Lalji Haridas v. ITO

43 ITR 387Supreme Court of India1961#367 most cited

What is Lalji Haridas v. ITO authority for?

When an assessing authority is uncertain about the true ownership of funds or in whose hands income should be assessed, it can frame a protective assessment to safeguard the Revenue's interest. Such protective assessments remain valid until the substantive assessment is finalized.

238

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2011 to 2026.

Also referred to as

Lalji Haridas v. ITO · protective assessment · substantive assessment · uncertainty of ownership · doubt as to assessee · safeguarding revenue · Section 143(3) · Section 147 · Section 153C · Section 68 · assessment procedure

Sections most often in play

Section 143(3)Section 132Section 147Section 148Section 68Section 132(4)Section 153CSection 69A

Issues it is cited on

section 12ab(4)(ii)section 12aa(1)(b)(ii)substantive assessmentprotective assessmentcommercial substancesection 10(22)section 12aa(1)(b)section 12aa(1)section 10(26)section 61section 159section 13(1)(d)

Judgments citing Lalji Haridas v. ITO

Deputy Commissioner of Income Tax, Delhi vs. Smt. Saroj Bhatia, Delhi

ITA 3968/DEL/2024[2013-14]Status: DisposedITAT Delhi20 Dec 2024AY 2013-14

Bench: Shri Satbeer Singh Godara & Shri S. Rifaur Rahman

Section 131Section 132Section 147Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘G’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER ITA Nos. 317 to 321/Del/2023 Assessment Years: 2012-13, 2014-15 to 2017-18 Vs. M/s. ACIT, Sahil Tradewell Central Circle-1, Marketing Pvt. Ltd., Gurugram UFG 24, Sushant Vyapar Kendra, Sushant Lok 1, Gurugram PAN :AAPCS1810E (Appellant) (Respondent) With Assessment Year: 2013-14 DCIT, Vs. Smt. Saroj Bhatia, Central Circle-05, WZ-77, Srinagar, New Delhi Shakur Basti, Delhi PAN :AJFPB6280P (Appellant) (Respondent) Assessee by None Department by Ms. Jaya Chau…

ACIT Central Circle-1, Gurugram vs. Sahil Tradewell Marketing Privated Limited, Gurgaon

ITA 321/DEL/2023[2017-18]Status: DisposedITAT Delhi20 Dec 2024AY 2017-18

Bench: Shri Satbeer Singh Godara & Shri S. Rifaur Rahman

Section 131Section 132Section 147Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘G’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER ITA Nos. 317 to 321/Del/2023 Assessment Years: 2012-13, 2014-15 to 2017-18 Vs. M/s. ACIT, Sahil Tradewell Central Circle-1, Marketing Pvt. Ltd., Gurugram UFG 24, Sushant Vyapar Kendra, Sushant Lok 1, Gurugram PAN :AAPCS1810E (Appellant) (Respondent) With Assessment Year: 2013-14 DCIT, Vs. Smt. Saroj Bhatia, Central Circle-05, WZ-77, Srinagar, New Delhi Shakur Basti, Delhi PAN :AJFPB6280P (Appellant) (Respondent) Assessee by None Department by Ms. Jaya Chau…

ACIT Central Circle-1, Gurugram vs. Sahil Tradewell Marketing Private Limited, Gurugram

ITA 320/DEL/2023[2016-17]Status: DisposedITAT Delhi20 Dec 2024AY 2016-17

Bench: Shri Satbeer Singh Godara & Shri S. Rifaur Rahman

Section 131Section 132Section 147Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘G’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER ITA Nos. 317 to 321/Del/2023 Assessment Years: 2012-13, 2014-15 to 2017-18 Vs. M/s. ACIT, Sahil Tradewell Central Circle-1, Marketing Pvt. Ltd., Gurugram UFG 24, Sushant Vyapar Kendra, Sushant Lok 1, Gurugram PAN :AAPCS1810E (Appellant) (Respondent) With Assessment Year: 2013-14 DCIT, Vs. Smt. Saroj Bhatia, Central Circle-05, WZ-77, Srinagar, New Delhi Shakur Basti, Delhi PAN :AJFPB6280P (Appellant) (Respondent) Assessee by None Department by Ms. Jaya Chau…

