 IN ITA NO.723/2010 OF I.T.A.TRIBUNAL,COCHIN BENCH APPELLANT/APPELLANT: THE COMMISSIONER OF INCOME TAX-II, COCHIN BY ADVS.SRI. P.N.RAVINDRANATHA MENON SRI.JOSE JOSEPH, SC, FOR INCOME TAX RESPONDENT/RESPONDENT: SHRI. V. NANDAKUMAR NO.51, VALLTHOL HOUSE, M.K.K.NAIR NAGAR, TRIPUNITHURA, ERNAKULAM. 682 301. BY ADVS. SRI.ANIL D. NAIR SMT.ROSIE ATHULYA JOSEPH SMT.C.S.SULEKHA BEEVI SRI.R.SREEJITH THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 05-12- 2019 ALONG WITH ITA.NO.58/2009 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

I.T.A.No.58/2009 & connected cases -:6:- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE C.K.ABDUL REHIM & THE HONOURABLE MR.JUSTICE T.V.ANILKUMAR THURSDAY, THE 05TH DAY OF DECEMBER 2019 / 14TH AGRAHAYANA, 1941 ITA.No.45 OF 2014 AGAINST THE ORDER DATED 30-08-2013 IN ITA NO.352/2013 OF I.T.A.TRIBUNAL,COCHIN BENCH APPELLANT/APPELLANT: THE COMMISSIONER OF INCOME TAX, KOZHIKODE BY ADVS.SRI.P.K. RAVINDRANAHA MENON (SR) SRI.JOSE JOSEPH, SC, FOR INCOME TAX RESPONDENT/RESPONDENT: M/S KERALA TRANSPORT COMPANY, KTC BUILDING YMCA ROAD, KOZHIKODE. BY ADV. SMT.DIVYA RAVINDRAN SRI.V.P.NARAYANAN SRI.T.M.SREEDHARAN SR. THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 05-12- 2019 ALONG WITH ITA.NO.58/2009 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

I.T.A.No.58/2009 & connected cases -:7:- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE C.K.ABDUL REHIM & THE HONOURABLE MR.JUSTICE T.V.ANILKUMAR THURSDAY, THE 05TH DAY OF DECEMBER 2019 / 14TH AGRAHAYANA, 1941 ITA.No.60 OF 2014 AGAINST THE ORDER DATED 30-08-2013 IN ITA NO.353/2013 OF I.T.A.TRIBUNAL,COCHIN BENCH APPELLANT/APPELLANT: THE COMMISSIONER OF INCOME TAX, KOZHIKODE BY ADVS.SRI.P.K.R.MENON,SENIOR COUNSEL, GOI(TAXES) SRI.JOSE JOSEPH, SC, FOR INCOME TAX RESPONDENT/RESPONDENT: M/S KERALA TRANSPORT COMPANY KTC BUILDING,YMCA ROAD,KOZHIKODE BY ADVS. SMT.DIVYA RAVINDRAN SRI.V.P.NARAYANAN SRI.T.M.SREEDHARAN SR. THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 05-12- 2019 ALONG WITH ITA.NO.58/2009 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

I.T.A.No.58/2009 & connected cases -:8:- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE C.K.ABDUL REHIM & THE HONOURABLE MR.JUSTICE T.V.ANILKUMAR THURSDAY, THE 05TH DAY OF DECEMBER 2019 / 14TH AGRAHAYANA, 1941 ITA.No.40 OF 2016 AGAINST THE ORDER DATED 21-11-2014 IN ITA NOS.324/2014 OF I.T.A.TRIBUNAL,COCHIN BENCH APPELLANT/APPELLANT: 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/RESPONDENT: THE CATHOLIC SYRIAN BANK LTD., ST.MARY'S COLLEGE ROAD, THRISSUR ST.MARY'S COLLEGE ROAD,THRISSUR.680 020. THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 05-12- 2019 ALONG WITH ITA.NO.58/2009 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

