Dismissed

Orumanayur Service Co-Operative Bank Limited v. the Income Tax Officer

Kerala HC19 Feb 2020ITA/302/2019

Case brief

AI extract

What is this about?

Cooperative banks challenged information notices and penalties for non-compliance on jurisdictional grounds. The court upheld the authority of Income-tax Officers (Intelligence) to issue the notices under Section 133(6), dismissed all 34 appeals and upheld the challenged orders, finding no substantial questions requiring determination.

What the court decided

AI extract

Orumanayur Service Co-Operative Bank Limited Vs the… — Cooperative Societies | Kerala HC (2020)

¶1

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶2

PRESENT

¶3

THE HONOURABLE MR.JUSTICE C.K.ABDUL REHIM

¶4

¶5

THE HONOURABLE MR. JUSTICE AMIT RAWAL

¶6

WEDNESDAY, THE 19TH DAY OF FEBRUARY 2020 / 30TH MAGHA, 1941

¶7

ITA.No.73 OF 2018

¶8

AGAINST THE ORDER IN ITA 324/2017 DATED 10-08-2018 OF I.T.A.TRIBUNAL,COCHIN BENCH

¶9

APPELLANT/S:

¶10

ENANALLOOR SERVICE CO-OPERATIVE BANK LIMITED NO. 1147 REP BY ITS SECRETARY, AYAVANA PO, MUVATTUPUZHA, ERNAKULAM DIST - 686668

¶11

BY ADVS. SRI.C.A.JOJO SRI.JACOB CHACKO SRI.MATHEWS JOSEPH

¶12

RESPONDENT/S:

¶13

1 THE INCOME TAX OFFICER (1 AND C) 5TH FLOOR, KANDAMKULATHY TOWERS, M.G. ROAD, KOCHI - 11

¶14

2 THE JOINT DIRECTOR DIRECTOR OF INCOME TAX (INTELLIGENCE) KOCHI, KANDAMKULATHY TOWERS, M.G. ROAD, KOCHI-11 , 682016

¶15

3 THE COMMISSIONER OF INCOME TAX (APPEAL), KADAVANTHRA KOCHI 682020

¶16

R1-3 BY ADV. SRI.P.K.RAVINDRANATHA MENON (SR.) R1-3 BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX

¶17

OTHER PRESENT:

¶18

SC,IT- SRI.P.K.RAVINDRANATHA MENON (SR)

¶19

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:

¶20

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶21

PRESENT

¶22

THE HONOURABLE MR.JUSTICE C.K.ABDUL REHIM

¶23

¶24

THE HONOURABLE MR. JUSTICE AMIT RAWAL

¶25

WEDNESDAY, THE 19TH DAY OF FEBRUARY 2020 / 30TH MAGHA, 1941

¶26

ITA.No.265 OF 2019

¶27

AGAINST THE ORDER IN ITA 454/COCH/2019 DATED 07-08-2019 OF I.T.A.TRIBUNAL,COCHIN BENCH

¶28

APPELLANT/S:

¶29

KANMANAM SERVICE CO-OPERATIVE BANK LIMITED NO.10555, REPRESENTED BY ITS SECRETARY, KANMANAM P. O., MALAPPURAM DISTRICT - 676556.

¶30

BY ADVS. SRI.C.A.JOJO SRI.JACOB CHACKO SRI.MATHEWS JOSEPH SMT.SWATHY S.

¶31

RESPONDENT/S:

¶32

1 THE INCOME TAX OFFICER (INTELLIGENCE) AYAKAR BHAVAN, MANANCHIRA, KOZHIKODE - 673001.

¶33

2 THE JOINT DIRECTOR OF INCOME TAX (INTELLIGENCE), KOCHI KANDAMKULATHY TOWERS, M. G. ROAD, KOCHI - 11

¶34

3 THE COMMISSIONER OF INCOME TAX (APPEAL) KADAVANTHRA, KOCHI - 682020.

¶35

4 THE INCOME TAX OFFICER WARD - 1, TARIFF BAZAR, TIRUR - 676101.

¶36

R1-4 BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX SRI.P.K.RAVINDRANATHA MENON (SR.)

¶37

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:

¶38

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶39

PRESENT

¶40

THE HONOURABLE MR.JUSTICE C.K.ABDUL REHIM

¶41

¶42

THE HONOURABLE MR. JUSTICE AMIT RAWAL

¶43

WEDNESDAY, THE 19TH DAY OF FEBRUARY 2020 / 30TH MAGHA, 1941

¶44

ITA.No.270 OF 2019

¶45

AGAINST THE ORDER/JUDGMENT IN ITA 392/2019 OF I.T.A.TRIBUNAL,COCHIN BENCH

¶46

APPELLANT/S:

¶47

UZHUVA SERVICE CO-OPERATIVE BANK LIMITED NO. 305, REPRESENTED BY ITS SECRETARY, PATTANAKKAD P.O. ALAPPUZHA DISTRICT.

