Common Cause v. Union of India

77 Taxmann.com 245Supreme Court of India2017#305 most cited

What is Common Cause v. Union of India authority for?

Additions under the Income Tax Act cannot be made solely based on entries in loose sheets, dumb documents, or mere sworn statements without independent, reliable, and cogent corroborating evidence. Uncorroborated loose papers are not admissible evidence on their own, even if the original context was criminal investigation.

267

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2016 to 2026.

Also referred to as

Common Cause v. Union of India · loose papers · dumb documents · corroborating evidence · independent evidence · sworn statements · Section 69A · Section 132 · search assessment · admissibility of evidence · evidence income tax · retracted statement

Also reported as

222 ITR 260

Sections most often in play

Section 132Section 132(4)Section 153ASection 143(3)Section 69ASection 153CSection 69Section 292C

Issues it is cited on

hundi transactiontax recovery officerjewellery found during searchretraction of statementdumb documentspeak credit theoryretracted statementsection 158bdincome tax settlement commissionsection 132(4a)section 292cloose papers

Judgments citing Common Cause v. Union of India

The DCIT Cen-Circle, Kottayam vs. Smt.Gracy Babu, Adoor P.O

In the result, the appeals of the assesses in ITA no

ITA 54/COCH/2019[2009-10]Status: DisposedITAT Cochin30 Sept 2019AY 2009-10

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

…1 IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE S/SHRI CHANDRA POOJARI, AM & GEORGE GEORGE K., JM I.T.A. Nos. 27 to 31/Coch/2019 Assessment Years : 2004-05 to 2009-10 Jose Thomas, Vs. The Assistant Commissioner of Padijareveettil, Income-tax, Central Circle, Puthenveedu, Kottayam. Adoor P.O., Pathanamthitta-691 523. PAN:ADCPT 9216G] (Assessee-Appellant) (Revenue-Respondent) I.T.A. Nos. 32 to 35/Coch/2019 Assessment Years : 2004-05 to 2007-08 Smt. Gracy Babu, Vs. The Assistant Commissioner of Padijareveettil, Income-tax, Central Circle, Puthenveedu, Kottayam. Adoor P.O., Pathanamth…

Smt.Gracy Babu, Adoor P.O vs. The DCIT Cen-Circle, Kottayam

In the result, the appeals of the assessesin ITA no

ITA 35/COCH/2019[2009-10]Status: DisposedITAT Cochin30 Sept 2019AY 2009-10

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

…1 IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE S/SHRI CHANDRA POOJARI, AM & GEORGE GEORGE K., JM I.T.A. Nos. 27 to 31/Coch/2019 Assessment Years : 2004-05 to 2009-10 Jose Thomas, Vs. The Assistant Commissioner of Padijareveettil, Income-tax, Central Circle, Puthenveedu, Kottayam. Adoor P.O., Pathanamthitta-691 523. PAN:ADCPT 9216G] (Assessee-Appellant) (Revenue-Respondent) I.T.A. Nos. 32 to 35/Coch/2019 Assessment Years : 2004-05 to 2007-08 Smt. GracyBabu, Vs. The Assistant Commissioner of Padijareveettil, Income-tax, Central Circle, Puthenveedu, Kottayam. Adoor P.O., Pathanamthi…

Smt.Gracy Babu, Adoor P.O vs. The DCIT Cen-Circle, Kottayam

In the result, the appeals of the assessesin ITA no

ITA 34/COCH/2019[2006-07]Status: DisposedITAT Cochin30 Sept 2019AY 2006-07

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

…1 IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE S/SHRI CHANDRA POOJARI, AM & GEORGE GEORGE K., JM I.T.A. Nos. 27 to 31/Coch/2019 Assessment Years : 2004-05 to 2009-10 Jose Thomas, Vs. The Assistant Commissioner of Padijareveettil, Income-tax, Central Circle, Puthenveedu, Kottayam. Adoor P.O., Pathanamthitta-691 523. PAN:ADCPT 9216G] (Assessee-Appellant) (Revenue-Respondent) I.T.A. Nos. 32 to 35/Coch/2019 Assessment Years : 2004-05 to 2007-08 Smt. GracyBabu, Vs. The Assistant Commissioner of Padijareveettil, Income-tax, Central Circle, Puthenveedu, Kottayam. Adoor P.O., Pathanamthi…