I.T.A.No.58/2009 & connected cases -:9:- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE C.K.ABDUL REHIM & THE HONOURABLE MR.JUSTICE T.V.ANILKUMAR THURSDAY, THE 05TH DAY OF DECEMBER 2019 / 14TH AGRAHAYANA, 1941 ITA.No.82 OF 2016 AGAINST THE ORDER DATED 12-01-2016 IN ITA NO.50/2015 OF I.T.A.TRIBUNAL,COCHIN BENCH APPELLANT/RESPONDENT: THE COMMISSIONER OF INCOME TAX, KOTTAYAM. BY ADVS. SRI.P.K.R.MENON,SENIOR COUNSEL, GOI(TAXES) SRI.JOSE JOSEPH, SC, FOR INCOME TAX RESPONDENT/RESPONDENT: M/S.KONCHERRY COIR FACTORIES, MAYITHARA, CHERETHALA, ALAPPUZHA DISTRICT. BY ADVS. SRI.M.GOPIKRISHNAN NAMBIAR SRI.P.GOPINATH SRI.K.JOHN MATHAI SRI.JOSON MANAVALAN SRI.KURYAN THOMAS SRI.RAJA KANNAN THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 05-12- 2019 ALONG WITH ITA.NO.58/2009 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

I.T.A.No.58/2009 & connected cases -:10:- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE C.K.ABDUL REHIM & THE HONOURABLE MR.JUSTICE T.V.ANILKUMAR THURSDAY, THE 05TH DAY OF DECEMBER 2019 / 14TH AGRAHAYANA, 1941 ITA.No.104 OF 2016 AGAINST THE ORDER DATED 04-01-2016 IN ITA NO.256/2014 OF I.T.A.TRIBUNAL,COCHIN BENCH APPELLANT/RESPONDENT: THE PRINCIPAL, COMMISSIONER OF INCOME TAX, KOTTAYAM. BY ADVS.SRI.P.K.R.MENON,SENIOR COUNSEL, GOI(TAXES) SRI.JOSE JOSEPH, SC, FOR INCOME TAX RESPONDENT/APPELLANT: SMT.ANCY G.VALY, PROPRIETOR, SUPREME RUBBER COMPANY, KOORALY P.O., PONKUNNAM, KOTTAYAM-686 522. BY ADV. SRI.V.ABRAHAM MARKOS SRI.ABRAHAM JOSEPH MARKOS SRI.GOVIND VIJAYAKUMARAN NAIR SRI.HARAN THOMAS GEORGE SRI.JOSEPH MARKOSE SR. THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 05-12- 2019 ALONG WITH ITA.NO.58/2009 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

I.T.A.No.58/2009 & connected cases -:11:- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE C.K.ABDUL REHIM & THE HONOURABLE MR.JUSTICE T.V.ANILKUMAR THURSDAY, THE 05TH DAY OF DECEMBER 2019 / 14TH AGRAHAYANA, 1941 ITA.No.16 OF 2017 AGAINST THE ORDER DATED 26.09.2016 IN ITA NO.3/2016 OF I.T.A.TRIBUNAL,COCHIN BENCH APPELLANT/ RESPONDENT/ RESPONDENT/ REVENUE: THE PRINCIPAL COMMISSIONER OF INCOME TAX, KOTTAYAM BY ADVS.SRI.P.K.R.MENON,SENIOR COUNSEL, GOI(TAXES) SRI.JOSE JOSEPH, SC, FOR INCOME TAX RESPONDENT/APPELLANT/APPELLANT/ASSESSEE: SHRI.S.NAGARAJA REDDIAR, LAKSHMI SADANAM, MULLACKAL,ALAPPUZHA BY ADVS. SRI.M.GOPIKRISHNAN NAMBIAR SRI.P.GOPINATH SRI.K.JOHN MATHAI SRI.JOSON MANAVALAN SRI.KURYAN THOMAS SRI.PAULOSE C. ABRAHAM SRI.RAJA KANNAN THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 05-12- 2019 ALONG WITH ITA.NO.58/2009 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