¶48

BY ADVS. SRI.C.A.JOJO SRI.JACOB CHACKO SRI.MATHEWS JOSEPH SMT.SWATHY S.

¶49

RESPONDENT/S:

¶50

1 THE INCOME TAX OFFICER (INTELLIGENCE) VELLAKINAR, ALAPPUZHA 688 001.

¶51

2 THE JOINT DIRECTOR DIRECTOR OF INCOME TAX (INTELLIGENCE), KOCHI KANDAMKULATHY TOWERS, M.G. ROAD KOCHI-11

¶52

3 THE COMMISSIONER OF INCOME TAX (APPEALS), KADAVANTHRA. KOCHI 682 020

¶53

SRI.P.K.RAVINDRANATHA MENON (SR.) R1-3 BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX

¶54

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:

¶55

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶56

PRESENT

¶57

THE HONOURABLE MR.JUSTICE C.K.ABDUL REHIM

¶58

¶59

THE HONOURABLE MR. JUSTICE AMIT RAWAL

¶60

WEDNESDAY, THE 19TH DAY OF FEBRUARY 2020 / 30TH MAGHA, 1941

¶61

ITA.No.271 OF 2019

¶62

AGAINST THE ORDER/JUDGMENT IN ITA 235/2019 OF I.T.A.TRIBUNAL,COCHIN BENCH

¶63

APPELLANT/S:

¶64

MANAKKAD SERVICE CO-OPERATIVE BANK LIMITED NO.1796, REPRESENTED BY ITS SECRETARY, MANAKKAD P. O., THODUPPUZHA IDUKKI DISTRICT.

¶65

BY ADVS. C.A.JOJO SRI.JACOB CHACKO SRI.MATHEWS JOSEPH SWATHY S

¶66

RESPONDENT/S:

¶67

1 THE INCOME TAX OFFICER (I AND CI) 5TH FLOOR, KANDAMKULATHY TOWERS, M. G. ROAD, KOCHI - 682 011.

¶68

2 THE JOINT DIRECTOR OF INCOME TAX (INTELLIGENCE) KOCHI, KANDAMKULATHY TOWERS, M. G. ROAD, KOCHI - 682 011.

¶69

3 THE COMMISSIONER OF INCOME TAX (APPEAL) KADAVANTHRA, KOCHI - 682 020

¶70

R1-R3 SRI.P.K.RAVINDRANATHA MENON (SR.) BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX

¶71

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:

¶72

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶73

PRESENT

¶74

THE HONOURABLE MR.JUSTICE C.K.ABDUL REHIM

¶75

¶76

THE HONOURABLE MR. JUSTICE AMIT RAWAL

¶77

WEDNESDAY, THE 19TH DAY OF FEBRUARY 2020 / 30TH MAGHA, 1941

¶78

ITA.No.272 OF 2019

¶79

AGAINST THE ORDER/JUDGMENT IN ITA 216/2019 OF I.T.A.TRIBUNAL,COCHIN BENCH

¶80

APPELLANT/S:

¶81

MULAKKUZHA SERVICE CO-OPERATIVE BANK LIMITED, NO.1224, REPRESENTED BY ITS SECRETARY, MULAKKUZHA P.O., CHENGANNUR, ALAPPUZHA DISTRICT - 689 505.

¶82

BY ADVS. SRI.C.A.JOJO SRI.JACOB CHACKO SRI.MATHEWS JOSEPH SMT.SWATHY S.

¶83

RESPONDENT/S:

¶84

1 THE INCOME TAX OFFICER (INTELLIGENCE) NAVARATNAM, VELLAKINAR, ALAPPUZHA - 688 001.

¶85

2 THE JOINT DIRECTOR OF INCOME TAX (INTELLIGENCE) KOCHI, KANDAMKULATHY TOWERS, M.G.ROAD, KOCHI - 11.

¶86

3 THE COMMISSIONER OF INCOME TAX (APPEAL), KADAVANTHRA, KOCHI - 682 020.

¶87

R1-R3 SRI.P.K.RAVINDRANATHA MENON (SR.) BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX

¶88

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:

¶89

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶90

PRESENT

¶91

THE HONOURABLE MR.JUSTICE C.K.ABDUL REHIM

¶92

¶93

THE HONOURABLE MR. JUSTICE AMIT RAWAL

¶94

WEDNESDAY, THE 19TH DAY OF FEBRUARY 2020 / 30TH MAGHA, 1941

¶95

ITA.No.273 OF 2019

¶96

AGAINST THE ORDER/JUDGMENT IN ITA 442/2017 DATED 01-08-2019 OF I.T.A.TRIBUNAL,COCHIN BENCH

¶97

APPELLANT/S:

¶98

VETTAKKAL SERVICE CO-OPERATIVE BANK LIMITED NO.1812 REPRESENTED BY ITS SECRETARY, VETTAKKAL,P.O, CHERTHALA, ALAPPUZHA DISTRICT

¶99

BY ADVS. SRI.C.A.JOJO SMT.SWATHY S.

