KUNNUKARA SERVICE CO-OPERATIVE BANK LIMITED vs. THE INCOME TAX OFFICER (I AND C),

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE C.K.ABDUL REHIM & THE HONOURABLE MR. JUSTICE AMIT RAWAL WEDNESDAY, THE 19TH DAY OF FEBRUARY 2020 / 30TH MAGHA, 1941 ITA.No.73 OF 2018 AGAINST THE ORDER IN ITA 324/2017 DATED 10-08-2018 OF I.T.A.TRIBUNAL,COCHIN BENCH APPELLANT/S: ENANALLOOR SERVICE CO-OPERATIVE BANK LIMITED NO. 1147 REP BY ITS SECRETARY, AYAVANA PO, MUVATTUPUZHA, ERNAKULAM DIST - 686668 BY ADVS. SRI.C.A.JOJO SRI.JACOB CHACKO SRI.MATHEWS JOSEPH RESPONDENT/S: 1 THE INCOME TAX OFFICER (1 AND C) 5TH FLOOR, KANDAMKULATHY TOWERS, M.G. ROAD, KOCHI - 11 2 THE JOINT DIRECTOR DIRECTOR OF INCOME TAX (INTELLIGENCE) KOCHI, KANDAMKULATHY TOWERS, M.G. ROAD, KOCHI-11 , 682016 3 THE COMMISSIONER OF INCOME TAX (APPEAL), KADAVANTHRA KOCHI 682020 R1-3 BY ADV. SRI.P.K.RAVINDRANATHA MENON (SR.) R1-3 BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX OTHER PRESENT: SC,IT- SRI.P.K.RAVINDRANATHA MENON (SR) THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 19-11-2019, ALONG WITH ITA.265/2019 AND CONNECTED CASES, THE COURT ON 19-02-2020 DELIVERED THE FOLLOWING:

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE C.K.ABDUL REHIM & THE HONOURABLE MR. JUSTICE AMIT RAWAL WEDNESDAY, THE 19TH DAY OF FEBRUARY 2020 / 30TH MAGHA, 1941 ITA.No.265 OF 2019 AGAINST THE ORDER IN ITA 454/COCH/2019 DATED 07-08-2019 OF I.T.A.TRIBUNAL,COCHIN BENCH APPELLANT/S: KANMANAM SERVICE CO-OPERATIVE BANK LIMITED NO.10555, REPRESENTED BY ITS SECRETARY, KANMANAM P. O., MALAPPURAM DISTRICT - 676556. BY ADVS. SRI.C.A.JOJO SRI.JACOB CHACKO SRI.MATHEWS JOSEPH SMT.SWATHY S. RESPONDENT/S: 1 THE INCOME TAX OFFICER (INTELLIGENCE) AYAKAR BHAVAN, MANANCHIRA, KOZHIKODE - 673001. 2 THE JOINT DIRECTOR OF INCOME TAX (INTELLIGENCE), KOCHI KANDAMKULATHY TOWERS, M. G. ROAD, KOCHI - 11 3 THE COMMISSIONER OF INCOME TAX (APPEAL) KADAVANTHRA, KOCHI - 682020. 4 THE INCOME TAX OFFICER WARD - 1, TARIFF BAZAR, TIRUR - 676101. R1-4 BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX SRI.P.K.RAVINDRANATHA MENON (SR.) THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 19-11-2019, ALONG WITH ITA.73/2018 AND CONNECTED CASES, THE COURT ON 19-02-2020 DELIVERED THE FOLLOWING:

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE C.K.ABDUL REHIM & THE HONOURABLE MR. JUSTICE AMIT RAWAL WEDNESDAY, THE 19TH DAY OF FEBRUARY 2020 / 30TH MAGHA, 1941 ITA.No.270 OF 2019 AGAINST THE ORDER/JUDGMENT IN ITA 392/2019 OF I.T.A.TRIBUNAL,COCHIN BENCH APPELLANT/S: UZHUVA SERVICE CO-OPERATIVE BANK LIMITED NO. 305, REPRESENTED BY ITS SECRETARY, PATTANAKKAD P.O. ALAPPUZHA DISTRICT. BY ADVS. SRI.C.A.JOJO SRI.JACOB CHACKO SRI.MATHEWS JOSEPH SMT.SWATHY S. RESPONDENT/S: 1 THE INCOME TAX OFFICER (INTELLIGENCE) VELLAKINAR, ALAPPUZHA 688 001. 2 THE JOINT DIRECTOR DIRECTOR OF INCOME TAX (INTELLIGENCE), KOCHI KANDAMKULATHY TOWERS, M.G. ROAD KOCHI-11 3 THE COMMISSIONER OF INCOME TAX (APPEALS), KADAVANTHRA. KOCHI 682 020 SRI.P.K.RAVINDRANATHA MENON (SR.) R1-3 BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX

THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 19-11-2019, ALONG WITH ITA.73/2018 AND CONNECTED CASES, THE COURT ON 19-02-2020 DELIVERED THE FOLLOWING:

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE C.K.ABDUL REHIM & THE HONOURABLE MR. JUSTICE AMIT RAWAL WEDNESDAY, THE 19TH DAY OF FEBRUARY 2020 / 30TH MAGHA, 1941 ITA.No.271 OF 2019 AGAINST THE ORDER/JUDGMENT IN ITA 235/2019 OF I.T.A.TRIBUNAL,COCHIN BENCH APPELLANT/S: MANAKKAD SERVICE CO-OPERATIVE BANK LIMITED NO.1796, REPRESENTED BY ITS SECRETARY, MANAKKAD P. O., THODUPPUZHA IDUKKI DISTRICT. BY ADVS. C.A.JOJO SRI.JACOB CHACKO SRI.MATHEWS JOSEPH SWATHY S RESPONDENT/S: 1 THE INCOME TAX OFFICER (I AND CI) 5TH FLOOR, KANDAMKULATHY TOWERS, M. G. ROAD, KOCHI - 682 011. 2 THE JOINT DIRECTOR OF INCOME TAX (INTELLIGENCE) KOCHI, KANDAMKULATHY TOWERS, M. G. ROAD, KOCHI - 682 011. 3 THE COMMISSIONER OF INCOME TAX (APPEAL) KADAVANTHRA, KOCHI - 682 020 R1-R3 SRI.P.K.RAVINDRANATHA MENON (SR.) BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 19-11-2019, ALONG WITH ITA.73/2018 AND CONNECTED CASES, THE COURT ON 19-02-2020 DELIVERED THE FOLLOWING:

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE C.K.ABDUL REHIM & THE HONOURABLE MR. JUSTICE AMIT RAWAL WEDNESDAY, THE 19TH DAY OF FEBRUARY 2020 / 30TH MAGHA, 1941 ITA.No.272 OF 2019 AGAINST THE ORDER/JUDGMENT IN ITA 216/2019 OF I.T.A.TRIBUNAL,COCHIN BENCH APPELLANT/S: MULAKKUZHA SERVICE CO-OPERATIVE BANK LIMITED, NO.1224, REPRESENTED BY ITS SECRETARY, MULAKKUZHA P.O., CHENGANNUR, ALAPPUZHA DISTRICT - 689 505. BY ADVS. SRI.C.A.JOJO SRI.JACOB CHACKO SRI.MATHEWS JOSEPH SMT.SWATHY S. RESPONDENT/S: 1 THE INCOME TAX OFFICER (INTELLIGENCE) NAVARATNAM, VELLAKINAR, ALAPPUZHA - 688 001. 2 THE JOINT DIRECTOR OF INCOME TAX (INTELLIGENCE) KOCHI, KANDAMKULATHY TOWERS, M.G.ROAD, KOCHI - 11. 3 THE COMMISSIONER OF INCOME TAX (APPEAL), KADAVANTHRA, KOCHI - 682 020. R1-R3 SRI.P.K.RAVINDRANATHA MENON (SR.) BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 19-11-2019, ALONG WITH ITA.73/2018 AND CONNECTED CASES, THE COURT ON 19-02-2020 DELIVERED THE FOLLOWING:

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE C.K.ABDUL REHIM & THE HONOURABLE MR. JUSTICE AMIT RAWAL WEDNESDAY, THE 19TH DAY OF FEBRUARY 2020 / 30TH MAGHA, 1941 ITA.No.273 OF 2019 AGAINST THE ORDER/JUDGMENT IN ITA 442/2017 DATED 01-08-2019 OF I.T.A.TRIBUNAL,COCHIN BENCH APPELLANT/S: VETTAKKAL SERVICE CO-OPERATIVE BANK LIMITED NO.1812 REPRESENTED BY ITS SECRETARY, VETTAKKAL,P.O, CHERTHALA, ALAPPUZHA DISTRICT BY ADVS. SRI.C.A.JOJO SMT.SWATHY S. RESPONDENT/S: 1 THE INCOME TAX OFFICER (INTELLIGENCE) NAVARATNAM VELLAKINAR, ALAPPUZHA-688001 2 THE JOINT DIRECTOR OF INCOME TAX(INTELLIGENCE) KOCHI, KANDAMKULATHY TOWERS, M.G.ROAD, KOCHI-11 3 THE COMMISSIONER OF INCOME TAX (APPEAL), KADAVANTHRA, KOCHI-20 R1-R3 SRI.P.K.RAVINDRANATHA MENON (SR.) BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX

THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 19-11-2019, ALONG WITH ITA.73/2018 AND CONNECTED CASES, THE COURT ON 19-02-2020 DELIVERED THE FOLLOWING:

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE C.K.ABDUL REHIM & THE HONOURABLE MR. JUSTICE AMIT RAWAL WEDNESDAY, THE 19TH DAY OF FEBRUARY 2020 / 30TH MAGHA, 1941 ITA.No.274 OF 2019 AGAINST THE ORDER/JUDGMENT IN ITA 214/2017 DATED 20-06-2019 OF I.T.A.TRIBUNAL,COCHIN BENCH APPELLANT/S: KARIKODE SERVICE CO-OPERATIVE LTD NO.4009 BANK REPRESENTED BY ITS SECRETARY, KEERIKODE P.O., THODUPUZHA EAST IDUKKI DISTRICT-685 620. BY ADVS. SRI.C.A.JOJO SMT.SWATHY S. RESPONDENT/S: 1 THE INCOME TAX OFFICER (I AND C) 5TH FLOOR, KANDAMKULATHY TOWERS, M.G.ROAD, KOCHI-11. 2 THE JOINT DIRECTOR OF INCOME TAX (INTELLIGENCE) KOCHI KANDAMKULATHY TOWERS, M.G.ROAD, KOCHI-11. 3 THE COMMISSIONER OF INCOME TAX (APPEAL) KADAVANTHRA, KOCHI-20. 4 THE INCOME TAX OFFICER WARD-1 AND TPS, THODUPUZHA P.O., PIN-685 585. R1-R3 SRI.P.K.RAVINDRANATHA MENON (SR.) BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX

THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 19-11-2019, ALONG WITH ITA.73/2018 AND CONNECTED CASES, THE COURT ON 19-02-2020 DELIVERED THE FOLLOWING:

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE C.K.ABDUL REHIM & THE HONOURABLE MR. JUSTICE AMIT RAWAL WEDNESDAY, THE 19TH DAY OF FEBRUARY 2020 / 30TH MAGHA, 1941 ITA.No.275 OF 2019 AGAINST THE ORDER/JUDGMENT IN ITA 441/2019 OF I.T.A.TRIBUNAL,COCHIN BENCH APPELLANT/S: ARTHINKAL VILLAGE SERVICE CO-OPERATIVE BANK LIMITED NO.3772 REPRESENTED BY ITS SECRETARY, ARTHINKAL.P.O, ALAPPUZHA DISTRICT-688530 BY ADVS. SRI.C.A.JOJO SRI.JACOB CHACKO SRI.MATHEWS JOSEPH KUM.S.SWATHY RESPONDENT/S: 1 THE INCOME TAX OFFICER (INTELLIGENCE) NAVARATNAM NAVARATNAM, VELLAKINAR, ALAPPUZHA-688001 2 THE JOINT DIRECTOR OF INCOME TAX (INTELLIGENCE) KOCHI, KANDAMKULATHY TOWER,M.G.ROAD, KOCHI-682011 3 THE COMMISSIONER OF INCOME TAX (APPEAL), KADAVANTHRA, KOCHI-682020 R1-R3 SRI.P.K.RAVINDRANATHA MENON (SR.) BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 19-11-2019, ALONG WITH ITA.73/2018 AND CONNECTED CASES, THE COURT ON 19-02-2020 DELIVERED THE FOLLOWING:

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE C.K.ABDUL REHIM & THE HONOURABLE MR. JUSTICE AMIT RAWAL WEDNESDAY, THE 19TH DAY OF FEBRUARY 2020 / 30TH MAGHA, 1941 ITA.No.276 OF 2019 AGAINST THE ORDER/JUDGMENT IN ITA 405/2019 OF I.T.A.TRIBUNAL,COCHIN BENCH APPELLANT/S: NEENDOOR SERVICE CO-OPERATIVE BANK LIMITED NO. 2641 REPRESENTED BY ITS SECRETARY, NENDOOR P.O. KOTTAYAM DISTRICT . BY ADVS. SRI.C.A.JOJO SRI.JACOB CHACKO SRI.MATHEWS JOSEPH S.SWATHY RESPONDENT/S: 1 THE INCOME TAX OFFICER (INTELLIGENCE) VELLAKINAR, ALAPPUZHA 688 001. 2 THE JOINT DIRECTOR OF INCOME TAX (INTELLIGENCE) KOCHI. KANDAMKULATHY TOWER M.G. ROAD KOCHI 11. 3 THE COMMISSIONER OF INCOME TAX (APPEAL), KADAVANTHRA, KOCHI -20. 4 THE INCOME TAX OFFICER, (INTELLIGENCE), VELLAKINAR, ALLEPPEY 688 001. R1-R3 SRI.P.K.RAVINDRANATHA MENON (SR.) BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 19-11-2019, ALONG WITH ITA.73/2018 AND CONNECTED CASES, THE COURT ON 19-02-2020 DELIVERED THE FOLLOWING:

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE C.K.ABDUL REHIM & THE HONOURABLE MR. JUSTICE AMIT RAWAL WEDNESDAY, THE 19TH DAY OF FEBRUARY 2020 / 30TH MAGHA, 1941 ITA.No.279 OF 2019 AGAINST THE ORDER/JUDGMENT IN ITA 418/2019 DATED 08-07-2019 OF I.T.A.TRIBUNAL,COCHIN BENCH APPELLANT/S: MEKKADAMPU SERVICE CO-OPERATIVE BANK LTD NO.4073 BANK REPRESENTED BY ITS SECRETARY, MEKKADAMPU.P.O,ERNAKULAM DISTRICT. BY ADVS. SRI.C.A.JOJO SMT.SWATHY S. RESPONDENT/S: 1 THE INCOME TAX OFFICER (I&C) 5TH FLOOR,KANDAMKULATHY TOWERS, M.G.ROAD,KOCHI-11. 2 THE JOINT DIRECTOR OF INCOME TAX(INTELLIGENCE), KOCHI.11 3 THE COMMISSIONER OF INCOME TAX(APPEAL), KADAVANTHRA,KOCHI-682019. R1-R3 SRI.P.K.RAVINDRANATHA MENON (SR.) BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 19-11-2019, ALONG WITH ITA.73/2018 AND CONNECTED CASES, THE COURT ON 19-02-2020 DELIVERED THE FOLLOWING:

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE C.K.ABDUL REHIM & THE HONOURABLE MR. JUSTICE AMIT RAWAL WEDNESDAY, THE 19TH DAY OF FEBRUARY 2020 / 30TH MAGHA, 1941 ITA.No.280 OF 2019 AGAINST THE ORDER/JUDGMENT IN ITA 260/2019 OF I.T.A.TRIBUNAL,COCHIN BENCH APPELLANT/S: THYCATTUSSERRY SERVICE CO-OPERATIVE BANK LIMITED NO.275 REPRESENTED BY ITS SECRETARY, THYCATTUSSERRY.P.O., ALAPPUZHA DISTRICT. BY ADVS. SRI.C.A.JOJO SMT.SWATHY S. RESPONDENT/S: 1 THE INCOME TAX OFFICER (I AND C), VELLAKINAR, ALAPPUZHA-688001. 2 THE JOINT DIRECTOR DIRECTOR OF INCOME TAX (INTELLIGENCE), KOCHI, KANDAMKULATHY TOWERS, M.G.ROAD, KOCHI-11. 3 THE COMMISSIONER OF INCOME TAX (APPEAL), KADAVANTHRA, KOCHI-20. R1-R3 SRI.P.K.RAVINDRANATHA MENON (SR.) BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 19-11-2019, ALONG WITH ITA.73/2018 AND CONNECTED CASES, THE COURT ON 19-02-2020 DELIVERED THE FOLLOWING:

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE C.K.ABDUL REHIM & THE HONOURABLE MR. JUSTICE AMIT RAWAL WEDNESDAY, THE 19TH DAY OF FEBRUARY 2020 / 30TH MAGHA, 1941 ITA.No.287 OF 2019 AGAINST THE ORDER/JUDGMENT IN ITA 230/2017 OF I.T.A.TRIBUNAL,COCHIN BENCH APPELLANT/S: POONITHARA SERVICE CO-OPERATIVE BANK LIMITED, E-840 REPRESENTED BY ITS SECRETARY, VAEGHESE K.Y., AGED 57, S/O.JACOB POONITHARA P.O., ERNAKULAM DISTRICT- 682038. BY ADVS. SRI.C.A.JOJO SMT.SWATHY S. RESPONDENT/S: 1 THE INCOME TAX OFFICER (I AND C), 5TH FLOOR, KANDAMKULATHY TOWERS, M.G.ROAD, KOCHI- 682011. 2 THE JOINT DIRECTOR OF INCOME TAX (INTELLIGENCE) KOCHI, KANDAMKULATHY TOWERS, M.G.ROAD, KOCHI- 682011. 3 THE COMMISSIONER OF INCOME TAX (APPEAL), KADAVANTHRA, KOCHI- 682020. R1-R3 SRI.P.K.RAVINDRANATHA MENON (SR.) BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 19-11-2019, ALONG WITH ITA.73/2018 AND CONNECTED CASES, THE COURT ON 19-02-2020 DELIVERED THE FOLLOWING:

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE C.K.ABDUL REHIM & THE HONOURABLE MR. JUSTICE AMIT RAWAL WEDNESDAY, THE 19TH DAY OF FEBRUARY 2020 / 30TH MAGHA, 1941 ITA.No.289 OF 2019 AGAINST THE ORDER/JUDGMENT IN ITA 473/2015 DATED 23-08-2017 OF I.T.A.TRIBUNAL,COCHIN BENCH APPELLANT/S: KAKKOOR SERVICE CO-OPERATIVE BANK LIMITED NO 163, REPRESENTED BY ITS SECRETARY, GRACY CHERIAN, AGED 58, W/O. GEORGE, KAKKOOR P.O, ERNAKULAM DISTRICT, PIN 686 662 BY ADVS. SRI.C.A.JOJO SMT.SWATHY S. RESPONDENT/S: 1 THE INCOME TAX OFFICER(I AND C) 5TH FLOOR, KANDAMKULATHY TOWERS, M.G ROAD, KOCHI 682 011 2 THE JOINT DIRECTOR OF INCOME TAX (INTELLIGENCE ) KOCHI, KANDAMKULATHY TOWERS, M.G ROAD, KOCHI 682 011 3 THE COMMISSIONER OF INCOME TAX(APPEAL), KADAVANTHRA, KOCHI 682 020 R1-R3 SRI.P.K.RAVINDRANATHA MENON (SR.) BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 19-11-2019, ALONG WITH ITA.73/2018 AND CONNECTED CASES, THE COURT ON 19-02-2020 DELIVERED THE FOLLOWING:

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE C.K.ABDUL REHIM & THE HONOURABLE MR. JUSTICE AMIT RAWAL WEDNESDAY, THE 19TH DAY OF FEBRUARY 2020 / 30TH MAGHA, 1941 ITA.No.290 OF 2019 AGAINST THE ORDER/JUDGMENT IN ITA 158/2017 DATED 27-10-2017 OF AGRL.I.T.ADDITIONAL .BENCH,ERNAKULAM APPELLANT/S: ELAVALLY SERVICE CO-OPERATIVE BANK LIMITED, NO.F-1456, REPRESENTED BY ITS SECRETARY, ELAVALLY P.O., MATTAM, THRISSUR DISTRICT- 680602. BY ADVS. SRI.C.A.JOJO SMT.SWATHY S. RESPONDENT/S: 1 THE INCOME TAX OFFICER (I AND CI), AAYAKAR BHAVAN, SAKTHAN THAMPURAN NAGAR, THRISSUR- 680001. 2 THE JOINT DIRECTOR OF INCOME TAX (INTELLIGENCE) KOCHI, KANDAMKULATHY TOWERS, M.G.ROAD, KOCHI- 682011. 3 THE COMMISSIONER OF INCOME TAX (APPEAL), KADAVANTHRA, KOCHI- 682020. R1-R3 SRI.P.K.RAVINDRANATHA MENON (SR.) BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 19-11-2019, ALONG WITH ITA.73/2018 AND CONNECTED CASES, THE COURT ON 19-02-2020 DELIVERED THE FOLLOWING:

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE C.K.ABDUL REHIM & THE HONOURABLE MR. JUSTICE AMIT RAWAL WEDNESDAY, THE 19TH DAY OF FEBRUARY 2020 / 30TH MAGHA, 1941 ITA.No.291 OF 2019 AGAINST THE ORDER/JUDGMENT IN ITA 169/2017 OF I.T.A.TRIBUNAL,COCHIN BENCH APPELLANT/S: ALANGAD SERVICE CO-OPERATIVE BANK LIMITED NO.E-661, REPRESENTED BY ITS SECRETARY, ALANGAD P.O., ERNKAULAM DISTRICT, PIN-683 511. BY ADV. SRI.C.A.JOJO RESPONDENT/S: 1 THE INCOME TAX OFFICER (I AND CI) 5TH FLOOR, KANDAMKULATHY TOWERS, M.G.ROAD, KOCHI-682 011. 2 THE JOINT DIRECTOR OF INCOME TAX(INTELLIGENCE), KOCHI, KANDAMKULATHY TOWERS, M.G.ROAD, KOCHI-682 011. 3 THE COMMISSIONER OF INCOME TAX(APPEAL), KADAVANTHRA, KOCHI-682 020. R1-R3 SRI.P.K.RAVINDRANATHA MENON (SR.) BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 19-11-2019, ALONG WITH ITA.73/2018 AND CONNECTED CASES, THE COURT ON 19-02-2020 DELIVERED THE FOLLOWING:

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE C.K.ABDUL REHIM & THE HONOURABLE MR. JUSTICE AMIT RAWAL WEDNESDAY, THE 19TH DAY OF FEBRUARY 2020 / 30TH MAGHA, 1941 ITA.No.292 OF 2019 AGAINST THE ORDER/JUDGMENT IN ITA 297/2017 DATED 03-10-2017 OF I.T.A.TRIBUNAL,COCHIN BENCH APPELLANT/S: KAVALANGAD SERVICE CO-OPERATIVE BANK LIMITED, NO.1348 REPRESENTED BY ITS SECRETARY MADHUSOODHANA NAIR P.K., AGED 52 YEARS, S/O.KARUNAKARAN NAIR, NELLIAMATTOM P.O., KOTHAMANGALAM, ERNAKULAM DISTRICT- 686693. BY ADV. SRI.C.A.JOJO RESPONDENT/S: 1 THE INCOME TAX OFFICER (I AND C), 5TH FLOOR, KANDAMKULATHY TOWERS, M.G.ROAD, KOCHI-11. 2 THE JOINT DIRECTOR OF INCOME TAX (INTELLIGENCE) KOCHI, KANDAMKULATHY TOWERS, M.G.ROAD, KOCHI-11. 3 THE COMMISSIONER OF INCOME TAX (APPEAL), KADAVANTHRA, KOCHI. R1-R3 SRI.P.K.RAVINDRANATHA MENON (SR.) BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 19-11-2019, ALONG WITH ITA.73/2018 AND CONNECTED CASES, THE COURT ON 19-02-2020 DELIVERED THE FOLLOWING:

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE C.K.ABDUL REHIM & THE HONOURABLE MR. JUSTICE AMIT RAWAL WEDNESDAY, THE 19TH DAY OF FEBRUARY 2020 / 30TH MAGHA, 1941 ITA.No.293 OF 2019 AGAINST THE ORDER/JUDGMENT IN ITA 211/2017 DATED 03-10-2017 OF I.T.A.TRIBUNAL,COCHIN BENCH APPELLANT/S: VATANAPALLY SERVICE CO-OPERATIVE BANK LIMITED NO.F 211, REPRESENTED BY ITS SECRETARY, THRITHALLUR P.O., THRISSUR DISTRICT. BY ADVS. SRI.C.A.JOJO SMT.SWATHY S. RESPONDENT/S: 1 THE INCOME TAX OFFCIER (I AND C) AAYAKAR BHAVAN, SAKTHAN THAMPURAN NAGAR, THRISSUR-680 001. 2 THE JOINT DIRECTOR OF INCOME TAX(INTELLIGENCE), KOCHI, KANDAMKULATHY TOWERS, M.G.ROAD, KOCHI-682 011. 3 THE COMMISSIONER OF INCOME TAX(APPEAL), KADAVANTHRA, KOCHI-682 020. R1-R3 SRI.P.K.RAVINDRANATHA MENON (SR.) BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 19-11-2019, ALONG WITH ITA.73/2018 AND CONNECTED CASES, THE COURT ON 19-02-2020 DELIVERED THE FOLLOWING:

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE C.K.ABDUL REHIM & THE HONOURABLE MR. JUSTICE AMIT RAWAL WEDNESDAY, THE 19TH DAY OF FEBRUARY 2020 / 30TH MAGHA, 1941 ITA.No.294 OF 2019 AGAINST THE ORDER/JUDGMENT IN ITA 232/2017 DATED 08-11-2017 OF I.T.A.TRIBUNAL,COCHIN BENCH APPELLANT/S: PALAKKUZHA SERVICE CO-OPERATIVE BANK LIMITED NO.E 81 REPRESENTED BY ITS SECRETARY BABU JOHN, AGED 54 , S/O. JOHN,PALAKKUZHA P.O, ERNAKULAM DISTRICT-682 316 BY ADVS. SRI.C.A.JOJO SMT.SWATHY S. RESPONDENT/S: 1 THE INCOME TAX OFFICER (I AND C), 5TH FLOOR, KANDAMKULATHY TOWERS, M.G.ROAD, KOCHI-11 2 THE JOINT DIRECTOR OF INCOME TAX (INTELLIGENCE) KOCHI, KANDAMKULATHY TOWERS, M.G.ROAD, KOCHI-11 3 THE COMMISSIONER OF INCOME TAX (APPEAL), KADAVANTHRA,KOCHI R1-R3 SRI.P.K.RAVINDRANATHA MENON (SR.) BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 19-11-2019, ALONG WITH ITA.73/2018 AND CONNECTED CASES, THE COURT ON 19-02-2020 DELIVERED THE FOLLOWING:

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE C.K.ABDUL REHIM & THE HONOURABLE MR. JUSTICE AMIT RAWAL WEDNESDAY, THE 19TH DAY OF FEBRUARY 2020 / 30TH MAGHA, 1941 ITA.No.295 OF 2019 AGAINST THE ORDER/JUDGMENT IN ITA 225/2019 DATED 08-07-2019 OF I.T.A.TRIBUNAL,COCHIN BENCH APPELLANT/S: THOTTIPPAL SERVICE CO-OPERATIVE BANK LIMITED NO.634 REPRESENTED BY ITS SECRETARY, THOTTIPPAL P.O, THRISSUR DISTRICT. BY ADVS. SRI.C.A.JOJO SMT.SWATHY S. RESPONDENT/S: 1 THE INCOME TAX OFFICER(INTELLIGENCE) THRISSUR, AYAKAR BHAVAN, THRISSUR- 680001 2 THE JOINT DIRECTOR OF INCOME TAX (INTELLIGENCE) KOCHI KANDAMKULATHY TOWERS, M.G.ROAD,KOCHI - 11 3 THE COMMISSIONER OF INCOME TAX (APPEAL) KADAVANTHRA , KOCHI -20 R1-R3 SRI.P.K.RAVINDRANATHA MENON (SR.) BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 19-11-2019, ALONG WITH ITA.73/2018 AND CONNECTED CASES, THE COURT ON 19-02-2020 DELIVERED THE FOLLOWING:

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE C.K.ABDUL REHIM & THE HONOURABLE MR. JUSTICE AMIT RAWAL WEDNESDAY, THE 19TH DAY OF FEBRUARY 2020 / 30TH MAGHA, 1941 ITA.No.296 OF 2019 AGAINST THE ORDER/JUDGMENT IN ITA 449/2019 DATED 01-10-2019 OF I.T.A.TRIBUNAL,COCHIN BENCH APPELLANT/S: THRIKKAKARA SERVICE CO-OPERATIVE BANK LIMITED NO.E.148,REPRESENTED BY ITS SECRETARY, GIBI.I, AGED 57, W/O.ASOKAN.T.S., VADDACODE P.O., KANGARAPPADY, ERNAKULAM DISTRICT, PIN-682 021 BY ADVS. SRI.C.A.JOJO SMT.SWATHY S. RESPONDENT/S: 1 THE INCOME TAX OFFICER (I AND C) 5TH FLOOR, KANDAMKULATHY TOWERS, M.G.ROAD, KOCHI-682 011 2 THE JOINT DIRECTOR OF INCOME TAX (INTELLIGENCE) KOCHI,KANDAMKULATHY TOWERS, M.G.ROAD, KOCHI-682 011 3 THE COMMISSIONER OF INCOME TAX (APPEAL) KADAVANTHRA, KOCHI-682 020 R1-R3 SRI.P.K.RAVINDRANATHA MENON (SR.) BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 19-11-2019, ALONG WITH ITA.73/2018 AND CONNECTED CASES, THE COURT ON 19-02-2020 DELIVERED THE FOLLOWING:

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE C.K.ABDUL REHIM & THE HONOURABLE MR. JUSTICE AMIT RAWAL WEDNESDAY, THE 19TH DAY OF FEBRUARY 2020 / 30TH MAGHA, 1941 ITA.No.297 OF 2019 AGAINST THE ORDER/JUDGMENT IN ITA 544/2015 DATED 23-08-2017 OF I.T.A.TRIBUNAL,COCHIN BENCH APPELLANT/S: MUHAMMA SERVICE CO-OPERATIVE BANK LIMITED NO. 1670 REPRESENTED BY ITS SECRETARY, C.S. SUNILKUMAR, AGED 46 YEARS, S/O. SUMITHRAN, MUHAMMA, P.O. CHERTHALA, ALAPPUZHA DISTRICT. 688 525. BY ADVS. SRI.C.A.JOJO SMT.SWATHY S. RESPONDENT/S: 1 THE INCOME TAX OFFICER (I AND C) NAVARATNAM , VELLAKKINAR, ALAPPUZHA 688 001. 2 THE JOINT DIRECTOR OF INCOME TAX (INTELLIGENCE), KOCHI, KANDAMKULATHY TOWERS, M.G. ROAD, KOCHI 682 011. 3 THE COMMISSIONER OF INCOME TAX, (APPEALS), KADAVANTHRA, KOCHI 682 020. R1-R3 SRI.P.K.RAVINDRANATHA MENON (SR.) BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 19-11-2019, ALONG WITH ITA.73/2018 AND CONNECTED CASES, THE COURT ON 19-02-2020 DELIVERED THE FOLLOWING:

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE C.K.ABDUL REHIM & THE HONOURABLE MR. JUSTICE AMIT RAWAL WEDNESDAY, THE 19TH DAY OF FEBRUARY 2020 / 30TH MAGHA, 1941 ITA.No.298 OF 2019 AGAINST THE ORDER/JUDGMENT IN ITA 217/2017 DATED 23-08-2017 OF I.T.A.TRIBUNAL,COCHIN BENCH APPELLANT/S: EDATHALA SERVICE CO-OPERATIVE BANK LIMITED REPRESENTED BY ITS SECRETARY, EDATHALA NORTH P.O., ALUVA, ERNAKULAM DISTRICT-683 564. BY ADV. SRI.C.A.JOJO RESPONDENT/S: 1 THE INCOME TAX OFFICER (I AND C) 5TH FLOOR, KANDAMKULATHY TOWERS, M.G.ROAD, KOCHI-11. 2 THE JOINT DIRECTOR OF INCOME TAX(INTELLIGENCE), KOCHI, KANDAMKULATHY TOWERS, M.G.ROAD, KOCHI-11. 3 THE COMMISSIONER OF INCOME TAX(APPEAL), KADAVANTHRA, KOCHI. R1-R3 SRI.P.K.RAVINDRANATHA MENON (SR.) BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 19-11-2019, ALONG WITH ITA.73/2018 AND CONNECTED CASES, THE COURT ON 19-02-2020 DELIVERED THE FOLLOWING:

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE C.K.ABDUL REHIM & THE HONOURABLE MR. JUSTICE AMIT RAWAL WEDNESDAY, THE 19TH DAY OF FEBRUARY 2020 / 30TH MAGHA, 1941 ITA.No.299 OF 2019 AGAINST THE ORDER/JUDGMENT IN ITA 453/2017 OF I.T.A.TRIBUNAL,COCHIN BENCH APPELLANT/S: PANAVALLY SERVICE CO-OPERATIVE BANK LIMITED NO.E.901, REPRESENTED BY ITS SECRETARY, POOCHACKAL P.O., ALAPPUZHA DISTRICT. BY ADVS. SRI.C.A.JOJO SMT.SWATHY S. RESPONDENT/S: 1 THE INCOME TAX OFFICER (INTELLIGENCE), NAVARATNAM, VELLAKINAR, ALAPPUZHA - 688 001. 2 THE JOINT DIRECTOR OF INCOME TAX(INTELLIGENCE) KOCHI, KANDAMKULATHY TOWERS, M.G.ROAD, KOCHI - 11. 3 THE COMMISSIONER OF INCOME TAX (APPEAL), KADAVANTHRA, KOCHI.682 020 R1-R3 SRI.P.K.RAVINDRANATHA MENON (SR.) BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 19-11-2019, ALONG WITH ITA.73/2018 AND CONNECTED CASES, THE COURT ON 19-02-2020 DELIVERED THE FOLLOWING:

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE C.K.ABDUL REHIM & THE HONOURABLE MR. JUSTICE AMIT RAWAL WEDNESDAY, THE 19TH DAY OF FEBRUARY 2020 / 30TH MAGHA, 1941 ITA.No.300 OF 2019 AGAINST THE ORDER/JUDGMENT IN ITA 224/2017 OF I.T.A.TRIBUNAL,COCHIN BENCH APPELLANT/S: UDUMBANNOOR SERVICE CO-OPERATIVE BANK LIMITED, NO.E.93, REPRESENTED BY ITS SECRETARY, UDUMBANNOOR.P.O., THODUPUZHA IDUKKI DISTRICT- 685595. BY ADV. SRI.C.A.JOJO RESPONDENT/S: 1 THE INCOME TAX OFFICER (I AND C), 5TH FLOOR, KANDAMKULATHY TOWERS, M.G.ROAD, KOCHI-682011. 2 THE JOINT DIRECTOR OF INCOME TAX (INTELLIGENCE), KOCHI, KANDAMKULATHY TOWERS, M.G.ROAD, KOCHI-682011. 3 THE COMMISSIONER OF INCOME TAX (APPEAL), KADAVANTHRA, KOCHI-682020. R1-R3 SRI.P.K.RAVINDRANATHA MENON (SR.) BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 19-11-2019, ALONG WITH ITA.73/2018 AND CONNECTED CASES, THE COURT ON 19-02-2020 DELIVERED THE FOLLOWING:

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE C.K.ABDUL REHIM & THE HONOURABLE MR. JUSTICE AMIT RAWAL WEDNESDAY, THE 19TH DAY OF FEBRUARY 2020 / 30TH MAGHA, 1941 ITA.No.302 OF 2019 AGAINST THE ORDER/JUDGMENT IN ITA 146/2017 OF I.T.A.TRIBUNAL,COCHIN BENCH APPELLANT/S: ORUMANAYUR SERVICE CO-OPERATIVE BANK LIMITED NO.F.1456, REPRESENTED BY ITS SECRETARY, ORUMANAYUR P O, THRISSUR DISTRICT. BY ADV. SRI.C.A.JOJO RESPONDENT/S: 1 THE INCOME TAX OFFICER (I AND CI) AAYAKAR BHAVAN, SAKTHAN THAMPURAN NAGAR, THRISSUR-680001. 2 THE JOINT DIRECTOR OF INCOME TAX (INTELLIGANCE) KOCHI, KANDAMKULATHY TOWER, M.G. ROAD, KOCHI-682011. 3 THE COMMISSIONER OF INCOME TAX(APPEAL) KADAVANTHRA , KOCHI-682020. R1-R3 SRI.P.K.RAVINDRANATHA MENON (SR.) BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 19-11-2019, ALONG WITH ITA.73/2018 AND CONNECTED CASES, THE COURT ON 19-02-2020 DELIVERED THE FOLLOWING:

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE C.K.ABDUL REHIM & THE HONOURABLE MR. JUSTICE AMIT RAWAL WEDNESDAY, THE 19TH DAY OF FEBRUARY 2020 / 30TH MAGHA, 1941 ITA.No.303 OF 2019 AGAINST THE ORDER/JUDGMENT IN ITA 243/2017 DATED 23-08-2017 OF I.T.A.TRIBUNAL,COCHIN BENCH APPELLANT/S: PANANGAD SERVICE CO-OPERATIVE BANK LIMITED NO. 655 REPRESENTED BY ITS SECRETARY, ASHA P.R, W/O SURESH BABU, AGED 51 YEARS,PANANGAD P.O.ERNAKULAM DISTRICT, PIN-682 506. BY ADV. SRI.C.A.JOJO RESPONDENT/S: 1 THE INCOME TAX OFFICER (1 AND C1), 5TH FLOOR, KANDAMKULATHY TOWERS, M.G.ROAD, KOCHI-11. 2 THE JOINT DIRECTOR OF INCOME TAX (INTELLIGENCE) KOCHI, KANDAMKULATHY TOWERS, M.G.ROAD, KOCHI-11. 3 THE COMMISSIONER OF INCOME TAX (APPEAL), KADAVANTHRA, KOCHI. R1-R3 SRI.P.K.RAVINDRANATHA MENON (SR.) BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 19-11-2019, ALONG WITH ITA.73/2018 AND CONNECTED CASES, THE COURT ON 19-02-2020 DELIVERED THE FOLLOWING:

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE C.K.ABDUL REHIM & THE HONOURABLE MR. JUSTICE AMIT RAWAL WEDNESDAY, THE 19TH DAY OF FEBRUARY 2020 / 30TH MAGHA, 1941 ITA.No.304 OF 2019 AGAINST THE ORDER/JUDGMENT IN ITA 190/2016 DATED 23-08-2017 OF I.T.A.TRIBUNAL,COCHIN BENCH APPELLANT/S: UDAYAMPEROOR SERVICE CO-OPERATIVE BANK LIMITED NO.747 REPRESENTED BY ITS SECRETARY, UDAYAMPEROOR P.O, ERNAKULAM DISTRICT 682 307 BY ADVS. SRI.C.A.JOJO SMT.SWATHY S. RESPONDENT/S: 1 THE INCOME TAX OFFICER (I AND C), 5TH FLOOR, KANDAMKULATHY TOWER, M.G ROD, KOCHI 682 011 2 THE JOINT DIRECTOR OF INCOME TAX (INTELLIGENCE), KOCHI. KANDAMKULATHY TOWERS, M.G ROAD, KOCHI 682 011 3 THE COMMISSIONER OF INCOME TAX(APPEAL), KADAVANTHRA, KOCHI 682 020 R1-R3 SRI.P.K.RAVINDRANATHA MENON (SR.) BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 19-11-2019, ALONG WITH ITA.73/2018 AND CONNECTED CASES, THE COURT ON 19-02-2020 DELIVERED THE FOLLOWING:

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE C.K.ABDUL REHIM & THE HONOURABLE MR. JUSTICE AMIT RAWAL WEDNESDAY, THE 19TH DAY OF FEBRUARY 2020 / 30TH MAGHA, 1941 ITA.No.305 OF 2019 AGAINST THE ORDER/JUDGMENT IN ITA 284/2017 DATED 15-11-2017 OF I.T.A.TRIBUNAL,COCHIN BENCH APPELLANT/S: CHERANALLUR SERVICE CO-OPERATIVE BANK LIMITED NO.62 REPRESENTED BY ITS SECRETARY, CHERANALLUR.P.O., ERNAKULAM DISTRICT-680307. BY ADVS. SRI.C.A.JOJO SMT.SWATHY S. RESPONDENT/S: 1 THE INCOME TAX OFFICER (I AND CI), 5TH FLOOR, KANDAMKULATHY TOWERS, M.G.ROAD, KOCHI-682011. 2 THE JOINT DIRECTOR OF INCOME TAX (INTELLIGENCE), KOCHI, KANDAMKULATY TOWERS, M.G.ROAD, KOCHI-682011. 3 THE COMMISSIONER OF INCOME TAX (APPEAL), KADAVANTHRA, KOCHI-682020. R1-R3 SRI.P.K.RAVINDRANATHA MENON (SR.) BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 19-11-2019, ALONG WITH ITA.73/2018 AND CONNECTED CASES, THE COURT ON 19-02-2020 DELIVERED THE FOLLOWING:

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE C.K.ABDUL REHIM & THE HONOURABLE MR. JUSTICE AMIT RAWAL WEDNESDAY, THE 19TH DAY OF FEBRUARY 2020 / 30TH MAGHA, 1941 ITA.No.306 OF 2019 AGAINST THE ORDER/JUDGMENT IN ITA 471/2019 OF I.T.A.TRIBUNAL,COCHIN BENCH APPELLANT/S: MUVATTUPUZHA SERVICE CO-OPERATIVE BANK LIMITED NO.E.781, REPRESENTED BY ITS SECRETARY, SUDHEER.K., AGED 46, S/O.KRISHNAN NAIR, MUVATTUPUZHA.P.O., ERNAKULAM DISTRICT, PIN-686661. BY ADV. SRI.C.A.JOJO RESPONDENT/S: 1 THE INCOME TAX OFFICER ( I AND C), 5TH FLOOR, KANDAMKULATHY TOWERS, M.G.ROAD, KOCHI-682011. 2 THE JOINT DIRECTOR OF INCOME TAX (INTELLIGENCE), KOCHI, KANDAMKULATY TOWERS, M.G.ROAD, KOCHI-682011. 3 THE COMMISSIONER OF INCOME TAX (APPEAL), KADAVANTHRA, KOCHI-682020. R1-R3 SRI.P.K.RAVINDRANATHA MENON (SR.) BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 19-11-2019, ALONG WITH ITA.73/2018 AND CONNECTED CASES, THE COURT ON 19-02-2020 DELIVERED THE FOLLOWING:

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE C.K.ABDUL REHIM & THE HONOURABLE MR. JUSTICE AMIT RAWAL WEDNESDAY, THE 19TH DAY OF FEBRUARY 2020 / 30TH MAGHA, 1941 ITA.No.307 OF 2019 AGAINST THE ORDER/JUDGMENT IN ITA 250/2017 DATED 09-11-2017 OF I.T.A.TRIBUNAL,COCHIN BENCH APPELLANT/S: KUNNUKARA SERVICE CO-OPERATIVE BANK LIMITED NO.827, REPRESENTED BY ITS SECRETARY, SHIYAS.K.S., AGED 41 YEARS, S/O.SHAMSU, KUNNUKARA.P.O., ERNAKULAM DISTRICT-683524 BY ADVS. SRI.C.A.JOJO SMT.SWATHY S. RESPONDENT/S: 1 THE INCOME TAX OFFICER (I AND C), 5TH FLOOR, KANDAMKULATHY TOWERS, M.G.ROAD, KOCHI-682011. 2 THE JOINT DIRECTOR OF INCOME TAX (INTELLIGENCE), KOCHI, KANDAMKULATY TOWERS, M.G.ROAD, KOCHI-682011. 3 THE COMMISSIONER OF INCOME TAX (APPEAL), KADAVANTHRA, KOCHI-682020. R1-R3 SRI.P.K.RAVINDRANATHA MENON (SR.) BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 19-11-2019, ALONG WITH ITA.73/2018 AND CONNECTED CASES, THE COURT ON 19-02-2020 DELIVERED THE FOLLOWING:

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE C.K.ABDUL REHIM & THE HONOURABLE MR. JUSTICE AMIT RAWAL WEDNESDAY, THE 19TH DAY OF FEBRUARY 2020 / 30TH MAGHA, 1941 ITA.No.308 OF 2019 AGAINST THE ORDER/JUDGMENT IN ITA 152/2017 DATED 23-08-2017 OF I.T.A.TRIBUNAL,COCHIN BENCH APPELLANT/S: CHAVAKKAD SERVICE CO-OPERATIVE BANK LIMITED NO.F-9991, REPRESENTED BY ITS SECRETARY, SAJU.M.J., AGED 52, S/O.JACOB, CHAVAKKAD.P.O., THRISSUR DISTRICT-680506. BY ADVS. SRI.C.A.JOJO SMT.SWATHY S. RESPONDENT/S: 1 THE INCOME TAX OFFICER (I AND CI), AAYAKAR BHAVAN, SAKTHAN THAMPURAN NAGAR, THRISSUR-680001. 2 THE JOINT DIRECTOR OF INCOME TAX (INTELLIGENCE), KOCHI, KANDAMKULATHY TOWERS, M.G.ROAD, KOCHI-682011. 3 THE COMMISSIONER OF INCOME TAX (APPEAL), KADAVANTHRA, KOCHI. R1-R3 SRI.P.K.RAVINDRANATHA MENON (SR.) BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 19-11-2019, ALONG WITH ITA.73/2018 AND CONNECTED CASES, THE COURT ON 19-02-2020 DELIVERED THE FOLLOWING:

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE C.K.ABDUL REHIM & THE HONOURABLE MR. JUSTICE AMIT RAWAL WEDNESDAY, THE 19TH DAY OF FEBRUARY 2020 / 30TH MAGHA, 1941 ITA.No.309 OF 2019 AGAINST THE ORDER/JUDGMENT IN ITA 261/2019 OF I.T.A.TRIBUNAL,COCHIN BENCH APPELLANT/S: PALLIPPURAM VILLAGE SESRVICE CO-OPERATIVE BANK LIMITED NO.335, REPRESENTED BY ITS SECRETARY, PALLIPPURAM P.O, ALAPPUZHA DISTRICT. BY ADVS. SRI.C.A.JOJO SRI.JACOB CHACKO SRI.MATHEWS JOSEPH RESPONDENT/S: 1 THE INCOME TAX OFFICER (INTELLIGENCE) VELLAKINAR, ALAPPUZHA-688001. 2 THE JOINT DIRECTOR OF INCOME TAX(INTELLIGENCE)KOCHI. KANDAMKULATHY TOWERS,M.G.ROAD, KOCHI-11. 3 THE COMMISSIONER OF INCOME TAX(APPEAL), KADAVANTHRA, KOCHI,PIN -682020. R1-R3 SRI.P.K.RAVINDRANATHA MENON (SR.) BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 19-11-2019, ALONG WITH ITA.73/2018 AND CONNECTED CASES, THE COURT ON 19-02-2020 DELIVERED THE FOLLOWING:

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE C.K.ABDUL REHIM & THE HONOURABLE MR. JUSTICE AMIT RAWAL WEDNESDAY, THE 19TH DAY OF FEBRUARY 2020 / 30TH MAGHA, 1941 ITA.No.311 OF 2019 AGAINST THE ORDER/JUDGMENT IN ITA 217/2019 OF I.T.A.TRIBUNAL,COCHIN BENCH APPELLANT/S: THODUPUZHA TOWN SERVICE CO-OPERATIVE BANK LTD. NO.I-233 BANK, REPRESENTED BY ITS SECRETARY, P.O.THODUPUZHA, IDUKKI DISTRICT-685584. BY ADVS. SRI.C.A.JOJO SRI.JACOB CHACKO SRI.MATHEWS JOSEPH SMT.SWATHY S. RESPONDENT/S: 1 THE INCOME TAX OFFICER (I AND C), 5TH FLOOR, KANDAMKULATHY TOWERS, M.G.ROAD, KOCHI-682 011 2 THE JOINT DIRECTOR OF INCOME TAX (INTELLIGENCE) KOCHI, KANDAMKULATHY TOWERS, M.G.ROAD, KOCHI-682 011 3 THE COMMISSIONER OF INCOME TAX (APPEAL), KADAVANTHRA, KOCHI-682 020 R1-R3 SRI.P.K.RAVINDRANATHA MENON (SR.) BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 19-11-2019, ALONG WITH ITA.73/2018 AND CONNECTED CASES, THE COURT ON 19-02-2020 DELIVERED THE FOLLOWING:

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE C.K.ABDUL REHIM & THE HONOURABLE MR. JUSTICE AMIT RAWAL WEDNESDAY, THE 19TH DAY OF FEBRUARY 2020 / 30TH MAGHA, 1941 ITA.No.312 OF 2019 AGAINST THE ORDER/JUDGMENT IN ITA 159/2017 OF I.T.A.TRIBUNAL,COCHIN BENCH APPELLANT/S: MULLASSERY SERVICE CO-OPERATIVE BANK LIMITED NO.R 280 REPRESENTED BY ITS SECRETARY, MULLASSERY.P.O, THRISSUR DISTRICT, PIN-680509 BY ADV. SRI.C.A.JOJO RESPONDENT/S: 1 THE INCOME TAX OFFICER (I AND CI), AAYAKAR BHAVAN, SAKTHAN THAMPURAN NAGAR, THRISSUR-680001 2 THE JOINT DIRECTOR OF INCOME TAX(INTELLIGENCE) KOCHI KADAMKULATHY TOWERS, M.G.ROAD, KOCHI-682011 3 THE COMMISSIONER OF INCOME TAX (APPEAL), KADAVANTHRA, KOCHI-682020 R1-R3 SRI.P.K.RAVINDRANATHA MENON (SR.) BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 19-11-2019, ALONG WITH ITA.73/2018 AND CONNECTED CASES, THE COURT ON 19-02-2020 DELIVERED THE FOLLOWING:

ITA.73/18 & con. cases 35 C.K. ABDUL REHIM & AMIT RAWAL, JJ. ------------------------------------------------- I.T.A.No.73 of 2018 & Nos.265, 270, 271, 272, 273, 274, 275, 276, 279, 280, 287, 289, 290, 291, 292, 293, 294, 295, 296, 297, 298, 299, 300, 302, 303, 304, 305, 306, 307, 308, 309, 311 & 312 of 2019 ------------------------------------------------- Dated this the 19th day of February, 2020 JUDGMENT Amit Rawal, J. 1. This order shall decide 34 appeals preferred by various Co- operative Banks impugning the action of the Income Tax Officer (Intelligence), asking for furnishing information under Section 133(6) of the Income Tax Act, 1961, hereinafter 'the Act', for short, for the financial years 2010-11, 2011-12 and 2012-13. All the banks, after availing statutory remedy and remained unsuccessful before the Commissioner of Appeals as well as the Income Tax Appellate Tribunal, have preferred these appeals, 34 in number. The Tribunal decided the matters on different dates; the orders impugned in ITA.Nos.289/19, 290/19, 297/19, 298/19, 302/19, 303/19, 304/19, 308/19 & 312/19 on 23.8.2017; in ITA.Nos.291/19,

ITA.73/18 & con. cases 36 292/19, 293/19 & 305/19 on 3.10.2017; ITA.Nos.287/19 & 294/19 on 8.11.2017; ITA No.307/19 on 9.11.2017; ITA No.73/18 on 7.6.2018; ITA No.311/19 on 20.6.2019; ITA Nos.270/19, 271/19, 273/19, 275/19, 276/19, 279/19, 280/19, 295/19, 200/19 & 309/19 on 8.7.2019; ITA No.274/19 on 20.7.2019; ITA No.272/19 on 1.8.2019; ITA Nos.299/19 and 265/19 on 7.8.2019; ITA No.306/19 on 4.9.2019 and ITA No.296/19 on 1.10.2019. 2.The facts have been taken from ITA.No.73/2018, which, according to the learned counsel, is the lead case for adjudication of the questions of law raised in all the appeals. The questions of law raised for consideration are as following: (1) Whether the Income Tax Officer (Intelligence) is an authority to issue notice U/S 133(6) of the Income Tax Act to the appellant prior to Notification No.77 of 2014 of the CBDT dated 10.12.2014? (2)Whether the notice U/S 133(6) issued by Income Tax Officer (Intelligence) is valid prior to Notification No.77 of 2014 of the CBDT on the delegation of power dated 10.12.2014? (3)Whether the “Inquiry” u/s 133(6) in the absence of an “enquiry” under any of the provisions of the Act, conducted by the Income Tax Officer

ITA.73/18 & con. cases 37 (Intelligence) is right in the eye of law? (4)Whether the notice U/S 133(6) issued by Income Tax Officer (Intelligence) is valid in the absence of a formation of opinion as to whether it will be useful for or relevant to any enquiry or proceeding under the Act? (5)Whether a notice u/s 133(6) can be issued on the appellant which is not a “person” as per Income Tax Act? (6)Whether the order passed by the Joint Director of Income Tax (Intelligence) U/S 272A(2)(c) is right in the eye of law? 3. The learned counsel Sri.C.A.Jojo appearing on behalf of various Co-operative Banks, in support of the aforementioned questions of law, raised the following submissions:- i. Section 133(6) of the Act empowers the Assessing Officer, the Deputy Commissioner (Appeals), the Joint Commissioner or the Commissioner (Appeals) to require firms, Hindu undivided families, trustees, any dealer, broker or agents and any person including a banking company (relevant in the instant case) to furnish information relating to such points or matters, statements of accounts and affairs verified in the

ITA.73/18 & con. cases 38 manner specified by the set of officers referred to above, for giving information in relation to such points or matters, as in the opinion of the officers, would be useful for or relevant for the purpose of enquiry or proceeding under the Act. As per second proviso to the aforesaid provision of law, where no proceedings are pending, power in respect of an inquiry shall not be exercised by any “Income-tax authority” below the rank of Principal Director or Director or Principal Commissioner or Commissioner other than the Joint Director or Deputy Director or Assistant Director without the prior approval, of Principal Director or Director or as the case may be, the Principal Commissioner or Commissioner. ii. The Income-tax Officer (Intelligence), Kochi did not have the jurisdiction to seek information vide notice dated 10.9.2013 (Annexure A) as he derives the power only by notification No.77/2014 dated 10.12.2014 issued by the Central Board of Direct Taxes (Annexure

ITA.73/18 & con. cases 39 G). There is no delegation of power to the notification placed on record empowering the Income-tax Officer (Intelligence) to initiate proceedings under sub-section (6) of Section 133 nor is there any material on record justifying the opinion which would be useful and relevant for the purpose of the proceedings. iii. The expressions 'enquiry' and 'inquiry' have different connotation and cannot be read in the same manner. The power to hold enquiry under section 133(6) of the Act vests only with the Assessing Officer (emphasis supplied), the Deputy Commissioner (Appeals), the Joint Commissioner or the Commissioner (Appeals) as the case may be. The proviso does not authorize the Income-tax Officer (Intelligence) to make such an inquiry. iv.Section 120 of the Act do not envisage any power of delegation in the absence of any direction of the Central Board of Direct Taxes. The 'enquiry' under Section 133(6) has no nexus with any 'inquiry' under the Act.

ITA.73/18 & con. cases 40 'Enquiry' is a request for information. whereas 'inquiry' is the investigation because as per the statement of facts of the respondents, the Income-tax Officer (Intelligence) is not an Assessing Officer. v. As per the 'Manual of Office Procedure', the responsibility for collection, collation and dissemination of information was with the Central Information Branch. But vide notification dated 6.9.2013 (Annexure G attached to the statement of the respondents in ITA.265/19), the aforementioned powers vested with the Income-tax Officer (Intelligence), Kochi, to collect the information, thus, the role of “Income-tax Officer (Intelligence)” and that of the “Assessing Officer” as per the Manual of Office Procedure is totally different, but the Tribunal did not address such issues, though, specifically raised in the memorandum of appeals. vi. In support of the aforementioned contention, the counsel relied upon the judgment of the Hon'ble Supreme Court in Kathiroor Service Co-operative

ITA.73/18 & con. cases 41 Bank Ltd. v. Commissioner of Income-Tax (CIB) and Others [(2014) 360 ITR 243 (SC)] wherein, while challenging the jurisdiction of the Assessing Officer under 133(6) of the Act, it was specifically held that the domain of holding the enquiry, including issuance of notice, vested only with the 'Assessing authority'. 4.Per contra, the learned counsel Sri.P.K.Ravindranatha Menon appearing for the Revenue relied on the notification dated 19.8.2011, annexed along with the statement of the respondents in ITA.265/19 as (Annexure A) and contended that it envisages clause for empowering Director or Director General of Income-tax (Intelligence and Criminal Investigation) for initiation of proceedings specified under Section 120 of the Act for issuance of order and directions to the Income-tax authorities. 5. He buttressed his arguments, supporting the action of the authorities, in raising demand of penalty, as, appellants did not comply with the requirement envisaged under section 133. Section 120 confers the jurisdiction upon the 'Income-

ITA.73/18 & con. cases 42 tax Authorities' to exercise all or any of the powers and perform all or any of the functions, or as the case may be, assigned to such authorities in accordance with the directions of the Board. By Clause 2 of the notification dated 19.8.2011, Directors of Income-tax specified in column (2) of Schedule 2 was empowered to issue orders in writing to the income-tax authorities subordinate to them for the exercise of such powers under the Act. 6.The expression 'Income-tax Authority' is of a wide amplitude and would also include 'Assessing Officer'. Notification dated 10.12.2014 empowered the Director to issue orders in writing to the Income-tax Officer (Intelligence) for the purpose of verification only. 7.The provisions of sub-section 6 of section 133 and the proviso thereto cannot be read in isolation but in conjunction with section 120, particularly sub-section 2 thereof. 8. Almost identical question has been deliberated upon by Division Bench of this Court in Kodur Service Co-operative Bank Ltd. And Others v. Director of Income Tax

ITA.73/18 & con. cases 43 (Intelligence) and Another [(2014) 367 ITR 22 (Ker)]. In the aforementioned case, an issue relating to the legality of notice, was challenged, by relying upon the judgment in Kathiroor Service Co-operative Bank Ltd. (supra) and it was held that as per the notification dated 19.8.2011 which was in vogue, the Directors of Income-tax had all the powers to issue orders in writing in relation to and in connection with collection, collation, verification and dissemination of information. The validity of notices under challenge and the jurisdiction of the Income-tax Officer (Intelligence) to issue the notices, were upheld. 9.Vide order/notification dated 1.11.2011, the Income-tax Officer, Thiruvananthapuram, Alappuzha, Kochi and Thrissur were authorised to function as Income-tax Officer (Intelligence) and by subsequent letter dated 2.9.2013, handed over during the course of hearing, the Director of Income-tax (Intelligence) authorised the Income-tax Officers (Intelligence) to issue notices to Co-operative Banks/Urban Co-operative Banks/Credit Co-operative Societies, calling for

ITA.73/18 & con. cases 44 information. The scope of enquiry was in respect of the survey. 10. It was further argued that there is no merit in the appeals nor any questions of law arises for determination and prayed for dismissal of the appeals. 11. We have heard the counsel on both sides, perused the records, appraised the paper book and of the view that there is no force in the submissions and the reasons are not one but many. 12. Before adverting to the reasons, it would be in the fitness of things to extract the provisions of Sections 120 and 133 of the Act. “Jurisdiction of income-tax authorities 120. (1) Income-tax authorities shall exercise all or any of the powers and perform all or any of the functions conferred on, or, as the case may be, assigned to such authorities by or under this Act in accordance with such directions as the Board may issue for the exercise of the powers and performance of the functions by all or any of those authorities. Explanation- For the removal of doubts, it is hereby declared that any Income-tax authority, being an authority higher in rank, may,if so directed by the Board, exercise

ITA.73/18 & con. cases 45 the powers and perform the functions of the income tax authority lower in rank and any such direction issued by the Board shall be deemed to be a direction issued under sub-section (1). (2) The directions of the Board under sub-section (1) may authorise any other income-tax authority to issue orders in writing for the exercise of the powers and performance of the Functions by all or any of the other income-tax authorities who are subordinate to it. (3) In issuing the directions or orders referred to in sub- sections (1) and (2), the Board or other income-tax authority authorised by it may have regard to any one or more of the following criteria, namely:- (a) territorial area; (b)persons or classes of persons; (c) incomes or classes of income; and (d) cases or classes of cases. (4) Without prejudice to the provisions of sub-sections (1) and (2), the Board may by general or special order, and subject

such

conditions,

restrictions

or limitations as may be specified therein,- (a) authorise any Principal Director General or Director General or other income-tax authority as may be assigned to him by the Board; (b) empower the Principal Director General or Director General or Principal Director or Director to perform such functions of any "Principal Chief Commissioner or Chief

ITA.73/18 & con. cases 46 Commissioner or Principal Commissioner or Commissioner to issue orders in writing that the powers and functions conferred on, or as the case may be, assigned to, the Assessing Officer by or under this Act in respect of any specified area or persons or classes of persons or incomes or classes of income or cases or classes of cases, shall be exercised or performed by an Additional Commissioner or an Additional Director or a Joint Commissioner or a Joint Director and, where any order is made under this clause, references in any other provision of this Act or in any rule made thereunder to the Assessing Officer shall be deemed to be references to such Additional Commissioner or Additional Director or Joint Commissioner or Joint Director by whom the powers and functions are to be exercised or performed under such order, and any provision of this Act requiring approval or sanction of the Joint Commissioner shall not apply. (5) The directions and orders referred to in sub-sections (I) and (2) may wherever considered necessary or appropriate for the proper management of the work, require two or more Assessing Officers (whether or not of the same class) to exercise and perform, concurrently, the powers and functions in respect of any area or persons or classes of persons or incomes or classes of income or cases or classes of cases; and, where such powers and functions are exercised and performed concurrently by the Assessing Officers of different classes, any authority lower in rank amongst them shall exercise the powers and perform the functions as any higher authority amongst them may direct, and, further, references in any other provision of this Act or in any rule made thereunder to the Assessing Officer shall be deemed to be references to such higher authority and any provision of this Act