I.T.A.No.58/2009 & connected cases -:12:- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE C.K.ABDUL REHIM & THE HONOURABLE MR.JUSTICE T.V.ANILKUMAR THURSDAY, THE 05TH DAY OF DECEMBER 2019 / 14TH AGRAHAYANA, 1941 ITA.No.35 OF 2017 AGAINST THE ORDER DATED 16-11-2016 IN ITA NO.219/2016 OF I.T.A.TRIBUNAL,COCHIN BENCH APPELLANT/APPELLANT/RESPONDENT/ REVENUE: THE PRINCIPAL COMMISSIONER OF INCOME TAX KOCHI - I, KOCHI, CENTRAL REVENUE BUILDING,I.S PRESS ROAD, KOCHI - 682 018 BY ADVS.SRI.P.K.R.MENON,SENIOR COUNSEL, GOI(TAXES) SRI.JOSE JOSEPH, SC, FOR INCOME TAX RESPONDENT/ RESPONDENT/APPELLANT/ASSESSEE: M/S.CREAMPACKS (P) LTD., 28/3030, CHERUPARAMBATH ROAD, ELAMKULAM,KADAVANTHRA, KOCHI - 682 020. BY ADVS. SRI.M.GOPIKRISHNAN NAMBIAR SRI.P.GOPINATH SRI.K.JOHN MATHAI SRI.JOSON MANAVALAN SRI.KURYAN THOMAS SRI.PAULOSE C. ABRAHAM SMT.S.PARVATHI SRI.RAJA KANNAN THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 05-12- 2019 ALONG WITH ITA.NO.58/2009 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

I.T.A.No.58/2009 & connected cases -:13:- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE C.K.ABDUL REHIM & THE HONOURABLE MR.JUSTICE T.V.ANILKUMAR THURSDAY, THE 05TH DAY OF DECEMBER 2019 / 14TH AGRAHAYANA, 1941 ITA.No.31 OF 2018 AGAINST THE ORDER DATED 16-11-2017 IN ITA NO.553/2015 OF I.T.A.TRIBUNAL,COCHIN BENCH APPELLANT/APPELLANT: THE PRINCIPAL COMMISSIONER OF INCOME TAX, KOTTAYAM. BY ADVS.SRI.P.K.R.MENON,SR.COUNSEL, GOI(TAXES) SRI.JOSE JOSEPH, SC, FOR INCOME TAX RESPONDENT/RESPONDENT: M/S. MALAYALA MANORAMA CO. LTD., K.K.ROAD, KOTTAYAM. BY ADVS.SRI.M.GOPIKRISHNAN NAMBIAR SRI.GOPINATHA MENON P SRI.K. JOHN MATHAI SRI.KURYAN THOMAS SRI.PAULOSE C. ABRAHAM SRI.RAJAKANNAN THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 05-12- 2019 ALONG WITH ITA.NO.58/2009 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

I.T.A.No.58/2009 & connected cases -:14:- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE C.K.ABDUL REHIM & THE HONOURABLE MR.JUSTICE T.V.ANILKUMAR THURSDAY, THE 05TH DAY OF DECEMBER 2019 / 14TH AGRAHAYANA, 1941 ITA.No.33 OF 2018 AGAINST THE ORDER DATED 16.11.2017 IN ITA NO.554/2015 OF I.T.A.TRIBUNAL,COCHIN BENCH APPELLANT/APPELLANT: THE PRINCIPAL COMMISSIONER OF INCOME TAX KOTTAYAM. BY ADVS.SRI.P.K.R.MENON,SENIOR COUNSEL, GOI(TAXES) SRI.JOSE JOSEPH, SC, FOR INCOME TAX RESPONDENT/RESPONDENT: M/S. MALAYALA MANORAMA CO.LTD. K.K.ROAD, KOTTAYAM. BY ADVS. SRI.M.GOPIKRISHNAN NAMBIAR SRI.P.GOPINATH SRI.K.JOHN MATHAI SRI.JOSON MANAVALAN SRI.KURYAN THOMAS SRI.PAULOSE C. ABRAHAM THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 05-12-2019 ALONG WITH ITA.NO.58/2009 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