Smt.Gracy Babu, Adoor P.O vs. The DCIT Cen-Circle, Kottayam

In the result, the appeals of the assessesin ITA no

ITA 33/COCH/2019[2005-06]Status: DisposedITAT Cochin30 Sept 2019AY 2005-06

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

…1 IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE S/SHRI CHANDRA POOJARI, AM & GEORGE GEORGE K., JM I.T.A. Nos. 27 to 31/Coch/2019 Assessment Years : 2004-05 to 2009-10 Jose Thomas, Vs. The Assistant Commissioner of Padijareveettil, Income-tax, Central Circle, Puthenveedu, Kottayam. Adoor P.O., Pathanamthitta-691 523. PAN:ADCPT 9216G] (Assessee-Appellant) (Revenue-Respondent) I.T.A. Nos. 32 to 35/Coch/2019 Assessment Years : 2004-05 to 2007-08 Smt. GracyBabu, Vs. The Assistant Commissioner of Padijareveettil, Income-tax, Central Circle, Puthenveedu, Kottayam. Adoor P.O., Pathanamthi…

Smt.Gracy Babu, Adoor P.O vs. The DCIT Cen-Circle, Kottayam

In the result, the appeals of the assessesin ITA no

ITA 32/COCH/2019[2004-05]Status: DisposedITAT Cochin30 Sept 2019AY 2004-05

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

…1 IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE S/SHRI CHANDRA POOJARI, AM & GEORGE GEORGE K., JM I.T.A. Nos. 27 to 31/Coch/2019 Assessment Years : 2004-05 to 2009-10 Jose Thomas, Vs. The Assistant Commissioner of Padijareveettil, Income-tax, Central Circle, Puthenveedu, Kottayam. Adoor P.O., Pathanamthitta-691 523. PAN:ADCPT 9216G] (Assessee-Appellant) (Revenue-Respondent) I.T.A. Nos. 32 to 35/Coch/2019 Assessment Years : 2004-05 to 2007-08 Smt. GracyBabu, Vs. The Assistant Commissioner of Padijareveettil, Income-tax, Central Circle, Puthenveedu, Kottayam. Adoor P.O., Pathanamthi…

Carmel Educational Trust, Pathanamthitta vs. DCIT, Cen- Circle, Kottayam

In the result, the appeals of the assesses in ITA no

ITA 310/COCH/2019[2010-11]Status: DisposedITAT Cochin30 Sept 2019AY 2010-11

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

…1 IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE S/SHRI CHANDRA POOJARI, AM & GEORGE GEORGE K., JM I.T.A. Nos. 27 to 31/Coch/2019 Assessment Years : 2004-05 to 2009-10 Jose Thomas, Vs. The Assistant Commissioner of Padijareveettil, Income-tax, Central Circle, Puthenveedu, Kottayam. Adoor P.O., Pathanamthitta-691 523. PAN:ADCPT 9216G] (Assessee-Appellant) (Revenue-Respondent) I.T.A. Nos. 32 to 35/Coch/2019 Assessment Years : 2004-05 to 2007-08 Smt. Gracy Babu, Vs. The Assistant Commissioner of Padijareveettil, Income-tax, Central Circle, Puthenveedu, Kottayam. Adoor P.O., Pathanamth…

Sri.Jose Thomas, Adoor vs. The DCIT, Cen-Circle, Kottayam

In the result, the appeals of the assessesin ITA no

ITA 31/COCH/2019[2009-10]Status: DisposedITAT Cochin30 Sept 2019AY 2009-10

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

…1 IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE S/SHRI CHANDRA POOJARI, AM & GEORGE GEORGE K., JM I.T.A. Nos. 27 to 31/Coch/2019 Assessment Years : 2004-05 to 2009-10 Jose Thomas, Vs. The Assistant Commissioner of Padijareveettil, Income-tax, Central Circle, Puthenveedu, Kottayam. Adoor P.O., Pathanamthitta-691 523. PAN:ADCPT 9216G] (Assessee-Appellant) (Revenue-Respondent) I.T.A. Nos. 32 to 35/Coch/2019 Assessment Years : 2004-05 to 2007-08 Smt. GracyBabu, Vs. The Assistant Commissioner of Padijareveettil, Income-tax, Central Circle, Puthenveedu, Kottayam. Adoor P.O., Pathanamthi…

