M/S. JOYALUKKAS INDIA LTD, vs. THE ASSISTANT COMMISSIONER OF INCOME TAX,

In the result, the appeal fails and the substantial questions

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR.JUSTICE BASANT BALAJI

Transfer I.T.A. No.10/2019 3 Pricing Officer and resulted in a draft order dated 25.03.2014 under Section 143(3) read with 144C(1) of the Act. Though objections to the draft order were filed before the dispute resolution panel, the panel vide order dated 29.12.2014 upheld some of the additions proposed in the draft assessment order and thereafter the respondent passed

THE PRINCIPAL COMMISSIONER OF INCOME TAX, vs. SMT.GRACY BABU,

Bench: HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR,HONOURABLE MR. JUSTICE SYAM KUMAR V.M.

B VARGHESE(K/1300/2019) RESPONDENT/RESPONDENT/ASSESSEE: 1 SMT.GRACY BABU, PADINJAREVEETTIL,PUTHENVEEDU, ADOOR.P.O, PATHANAMTHITTA-691523. 2 ADDL.R2: FRUDDY BABU THOMAS, PADINJARE VEETTIL, KANNAMKODE, ADOOR P.O. ADOOR – PIN 691 523. 3 ADDL.R3: JUDY BABU THOMAS, PADINJARE VEETTIL, KANNAMKODE, ADOOR P.O. ADOOR – PIN 691 523. ADDL. RESPONDENTS 2 & 3 ARE IMPLEADED AS PER ORDER DATED 03.04.2024 IN I.A.NO.1/2022 IN ITA.NO.54/2020. I.T.A.Noa

THE PRINCIPAL COMMISSIONER OF INCOME TAX vs. REENA JOSE

Bench: HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR,HONOURABLE MR. JUSTICE SYAM KUMAR V.M.

B VARGHESE(K/1300/2019) RESPONDENT/RESPONDENT/ASSESSEE: 1 SMT.GRACY BABU, PADINJAREVEETTIL,PUTHENVEEDU, ADOOR.P.O, PATHANAMTHITTA-691523. 2 ADDL.R2: FRUDDY BABU THOMAS, PADINJARE VEETTIL, KANNAMKODE, ADOOR P.O. ADOOR – PIN 691 523. 3 ADDL.R3: JUDY BABU THOMAS, PADINJARE VEETTIL, KANNAMKODE, ADOOR P.O. ADOOR – PIN 691 523. ADDL. RESPONDENTS 2 & 3 ARE IMPLEADED AS PER ORDER DATED 03.04.2024 IN I.A.NO.1/2022 IN ITA.NO.54/2020. I.T.A.Noa

THE PRINCIPAL COMMISSIONER OF INCOME TAX, vs. GRACY BABU,

Bench: HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR,HONOURABLE MR. JUSTICE SYAM KUMAR V.M.

B VARGHESE(K/1300/2019) RESPONDENT/RESPONDENT/ASSESSEE: 1 SMT.GRACY BABU, PADINJAREVEETTIL,PUTHENVEEDU, ADOOR.P.O, PATHANAMTHITTA-691523. 2 ADDL.R2: FRUDDY BABU THOMAS, PADINJARE VEETTIL, KANNAMKODE, ADOOR P.O. ADOOR – PIN 691 523. 3 ADDL.R3: JUDY BABU THOMAS, PADINJARE VEETTIL, KANNAMKODE, ADOOR P.O. ADOOR – PIN 691 523. ADDL. RESPONDENTS 2 & 3 ARE IMPLEADED AS PER ORDER DATED 03.04.2024 IN I.A.NO.1/2022 IN ITA.NO.54/2020. I.T.A.Noa

THE PRINCIPAL COMMISSIONER OF INCOME TAX vs. JOSE THOMAS,

Bench: HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR,HONOURABLE MR. JUSTICE SYAM KUMAR V.M.

B VARGHESE(K/1300/2019) RESPONDENT/RESPONDENT/ASSESSEE: 1 SMT.GRACY BABU, PADINJAREVEETTIL,PUTHENVEEDU, ADOOR.P.O, PATHANAMTHITTA-691523. 2 ADDL.R2: FRUDDY BABU THOMAS, PADINJARE VEETTIL, KANNAMKODE, ADOOR P.O. ADOOR – PIN 691 523. 3 ADDL.R3: JUDY BABU THOMAS, PADINJARE VEETTIL, KANNAMKODE, ADOOR P.O. ADOOR – PIN 691 523. ADDL. RESPONDENTS 2 & 3 ARE IMPLEADED AS PER ORDER DATED 03.04.2024 IN I.A.NO.1/2022 IN ITA.NO.54/2020. I.T.A.Noa

THE PRINCIPAL COMMISSIONER OF INCOME TAX vs. JOSE THOMAS

Bench: HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR,HONOURABLE MR. JUSTICE SYAM KUMAR V.M.

B VARGHESE(K/1300/2019) RESPONDENT/RESPONDENT/ASSESSEE: 1 SMT.GRACY BABU, PADINJAREVEETTIL,PUTHENVEEDU, ADOOR.P.O, PATHANAMTHITTA-691523. 2 ADDL.R2: FRUDDY BABU THOMAS, PADINJARE VEETTIL, KANNAMKODE, ADOOR P.O. ADOOR – PIN 691 523. 3 ADDL.R3: JUDY BABU THOMAS, PADINJARE VEETTIL, KANNAMKODE, ADOOR P.O. ADOOR – PIN 691 523. ADDL. RESPONDENTS 2 & 3 ARE IMPLEADED AS PER ORDER DATED 03.04.2024 IN I.A.NO.1/2022 IN ITA.NO.54/2020. I.T.A.Noa

M/S. APPOLLO TYRES LTD vs. THE ASSISTANT COMMISSIONER OF INCOME TAX

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR.JUSTICE VIJU ABRAHAM

b) are answered in favour of the Revenue and against the assessee. 5. Substantial question no.(c) reads thus: “c) Whether on the facts and in the circumstances of the case the Tribunal was right in confirming the disallowance of the amount of Rs. 1,03,92,000/- being year-end provision for payment of commission as an unascertained liability

THE PRINCIPAL COMMISSIONER OF INCOME TAX vs. USHA MURUGAN

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS

B Order dated 04.06.2013, allowed the appeal and the Revenue filed I.T.A. No. 512/COCH/2013 before the Income Tax Appellate Tribunal, Cochin. Through Annexure-C Order dated 25.10.2016 the Tribunal dismissed the appeal. Hence the appeal. The appellant raises the following substantial questions of law in the instant appeal: I.T.A. Nos. 18, 13 & 29/2017 -9- “1. Whether, on the facts

THE COMMISSIONER OF INCOME TAX-1, KOCHI vs. M/S.COCHIN MALABAR ESTATES & INDUSTRIES LTD.

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR.JUSTICE BASANT BALAJI

b) is not the conclusion of the Tribunal against law and perverse? I.T.A. No.179/2014 -11- 3. Whether, the Tribunal is right in finding that the subject land is admittedly agricultural land"; "the land was used for agricultural purpose", "the assessee used the land for agricultural operation till the date of sale and are not the findings factually wrong baseless unsupported