ITA.73/18 & con. cases 47 requiring approval or sanction of any such authority shall not apply. (6) Notwithstanding anything contained in any direction or order issued this section, or in section 124, the Board may, by notification in the Official Gazette, direct that for the purpose of furnishing of the return of income or the doing of any other act or thing under this Act or any rule made thereunder by any person or class of persons, the income- tax authority exercising and performing the powers and functions in relation to the said person or class of persons shall be such authority as may be specified in the notification.” “Power to call for information.- 133. The Assessing Officer, the Deputy Commissioner (Appeals), the Joint Commissioner or the Commissioner (Appeals) may, for the purposes of this Act,- (1) require any firm to furnish him with a return of the names and addresses of the partners of the firm and their respective shares; (2) require any Hindu undivided family to furnish him with a return of the names and addresses of the manager and the members of the family; (3) require any person whom he has reason to believe to be a trustee, guardian or agent, to furnish him with a return of the names of the persons for or of whom he is trustee, guardian or agent, and of their addresses; (4) require any assessee to furnish a statement of the names and addresses of all persons to whom he has paid in any previous year rent, interest, commission, royalty or brokerage, or any annuity, not being any annuity taxable under the head “Salaries” amounting to more than one thousand rupees, or such higher amount as may

ITA.73/18 & con. cases 48 be prescribed, together with particulars of all such payments made; (5) require any dealer, broker or agent or any person concerned in the management of a stock or commodity exchange to furnish a statement of the names and addresses of all persons to whom he or the exchange has paid any sum in connection with the transfer, whether by way of sale, exchange or otherwise, of assets, or on whose behalf or from whom he or the exchange has received any such sum, together with particulars of all such payments and receipts; (6) require any person including a banking company or any officer thereof, to furnish information in relation to such points or matters, or to furnish statements of accounts and affairs verified in the manner specified by the Assessing Officer, the Deputy Commissioner (Appeals), the Joint Commissioner or the Commissioner (Appeals), giving information in relation to such points or matters as, in the opinion of the Assessing Officer, the Deputy Commissioner (Appeals), the Joint Commissioner or the Commissioner (Appeals), will be useful for, or relevant to, any enquiry or proceeding under this Act: Provided that the powers referred to in clause (6), may also be exercised by the Principal Director General or Director General, the Principal Chief Commissioner or Chief Commissioner, the Principal Director or Director or the Principal Commissioner or Commissioner or the Joint Director or Deputy Director or Assistant Director: Provided further that the power in respect of an inquiry, in a case where no proceeding is pending, shall not be

ITA.73/18 & con. cases 49 exercised by any income-tax authority below the rank of Principal Director or Director or Principal Commissioner or Commissioner, other than the Joint Director or Deputy Director or Assistant Director, without the prior approval of the Principal Director or Director or, as the case may be, the Principal Commissioner or Commissioner: Provided also that for the purposes of an agreement referred to in section 90 or section 90A, an income-tax authority notified under sub-section (2) of section 131 may exercise all the powers conferred under this section, notwithstanding that no proceedings are pending before it or any other income-tax authority."

(i) A cumulative reading of the aforesaid, particularly section 120, would reveal that the Income-tax Officers are vested with powers to exercise all functions conferred upon from time to time, including the Directors to issue orders in writing for the exercise of the powers and performance of their duties. From the plain and simple perusal of sub section 2 of section 120 (emphasis supplied), it is discerned that the senior officers of the Income-tax authorities have power to further issue directions or orders in writing for undertaking the task as per the provisions of the Act. Notification dated 19.8.2011 which was already in vogue prior to the issuance of

ITA.73/18 & con. cases 50 the impugned notices, authorised the Directors of Income-tax to issue orders in writing to the Income-tax authorities subordinate to them, for exercise of such powers under the Act. The relevant portion of the notification and its applicability to Kochi at Sl.No.18 reads thus: SECTION 120(1) AND (2) OF THE INCOME TAX ACT, 1961 - INCOME TAX AUTHORITIES - JURISDICTION OF DIRECTOR GENERAL/DIRECTOR (INTELLIGENCE & CRIMINAL INVESTIGATION) - SUPERSESSION OF NOTIFICATION NOS. S.0, 883(E), DATED 14-9-2001: S.0. 494(E), DATED 13-3-2008; S.0.855(E) AND S.O.856(E), BOTH DATED 31-5-2007 NOTIFICATION NO.42/2011 DATED 19.8-2011 In exercise of the powers conferred by sub-sections (1) and (2) of section 120 of the Income tax Act, 1961 [43 of 1961], and in supersession of the notifications of the Government of India, Ministry of Finance, Department of Revenue, Central Board of Direct Taxes, Number(s) S.0. 883(E), dated 14 September, 2001, S.O. 494(1), dated 13th March, 2008, 8.O. 855(E), dated 31st May, 2007 and S.O,856(E), dated 31st May, 2007, the Central Board of Direct Taxes hereby directs that:- (i) the Director General of Income-tax specified in column (2) of the Schedule -1 annexed to this notification, having his headquarters at the place specified in the corresponding entries in column (3) of the said Schedule

ITA.73/18 & con. cases 51 shall exercise the powers and perform the functions in respect of such territorial area or of such persons or classes of persons or of such incomes or classes of incomes or of such cases or classes of cases, in respect of which the Directors of Income-tax specified in the corresponding entries in column (4) of the said Schedule are having jurisdiction; (ii) the Directors of Income-tax specified in column (2) annexed to this notification, having their headquarters at the places specified in the corresponding entries in column (3) of the said Schedule-2, shall exercise powers and perform functions specified in column (5) of the aforesaid Schedule in respect of territorial areas specified in column (4) of the aforesaid Schedule; 2. The Directors of Income-tax specified in column (2) of the said Schedule-2 shall issue orders in writing to the income-tax authorities subordinate to them for the exercise of such powers under the income-tax Act by them, which may be specified therein, in respect of territorial areas under their jurisdiction. Schedule-1 Sl. No. Designation of Income- tax Authorities Headquarters Directors of Income-tax 1 2 3 4 1 Director General of Income-tax (Intelligence

and Criminal Investigation), Delhi New Delhi I) Director of Income-tax (Intelligence and

Criminal

Investigation, Administration), Delhi ii)

Directors

Income-tax (Intelligence and Criminal Investigation) iii)

Directors

Income-tax (Intelligence)

ITA.73/18 & con. cases 52 Schedule-2 Sl. No. Designation of Income-tax Authorities Headquarter s Jurisdiction Powers and functions 1 2 3 4 5 1. .. 17 .. .. .. .. 18 Director of Income-tax (Intelligence), Kochi Kochi, Kerala Area within the State of Kerala and Union Territory of lakshadweep and Minicoy All powers conferred under the Income-tax Act, 1961 related to and in connection with the collection, collation, verification and dissemination of information in respect of territorial are mentioned in column(4) (ii) Though in the first blush, the argument of Sri.C.A.Jojo looked attractive, but on conjoint reading of the contents of the notifications dated 10.12.2014 and 19.8.2011, there is hardly any substance in the submission that the 'Income-tax Assessing Officer' would exclusively have jurisdiction to call for verification vide notices, impugned and not fall within the

ITA.73/18 & con. cases 53 purview of 'Income tax Authorities'. The expression 'Income- tax authorities' is of a wide amplitude and also include Assessing Officer as defined under Section 133 of the Act. The role of both the authorities, besides verification, is also for collection, dissemination as well as enquiry. It is a matter of record that the appellants did not provide any information on receipt of the impugned notice resulting into imposition of penalty. (iii) There is nothing in the notification dated 19.8.2011, which would arrest the power of the Director of Income-tax to authorise Income-tax authorities to initiate actions. By specifying section 133, in the notification dated 10.12.2014, would not mean that the Income-tax authorities did not have any jurisdiction to issue the impugned notice in the year 2013. The procedure prescribed under sub-section 6 of section 133 is akin to a survey in order to ascertain whether the Co-operative Banks failed to divulge information with regard to the receipts of more than 5 lakhs within three immediate assessment years.

ITA.73/18 & con. cases 54 (iv) Reliance on the manual, it is only with regard to the procedure which would not partake the powers and the functions of the authorities enumerated in the Principal Act. (v) In Kathiroor Service Bank (supra), the question which came to be pondered was that it pertained to challenge of the notices, issued under section 133(6) by various Income- tax authorities. In none of the paras, a distinction has been drawn that the 'Assessing Officer' would not mean the 'Income-tax Authorities'. The powers under section 133(6) for repetition are in the nature of survey and a general enquiry to identify persons who are likely to have taxable income or whether they complied with the provisions of the Act. (vi) On the contrary, the issue raised in the present appeals have, almost, been answered in Kodur Service Co- operative Bank (supra). In the aforementioned judgment, no dispute was raised questioning the legality of the notices, whereby similarly situated cooperative banks were called upon to furnish details of the entire deposits of more than Rs.5 lakhs in an year for the last three previous years in the

ITA.73/18 & con. cases 55 saving bank account, on the premise, that the said notice was not issued by the authority specified in section 133(6) of the Act. While considering the aforementioned argument, the Division Bench in paragraphs 6 and 7 held as follows: “6. Coming to the first issue whether the authority which signed exhibit P1 had power to issue such notice to various co-operative societies, we have orders and notification referred to above issued by the Director of Income-tax indicating who are the authorities who could discharge various functions. The authority who issued exhibit P1 under section 120(2) of the Income-tax Act by notification dated August 19, 2011, at SL No. 18 is the Director of Income-tax, having head quarters at Kochi, Kerala, who has jurisdiction over the area within the State of Kerala, Union Territory of Lakshadweep and Minicoy. He has all powers envisaged under the Income-tax Act related to and in connection with collection, collation, verification and dissemination of information in respect of the area over which he has jurisdiction. By office order dated November 1, 2011, the Income-tax Officer, Thiruvananthapuram, Alappuzha, Kochi and Thrissur were authorised to function as Income-tax Officer (Intelligence) of the above three places. Letter dated September 2, 2013, is issued by the Director of Income- tax (Intelligence) to the above Income-tax Officers (Intelligence) authorising them to issue notices to co- operative banks/urban co-operative banks/credit co- operative societies coming under the respective jurisdiction calling for information as contemplated under section 133(6) of the Income-tax Act. By virtue of these

ITA.73/18 & con. cases 56 documents, the Income-tax Officer (Intelligence) is the authorised person who could issue exhibit P1, therefore, the allegation that the officer who issued exhibit P1 had no authority has to be rejected. 7. Then coming to section 133(6) of the Income-tax Act, in Kathiroor Service Co-operative Bank's case (supra), various co-operative societies registered under the Kerala Co-operative Societies Act engaged in banking business were before this court when notices were issued to the societies under section 133 (6) of the Act calling for particulars of cash transaction above rupees one lakh with details of account holders/deposit holders in the format prepared by the authority issuing the notices. The societies challenged the validity of the notices. After referring to section 133(6) of the Act, prior to the introduction of the second proviso and its effect and after the introduction of the second proviso to section 133(6), their Lordships opined that there was no scope for interfering with validity of notices. “ 13. From the reliance on the notification dated 1.11.2011, it is decipherable that the power of collection, collation and dissemination which earlier vested with Central Information Branch was transferred to Income-tax officer (Intelligence), which would not mean that the notices issued and imposition of penalty by Income-tax Officer (Intelligence) lacked jurisdiction.

ITA.73/18 & con. cases 57 As an upshot, we are of the view that the present appeals do not involve determination of any substantial questions. These appeals are accordingly dismissed upholding the orders under challenge. There shall be no order as to costs. Sd/- C.K.Abdul Rehim, Judge Sd/- Amit Rawal, Judge kkb.

APPENDIX OF ITA 73/2018 PETITIONER'S/S EXHIBITS: ANNEXURE A A TRUE COPY OF THE NOTICE U/S 133 (6) ISSUED BY THE INCOME TAX OFFICE (INTELLIGENCE) DATED 10.09.2013 ANNEXURE B A TRUE COPY OF THE SHOW CAUSE NOTICE ISSUED BY THE 1ST RESPONDENT DATED 19.5.2014 ANNEXURE C A TRUE COPY OF THE REPLY SUBMITTED TO THE 1ST RESPONDENT DATED 19.3.2015 ANNEXURE D A TRUE COPY OF THE PENALTY ORDER WITH DEMAND U/S 156, ISSUED BY THE 2ND RESPONDENT DATED 16.7.2014 ANNEXURE E A TRUE COPY OF THE APPELLATE ORDER OF THE 3RD RESPONDENT DATED 20.3.2017 ANNEXURE F A TRUE COPY OF THE APPEAL FILED BEFORE THE HON'BLE ITAT COCHIN BENCH DATED 6.6.2017 ANNEXURE G A TRUE COPY OF THE RELEVANT PAGES OF CBDT NOTIFICATION NO. 77/2014 CBDT NOTIFICATION DATED 10.12.2014 ANNEXURE H A TRUE COPY OF THE ARGUMENT NOT SUBMITTED BY THE APPELLANT ANNEXURE I A CERTIFIED COPY OF THE ORDER OF THE HON'BLE ITAT DATED 7.6.2018

APPENDIX OF ITA 265/2019 PETITIONER'S/S EXHIBITS: ANNEXURE A A TRUE COPY OF THE NOTICE U/S 133(6) ISSUED BY THE INCOME TAX OFFICE (INTELLIGENCE) DATED 6.9.2013. ANNEXURE B A TRUE COPY OF THE SHOW CAUSE NOTICE ISSUED BY THE 1ST RESPONDENT DATED 17.3.2015. ANNEXURE C A TRUE COPY OF THE REPLY SUBMITTED TO THE 1ST RESPONDENT DATED 15.10.2015. ANNEXURE D A TRUE COPY OF THE PENALTY ORDER WITH DEMAND U/S 156, ISSUED BY THE 2ND RESPONDENT DATED 23.9.2015. ANNEXURE E A TRUE COPY OF THE APPELLATE ORDER OF THE 3RD RESPONDENT DATED 14.5.2019. ANNEXURE F A TRUE COPY OF THE APPEAL FILED BEFORE THE HON'BLE ITAT COCHIN BENCH DATED 16.5.2019. ANNEXURE G A TRUE COPY OF THE RELEVANT PAGES OF CBDT NOTIFICATION NO.77/2014 CBDT NOTIFICATION DATED 10.12.2014. ANNEXURE H A TRUE COPY OF THE ARGUMENT NOT SUBMITTED BY THE APPELLANT ON 5.8.2019. ANNEXURE I A TRUE COPY OF THE ORDER OF THE HON'BLE ITAT DATED 7.8.2019. ANNEXURE J A TRUE COPY OF THE STAY ORDER OF THIS HON'BLE COURT IN ITA NO.73 OF 2018 DATED 29.11.2018. ANNEXURE K A TRUE COPY OF THE LETTER OF DEMAND ISSUED BY THE 4TH RESPONDENT DATED 9.10.2019. RESPONDENT'S ANNEXURES A: COPY OF NOTIFICATION S.O 1942(E) DATED 19.8.2011 B: COPY OF OFFICE ORDER DATED 1.11.2011 BY THE DIRECTOR OF INCOME TAX (INTELLIGENCE), KOCHI C: COPY OF OFFICE ORDER DATED 1.11.2011 BY THE DIRECTOR OF INCOME TAX (INTELLIGENCE), KOCHI D: COPY OF NOTIFICATION S.O 1942(E) DATED 19.8.2011, SUBSTITUTED ENTRIES E: COPY OF OFFICE ORDER DATED 19.2.2014 BY THE DIRECTOR OF INCOME TAX (INTELLIGENCE), KOCHI F: COPY OF PARAGRAPH 3, CHAPTER 8 MANUAL OF OFFICE PROCEDURE VOLUME -II G: COPY OF THE LETTER ISSUED BY INCOME TAX OFFICER (INTELLIGENCE) TO THE APPELLANT DATED 6.9.2013

APPENDIX OF ITA 270/2019 PETITIONER'S/S EXHIBITS: ANNEXURE A A TRUE COPY OF THE NOTICE U/S. 133(6) ISSUED BY THE INCOME TAX OFFICE (INTELLIGENCE) DATED 02.09.2013. ANNEXURE B A TRUE COPY OF THE SHOW CAUSE NOTICE ISSUED BY THE 1ST RESPONDENT DATED 23.03.2015. ANNEXURE C A TRUE COPY OF THE REPLAY SUBMITTED TO THE 1ST RESPONDENT DATED 04.04.2015. ANNEXURE D A TRUE COPY OF THE PENALTY ORDER WITH DEMAND U/S. 156, ISSUED BY THE 2ND RESPONDENT DATED 22.12.2015. ANNEXURE E A TRUE COPY OF THE APPELLATE ORDER OF THE 3RD RESPONDENT DATED 26.02.2019. ANNEXURE F A TRUE COPY OF THE APPEAL FILED BEFORE THE HONBLE ITAT COCHIN BENCH DATED 07.05.2019 ANNEXURE G A TRUE COPY OF THE RELEVANT PAGES OF CBDT NOTIFICATION NO. 77/2014 CBDT NOTIFICATION DATED 10.12.2014. ANNEXURE H A TRUE COPY OF THE ARGUMENT NOT SUBMITTED BY THE APPELLANTS. ANNEXURE I A TRUE COPY OF THE ORDER OF THE HONBLE ITAT DATED 08.07.2019. ANNEXURE J A TRUE COPY OF THE STAY ORDER OF THIS HONBLE COURT IN ITA NO. 73 OF 2018 DATED 29.11.2018.