I.T.A.No.58/2009 & connected cases -:15:- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE C.K.ABDUL REHIM & THE HONOURABLE MR.JUSTICE T.V.ANILKUMAR THURSDAY, THE 05TH DAY OF DECEMBER 2019 / 14TH AGRAHAYANA, 1941 ITA.No.147 OF 2019 AGAINST THE ORDER DATED 04.01.2018 IN ITA NO.131/2017 OF I.T.A.TRIBUNAL,COCHIN BENCH APPELLANT/ RESPONDENT: THE PRINCIPAL COMMISSIONER OF INCOME TAX, KOCHI-1, KOCHI, INCOME TAX OFFICERS, CENTRAL REVENUE BUILDING, I.S. PRESS ROAD, KOCHI-682 018. BY ADVS.SRI.P.K.RAVINDRANATHA MENON (SR.) SRI.JOSE JOSEPH, SC, FOR INCOME TAX RESPONDENT/ APPELLANT: M/S.KANNAN DEVAN HILLS PLANTATIONS COMPANY PVT. LTD.,KHDP HOUSE,MUNNAR-685612,KERALA. BY ADVS. SRI.JOSEPH MARKOSE (SR.) SRI.V.ABRAHAM MARKOS SRI.ABRAHAM JOSEPH MARKOS SRI.ISAAC THOMAS SRI.P.G.CHANDAPILLAI ABRAHAM SHRI.VIPIN ANTO H.M. SHRI.ALEXANDER JOSEPH MARKOS SHRI.SHARAD JOSEPH KODANTHARA THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 05-12- 2019 ALONG WITH ITA.NO.58/2009 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

I.T.A.No.58/2009 & connected cases -:16:- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE C.K.ABDUL REHIM & THE HONOURABLE MR.JUSTICE T.V.ANILKUMAR THURSDAY, THE 05TH DAY OF DECEMBER 2019 / 14TH AGRAHAYANA, 1941 ITA.No.188 OF 2019 AGAINST THE ORDER DATED 04-01-2018 IN ITA NO.164/2017 OF I.T.A.TRIBUNAL,COCHIN BENCH APPELLANT/RESPONDENT: THE PRINCIPAL COMMISSIONER OF INCOME TAX KOCHI-1,KOCHI, INCOME TAX OFFICERS, CENTRAL REVENUE BUILDING, I.S. PRESS ROAD, KOCHI-682 018. BY ADVS.SRI.P.K.RAVINDRANATHA MENON (SR.) SRI.JOSE JOSEPH, SC, FOR INCOME TAX RESPONDENT/ APPELLANT: KANNAN DEVAN HILLS PLANTATIONS COMPANY PVT.LTD. KHDP HOUSE, MUNNAR-685612, KERALA. BY ADVS. SRI.JOSEPH MARKOSE (SR.) SRI.V.ABRAHAM MARKOS SRI.ABRAHAM JOSEPH MARKOS SRI.ISAAC THOMAS SRI.P.G.CHANDAPILLAI ABRAHAM SHRI.VIPIN ANTO H.M. SHRI.ALEXANDER JOSEPH MARKOS SHRI.SHARAD JOSEPH KODANTHARA THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 05-12- 2019 ALONG WITH ITA.NO.58/2009 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