ACIT Central Circle-1, Gurugram vs. Sahil Tradewell Marketing Private Limited, Gurugram

ITA 319/DEL/2023[2015-16]Status: DisposedITAT Delhi20 Dec 2024AY 2015-16

Bench: Shri Satbeer Singh Godara & Shri S. Rifaur Rahman

Section 131Section 132Section 147Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘G’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER ITA Nos. 317 to 321/Del/2023 Assessment Years: 2012-13, 2014-15 to 2017-18 Vs. M/s. ACIT, Sahil Tradewell Central Circle-1, Marketing Pvt. Ltd., Gurugram UFG 24, Sushant Vyapar Kendra, Sushant Lok 1, Gurugram PAN :AAPCS1810E (Appellant) (Respondent) With Assessment Year: 2013-14 DCIT, Vs. Smt. Saroj Bhatia, Central Circle-05, WZ-77, Srinagar, New Delhi Shakur Basti, Delhi PAN :AJFPB6280P (Appellant) (Respondent) Assessee by None Department by Ms. Jaya Chau…

ACIT Central Circle-1, Gurugram vs. Sahil Tradewell Marketing Private Limited, Gurugram

ITA 318/DEL/2023[2014-15]Status: DisposedITAT Delhi20 Dec 2024AY 2014-15

Bench: Shri Satbeer Singh Godara & Shri S. Rifaur Rahman

Section 131Section 132Section 147Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘G’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER ITA Nos. 317 to 321/Del/2023 Assessment Years: 2012-13, 2014-15 to 2017-18 Vs. M/s. ACIT, Sahil Tradewell Central Circle-1, Marketing Pvt. Ltd., Gurugram UFG 24, Sushant Vyapar Kendra, Sushant Lok 1, Gurugram PAN :AAPCS1810E (Appellant) (Respondent) With Assessment Year: 2013-14 DCIT, Vs. Smt. Saroj Bhatia, Central Circle-05, WZ-77, Srinagar, New Delhi Shakur Basti, Delhi PAN :AJFPB6280P (Appellant) (Respondent) Assessee by None Department by Ms. Jaya Chau…

ACIT, Central Circle-1, Gurugram vs. Sahil Tradewell Marketing P.Ltd, Gurugram

ITA 317/DEL/2023[2012-12]Status: DisposedITAT Delhi20 Dec 2024AY 2012-12

Bench: Shri Satbeer Singh Godara & Shri S. Rifaur Rahman

Section 131Section 132Section 147Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘G’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER ITA Nos. 317 to 321/Del/2023 Assessment Years: 2012-13, 2014-15 to 2017-18 Vs. M/s. ACIT, Sahil Tradewell Central Circle-1, Marketing Pvt. Ltd., Gurugram UFG 24, Sushant Vyapar Kendra, Sushant Lok 1, Gurugram PAN :AAPCS1810E (Appellant) (Respondent) With Assessment Year: 2013-14 DCIT, Vs. Smt. Saroj Bhatia, Central Circle-05, WZ-77, Srinagar, New Delhi Shakur Basti, Delhi PAN :AJFPB6280P (Appellant) (Respondent) Assessee by None Department by Ms. Jaya Chau…

Deputy Commissioner of Income Tax, Central Circle-II, Noida vs. Apple Mineral Pvt. Ltd., Delhi