APPENDIX OF ITA 271/2019 PETITIONER'S/S EXHIBITS: ANNEXURE A A TRUE COPY OF THE NOTICE U/S 133(6) ISSUED BY THE INCOME TAX OFFICE (INTELLIGENCE) DATED 25.9.2014. ANNEXURE B A TRUE COPY OF THE PENALTY ORDER ISSUED BY THE 2ND RESPONDENT DATED 25.8.2015. ANNEXURE C A TRUE COPY OF THE APPELLATE ORDER OF THE 3RD RESPONDENT DATED 26.2.2019. ANNEXURE D A TRUE COPY OF THE APPEAL FILED BEFORE THE HON'BLE ITAT COCHIN BENCH DATED 8.3.2019. ANNEXURE E A TRUE COPY OF THE RELEVANT PAGES OF CBDT NOTIFICATION NO.77/2014 CBDT NOTIFICATION DATED 10.12.2014. ANNEXURE F A TRUE COPY OF THE ARGUMENT NOTE SUBMITTED BY THE APPELLANT. ANNEXURE G A TRUE COPY OF THE ORDER OF THE HON'BLE ITAT DATED 8.7.2019. ANNEXURE H A TRUE COPY OF THE STAY ORDER OF THIS HON'BLE COURT IN ITA NO.73 OF 2018 DATED 29.11.2018.

APPENDIX OF ITA 272/2019 PETITIONER'S/S EXHIBITS: ANNEXURE A A TRUE COPY OF THE NOTICE U/S 133(6) ISSUED BY THE INCOME TAX OFFICE (INTELLIGENCE) DATED 02/09/2013. ANNEXURE B A TRUE COPY OF THE PENALTY ORDER WITH DEMAND U/S 156, ISSUED BY THE 2ND RESPONDENT DATED 22/12/2015. ANNEXURE C A TRUE COPY OF THE APPELLATE ORDER OF THE 3RD RESPONDENT DATED 26/02/2019. ANNEXURE D A TRUE COPY OF THE APPEAL FILED BEFORE THE HON'BLE ITAT COCHIN BENCH DATED 20/03/2019. ANNEXURE E A TRUE COPY OF THE RELEVANT PAGES OF CBDT NOTIFICATION NO.77/2014 CBDT NOTIFICATION DATED 10/12/2014. ANNEXURE F A TRUE COPY OF THE ARGUMENT NOT SUBMITTED BY THE APPELLANTS. ANNEXURE G ORIGINAL COPY OF THE ORDER OF THE HON'BLE ITAT DATED 01/08/2019. ANNEXURE H A TRUE COPY OF THE STAY ORDER OF THIS HON'BLE COURT IN ITA NO.73 OF 2018 DATED 29/11/2018.

APPENDIX OF ITA 273/2019 PETITIONER'S/S EXHIBITS: ANNEXURE A A TRUE COPY OF THE NOTICE U/S 133(6) ISSUED BY THE INCOME TAX OFFICE(INTELLIGENCE) DATED 02.09.2013 ANNEXURE B A TRUE COPY OF THE SHOW CAUSE NOTICE ISSUED BY THE 1ST RESPONDENT DATED 08.04.2015 ANNEXURE C A TRUE COPY OF THE PENALTY ORDER WITH DEMAND U/S 156, ISSUED BY THE 2ND RESPONDENT DATED 22.12.2015 ANNEXURE D A TRUE COPY OF THE APPELLATE ORDER OF THE 3RD RESPONDENT DATED 26.02.2019 ANNEXURE E A TRUE COPY OF THE APPEAL FILED BEFORE THE HON'BLE ITAT COCHIN BENCH DATED 27.05.2019 ANNEXURE F A TRUE COPY OF THE RELEVANT PAGES OF CBDT NOTIFICATION NO.77/2014 CBDT NOTIFICATION DATED 10.12.2014 ANNEXURE G A TRUE COPY OF THE ARGUMENT NOTE SUBMITTED BY THE APPELLATE ANNEXURE H A ORIGINAL COPY OF THE ORDER OF THE HON'BLE ITAT DATED 08.07.2019 ANNEXURE I A TRUE COPY OF THE STAY ORDER OF THIS HON'BLE COURT IN ITA NO.73/2018 DATED 29.11.2018

APPENDIX OF ITA 274/2019 PETITIONER'S/S EXHIBITS: ANNEXURE A A TRUE COPY OF THE NOTICE U/S 133(6) ISSUED BY THE INCOME TAX OFFICE (INTELLIGENCE) DATED 18.9.2013 ANNEXURE B TRUE COPY OF THE SHOW CAUSE NOTICE ISSUED BY THE IST RESPONDENT DATED 5.2.2015. ANNEXURE C TRUE COPY OF THE PENALTY ORDER WITH DEMAND U/S 156, ISSUED BY THE 2ND RESPONDENT DATED 25.8.2015. ANNEXURE D A TRUE COPY OF THE APPELLATE ORDER OF THE 3RD RESPONDENT DATED 30.1.2019. ANNEXURE E A TRUE COPY OF THE APPEAL FILED BEFORE THE HON'BLE ITAT COCHIN BENCH DATED 18.3.2019. ANNEXURE F A TRUE COPY OF THE RELEVANT PAGES OF CBDT NOTIFICATION NO.77/2014 CBDT NOTIFICATION DATED 10.12.2014. ANNEXURE G A TRUE COPY OF THE ARGUMENT NOTE DATED 20.5.2019 SUBMITTED BY THE APPELLANT. ANNEXURE H A TRUE COPY OF THE ORDER OF THE HON'BLE ITAT DATED 20.7.2019. ANNEXURE I A TRUE COPY OF THE LETTER OF DEMAND NO.ITBA/COM/F/17/2019-20/1019317244(1) DATED 23.10.2019. ANNEXURE J A TRUE COPY OF THE STAY ORDER OF THIS HON'BLE COURT INITA NO.73 OF 2018 DATED 29.11.2018.

APPENDIX OF ITA 275/2019 PETITIONER'S/S EXHIBITS: ANNEXURE A A TRUE COPY OF THE NOTICE U/S 133(6) ISSUED BY THE INCOME TAX OFFICE(INTELLIGENCE) DATED 23.10.2013 ANNEXURE B A TRUE COPY OF THE SHOW CAUSE NOTICE ISSUED BY THE 1ST RESPONDENT DATED 23.03.2015 ANNEXURE C A TRUE COPY OF THE PENALTY ORDER WITH DEMAND U/S 156, ISSUED BY THE 2ND RESPONDENT DATED 22.12.2015 ANNEXURE D A TRUE COPY OF THE APPELLATE ORDER OF THE 3RD RESPONDENT DATED 26.02.2019 ANNEXURE E A TRUE COPY OF THE APPEAL FILED BEFORE THE HON'BLE ITAT COCHIN BENCH DATED 27.05.2019 ANNEXURE F A TRUE COPY OF THE RELEVANT PAGES OF CBDT NOTIFICATION DATED 10.12.2014 ANNEXURE G A TRUE COPY OF THE ARGUMENT NOT SUBMITTED BY THE APPELLATE ANNEXURE H A TRUE COPY OF THE ORDER OF THE HON'BLE ITAT DATED 08.07.2019 ANNEXURE I A TRUE COPY OF THE STAY ORDER OF THIS HON'BLE COURT IN ITA NO.73/2018 DATED 29.11.2018

APPENDIX OF ITA 276/2019 PETITIONER'S/S EXHIBITS: ANNEXURE A A TRUE COPY OF THE NOTICE U/S 133 (6) ISSUED BY THE INCOME TAX OFFICE INTELLIGENCE DATED 02.09.2013. ANNEXURE B A TRUE COPY OF THE PENALTY ORDER WITH DEMAND U/S 156, ISSUED BY THE 2ND RESPONDENT DATED 27.10.2014. ANNEXURE C ORIGINAL COPY OF THE APPELLATE ORDER OF THE 3RD RESPONDENT DATED 26.02.2019. ANNEXURE D A TRUE COPY OF THE APPEAL FILED BEFORE THE HONBLE ITAT COCHIN BENCH DATED 07.03.2019. ANNEXURE E TRUE COPY OF THE RELEVANT PAGES OF CBDT NOTIFICATION NO. 77/2014 CBDT NOTIFICATION DATED 10.12.2014. ANNEXURE F A TRUE COPY OF THE ARGUMENT NOT SUBMITTED BY THE APPELLANTS. ANNEXURE G A TRUE COPY OF THE ORDER OF THE HONBLE ITAT DATED 08.07.2019. ANNEXURE H A TRUE COPY OF THE LETTER OF DEMAND ISSUED BY THE 4TH RESPONDENT DATED 03.10.2019. ANNEXURE I A TRUE COPY OF THE STAY ORDER OF THIS HONBLE COURT IN ITA NO. 73 OF 2018 DATED 29.11.2018

APPENDIX OF ITA 279/2019 PETITIONER'S/S EXHIBITS: ANNEXURE A A TRUE COPY OF THE NOTICE U/S 133(6) ISSUED BY THE INCOME TAX OFFICE (INTELLIGENCE) DATED 10.09.2013 ANNEXURE B A TRUE COPY OF THE SHOW CAUSE NOTICE ISSUED BY THE 1st RESPONDENT DATED 19.5.2014 ANNEXURE C A TRUE COPY OF THE PENALTY ORDER WITH DEMAND U/S 156, ISSUED BY THE 2ND RESPONDENT DATED 05.02.2015 ANNEXURE D A TRUE COPY OF THE APPELLATE ORDER OF THE 3RD RESPONDENT DATED 26.02.2019 ANNEXURE E A TRUE COPY OF THE APPEAL FILED BEFORE THE HON'BLE ITAT COCHIN BENCH DATED 10.5.2019 ANNEXURE F A TRUE COPY OF THE RELEVANT PAGES OF CBDT NOTIFICATION NO.77/2014 CBDT NOTIFICATION DATED 10.12.2014 ANNEXURE G A TRUE COPY OF THE ARGUMENT NOTE SUBMITTED BY THE APPELLANT DATED 08.07.2019 ANNEXURE H A TRUE COPY OF THE ORDER OF THE HON'BLE ITAT DATED 08.07.2019 ANNEXURE I A TRUE COPY OF THE STAY ORDER OF THIS HON'BLE COURT IN ITA NO.73 OF 2018 DATED 29.11.2018

APPENDIX OF ITA 280/2019 PETITIONER'S/S EXHIBITS: ANNEXURE A A TRUE COPY OF THE NOTICE U/S.133(6) ISSUED BY THE INCOME TAX OFFICE (INTELLIGENCE) DATED 2.9.2013. ANNEXURE B A TRUE COPY OF THE SHOW CAUSE NOTICE ISSUED BY THE 1ST RESPONDENT DATED 23.3.2015. ANNEXURE C A TRUE COPY OF THE PENALTY ORDER WITH DEMAND U/S.156, ISSUED BY THE 2ND RESPONDENT DATED 22.12.2015. ANNEXURE D A TRUE COPY OF THE APPELLATE ORDER OF THE 3RD RESPONDENT DATED 26.2.2019. ANNEXURE E A TRUE COPY OF THE APPEAL FILED BEFORE THE HON'BLE ITAT COCHIN BENCH DATED 8.4.2019. ANNEXURE F A TRUE COPY OF THE RELEVANT PAGES OF CBDT NOTIFICATION NO.77/2014 CBDT NOTIFICATION DATED 10.12.2014. ANNEXURE G A TRUE COPY OF THE ARGUMENT NOT SUBMITTED BY THE APPELLANT DATED 8.7.2019. ANNEXURE H A TRUE COPY OF THE ORDER OF THE HON'BLE ITAT DATED 8.7.2019. ANNEXURE I A TRUE COPY OF THE STAY ORDER OF THIS HON'BLE COURT IN ITA NO.73 OF 2018 DATED 29.11.2018.

APPENDIX OF ITA 287/2019 PETITIONER'S/S EXHIBITS: ANNEXURE A A TRUE COPY OF THE NOTICE U/S 133(6) ISSUED BY THE INCOME TAX OFFICE (INTELLIGENCE) DATED 10.09.2013. ANNEXURE B A TRUE COPY OF THE SHOW CAUSE NOTICE ISSUED BY THE 1ST RESPONDENT DATED 20.05.2014. ANNEXURE C A TRUE COPY OF THE REPLY SUBMITTED TO THE 1ST RESPONDENT DATED 28.05.2014. ANNEXURE D A TRUE COPY OF THE PENALTY ORDER WITH DEMAND U/S 156, ISSUED BY THE 2ND RESPONDENT DATED 27.10.2014. ANNEXURE E A TRUE COPY OF THE APPELLATE ORDER OF THE 3RD RESPONDENT DATED 31.03.2017. ANNEXURE F A TRUE COPY OF THE APPEAL FILED BEFORE THE HON'BLE ITAT COCHIN BENCH DATED 12.05.2017. ANNEXURE G A TRUE COPY OF THE RELEVANT PAGES OF CBDT NOTIFICATION NO.77/2014 CBDT NOTIFICATION DATED 10.12.2014. ANNEXURE H TRUE COPY OF THE ORDER OF THE HON'BLE ITAT DATED 08.11.2017. ANNEXURE I A TRUE COPY OF THE STAY ORDER OF THIS HON'BLE COURT IN ITA NO.73 OF 2018 DATED 29.11.2018.