¶100

RESPONDENT/S:

¶101

1 THE INCOME TAX OFFICER (INTELLIGENCE) NAVARATNAM VELLAKINAR, ALAPPUZHA-688001

¶102

2 THE JOINT DIRECTOR OF INCOME TAX(INTELLIGENCE) KOCHI, KANDAMKULATHY TOWERS, M.G.ROAD, KOCHI-11

¶103

3 THE COMMISSIONER OF INCOME TAX (APPEAL), KADAVANTHRA, KOCHI-20

¶104

R1-R3 SRI.P.K.RAVINDRANATHA MENON (SR.) BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX

¶105

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:

¶106

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶107

PRESENT

¶108

THE HONOURABLE MR.JUSTICE C.K.ABDUL REHIM

¶109

¶110

THE HONOURABLE MR. JUSTICE AMIT RAWAL

¶111

WEDNESDAY, THE 19TH DAY OF FEBRUARY 2020 / 30TH MAGHA, 1941

¶112

ITA.No.274 OF 2019

¶113

AGAINST THE ORDER/JUDGMENT IN ITA 214/2017 DATED 20-06-2019 OF I.T.A.TRIBUNAL,COCHIN BENCH

¶114

APPELLANT/S:

¶115

KARIKODE SERVICE CO-OPERATIVE LTD NO.4009 BANK REPRESENTED BY ITS SECRETARY, KEERIKODE P.O., THODUPUZHA EAST IDUKKI DISTRICT-685 620.

¶116

BY ADVS. SRI.C.A.JOJO SMT.SWATHY S.

¶117

RESPONDENT/S:

¶118

1 THE INCOME TAX OFFICER (I AND C) 5TH FLOOR, KANDAMKULATHY TOWERS, M.G.ROAD, KOCHI-11.

¶119

2 THE JOINT DIRECTOR OF INCOME TAX (INTELLIGENCE) KOCHI

¶120

KANDAMKULATHY TOWERS, M.G.ROAD, KOCHI-11.

¶121

3 THE COMMISSIONER OF INCOME TAX (APPEAL) KADAVANTHRA, KOCHI-20.

¶122

4 THE INCOME TAX OFFICER WARD-1 AND TPS, THODUPUZHA P.O., PIN-685 585.

¶123

R1-R3 SRI.P.K.RAVINDRANATHA MENON (SR.) BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX

¶124

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:

¶125

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶126

PRESENT

¶127

THE HONOURABLE MR.JUSTICE C.K.ABDUL REHIM

¶128

¶129

THE HONOURABLE MR. JUSTICE AMIT RAWAL

¶130

WEDNESDAY, THE 19TH DAY OF FEBRUARY 2020 / 30TH MAGHA, 1941

¶131

ITA.No.275 OF 2019

¶132

AGAINST THE ORDER/JUDGMENT IN ITA 441/2019 OF I.T.A.TRIBUNAL,COCHIN BENCH

¶133

APPELLANT/S:

¶134

ARTHINKAL VILLAGE SERVICE CO-OPERATIVE BANK LIMITED NO.3772 REPRESENTED BY ITS SECRETARY, ARTHINKAL.P.O, ALAPPUZHA DISTRICT-688530

¶135

BY ADVS. SRI.C.A.JOJO SRI.JACOB CHACKO SRI.MATHEWS JOSEPH KUM.S.SWATHY

¶136

RESPONDENT/S:

¶137

1 THE INCOME TAX OFFICER (INTELLIGENCE) NAVARATNAM NAVARATNAM, VELLAKINAR, ALAPPUZHA-688001

¶138

2 THE JOINT DIRECTOR OF INCOME TAX (INTELLIGENCE) KOCHI, KANDAMKULATHY TOWER,M.G.ROAD, KOCHI-682011

¶139

3 THE COMMISSIONER OF INCOME TAX (APPEAL), KADAVANTHRA, KOCHI-682020

¶140

R1-R3 SRI.P.K.RAVINDRANATHA MENON (SR.) BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX

¶141

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:

¶142

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶143

PRESENT

¶144

THE HONOURABLE MR.JUSTICE C.K.ABDUL REHIM

¶145

¶146

THE HONOURABLE MR. JUSTICE AMIT RAWAL

¶147

WEDNESDAY, THE 19TH DAY OF FEBRUARY 2020 / 30TH MAGHA, 1941

¶148

ITA.No.276 OF 2019

¶149

AGAINST THE ORDER/JUDGMENT IN ITA 405/2019 OF I.T.A.TRIBUNAL,COCHIN BENCH

¶150

APPELLANT/S:

¶151

NEENDOOR SERVICE CO-OPERATIVE BANK LIMITED NO. 2641 REPRESENTED BY ITS SECRETARY, NENDOOR P.O. KOTTAYAM DISTRICT .

¶152

BY ADVS. SRI.C.A.JOJO SRI.JACOB CHACKO SRI.MATHEWS JOSEPH S.SWATHY

¶153

RESPONDENT/S:

¶154

1 THE INCOME TAX OFFICER (INTELLIGENCE) VELLAKINAR, ALAPPUZHA 688 001.

¶155

2 THE JOINT DIRECTOR OF INCOME TAX (INTELLIGENCE) KOCHI. KANDAMKULATHY TOWER M.G. ROAD KOCHI 11.

¶156

3 THE COMMISSIONER OF INCOME TAX (APPEAL), KADAVANTHRA, KOCHI -20.

¶157

4 THE INCOME TAX OFFICER, (INTELLIGENCE), VELLAKINAR, ALLEPPEY 688 001.

¶158

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:

¶159

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶160

PRESENT

¶161

THE HONOURABLE MR.JUSTICE C.K.ABDUL REHIM

¶162

¶163

THE HONOURABLE MR. JUSTICE AMIT RAWAL

¶164

WEDNESDAY, THE 19TH DAY OF FEBRUARY 2020 / 30TH MAGHA, 1941

¶165

ITA.No.279 OF 2019

¶166

AGAINST THE ORDER/JUDGMENT IN ITA 418/2019 DATED 08-07-2019 OF I.T.A.TRIBUNAL,COCHIN BENCH

¶167

APPELLANT/S:

¶168

MEKKADAMPU SERVICE CO-OPERATIVE BANK LTD NO.4073 BANK REPRESENTED BY ITS SECRETARY, MEKKADAMPU.P.O,ERNAKULAM DISTRICT.

¶169

BY ADVS. SRI.C.A.JOJO SMT.SWATHY S.

¶170

RESPONDENT/S:

¶171

1 THE INCOME TAX OFFICER (I&C) 5TH FLOOR,KANDAMKULATHY TOWERS, M.G.ROAD,KOCHI-11.

¶172

2 THE JOINT DIRECTOR OF INCOME TAX(INTELLIGENCE), KOCHI.11

¶173

3 THE COMMISSIONER OF INCOME TAX(APPEAL), KADAVANTHRA,KOCHI-682019.

¶174

R1-R3 SRI.P.K.RAVINDRANATHA MENON (SR.) BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX

¶175

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:

¶176

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶177

PRESENT

¶178

THE HONOURABLE MR.JUSTICE C.K.ABDUL REHIM

¶179

¶180

THE HONOURABLE MR. JUSTICE AMIT RAWAL

¶181

WEDNESDAY, THE 19TH DAY OF FEBRUARY 2020 / 30TH MAGHA, 1941

¶182

ITA.No.280 OF 2019

¶183

AGAINST THE ORDER/JUDGMENT IN ITA 260/2019 OF I.T.A.TRIBUNAL,COCHIN BENCH

¶184

APPELLANT/S:

¶185

THYCATTUSSERRY SERVICE CO-OPERATIVE BANK LIMITED NO.275

¶186

REPRESENTED BY ITS SECRETARY, THYCATTUSSERRY.P.O., ALAPPUZHA DISTRICT.

¶187

BY ADVS. SRI.C.A.JOJO SMT.SWATHY S.

¶188

RESPONDENT/S:

¶189

1 THE INCOME TAX OFFICER (I AND C), VELLAKINAR, ALAPPUZHA-688001.

¶190

2 THE JOINT DIRECTOR DIRECTOR OF INCOME TAX (INTELLIGENCE), KOCHI, KANDAMKULATHY TOWERS, M.G.ROAD, KOCHI-11.

¶191

3 THE COMMISSIONER OF INCOME TAX (APPEAL), KADAVANTHRA, KOCHI-20.

¶192

R1-R3 SRI.P.K.RAVINDRANATHA MENON (SR.) BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX

¶193

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:

¶194

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶195

PRESENT

¶196

THE HONOURABLE MR.JUSTICE C.K.ABDUL REHIM

¶197

¶198

THE HONOURABLE MR. JUSTICE AMIT RAWAL

¶199

WEDNESDAY, THE 19TH DAY OF FEBRUARY 2020 / 30TH MAGHA, 1941

¶200

ITA.No.287 OF 2019

¶201

AGAINST THE ORDER/JUDGMENT IN ITA 230/2017 OF I.T.A.TRIBUNAL,COCHIN BENCH

¶202

APPELLANT/S:

¶203

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.