Appeals are dismissed in above terms

ITA 1981/DEL/2024[2015-16]Status: DisposedITAT Delhi27 Nov 2024AY 2015-16

Bench: Shri Satbeer Singh Godara & Shri M. Balaganesh

Section 132Section 153C

…e very effect have been duly upheld. 4. Mr. Javed Akhtar, learned CIT(DR) informs us that the learned Assessing Officer has made the impugned protective additions in assessee’s hands to protect the interest of the Revenue going by Lalji Haridas Vs. ITO [1961] 43 ITR 387 (SC). 5. It is this factual backdrop that we proceed to treat Revenue’s appeal in ITA No. 1950/Del/2024 as the “lead” case raising twin substantive grounds seeking to revise undisclosed income protective addition of Rs. 4,57,26,000/- and bogus share capital amounting to Rs.28,22,30,000/-; respectively. 6. We have given our thoughtful consideration…

Deputy Commissioner of Income Tax, Central Circle-II, Noida vs. Apple Mineral Pvt. Ltd., Delhi

Appeals are dismissed in above terms

ITA 1980/DEL/2024[2014-15]Status: DisposedITAT Delhi27 Nov 2024AY 2014-15

Bench: Shri Satbeer Singh Godara & Shri M. Balaganesh

Section 132Section 153C

…e very effect have been duly upheld. 4. Mr. Javed Akhtar, learned CIT(DR) informs us that the learned Assessing Officer has made the impugned protective additions in assessee’s hands to protect the interest of the Revenue going by Lalji Haridas Vs. ITO [1961] 43 ITR 387 (SC). 5. It is this factual backdrop that we proceed to treat Revenue’s appeal in ITA No. 1950/Del/2024 as the “lead” case raising twin substantive grounds seeking to revise undisclosed income protective addition of Rs. 4,57,26,000/- and bogus share capital amounting to Rs.28,22,30,000/-; respectively. 6. We have given our thoughtful consideration…

Deputy Commissioner of Income Tax, Central Circle-II, Noidaq, Noida vs. Apple Mineral Pvt. Ltd., Delhi

Appeals are dismissed in above terms

ITA 1979/DEL/2024[2013-14]Status: DisposedITAT Delhi27 Nov 2024AY 2013-14

Bench: Shri Satbeer Singh Godara & Shri M. Balaganesh

Section 132Section 153C

…e very effect have been duly upheld. 4. Mr. Javed Akhtar, learned CIT(DR) informs us that the learned Assessing Officer has made the impugned protective additions in assessee’s hands to protect the interest of the Revenue going by Lalji Haridas Vs. ITO [1961] 43 ITR 387 (SC). 5. It is this factual backdrop that we proceed to treat Revenue’s appeal in ITA No. 1950/Del/2024 as the “lead” case raising twin substantive grounds seeking to revise undisclosed income protective addition of Rs. 4,57,26,000/- and bogus share capital amounting to Rs.28,22,30,000/-; respectively. 6. We have given our thoughtful consideration…

Deputy Commissioner of Income Tax, Central Circle-II, Noida vs. Apple Mineral Pvt. Ltd., Delhi

Appeals are dismissed in above terms

ITA 1978/DEL/2024[2012-13]Status: DisposedITAT Delhi27 Nov 2024AY 2012-13

Bench: Shri Satbeer Singh Godara & Shri M. Balaganesh

Section 132Section 153C

…e very effect have been duly upheld. 4. Mr. Javed Akhtar, learned CIT(DR) informs us that the learned Assessing Officer has made the impugned protective additions in assessee’s hands to protect the interest of the Revenue going by Lalji Haridas Vs. ITO [1961] 43 ITR 387 (SC). 5. It is this factual backdrop that we proceed to treat Revenue’s appeal in ITA No. 1950/Del/2024 as the “lead” case raising twin substantive grounds seeking to revise undisclosed income protective addition of Rs. 4,57,26,000/- and bogus share capital amounting to Rs.28,22,30,000/-; respectively. 6. We have given our thoughtful consideration…

Deputy Commissioner of Income Tax, Central Circle-II, Noida vs. Apple Natural Resources Pvt. Ltd., Delhi