Carmel Educational Trust, Pathanamthitta vs. DCIT, Cen- Circle, Kottayam

In the result, the appeals of the assesses in ITA no

ITA 309/COCH/2019[2009-10]Status: DisposedITAT Cochin30 Sept 2019AY 2009-10

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

…1 IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE S/SHRI CHANDRA POOJARI, AM & GEORGE GEORGE K., JM I.T.A. Nos. 27 to 31/Coch/2019 Assessment Years : 2004-05 to 2009-10 Jose Thomas, Vs. The Assistant Commissioner of Padijareveettil, Income-tax, Central Circle, Puthenveedu, Kottayam. Adoor P.O., Pathanamthitta-691 523. PAN:ADCPT 9216G] (Assessee-Appellant) (Revenue-Respondent) I.T.A. Nos. 32 to 35/Coch/2019 Assessment Years : 2004-05 to 2007-08 Smt. Gracy Babu, Vs. The Assistant Commissioner of Padijareveettil, Income-tax, Central Circle, Puthenveedu, Kottayam. Adoor P.O., Pathanamth…

Carmel Educational Trust, Pathanamthitta vs. DCIT, Cen- Circle, Kottayam

In the result, the appeals of the assesses in ITA no

ITA 308/COCH/2019[2008-09]Status: DisposedITAT Cochin30 Sept 2019AY 2008-09

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

…1 IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE S/SHRI CHANDRA POOJARI, AM & GEORGE GEORGE K., JM I.T.A. Nos. 27 to 31/Coch/2019 Assessment Years : 2004-05 to 2009-10 Jose Thomas, Vs. The Assistant Commissioner of Padijareveettil, Income-tax, Central Circle, Puthenveedu, Kottayam. Adoor P.O., Pathanamthitta-691 523. PAN:ADCPT 9216G] (Assessee-Appellant) (Revenue-Respondent) I.T.A. Nos. 32 to 35/Coch/2019 Assessment Years : 2004-05 to 2007-08 Smt. Gracy Babu, Vs. The Assistant Commissioner of Padijareveettil, Income-tax, Central Circle, Puthenveedu, Kottayam. Adoor P.O., Pathanamth…

Carmel Educational Trust, Pathanamthitta vs. DCIT, Cen- Circle, Kottayam

In the result, the appeals of the assesses in ITA no

ITA 307/COCH/2019[2007-08]Status: DisposedITAT Cochin30 Sept 2019AY 2007-08

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

…1 IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE S/SHRI CHANDRA POOJARI, AM & GEORGE GEORGE K., JM I.T.A. Nos. 27 to 31/Coch/2019 Assessment Years : 2004-05 to 2009-10 Jose Thomas, Vs. The Assistant Commissioner of Padijareveettil, Income-tax, Central Circle, Puthenveedu, Kottayam. Adoor P.O., Pathanamthitta-691 523. PAN:ADCPT 9216G] (Assessee-Appellant) (Revenue-Respondent) I.T.A. Nos. 32 to 35/Coch/2019 Assessment Years : 2004-05 to 2007-08 Smt. Gracy Babu, Vs. The Assistant Commissioner of Padijareveettil, Income-tax, Central Circle, Puthenveedu, Kottayam. Adoor P.O., Pathanamth…

Carmel Educational Trust, Pathanamthitta vs. DCIT, Cen- Circle, Kottayam

In the result, the appeals of the assesses in ITA no

ITA 306/COCH/2019[2006-07]Status: DisposedITAT Cochin30 Sept 2019AY 2006-07

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

…1 IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE S/SHRI CHANDRA POOJARI, AM & GEORGE GEORGE K., JM I.T.A. Nos. 27 to 31/Coch/2019 Assessment Years : 2004-05 to 2009-10 Jose Thomas, Vs. The Assistant Commissioner of Padijareveettil, Income-tax, Central Circle, Puthenveedu, Kottayam. Adoor P.O., Pathanamthitta-691 523. PAN:ADCPT 9216G] (Assessee-Appellant) (Revenue-Respondent) I.T.A. Nos. 32 to 35/Coch/2019 Assessment Years : 2004-05 to 2007-08 Smt. Gracy Babu, Vs. The Assistant Commissioner of Padijareveettil, Income-tax, Central Circle, Puthenveedu, Kottayam. Adoor P.O., Pathanamth…

Carmel Educational Trust, Pathanamthitta vs. DCIT, Cen- Circle, Kottayam

In the result, the appeals of the assesses in ITA no

ITA 305/COCH/2019[2005-06]Status: DisposedITAT Cochin30 Sept 2019AY 2005-06

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

…1 IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE S/SHRI CHANDRA POOJARI, AM & GEORGE GEORGE K., JM I.T.A. Nos. 27 to 31/Coch/2019 Assessment Years : 2004-05 to 2009-10 Jose Thomas, Vs. The Assistant Commissioner of Padijareveettil, Income-tax, Central Circle, Puthenveedu, Kottayam. Adoor P.O., Pathanamthitta-691 523. PAN:ADCPT 9216G] (Assessee-Appellant) (Revenue-Respondent) I.T.A. Nos. 32 to 35/Coch/2019 Assessment Years : 2004-05 to 2007-08 Smt. Gracy Babu, Vs. The Assistant Commissioner of Padijareveettil, Income-tax, Central Circle, Puthenveedu, Kottayam. Adoor P.O., Pathanamth…