¶204

BY ADVS. SRI.C.A.JOJO SMT.SWATHY S.

¶205

RESPONDENT/S:

¶206

1 THE INCOME TAX OFFICER (I AND C), 5TH FLOOR, KANDAMKULATHY TOWERS, M.G.ROAD, KOCHI- 682011.

¶207

2 THE JOINT DIRECTOR OF INCOME TAX (INTELLIGENCE) KOCHI, KANDAMKULATHY TOWERS, M.G.ROAD, KOCHI- 682011.

¶208

3 THE COMMISSIONER OF INCOME TAX (APPEAL), KADAVANTHRA, KOCHI- 682020.

¶209

R1-R3 SRI.P.K.RAVINDRANATHA MENON (SR.) BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX

¶210

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:

¶211

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶212

PRESENT

¶213

THE HONOURABLE MR.JUSTICE C.K.ABDUL REHIM

¶214

¶215

THE HONOURABLE MR. JUSTICE AMIT RAWAL

¶216

WEDNESDAY, THE 19TH DAY OF FEBRUARY 2020 / 30TH MAGHA, 1941

¶217

ITA.No.289 OF 2019

¶218

AGAINST THE ORDER/JUDGMENT IN ITA 473/2015 DATED 23-08-2017 OF I.T.A.TRIBUNAL,COCHIN BENCH

¶219

APPELLANT/S:

¶220

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

¶221

BY ADVS. SRI.C.A.JOJO SMT.SWATHY S.

¶222

RESPONDENT/S:

¶223

1 THE INCOME TAX OFFICER(I AND C) 5TH FLOOR, KANDAMKULATHY TOWERS, M.G ROAD, KOCHI 682 011

¶224

2 THE JOINT DIRECTOR OF INCOME TAX (INTELLIGENCE ) KOCHI, KANDAMKULATHY TOWERS, M.G ROAD, KOCHI 682 011

¶225

3 THE COMMISSIONER OF INCOME TAX(APPEAL), KADAVANTHRA, KOCHI 682 020

¶226

R1-R3 SRI.P.K.RAVINDRANATHA MENON (SR.) BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX

¶227

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:

¶228

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶229

PRESENT

¶230

THE HONOURABLE MR.JUSTICE C.K.ABDUL REHIM

¶231

¶232

THE HONOURABLE MR. JUSTICE AMIT RAWAL

¶233

WEDNESDAY, THE 19TH DAY OF FEBRUARY 2020 / 30TH MAGHA, 1941

¶234

ITA.No.290 OF 2019

¶235

AGAINST THE ORDER/JUDGMENT IN ITA 158/2017 DATED 27-10-2017 OF AGRL.I.T.ADDITIONAL .BENCH,ERNAKULAM

¶236

APPELLANT/S:

¶237

ELAVALLY SERVICE CO-OPERATIVE BANK LIMITED, NO.F-1456, REPRESENTED BY ITS SECRETARY, ELAVALLY P.O., MATTAM, THRISSUR DISTRICT- 680602.

¶238

BY ADVS. SRI.C.A.JOJO SMT.SWATHY S.

¶239

RESPONDENT/S:

¶240

1 THE INCOME TAX OFFICER (I AND CI), AAYAKAR BHAVAN, SAKTHAN THAMPURAN NAGAR, THRISSUR- 680001.

¶241

2 THE JOINT DIRECTOR OF INCOME TAX (INTELLIGENCE) KOCHI, KANDAMKULATHY TOWERS, M.G.ROAD, KOCHI- 682011.

¶242

3 THE COMMISSIONER OF INCOME TAX (APPEAL), KADAVANTHRA, KOCHI- 682020.

¶243

R1-R3 SRI.P.K.RAVINDRANATHA MENON (SR.) BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX

¶244

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:

¶245

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶246

PRESENT

¶247

THE HONOURABLE MR.JUSTICE C.K.ABDUL REHIM

¶248

¶249

THE HONOURABLE MR. JUSTICE AMIT RAWAL

¶250

WEDNESDAY, THE 19TH DAY OF FEBRUARY 2020 / 30TH MAGHA, 1941

¶251

ITA.No.291 OF 2019

¶252

AGAINST THE ORDER/JUDGMENT IN ITA 169/2017 OF I.T.A.TRIBUNAL,COCHIN BENCH

¶253

APPELLANT/S:

¶254

ALANGAD SERVICE CO-OPERATIVE BANK LIMITED NO.E-661, REPRESENTED BY ITS SECRETARY, ALANGAD P.O., ERNKAULAM DISTRICT, PIN-683 511.