Appeals are dismissed in above terms

ITA 1953/DEL/2024[2015-16]Status: DisposedITAT Delhi27 Nov 2024AY 2015-16

Bench: Shri Satbeer Singh Godara & Shri M. Balaganesh

Section 132Section 153C

…e very effect have been duly upheld. 4. Mr. Javed Akhtar, learned CIT(DR) informs us that the learned Assessing Officer has made the impugned protective additions in assessee’s hands to protect the interest of the Revenue going by Lalji Haridas Vs. ITO [1961] 43 ITR 387 (SC). 5. It is this factual backdrop that we proceed to treat Revenue’s appeal in ITA No. 1950/Del/2024 as the “lead” case raising twin substantive grounds seeking to revise undisclosed income protective addition of Rs. 4,57,26,000/- and bogus share capital amounting to Rs.28,22,30,000/-; respectively. 6. We have given our thoughtful consideration…

Deputy Commissioner of Income Tax, Central Circle-II, Noida vs. Apple Natural Resources Pvt. Ltd., Delhi

Appeals are dismissed in above terms

ITA 1952/DEL/2024[2014-15]Status: DisposedITAT Delhi27 Nov 2024AY 2014-15

Bench: Shri Satbeer Singh Godara & Shri M. Balaganesh

Section 132Section 153C

…e very effect have been duly upheld. 4. Mr. Javed Akhtar, learned CIT(DR) informs us that the learned Assessing Officer has made the impugned protective additions in assessee’s hands to protect the interest of the Revenue going by Lalji Haridas Vs. ITO [1961] 43 ITR 387 (SC). 5. It is this factual backdrop that we proceed to treat Revenue’s appeal in ITA No. 1950/Del/2024 as the “lead” case raising twin substantive grounds seeking to revise undisclosed income protective addition of Rs. 4,57,26,000/- and bogus share capital amounting to Rs.28,22,30,000/-; respectively. 6. We have given our thoughtful consideration…

Deputy Commissioner of Income Tax, Central Circle-II, Noida vs. Apple Natural Resources Pvt. Ltd., Noida

Appeals are dismissed in above terms

ITA 1951/DEL/2024[2013-14]Status: DisposedITAT Delhi27 Nov 2024AY 2013-14

Bench: Shri Satbeer Singh Godara & Shri M. Balaganesh

Section 132Section 153C

…e very effect have been duly upheld. 4. Mr. Javed Akhtar, learned CIT(DR) informs us that the learned Assessing Officer has made the impugned protective additions in assessee’s hands to protect the interest of the Revenue going by Lalji Haridas Vs. ITO [1961] 43 ITR 387 (SC). 5. It is this factual backdrop that we proceed to treat Revenue’s appeal in ITA No. 1950/Del/2024 as the “lead” case raising twin substantive grounds seeking to revise undisclosed income protective addition of Rs. 4,57,26,000/- and bogus share capital amounting to Rs.28,22,30,000/-; respectively. 6. We have given our thoughtful consideration…

Deputy Commissioner of Income Tax, Central Circle-II, Noida vs. Apple Natural Resources Pvt. Ltd., Delhi

Appeals are dismissed in above terms

ITA 1950/DEL/2024[2012-13]Status: DisposedITAT Delhi27 Nov 2024AY 2012-13

Bench: Shri Satbeer Singh Godara & Shri M. Balaganesh

Section 132Section 153C

…e very effect have been duly upheld. 4. Mr. Javed Akhtar, learned CIT(DR) informs us that the learned Assessing Officer has made the impugned protective additions in assessee’s hands to protect the interest of the Revenue going by Lalji Haridas Vs. ITO [1961] 43 ITR 387 (SC). 5. It is this factual backdrop that we proceed to treat Revenue’s appeal in ITA No. 1950/Del/2024 as the “lead” case raising twin substantive grounds seeking to revise undisclosed income protective addition of Rs. 4,57,26,000/- and bogus share capital amounting to Rs.28,22,30,000/-; respectively. 6. We have given our thoughtful consideration…