I.T.A.No.58/2009 & connected cases -:17:- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE C.K.ABDUL REHIM & THE HONOURABLE MR.JUSTICE T.V.ANILKUMAR THURSDAY, THE 05TH DAY OF DECEMBER 2019 / 14TH AGRAHAYANA, 1941 ITA.No.189 OF 2019 AGAINST THE ORDER DATED 04-01-2018 IN ITA NO.163/2017 OF I.T.A.TRIBUNAL,COCHIN BENCH APPELLANT/RESPONDENT: THE PRINCIPAL COMMISSIONER OF INCOME TAX KOCHI-1,KOCHI, INCOME TAX OFFICERS, CENTRAL REVENUE BUILDING, I.S. PRESS ROAD, KOCHI-682 018. BY ADVS.SRI.P.K.RAVINDRANATHA MENON (SR.) SRI.JOSE JOSEPH, SC, FOR INCOME TAX RESPONDENT/ APPELLANT: M/S. KANNAN DEVAN HILLS PLANTATIONS COMPANY PRIVATE LIMITED, KHDP HOUSE, MUNNAR-685 612, KERALA BY ADVS. SRI.JOSEPH MARKOSE (SR.) SRI.V.ABRAHAM MARKOS SRI.ABRAHAM JOSEPH MARKOS SRI.ISAAC THOMAS SRI.P.G.CHANDAPILLAI ABRAHAM SHRI.VIPIN ANTO H.M. SHRI.ALEXANDER JOSEPH MARKOS SHRI.SHARAD JOSEPH KODANTHARA THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 05-12- 2019 ALONG WITH ITA.NO.58/2009 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

I.T.A.No.58/2009 & connected cases -:18:- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE C.K.ABDUL REHIM & THE HONOURABLE MR.JUSTICE T.V.ANILKUMAR THURSDAY, THE 05TH DAY OF DECEMBER 2019 / 14TH AGRAHAYANA, 1941 ITA.No.195 OF 2019 AGAINST THE ORDER DATED 28-02-2018 IN ITA NO.3/2017 OF I.T.A.TRIBUNAL,COCHIN BENCH APPELLANT/APPELLANT: THE PRINCIPAL COMMISSIONER OF INCOME TAX KOCHI-I, KOCHI, INCOME TAX OFFICES, CENTRAL REVENUE BUILDING, I.S. PRESS ROAD, KOCHI - 682 018. BY ADVS.SRI.P.K. RAVINDRANATHA MENON (SR.) SRI.JOSE JOSEPH, SC, FOR INCOME TAX RESPONDENT/RESPONDENT: M/S.SUD CHEMIE INDIA PVT.LTD, EDAYAR INDUSTRIAL DEVELOPMENT AREA, BINAMIPURAM, EDAYAR - 683 502, EDAYAR - 683 502. BY ADVS. SRI.JOSEPH MARKOSE (SR.) SRI.V.ABRAHAM MARKOS SRI.ABRAHAM JOSEPH MARKOS SRI.ISAAC THOMAS SRI.P.G.CHANDAPILLAI ABRAHAM SHRI.VIPIN ANTO H.M. SHRI.ALEXANDER JOSEPH MARKOS SHRI.SHARAD JOSEPH KODANTHARA THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 05-12- 2019 ALONG WITH ITA.NO.58/2009 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

I.T.A.No.58/2009 & connected cases -:19:- C.K.ABDUL REHIM & T.V. ANILKUMAR ,JJ. = = = = = = = = = = = = = = = = = = = = = = I.T.A. Nos.58, 472, 641, 1021 of 2009,254 of 2012, 45, 60 of 2014, 40, 82, 104 of 2016, 16, 35 of 2017, 31, 33 of 2018, 147, 188, 189 & 195 of 2019 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - Dated this the 5th day of December, 2019 C O M M O N J U D G M E N T C.K.ABDUL REHIM

, J. Learned Standing for Government of India (Taxes) seeks withdrawal of the above appeals based on the revised litigation policy formulated by the Central Board of Direct Taxes(CBDT). 2. Permission is granted. The above Income Tax Appeals are hereby dismissed as withdrawn. The Registry is directed to make refund of the court fee to the appellant, to the extent permissible under law. Sd/- C.K.ABDUL REHIM,JUDGE Sd/- T.V. ANILKUMAR,JUDGE DST //True copy// PA.To Judge