¶255

BY ADV. SRI.C.A.JOJO

¶256

RESPONDENT/S:

¶257

1 THE INCOME TAX OFFICER (I AND CI) 5TH FLOOR, KANDAMKULATHY TOWERS, M.G.ROAD, KOCHI-682 011.

¶258

2 THE JOINT DIRECTOR OF INCOME TAX(INTELLIGENCE), KOCHI, KANDAMKULATHY TOWERS, M.G.ROAD, KOCHI-682 011.

¶259

3 THE COMMISSIONER OF INCOME TAX(APPEAL), KADAVANTHRA, KOCHI-682 020.

¶260

R1-R3 SRI.P.K.RAVINDRANATHA MENON (SR.) BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX

¶261

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:

¶262

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶263

PRESENT

¶264

THE HONOURABLE MR.JUSTICE C.K.ABDUL REHIM

¶265

¶266

THE HONOURABLE MR. JUSTICE AMIT RAWAL

¶267

WEDNESDAY, THE 19TH DAY OF FEBRUARY 2020 / 30TH MAGHA, 1941

¶268

ITA.No.292 OF 2019

¶269

AGAINST THE ORDER/JUDGMENT IN ITA 297/2017 DATED 03-10-2017 OF I.T.A.TRIBUNAL,COCHIN BENCH

¶270

APPELLANT/S:

¶271

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.

¶272

BY ADV. SRI.C.A.JOJO

¶273

RESPONDENT/S:

¶274

1 THE INCOME TAX OFFICER (I AND C), 5TH FLOOR, KANDAMKULATHY TOWERS, M.G.ROAD, KOCHI-11.

¶275

2 THE JOINT DIRECTOR OF INCOME TAX (INTELLIGENCE) KOCHI, KANDAMKULATHY TOWERS, M.G.ROAD, KOCHI-11.

¶276

3 THE COMMISSIONER OF INCOME TAX (APPEAL), KADAVANTHRA, KOCHI.

¶277

R1-R3 SRI.P.K.RAVINDRANATHA MENON (SR.) BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX

¶278

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:

¶279

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶280

PRESENT

¶281

THE HONOURABLE MR.JUSTICE C.K.ABDUL REHIM

¶282

¶283

THE HONOURABLE MR. JUSTICE AMIT RAWAL

¶284

WEDNESDAY, THE 19TH DAY OF FEBRUARY 2020 / 30TH MAGHA, 1941

¶285

ITA.No.293 OF 2019

¶286

AGAINST THE ORDER/JUDGMENT IN ITA 211/2017 DATED 03-10-2017 OF I.T.A.TRIBUNAL,COCHIN BENCH

¶287

APPELLANT/S:

¶288

VATANAPALLY SERVICE CO-OPERATIVE BANK LIMITED NO.F 211, REPRESENTED BY ITS SECRETARY, THRITHALLUR P.O., THRISSUR DISTRICT.

¶289

BY ADVS. SRI.C.A.JOJO SMT.SWATHY S.

¶290

RESPONDENT/S:

¶291

1 THE INCOME TAX OFFCIER (I AND C) AAYAKAR BHAVAN, SAKTHAN THAMPURAN NAGAR, THRISSUR-680 001.

¶292

2 THE JOINT DIRECTOR OF INCOME TAX(INTELLIGENCE), KOCHI, KANDAMKULATHY TOWERS, M.G.ROAD, KOCHI-682 011.

¶293

3 THE COMMISSIONER OF INCOME TAX(APPEAL), KADAVANTHRA, KOCHI-682 020.

¶294

R1-R3 SRI.P.K.RAVINDRANATHA MENON (SR.) BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX

¶295

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:

¶296

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶297

PRESENT

¶298

THE HONOURABLE MR.JUSTICE C.K.ABDUL REHIM

¶299

¶300

THE HONOURABLE MR. JUSTICE AMIT RAWAL

¶301

WEDNESDAY, THE 19TH DAY OF FEBRUARY 2020 / 30TH MAGHA, 1941

¶302

ITA.No.294 OF 2019

¶303

AGAINST THE ORDER/JUDGMENT IN ITA 232/2017 DATED 08-11-2017 OF I.T.A.TRIBUNAL,COCHIN BENCH

¶304

APPELLANT/S:

¶305

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

¶306

BY ADVS. SRI.C.A.JOJO SMT.SWATHY S.