Thomas Chandy, Kottayam vs. National E-Assessment Centre, Kochi

Appeal is allowed in above terms

ITA 880/COCH/2023[2018-19]Status: DisposedITAT Cochin23 Oct 2024AY 2018-19

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singhthomas Chandy Dcit, Circle Tps Karimpanal, Vizhikkithode Public Library Building Vs. Kanjirapally, Kottayam 686507 Sashri Road [Pan: Adzpc3009P] Kottayam 686001 (Appellant) (Respondent)

For Appellant: Shri R. Krishnan, CAFor Respondent: Dr. S. Pandian, CIT-DR
Section 250

…ssee only in whose hands both these substantive and protective assessments have been framed regarding the very impugned long term capital gain addition. That being the clinching case, we quote 2 Thomas Chandy hon'ble apex court’s landmark decision in [1961] 43 ITR 387 (SC) Lalji Haridas vs. ITO, setting the law of such a protective assessment framed on ex abundanti cautela i.e., “out of an abundant caution:” reading as follows: "In cases where it appears to the income tax authorities that certain income has been received during the relevant previous year but it is not clear who has received the income and prima…

DCIT Cenral Circle - 8, New Delhi vs. Artline Vinimay Private Limited, New Delhi

In the result, the appeals of the Revenue are dismissed

ITA 722/DEL/2021[2012-13]Status: DisposedITAT Delhi10 Oct 2024AY 2012-13

Bench: Shri Shamim Yahya & Shri Sudhir Kumara.Yr. : 2012-13 Dy. Commissioner Of Artline Vinimay Private Income Tax, Vs. Limited, Central Circle-8, H.No. 8, Ground Floor, New Delhi Todarmal Lane, Bengali Market, New Delhi – 110 001 (Pan: Aacca5237E) (Appellant) (Respondent) Appellant By : Sh. Amit Goel, Ca & Sh. Pranav Yadav, Adv. Respondent By : Sh. N.K. Bansal, Sr. Dr Date Of Hearing : 08.10.2024 Date Of Pronouncement : 10.10.2024 Order

For Appellant: Sh. Amit Goel, CA & Sh. PranavFor Respondent: Sh. N.K. Bansal, Sr. DR
Section 142(1)Section 143(2)Section 147Section 148

…e relevant records. 6. At the time of hearing, Ld. DR relied upon the order passed by the AO and reiterated the grounds of appeal raised by the Revenue. 6.1 Per contra, at the outset, Ld. AR for the assessee submitted that in the case of Lalsi Hardas vs. ITO [43 ITR 387) (SC) the Hon’ble Apex Court has held that where the AO was not certain as to who has actually received the income, protective addition could be made by the AO. However, the Apex Court clarified and laid down the principle that firstly there should be an assessment of the person where the AO thinks that substantive addition has to be made. Thus he…

Biju Thottathil Mathew, Kozhikode vs. ITO, Ward-2, Kalpetta

Appeal is allowed

ITA 905/COCH/2023[2015-16]Status: DisposedITAT Cochin25 Sept 2024AY 2015-16

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singhassessment Year 2015-16 Sri.Biju Thottathil Mathew The Income Tax Officer Thottathil, Kottooli V. Ward-2, Kalpetta. Mammilimeethal Paramba Kozhikode – 673 016. Pan : Adapt7151Q. (Appellant) (Respondent) Appellant By : ------- None ------ Respondent By : Smt. V. Swarnalatha, Sr. D.R. Date Of Date Of Hearing : 12.08.2024 Pronouncement : 25.09.2024 O R D E R Per Bench : This Assessee’S Appeal For A.Y. 2015-16 Arises Against The National Faceless Appeal Centre, Delhi [Cit(A)]’S Din & Order No. Itba/ Nfac/S/250/2023-24/1057136409(1) Dated 17.10.2023 In Proceedings U/S. 250 Of The Income Tax Act, 1961 (The Act). Case Called Twice. None Appears At Assessee’S Behest. We Accordingly Proceed Exparte.