APPENDIX OF ITA 289/2019 PETITIONER'S/S EXHIBITS: ANNEXURE A A TRUE COPY OF THE NOTICE U/S 133(6) ISSUED BY THE INCOME TAX OFFICE (INTELLIGENCE) DATED 10-09-2013 ANNEXURE B A TRUE COPY OF THE SHOW CAUSE NOTICE ISSUED BY THE 1ST RESPONDENT DATED 19-05-2014 ANNEXURE C A TRUE COPY OF THE REPLY SUBMITTED TO THE 1ST RESPONDENT DATED 24-09-2015 ANNEXURE D A TRUE COPY OF THE PENALTY ORDER WITH DEMAND U/S. 156, ISSUED BY THE 2ND RESPONDENT DATED 19-09-2014 ANNEXURE E A TRUE COPY OF THE APPELLATE ORDER OF THE 3RD RESPONDENT DATED 30-06-2015 ANNEXURE F A TRUE COPY OF THE APPEAL FILED BEFORE THE HON'BLE ITAT COCHIN BENCH DATED 20-07-2015 ANNEXURE G A TRUE COPY OF THE RELEVANT PAGES OF CBDT NOTIFICATION NO. 77/2014 CBDT NOTIFICATION DATED 10-12-2014 ANNEXURE II A TRUE COPY OF ARGUMENT NOTE DATED 17-08- 2017 ANNEXURE I a true copy of the order of the hon'ble ITAT dated 23-08-2017 ANNEXURE j A TRUE COPY OF THE STAY ORDER OF THIS HON'BLE COURT IN ITA N. 73 OF 2018 DATED 29-11-2018

APPENDIX OF ITA 290/2019 PETITIONER'S/S EXHIBITS: ANNEXURE A TRUE COPY OF THE NOTICE U/S 133(6) ISSUED BY THE INCOME TAX OFFICE (INTELLIGENCE) DATED 08.11.2013. ANNEXURE B TRUE COPY OF THE PENALTY ORDER WITH DEMAND U/S 156, ISSUED BY THE 2ND RESPONDENT DATED 27.11.2014. ANNEXURE C A TRUE COPY OF THE APPELLATE ORDER OF THE 3RD RESPONDENT DATED 20.03.2017. ANNEXURE D A TRUE COPY OF THE APPEAL FILED BEFORE THE HON'BLE ITAT COCHIN BENCH DATED 25.04.2017. ANNEXURE E A TRUE COPY OF THE RELEVANT PAGES OF CBDT NOTIFICATION NO.77/2014 CBDT NOTIFICATION DATED 10.12.2014. ANNEXURE F A TRUE COPY OF THE ORDER OF THE HON'BLE ITAT DATED 23.08.2017. ANNEXURE G A TRUE COPY OF THE STAY ORDER OF THIS HON'BLE COURT IN ITA NO.73 OF 2018 DATED 29.11.2018.

APPENDIX OF ITA 291/2019 PETITIONER'S/S EXHIBITS: ANNEXURE A A TRUE COPY OF THE NOTICE UNDER SECTION 133(6) ISSUED BY THE INCOME TAX OFFICE(INTELLIGENCE) DATED 05.09.2013. ANNEXURE B A TRUE COPY OF THE SHOW CAUSE NOTICE ISSUED BY THE 1ST RESPONDENT DATED 19.05.2014. ANNEXURE C A TRUE COPY OF THE PENALTY ORDER WITH DEMAND UNDER SECTION 156, ISSUED BY THE 2ND RESPONDENT DATED 15.09.2014. ANNEXURE D A TRUE COPY OF THE APPELLATE ORDER OF THE 3RD RESPONDENT DATED 21.03.2017. ANNEXURE E A TRUE COPY OF THE APPEAL FILED BEFORE THE HON'BLE ITAT COCHIN BENCH DATED 23.04.2017. ANNEXURE F A TRUE COPY OF THE RELEVANT PAGES OF CBDT NOTIFICATION NO.77/2014 CBDT NOTIFICATION DATED 10.12.2014. ANNEXURE G ORIGINAL COPY OF THE ORDER OF THE HON'BLE ITAT DATED 03.10.2017. ANNEXURE H A TRUE COPY OF THE STAY ORDER OF THIS HON'BLE COURT IN ITA NO.73 OF 2018 DATED 29.11.2018.

APPENDIX OF ITA 292/2019 PETITIONER'S/S EXHIBITS: ANNEXURE A A TRUE COPY OF THE NOTICE U/S 133(6) ISSUED BY THE INCOME TAX OFFICE (INTELLIGENCE) DATED 10.09.2013. ANNEXURE B A TRUE COPY OF THE SHOW CAUSE NOTICE ISSUED BY THE 1ST RESPONDENT DATED 20.05.2014. ANNEXURE C A TRUE COPY OF THE PENALTY ORDER WITH DEMAND U/S 156, ISSUED BY THE 2ND RESPONDENT DATED 16.07.2014. ANNEXURE D A TRUE COPY OF THE APPELLATE ORDER OF THE 3RD RESPONDENT DATED 31.03.2017. ANNEXURE E A TRUE COPY OF THE APPEAL FILED BEFORE THE HON'BLE ITAT COCHIN BENCH DATED 09.05.2017. ANNEXURE F A TRUE COPY OF THE RELEVANT PAGES OF CBDT NOTIFICATION NO.77/2014 CBDT NOTIFICATION DATED 10.12.2014. ANNEXURE G A TRUE COPY OF THE ORDER OF THE HON'BLE ITAT DATED 03.10.2017. ANNEXURE H A TRUE COPY OF THE STAY ORDER OF THIS HON'BLE COURT IN ITA NO.73 OF 2018 DATED 29.11.2018.

APPENDIX OF ITA 293/2019 PETITIONER'S/S EXHIBITS: ANNEXURE A A TRUE COPY OF THE NOTICE UNDER SECTION 133(6) ISSUED BY THE INCOME TAX OFFICE(INTELLIGENCE) DATED 08.11.2013. ANNEXURE B A TRUE COPY OF THE SHOW CAUSE NOTICE ISSUED BY THE 1ST RESPONDENT DATED 23.10.2014. ANNEXURE C A TRUE COPY OF THE PENALTY ORDER WITH DEMAND UNDER SECTION 156, ISSUED BY THE 2ND RESPONDENT DATED 27.11. ANNEXURE D A TRUE COPY OF THE APPELLATE ORDER OF THE 3RD RESPONDENT DATED 20.03.2017. ANNEXURE E A TRUE COPY OF THE APPEAL FILED BEFORE THE HON'BLE ITAT COCHIN BENCH DATED 12.05.2014. ANNEXURE F A TRUE COPY OF THE RELEVANT PAGES OF CBDT NOTIFICATION NO.77/2014 CBDT NOTIFICATION DATED 10.12.2014. ANNEXURE G A CERTIFIED COPY OF THE ORDER OF THE HON'BLE ITAT DATED 03.10.2017 IN ITA 2011/COCHIN/2017. ANNEXURE H A TRUE COPY OF THE STAY ORDER OF THIS HON'BLE COURT IN ITA NO.73 OF 2018 DATED 29.11.2018.

APPENDIX OF ITA 294/2019 PETITIONER'S/S EXHIBITS: ANNEXURE-A A TRUE COPY OF THE NOTICE U/S. 133(6) ISSUED BY THE INCOME TAX OFFICE (INTELLIGENCE) DATED 0.09.2013 ANNEXURE-B A TRUE COPY OF THE SHOW CAUSE NOTICE ISSUED BY THE 1ST RESPONDENT DATED 20.05.2014 ANNEXURE-C A TRUE COPY OF THE REPLY SUBMITTED TO THE 1ST RESPONDENT DATED 25.09.2013 ANNEXURE-D A TRUE COPY OF THE PENALTY ORDER WITH DEMAND U/S.156,ISSUED BY THE 2ND RESPONDENT DATED 16.07.2014 ANNEXURE-E A TUE COPY OF THE APPELLATE ORDER OF THE 3RD RESPONDENT DATED 20.03.2017 ANNEXURE-F A TRUE COPY OF THE APPEAL FILED BEFORE THE HON'BLE ITAT COCHIN BENCH DATED 19.05.2017 ANNEXURE-G A TRUE COPY OF THE RELEVANT PAGE OF CBDT NOTIFICATION NO.77/2014 CBDT NOTIFICATION DATED 10.12.2014 ANNEXURE-H A TRUE COPY OF THE ORDER OF THE HON'BLE ITAT DATED 08.11.2017 ANNEXURE-I A TRUE COPY OF THE STAY ORDER OF THIS HON'BLE COURT IN ITA NO.73 OF 2018 DATED 29.11.2018

APPENDIX OF ITA 295/2019 PETITIONER'S/S EXHIBITS: ANNEXURE A A TRUE COPY OF THE NOTICE U/S 133(6) ISSUED BY THE INCOME TAX OFFICE (INTELLIGENCE) DATED. ANNEXURE B A TRUE COPY OF THE SHOW CAUSE NOTICE ISSUED BY THE 1ST RESPONDENT DATED 23.10.2013. ANNEXURE C A TRUE COPY OF THE PENALTY ORDER WITH DEMAND U/S 156, ISSUED BY THE 2ND RESPONDENT DATED 10.04.2015 ANNEXURE D A TRUE COPY OF THE APPELLATE ORDER OF THE 3RD RESPONDENT DATED 26.02.2019. ANNEXURE E A TRUE COPY OF THE APPEAL FILED BEFORE THE HON'BLE ITAT COCHIN BENCH DATED 21.03.2019. ANNEXURE F A TRUE COPY OF THE RELEVANT PAGES OF CBDT NOTIFICATION NO.77/2014 CBDT NOTIFICATION DATED 10.12.2014. ANNEXURE G A TRUE COPY OF THE HON'BLE ITAT DATED 08.07.2019. ANNEXURE H A TRUE COPY OF THE STAY ORDER OF THIS HON'BLE COURT IN ITA NO.73 OF 2018 DATED 29.11.2018.

APPENDIX OF ITA 296/2019 PETITIONER'S/S EXHIBITS: ANNEXURE-A A TRUE COPY OF THE NOTICE U/S 133(6) ISSUED BY THE INCOME TAX OFFICE (INTELLIGENCE) DATED 10.09.2013 ANNEXURE-B A TRUE COPY F THE SHOW CAUSE NOTICE ISSUED BY THE 1ST RESPONDENT DATED 19.05.2014 ANNEXURE-C A TRUE COPY OF THE PENALTY ORDER WITH DEMAND U/S.156,ISSUED BY THE 2ND RESPONDENT DATED 25.02.2015 ANNEXURE-D A TRUE COPY OF THE APPELLATE ORDER OF THE 3RD RESPONDENT DATED 26.02.2019 ANNEXURE-E A TRUE COPY OF THE APPEAL FILED BEFORE THE HON'BLE ITAT COCHIN BENCH DATED 07.06.2019 ANNEXURE-F A TRUE COPY OF THE RELEVANT PAGES OF CBDT NOTIFICATION NO.77/2014/CBDT NOTIFICATION DATED 10.12.2014 ANNEXURE-G A TRUE COPY OF THE ORDER OF THE HON'BLE ITAT DATED 01.10.019 ANNEXURE-H A TRUE COPY OF THE STAY ORDER OF THIS HON'BLE COURT IN ITA NO.73 OF 2018 DATED 29.11.2018

APPENDIX OF ITA 297/2019 PETITIONER'S/S EXHIBITS: ANNEXURE A A TRUE COPY OF THE NOTICE U/S 133 (6) ISSUED BY THE INCOME TAX OFFICE INTELLIGENCE DATED 02.09.2013. ANNEXURE B A TRUE COPY OF THE SHOW CAUSE NOTICE ISSUED BY THE 1ST RESPONDENT DATED 19.06.2014. ANNEXURE C A TRUE COPY OF THE PENALTY ORDER WITH DEMAND U/S. 156, ISSUED BY THE 2ND RESPONDENT DATED 04.08.2014. ANNEXURE D A TRUE COPY OF THE APPELLATE ORDER OF THE 3RD RESPONDENT DATED 06.11.2015. ANNEXURE E A TRUE COPY OF THE APPEAL FILED BEFORE THE HONBLE ITAT COCHIN BENCH DATED 15.12.2015. ANNEXURE F A TRUE COPY OF THE RELEVANT PAGES OF CBDT NOTIFICATION NO. 77/2014 CBDT NOTIFICATION DATED 10.12.2014. ANNEXURE G ORIGINAL COPY OF THE ORDER OF THE HONBLE ITAT DATED 23.8.2017. ANNEXURE H A TRUE COPY OF THE STAY ORDER OF THIS HONBLE COURT IN ITA NO. 73 OF 2018 DATED 29.11.2018.

APPENDIX OF ITA 298/2019 PETITIONER'S/S EXHIBITS: ANNEXURE A A TRUE COPY OF THE NOTICE UNDER SECTION 133(6) ISSUED BY THE INCOME TAX OFFICE (INTELLIGENCE) DATED 10.09.2013. ANNEXURE B A TRUE COPY OF THE SHOW CAUSE NOTICE ISSUED BY THE 1ST RESPONDENT DATED 19.05.2014. ANNEXURE C A TRUE COPY OF THE REPLY SUBMITTED TO THE 1ST RESPONDENT BY THE APPELLANT DATED 27.01.2014. ANNEXURE D A TRUE COPY OF THE PENALTY ORDER WITH DEMAND UNDER SECTION 156, ISSUED BY THE 2ND RESPONDENT DATED 11.19.2014. ANNEXURE E A TRUE COPY OF THE APPELLATE ORDER OF THE 3RD RESPONDENT DATED 25.04.2017. ANNEXURE F A TRUE COPY OF THE APPEAL FILED BEFORE THE HON'BLE ITAT COCHIN BENCH DATED 16.05.2017. ANNEXURE G A TRUE COPY OF THE RELEVANT PAGES OF CBDT NOTIFICATION NO.77/2014 CBDT NOTIFICATION DATED 10.12.2014. ANNEXURE H ORIGINAL COPY OF THE ORDER OF THE HON'BLE ITAT DATED 23.08.2017. ANNEXURE I A TRUE COPY OF THE STAY ORDER OF THIS HON'BLE COURT IN ITA NO.73 OF 2018 DATED 29.11.2018.

APPENDIX OF ITA 299/2019 PETITIONER'S/S EXHIBITS: ANNEXURE A TRUE COPY OF THE NOTICE U/S 133(6) ISSUED BY THE INCOME TAX OFFICE (INTELLIGENCE)DATED 02-09-2013. ANNEXURE B A TRUE COPY OF THE SHOW CAUSE NOTICE ISSUED BY THE 1ST RESPONDENT DATED 07-09-2015. ANNEXURE C A TRUE COPY OF THE PENALTY ORDER WITH DEMAND U/S 15+6, ISSUED BY THE 2ND RESPONDENT DATED 23-09-2015. ANNEXURE D A TRUE COPY OF THE APPELLATE ORDER OF THE 3RD RESPONDENT DATED 04-05-2019. ANNEXURE E A TRUE COPY OF THE APPEAL FILED BEFORE THE HON'BLE ITAT COCHIN COCHIN BENCH DATED 26- 06-2019. ANNEXURE F A TRUE COPY OF THE RELEVANT PAGES OF CBDT NOTIFICATION NO. 77/2014 CBDT NOTIFICATION DATED 10-12-2014. ANNEXURE G A TRUE COPY OF THE ARGUMENT NOT SUBMITTED BY THE APPELLANT DATED 07-08-2019. ANNEXURE H A TRUE COPY OF THE ORDER OF THE HON'BLE ITAT DATED 07-08-2019. ANNEXURE I A TRUE COPY OF THE STAY ORDER OF THIS HON'BLE COURT IN ITA NO. 73 OF 2018 DATED 29-11-2018.