¶307

RESPONDENT/S:

¶308

1 THE INCOME TAX OFFICER (I AND C), 5TH FLOOR, KANDAMKULATHY TOWERS, M.G.ROAD, KOCHI-11

¶309

2 THE JOINT DIRECTOR OF INCOME TAX (INTELLIGENCE) KOCHI, KANDAMKULATHY TOWERS, M.G.ROAD, KOCHI-11

¶310

3 THE COMMISSIONER OF INCOME TAX (APPEAL), KADAVANTHRA,KOCHI

¶311

R1-R3 SRI.P.K.RAVINDRANATHA MENON (SR.) BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX

¶312

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:

¶313

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶314

PRESENT

¶315

THE HONOURABLE MR.JUSTICE C.K.ABDUL REHIM

¶316

¶317

THE HONOURABLE MR. JUSTICE AMIT RAWAL

¶318

WEDNESDAY, THE 19TH DAY OF FEBRUARY 2020 / 30TH MAGHA, 1941

¶319

ITA.No.295 OF 2019

¶320

AGAINST THE ORDER/JUDGMENT IN ITA 225/2019 DATED 08-07-2019 OF I.T.A.TRIBUNAL,COCHIN BENCH

¶321

APPELLANT/S:

¶322

THOTTIPPAL SERVICE CO-OPERATIVE BANK LIMITED NO.634 REPRESENTED BY ITS SECRETARY, THOTTIPPAL P.O, THRISSUR DISTRICT.

¶323

BY ADVS. SRI.C.A.JOJO SMT.SWATHY S.

¶324

RESPONDENT/S:

¶325

1 THE INCOME TAX OFFICER(INTELLIGENCE) THRISSUR, AYAKAR BHAVAN, THRISSUR- 680001

¶326

2 THE JOINT DIRECTOR OF INCOME TAX (INTELLIGENCE) KOCHI KANDAMKULATHY TOWERS, M.G.ROAD,KOCHI - 11

¶327

3 THE COMMISSIONER OF INCOME TAX (APPEAL) KADAVANTHRA , KOCHI -20

¶328

R1-R3 SRI.P.K.RAVINDRANATHA MENON (SR.) BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX

¶329

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:

¶330

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶331

PRESENT

¶332

THE HONOURABLE MR.JUSTICE C.K.ABDUL REHIM

¶333

¶334

THE HONOURABLE MR. JUSTICE AMIT RAWAL

¶335

WEDNESDAY, THE 19TH DAY OF FEBRUARY 2020 / 30TH MAGHA, 1941

¶336

ITA.No.296 OF 2019

¶337

AGAINST THE ORDER/JUDGMENT IN ITA 449/2019 DATED 01-10-2019 OF I.T.A.TRIBUNAL,COCHIN BENCH

¶338

APPELLANT/S:

¶339

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

¶340

BY ADVS. SRI.C.A.JOJO SMT.SWATHY S.

¶341

RESPONDENT/S:

¶342

1 THE INCOME TAX OFFICER (I AND C) 5TH FLOOR, KANDAMKULATHY TOWERS, M.G.ROAD, KOCHI-682 011

¶343

2 THE JOINT DIRECTOR OF INCOME TAX (INTELLIGENCE) KOCHI,KANDAMKULATHY TOWERS, M.G.ROAD, KOCHI-682 011

¶344

3 THE COMMISSIONER OF INCOME TAX (APPEAL) KADAVANTHRA, KOCHI-682 020

¶345

R1-R3 SRI.P.K.RAVINDRANATHA MENON (SR.) BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX

¶346

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:

¶347

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶348

PRESENT

¶349

THE HONOURABLE MR.JUSTICE C.K.ABDUL REHIM

¶350

¶351

THE HONOURABLE MR. JUSTICE AMIT RAWAL

¶352

WEDNESDAY, THE 19TH DAY OF FEBRUARY 2020 / 30TH MAGHA, 1941

¶353

ITA.No.297 OF 2019

¶354

AGAINST THE ORDER/JUDGMENT IN ITA 544/2015 DATED 23-08-2017 OF

¶355

I.T.A.TRIBUNAL,COCHIN BENCH

¶356

APPELLANT/S:

¶357

MUHAMMA SERVICE CO-OPERATIVE BANK LIMITED

¶358

NO. 1670 REPRESENTED BY ITS SECRETARY, C.S. SUNILKUMAR, AGED 46 YEARS, S/O. SUMITHRAN, MUHAMMA, P.O. CHERTHALA, ALAPPUZHA DISTRICT. 688 525.