For Appellant: ------- None ------For Respondent: Smt. V. Swarnalatha, Sr. D.R
Section 250Section 69B

…of making substantive 2 Sri.Biju Thottathil Mathew. assessment in proportional terms. We are afraid that such a course of action in making a protective addition first and substantive addition latter is not sustainable in light of Lalji Haridas v. ITO [1961] 43 ITR 387 (SC) and Suersh K. Jajoo v. ACIT [2010] 39 SOT 514 (Mum) supporting assessee’s case that a protective addition comes to play then there arises a doubt in the mind of the Assessing Officer regarding taxability of an income in case of more than one assessee, he could indeed make a substantive addition followed by the protective one and not vice vers…

Jabbar Mattul Abdul, Ernakulam vs. Deputy Commissioner of Income Tax (International Taxation), Kochi

ITA 813/COCH/2023[2009-10]Status: DisposedITAT Cochin25 Sept 2024AY 2009-10

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

For Appellant: Shri G. Surendranath Rao, CAFor Respondent: Shri Sanjit Kumar Das, CIT-DR
Section 144Section 148Section 250(6)

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN Before Shri Satbeer Singh Godara, Judicial Member and Shri Amarjit Singh, Judicial Member ITA Nos. 811 to 813/Coch/2023 (Assessment Years: 2006-07, 2007-08 & 2009-10) Jabbar Mattul Abdul DCIT (International Taxation) Hotel Park Royale Building Kochi MG Road, Pallimukku vs. Ernakulam 682016 [PAN: BKXPA6088G] (Appellant) (Respondent) Appellant by: Shri G. Surendranath Rao, CA Respondent by: Shri Sanjit Kumar Das, CIT-DR Date of Hearing: 14.08.2024 Date of Pronouncement: 25.09.2024 O R D E R Per Bench These assessee’s three appeals arise against orders o…

Jabbar Mattul Abdul, Ernakulam vs. Deputy Commissioner of Income Tax (International Taxation), Kochi

ITA 812/COCH/2023[2007-08]Status: DisposedITAT Cochin25 Sept 2024AY 2007-08

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

For Appellant: Shri G. Surendranath Rao, CAFor Respondent: Shri Sanjit Kumar Das, CIT-DR
Section 144Section 148Section 250(6)

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN Before Shri Satbeer Singh Godara, Judicial Member and Shri Amarjit Singh, Judicial Member ITA Nos. 811 to 813/Coch/2023 (Assessment Years: 2006-07, 2007-08 & 2009-10) Jabbar Mattul Abdul DCIT (International Taxation) Hotel Park Royale Building Kochi MG Road, Pallimukku vs. Ernakulam 682016 [PAN: BKXPA6088G] (Appellant) (Respondent) Appellant by: Shri G. Surendranath Rao, CA Respondent by: Shri Sanjit Kumar Das, CIT-DR Date of Hearing: 14.08.2024 Date of Pronouncement: 25.09.2024 O R D E R Per Bench These assessee’s three appeals arise against orders o…

Jabbar Mattul Abdul, Ernakulam vs. Deputy Commissioner of Income Tax(International Taxation), Kochi

ITA 811/COCH/2023[2006-07]Status: DisposedITAT Cochin25 Sept 2024AY 2006-07

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

For Appellant: Shri G. Surendranath Rao, CAFor Respondent: Shri Sanjit Kumar Das, CIT-DR
Section 144Section 148Section 250(6)

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN Before Shri Satbeer Singh Godara, Judicial Member and Shri Amarjit Singh, Judicial Member ITA Nos. 811 to 813/Coch/2023 (Assessment Years: 2006-07, 2007-08 & 2009-10) Jabbar Mattul Abdul DCIT (International Taxation) Hotel Park Royale Building Kochi MG Road, Pallimukku vs. Ernakulam 682016 [PAN: BKXPA6088G] (Appellant) (Respondent) Appellant by: Shri G. Surendranath Rao, CA Respondent by: Shri Sanjit Kumar Das, CIT-DR Date of Hearing: 14.08.2024 Date of Pronouncement: 25.09.2024 O R D E R Per Bench These assessee’s three appeals arise against orders o…