Carmel Educational Trust, Pathanamthitta vs. DCIT, Kottayam

In the result, the appeals of the assesses in ITA no

ITA 304/COCH/2019[2004-05]Status: DisposedITAT Cochin30 Sept 2019AY 2004-05

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

…1 IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE S/SHRI CHANDRA POOJARI, AM & GEORGE GEORGE K., JM I.T.A. Nos. 27 to 31/Coch/2019 Assessment Years : 2004-05 to 2009-10 Jose Thomas, Vs. The Assistant Commissioner of Padijareveettil, Income-tax, Central Circle, Puthenveedu, Kottayam. Adoor P.O., Pathanamthitta-691 523. PAN:ADCPT 9216G] (Assessee-Appellant) (Revenue-Respondent) I.T.A. Nos. 32 to 35/Coch/2019 Assessment Years : 2004-05 to 2007-08 Smt. Gracy Babu, Vs. The Assistant Commissioner of Padijareveettil, Income-tax, Central Circle, Puthenveedu, Kottayam. Adoor P.O., Pathanamth…

Sri.Jose Thomas, Adoor vs. The DCIT, Cen-Circle, Kottayam

In the result, the appeals of the assessesin ITA no

ITA 30/COCH/2019[2007-08]Status: DisposedITAT Cochin30 Sept 2019AY 2007-08

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

…1 IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE S/SHRI CHANDRA POOJARI, AM & GEORGE GEORGE K., JM I.T.A. Nos. 27 to 31/Coch/2019 Assessment Years : 2004-05 to 2009-10 Jose Thomas, Vs. The Assistant Commissioner of Padijareveettil, Income-tax, Central Circle, Puthenveedu, Kottayam. Adoor P.O., Pathanamthitta-691 523. PAN:ADCPT 9216G] (Assessee-Appellant) (Revenue-Respondent) I.T.A. Nos. 32 to 35/Coch/2019 Assessment Years : 2004-05 to 2007-08 Smt. GracyBabu, Vs. The Assistant Commissioner of Padijareveettil, Income-tax, Central Circle, Puthenveedu, Kottayam. Adoor P.O., Pathanamthi…

Sri.Jose Thomas, Adoor vs. The DCIT, Cen-Circle, Kottayam

In the result, the appeals of the assessesin ITA no

ITA 29/COCH/2019[2006-07]Status: DisposedITAT Cochin30 Sept 2019AY 2006-07

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

…1 IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE S/SHRI CHANDRA POOJARI, AM & GEORGE GEORGE K., JM I.T.A. Nos. 27 to 31/Coch/2019 Assessment Years : 2004-05 to 2009-10 Jose Thomas, Vs. The Assistant Commissioner of Padijareveettil, Income-tax, Central Circle, Puthenveedu, Kottayam. Adoor P.O., Pathanamthitta-691 523. PAN:ADCPT 9216G] (Assessee-Appellant) (Revenue-Respondent) I.T.A. Nos. 32 to 35/Coch/2019 Assessment Years : 2004-05 to 2007-08 Smt. GracyBabu, Vs. The Assistant Commissioner of Padijareveettil, Income-tax, Central Circle, Puthenveedu, Kottayam. Adoor P.O., Pathanamthi…

Sri.Jose Thomas, Adoor vs. The DCIT, Cen-Circle, Kottayam

In the result, the appeals of the assessesin ITA no

ITA 28/COCH/2019[2005-06]Status: DisposedITAT Cochin30 Sept 2019AY 2005-06

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

…1 IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE S/SHRI CHANDRA POOJARI, AM & GEORGE GEORGE K., JM I.T.A. Nos. 27 to 31/Coch/2019 Assessment Years : 2004-05 to 2009-10 Jose Thomas, Vs. The Assistant Commissioner of Padijareveettil, Income-tax, Central Circle, Puthenveedu, Kottayam. Adoor P.O., Pathanamthitta-691 523. PAN:ADCPT 9216G] (Assessee-Appellant) (Revenue-Respondent) I.T.A. Nos. 32 to 35/Coch/2019 Assessment Years : 2004-05 to 2007-08 Smt. GracyBabu, Vs. The Assistant Commissioner of Padijareveettil, Income-tax, Central Circle, Puthenveedu, Kottayam. Adoor P.O., Pathanamthi…