APPENDIX OF ITA 300/2019 PETITIONER'S/S EXHIBITS: ANNEXURE A A TRUE COPY OF THE NOTICE U/S.133(6) ISSUED BY THE INCOME TAX OFFICE (INTELLIGENCE) DATED 18.9.2013. ANNEXURE B A TRUE COPY OF THE SHOW CAUSE NOTICE ISSUED BY THE 1ST RESPONDENT DATED 12.6.2015. ANNEXURE C A TRUE COPY OF THE PENALTY ORDER WITH DEMAND U/S.156, ISSUED BY THE 2ND RESPONDENT DATED 20.8.2015. ANNEXURE D A TRUE COPY OF THE APPELLATE ORDER OF THE 3RD RESPONDENT DATED 29.1.2019. ANNEXURE E A TRUE COPY OF THE APPEAL FILED BEFORE THE HON'BLE ITAT COCHIN BENCH DATED 21.3.2019. ANNEXURE F A TRUE COPY OF THE RELEVANT PAGES OF CBDT NOTIFICATION NO.77/2014 CBDT NOTIFICATION DATED 10.12.2014. ANNEXURE G A TRUE COPY OF THE ARGUMENT NOT SUBMITTED BY THE APPELLANT DATED 27.6.2019. ANNEXURE H A TRUE COPY OF THE ORDER OF THE HON'BLE ITAT DATED 8.7.2019. ANNEXURE I A TRUE COPY OF THE STAY ORDER OF THIS HON'BLE COURT IN ITA NO.73 OF 2018 DATED 29.11.2018.

APPENDIX OF ITA 302/2019 PETITIONER'S/S EXHIBITS: ANNEXURE A A TRUE COPY OF THE NOTICE U/S. 133(6) ISSUED BY THE INCOME TAX OFFICE (INTELLIGENCE) DATED 06.09.2013. ANNEXURE B A TRUE COPY OF THE PENALTY ORDER WITH DEMAND U/S. 156, ISSUED BY THE 2ND RESPONDENT DATED 27.11.2014. ANNEXURE C A TRUE COPY OF THE APPELLATE ORDER OF THE 3RD RESPONDENT DATED 20.03.2017. ANNEXURE D A TRUE COPY OF THE APPEAL FILED BEFORE THE HON'BLE ITAT COHIN BENCH DATED 22.04.2017. ANNEXURE E A TRUE COPY OF THE RELEVANT PAGES OF CBDT NOTIFICATION NO.77/2014 CBDT NOTIFICATION DATED 10.12.2014. ANNEXURE F A TRUE COPY OF THE ORDER OF THE HON'BLE ITAT DATED 23.08.2017. ANNEXURE G A TRUE COPY OF THE STAY ORDER OF THIS HON'BLE COURT IN ITA NO.73 OF 2018 DATED 29.11.2018.

APPENDIX OF ITA 303/2019 PETITIONER'S/S EXHIBITS: ANNEXURE A A TRUE COPY OF THE NOTICE U/S 133 (6) ISSUED BY THE INCOME TAX OFFICE (INTELLIGENCE) DATED 10.1.2014 ANNEXURE B A TRUE COPY OF THE SHOW CAUSE NOTICE ISSUED BY THE 1ST RESPONDENT DATED 20.5.2014 ANNEXURE C A TRUE COPY OF THE REPLY SUBMITTED TO THE 1ST RESPONDENT DATED 27.5.2014 ANNEXURE D A TRUE COPY OF THE PENALTY ORDER WITH DEMAND U/S 156, ISSUED BY THE 2ND RESPONDENT DATED 27.11.2014 ANNEXURE E A TRUE COPY OF THE APPELLATE ORDER OF THE 3RD RESPONDENT DATED 4.3.2016 ANNEXURE F A TRUE COPY OF THE APPEAL FILED BEFORE THE HON'BLE ITAT COCHIN BENCH DATED 23.5.2016 ANNEXURE G A TRUE COPY OF THE RELEVANT PAGES OF CBDT NOTIFICATION NO 77/2014 CBDT NOTIFICATION DATED 10.12.2014 ANNEXURE H A TRUE COPY OF THE ORDER OF THE HON'BLE ITAT DATED 23.8.2017 ANNEXURE I A TRUE COPY OF THE STAY ORDER OF THIS HON'BLE COURT IN ITA NO 73 OF 2018 DATED 29.11.2018

APPENDIX OF ITA 304/2019 PETITIONER'S/S EXHIBITS: ANNEXURE A A TRUE COPY OF THE NOTICE U/S 133(6) ISSUED BY THE INCOME TAX OFFICE (INTELLIGENCE) DATED 16-09-2014 ANNEXURE B A TRUE COPY OF THE SHOW CAUSE NOTICE ISSUED BY THE 1ST RESPONDENT DATED 20-05-2014 ANNEXURE A TRUE COPY OF THE REPLY SUBMITTED TO THE 1ST RESPONDENT DATED 30-09-2014 ANNEXURE D A TRUE COPY OF THE PENALTY ORDER WITH DEMAND U/S. 156, ISSUED BY THE 2ND RESPONDENT DATED 25-09-2014. ANNEXURE E A TRUE COPY OF THE APPELLATE ORDER OF THE 3RD RESPONDENT DATED 29-01-2016 ANNEXURE F A TRUE COPY OF THE APPEAL FILED BEFORE THE HON'BLE ITAT COCHIN BENCH DATED 13-04-2016 ANNEXURE A TRUE COPY OF THE RELEVANT PAGES OF CBDT NOTIFICATION NO. 77/2014 CBDT NOTIFICATION DATED 10-12-2014 ANNEXURE H original COPY OF THE ORDER OF THE HON'BLE ITAT DATED 23-08--2017 ANNEXURE I A TRUE COPY OF THE STAY ORDER OF THIS HON'BLE COURT IN ITA NO. 73 OF 2018 DATED 29-11-2018

APPENDIX OF ITA 305/2019 PETITIONER'S/S EXHIBITS: ANNEXURE A A TRUE COPY OF THE NOTICE U/S.133(6) ISSUED BY THE INCOME TAX OFFICE (INTELLIGENCE) DATED 10.9.2013. ANNEXURE B A TRUE COPY OF THE SHOW CAUSE NOTICE ISSUED BY THE 1ST RESPONDENT DATED 19.5.2014. ANNEXURE C A TRUE COPY OF THE REPLY SUBMITTED TO THE 1ST RESPONDENT DATED 25.1.2014. ANNEXURE D A TRUE COPY OF THE PENALTY ORDER WITH DEMAND U/S 156, ISSUED BY THE 2ND RESPONDENT DATED 15.9.2014. ANNEXURE E A TRUE COPY OF THE APPELLATE ORDER OF THE 3RD RESPONDENT DATED 25.4.2017. ANNEXURE F A TRUE COPY OF THE APPEAL FILED BEFORE THE HON'BLE ITAT COCHIN BENCH DATED 11.5.2017. ANNEXURE G A TRUE COPY OF THE RELEVANT PAGES OF CBDT NOTIFICATION NO.77/2014 CBDT NOTIFICATION DATED 10.12.2014. ANNEXURE H ORIGINAL COPY OF THE ORDER OF THE HON'BLE ITAT DATED 3.10.2017. ANNEXURE I A TRUE COPY OF THE STAY ORDER OF THIS HON'BLE COURT IN ITA NO.73 OF 2018 DATED 29.11.2018.

APPENDIX OF ITA 306/2019 PETITIONER'S/S EXHIBITS: ANNEXURE A A TRUE COPY OF THE NOTICE U/S.133(6) ISSUED BY THE INCOME TAX OFFICE (INTELLIGENCE) DATED 10.1.2014. ANNEXURE B A TRUE COPY OF THE SHOW CAUSE NOTICE ISSUED BY THE 1ST RESPONDENT DATED 1.7.2014. ANNEXURE C A TRUE COPY OF THE REPLY SUBMITTED TO THE 1ST RESPONDENT DATED 28.5.2014. ANNEXURE D A TRUE COPY OF THE PENALTY ORDER WITH DEMAND U/S 156, ISSUED BY THE 2ND RESPONDENT DATED 16.7.2014. ANNEXURE E A TRUE COPY OF THE APPELLATE ORDER OF THE 3RD RESPONDENT DATED 26.2.2019. ANNEXURE F A TRUE COPY OF THE APPEAL FILED BEFORE THE HON'BLE ITAT COCHIN BENCH DATED 20.7.2019. ANNEXURE G A TRUE COPY OF THE RELEVANT PAGES OF CBDT NOTIFICATION NO.77/2014 CBDT NOTIFICATION DATED 10.12.2014. ANNEXURE H A TRUE COPY OF THE ORDER OF THE HON'BLE ITAT DATED 4.9.2019. ANNEXURE I A TRUE COPY OF THE STAY ORDER OF THIS HON'BLE COURT IN ITA NO.73 OF 2018 DATED 29.11.2018.

APPENDIX OF ITA 307/2019 PETITIONER'S/S EXHIBITS: ANNEXURE A A TRUE COPY OF THE NOTICE U/S.133(6) ISSUED BY THE INCOME TAX OFFICE (INTELLIGENCE) DATED 10.9.2013. ANNEXURE B A TRUE COPY OF THE SHOW CAUSE NOTICE ISSUED BY THE 2ND RESPONDENT DATED 12.8.2014. ANNEXURE C A TRUE COPY OF THE PENALTY ORDER WITH DEMAND U/S 156, ISSUED BY THE 2ND RESPONDENT DATED 19.9.2014. ANNEXURE D A TRUE COPY OF THE APPELLATE ORDER OF THE 3RD RESPONDENT DATED 21.3.2017. ANNEXURE E A TRUE COPY OF THE APPEAL FILED BEFORE THE HON'BLE ITAT COCHIN BENCH DATED 9.5.2019. ANNEXURE F A TRUE COPY OF THE RELEVANT PAGES OF CBDT NOTIFICATION NO.77/2014 CBDT NOTIFICATION DATED 10.12.2014. ANNEXURE G CERTIFIED COPY OF THE ORDER OF THE HON'BLE ITAT DATED 9.11.2017. ANNEXURE H A TRUE COPY OF THE STAY ORDER OF THIS HON'BLE COURT IN ITA NO.73 OF 2018 DATED 29.11.2018.

APPENDIX OF ITA 308/2019 PETITIONER'S/S EXHIBITS: ANNEXURE A A TRUE COPY OF THE NOTICE U/S.133(6) ISSUED BY THE INCOME TAX OFFICE (INTELLIGENCE) DATED 6.9.2013. ANNEXURE B A TRUE COPY OF THE SHOW CAUSE NOTICE ISSUED BY THE 1ST RESPONDENT DATED 23.10.2014. ANNEXURE C A TRUE COPY OF THE PENALTY ORDER WITH DEMAND U/S 156, ISSUED BY THE 2ND RESPONDENT DATED 27.11.2014. ANNEXURE D A TRUE COPY OF THE APPELLATE ORDER OF THE 3RD RESPONDENT DATED 20.3.2017. ANNEXURE E A TRUE COPY OF THE APPEAL FILED BEFORE THE HON'BLE ITAT COCHIN BENCH DATED 22.4.2017. ANNEXURE F A TRUE COPY OF THE RELEVANT PAGES OF CBDT NOTIFICATION NO.77/2014 CBDT NOTIFICATION DATED 10.12.2014. ANNEXURE G A TRUE COPY OF THE ORDER OF THE HON'BLE ITAT DATED 23.8.2017. ANNEXURE H A TRUE COPY OF THE STAY ORDER OF THIS HON'BLE COURT IN ITA NO.73 OF 2018 DATED 29.11.2018.

APPENDIX OF ITA 309/2019 PETITIONER'S/S EXHIBITS: ANNEXURE A A TRUE COPY OF THE NOTICE U/S 133(6) ISSUED BY THE INCOME TAX OFFICE(INTELLIGENCE) DATED 02.09.2013 ANNEXURE B A TRUE COPY OF THE SHOW CAUSE NOTICE ISSUED BY THE 1ST RESPONDENT DATED 17.03.2015 ANNEXURE C A TRUE COPY OF THE REPLY SUBMITTED TO THE 1ST RESPONDENT DATED 09.10.2015 ANNEXURE D A TRUE COPY OF THE PENALTY ORDER WITH DEMAND U/S 156,ISSUED BY THE 2ND RESPONDENT DATED 23.09.2015 ANNEXURE E A TRUE COPY OF THE APPELLATE ORDER OF THE 3RD RESPONDENT DATED 26.02.2019 ANNEXURE F A TRUE COPY OF THE APPEAL FILED BEFORE THE HON'BLE ITAT COCHIN BENCH DATED 02.04.2019 ANNEXUREMG A TRUE COPY OF THE RELEVANT PAGES OF CBDT NOTIFICATION NO.77/2014 CBDT NOTIFICATION DATED 10.12.2014 ANNEXURE H A TRUE COPY OF THE ARGUMENT NOTE SUBMITTED BY THE APPELLANTS ANNEXURE I A TRUE COPY OF THE ORDER OF THE HON'BLE ITAT DATED 08.07.2019 ANNEXURE J A TRUE COPY OF THE STAY ORDER OF THIS HON'BLE COURT IN ITA NO.73 OF 2018 DATED 29.11.2018.

APPENDIX OF ITA 311/2019 PETITIONER'S/S EXHIBITS: ANNEXURE A A TRUE COPY OF THE NOTICE U/S.133(6) ISSUED BY THE INCOME TAX OFFICE (INTELLIGENCE) DATED 18.9.2013. ANNEXURE B A TRUE COPY OF THE SHOW CAUSE NOTICE ISSUED BY THE 2ND RESPONDENT DATED 5.2.2015. ANNEXURE C A TRUE COPY OF THE REPLY SUBMITTED TO THE 1ST RESPONDENT DATED 18.3.2015. ANNEXURE D A TRUE COPY OF THE PENALTY ORDER WITH DEMAND U/S.156, ISSUED BY THE 2ND RESPONDENT DATED 25.8.2015. ANNEXURE E A TRUE COPY OF THE APPELLATE ORDER OF THE 3RD RESPONDENT DATED 29.1.2019. ANNEXURE F A TRUE COPY OF THE APPEAL FILED BEFORE THE HON'BLE ITAT COCHIN BENCH DATED 22.3.2019. ANNEXURE G A TRUE COPY OF THE RELEVANT PAGES OF CBDT NOTIFICATION NO.77/2014 CBDT NOTIFICATION DATED 10.12.2014. ANNEXURE H A TRUE COPY OF THE ARGUMENT NOTE DATED 20.6.2019 SUBMITTED BY THE APPELLANT. ANNEXURE I CERTIFIED COPY OF THE ORDER OF THE HON'BLE ITAT DATED 20.6.2019. ANNEXURE J A TRUE COPY OF THE STAY ORDER OF THIS HON'BLE COURT IN ITA NO.73 OF 2018 DATED 29.11.2018.

APPENDIX OF ITA 312/2019 PETITIONER'S/S EXHIBITS: ANNEXURE A A TRUE COPY OF THE NOTICE U/S 133(6) ISSUED BY THE INCOME TAX OFFICE(INTELLIGENCE) DATED 06.09.2013 ANNEXURE B A TRUE COPY OF TH SHOW CAUSE NOTICE ISSUED BY THE 1ST RESPONDENT DATED 23.10.2014 ANNEXURE C A TRUE COPY OF THE PENALTY ORDER WITH DEMAND/S156, ISSUED BY THE 2ND RESPONDENT DATED 27.11.2014 ANNEXURE D A TRUE COPY OF THE APPELLATE ORDER OF THE 3RD RESPONDENT DATED 20.03.2017 ANNEXURE E A TRUE COPY OF THE APPEAL FILED BEFORE THE HON'BLE ITAT COCHIN BENCH DATED 22.04.2017 ANNEXURE F A TRUE COPY OF THE RELEVANT PAGES OF CBDT NOTIFICATION NO.77/2014 CBDT NOTIFICATION DATED 10.12.2014 ANNEXURE G A TRUE COPY OF THE ORDER OF THE HON'BLE ITAT DATED 23.08.2017 ANNEXURE H A TRUE COPY OF THE STAY ORDER OF THIS HON'BLE COURT IN ITA NO.73/2018 DATED 29.11.2018