Sri.Jose Thomas, Adoor vs. The DCIT, Cen-Circle, Kottayam

In the result, the appeals of the assessesin ITA no

ITA 27/COCH/2019[2004-05]Status: DisposedITAT Cochin30 Sept 2019AY 2004-05

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

…1 IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE S/SHRI CHANDRA POOJARI, AM & GEORGE GEORGE K., JM I.T.A. Nos. 27 to 31/Coch/2019 Assessment Years : 2004-05 to 2009-10 Jose Thomas, Vs. The Assistant Commissioner of Padijareveettil, Income-tax, Central Circle, Puthenveedu, Kottayam. Adoor P.O., Pathanamthitta-691 523. PAN:ADCPT 9216G] (Assessee-Appellant) (Revenue-Respondent) I.T.A. Nos. 32 to 35/Coch/2019 Assessment Years : 2004-05 to 2007-08 Smt. GracyBabu, Vs. The Assistant Commissioner of Padijareveettil, Income-tax, Central Circle, Puthenveedu, Kottayam. Adoor P.O., Pathanamthi…

The ACIT Cen-Circle, Kottayam vs. Smt.Gracy Babu, Adoor P.O

In the result, the appeals of the assesses in ITA no

ITA 239/COCH/2019[2011-12]Status: DisposedITAT Cochin30 Sept 2019AY 2011-12

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

…1 IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE S/SHRI CHANDRA POOJARI, AM & GEORGE GEORGE K., JM I.T.A. Nos. 27 to 31/Coch/2019 Assessment Years : 2004-05 to 2009-10 Jose Thomas, Vs. The Assistant Commissioner of Padijareveettil, Income-tax, Central Circle, Puthenveedu, Kottayam. Adoor P.O., Pathanamthitta-691 523. PAN:ADCPT 9216G] (Assessee-Appellant) (Revenue-Respondent) I.T.A. Nos. 32 to 35/Coch/2019 Assessment Years : 2004-05 to 2007-08 Smt. Gracy Babu, Vs. The Assistant Commissioner of Padijareveettil, Income-tax, Central Circle, Puthenveedu, Kottayam. Adoor P.O., Pathanamth…

The ACIT, Cen-Circle, Kottayam vs. Sri.Jose Thomas, Adoor

In the result, the appeals of the assesses in ITA no

ITA 238/COCH/2019[2011-12]Status: DisposedITAT Cochin30 Sept 2019AY 2011-12

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

…1 IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE S/SHRI CHANDRA POOJARI, AM & GEORGE GEORGE K., JM I.T.A. Nos. 27 to 31/Coch/2019 Assessment Years : 2004-05 to 2009-10 Jose Thomas, Vs. The Assistant Commissioner of Padijareveettil, Income-tax, Central Circle, Puthenveedu, Kottayam. Adoor P.O., Pathanamthitta-691 523. PAN:ADCPT 9216G] (Assessee-Appellant) (Revenue-Respondent) I.T.A. Nos. 32 to 35/Coch/2019 Assessment Years : 2004-05 to 2007-08 Smt. Gracy Babu, Vs. The Assistant Commissioner of Padijareveettil, Income-tax, Central Circle, Puthenveedu, Kottayam. Adoor P.O., Pathanamth…

Sri.Jose Thomas, Adoor P.O., Pathanamthitta vs. The ACIT, Cen-Circle, Kottayam

In the result, the appeals of the assessesin ITA no

ITA 213/COCH/2019[2011-12]Status: DisposedITAT Cochin30 Sept 2019AY 2011-12

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

…1 IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE S/SHRI CHANDRA POOJARI, AM & GEORGE GEORGE K., JM I.T.A. Nos. 27 to 31/Coch/2019 Assessment Years : 2004-05 to 2009-10 Jose Thomas, Vs. The Assistant Commissioner of Padijareveettil, Income-tax, Central Circle, Puthenveedu, Kottayam. Adoor P.O., Pathanamthitta-691 523. PAN:ADCPT 9216G] (Assessee-Appellant) (Revenue-Respondent) I.T.A. Nos. 32 to 35/Coch/2019 Assessment Years : 2004-05 to 2007-08 Smt. GracyBabu, Vs. The Assistant Commissioner of Padijareveettil, Income-tax, Central Circle, Puthenveedu, Kottayam. Adoor P.O., Pathanamthi…