¶359

BY ADVS.

¶360

SRI.C.A.JOJO SMT.SWATHY S.

¶361

RESPONDENT/S:

¶362

1 THE INCOME TAX OFFICER (I AND C) NAVARATNAM , VELLAKKINAR, ALAPPUZHA 688 001.

¶363

2 THE JOINT DIRECTOR OF INCOME TAX (INTELLIGENCE), KOCHI, KANDAMKULATHY TOWERS, M.G. ROAD, KOCHI 682 011.

¶364

3 THE COMMISSIONER OF INCOME TAX, (APPEALS), KADAVANTHRA, KOCHI 682 020.

¶365

R1-R3 SRI.P.K.RAVINDRANATHA MENON (SR.) BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX

¶366

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:

¶367

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶368

PRESENT

¶369

THE HONOURABLE MR.JUSTICE C.K.ABDUL REHIM

¶370

¶371

THE HONOURABLE MR. JUSTICE AMIT RAWAL

¶372

WEDNESDAY, THE 19TH DAY OF FEBRUARY 2020 / 30TH MAGHA, 1941

¶373

ITA.No.298 OF 2019

¶374

AGAINST THE ORDER/JUDGMENT IN ITA 217/2017 DATED 23-08-2017 OF I.T.A.TRIBUNAL,COCHIN BENCH

¶375

APPELLANT/S:

¶376

EDATHALA SERVICE CO-OPERATIVE BANK LIMITED REPRESENTED BY ITS SECRETARY, EDATHALA NORTH P.O., ALUVA, ERNAKULAM DISTRICT-683 564.

¶377

BY ADV. SRI.C.A.JOJO

¶378

RESPONDENT/S:

¶379

1 THE INCOME TAX OFFICER (I AND C) 5TH FLOOR, KANDAMKULATHY TOWERS, M.G.ROAD, KOCHI-11.

¶380

2 THE JOINT DIRECTOR OF INCOME TAX(INTELLIGENCE), KOCHI, KANDAMKULATHY TOWERS, M.G.ROAD, KOCHI-11.

¶381

3 THE COMMISSIONER OF INCOME TAX(APPEAL), KADAVANTHRA, KOCHI.

¶382

R1-R3 SRI.P.K.RAVINDRANATHA MENON (SR.) BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX

¶383

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:

¶384

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶385

PRESENT

¶386

THE HONOURABLE MR.JUSTICE C.K.ABDUL REHIM

¶387

¶388

THE HONOURABLE MR. JUSTICE AMIT RAWAL

¶389

WEDNESDAY, THE 19TH DAY OF FEBRUARY 2020 / 30TH MAGHA, 1941

¶390

ITA.No.299 OF 2019

¶391

AGAINST THE ORDER/JUDGMENT IN ITA 453/2017 OF I.T.A.TRIBUNAL,COCHIN BENCH

¶392

APPELLANT/S:

¶393

PANAVALLY SERVICE CO-OPERATIVE BANK LIMITED NO.E.901, REPRESENTED BY ITS SECRETARY, POOCHACKAL P.O., ALAPPUZHA DISTRICT.

¶394

BY ADVS. SRI.C.A.JOJO SMT.SWATHY S.

¶395

RESPONDENT/S:

¶396

1 THE INCOME TAX OFFICER (INTELLIGENCE), NAVARATNAM, VELLAKINAR, ALAPPUZHA - 688 001.

¶397

2 THE JOINT DIRECTOR OF INCOME TAX(INTELLIGENCE) KOCHI, KANDAMKULATHY TOWERS, M.G.ROAD, KOCHI - 11.

¶398

3 THE COMMISSIONER OF INCOME TAX (APPEAL), KADAVANTHRA, KOCHI.682 020

¶399

R1-R3 SRI.P.K.RAVINDRANATHA MENON (SR.) BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX

¶400

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:

¶401

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶402

PRESENT

¶403

THE HONOURABLE MR.JUSTICE C.K.ABDUL REHIM

¶404

¶405

THE HONOURABLE MR. JUSTICE AMIT RAWAL

¶406

WEDNESDAY, THE 19TH DAY OF FEBRUARY 2020 / 30TH MAGHA, 1941

¶407

ITA.No.300 OF 2019

¶408

AGAINST THE ORDER/JUDGMENT IN ITA 224/2017 OF I.T.A.TRIBUNAL,COCHIN BENCH

¶409

APPELLANT/S:

¶410

UDUMBANNOOR SERVICE CO-OPERATIVE BANK LIMITED, NO.E.93, REPRESENTED BY ITS SECRETARY, UDUMBANNOOR.P.O., THODUPUZHA IDUKKI DISTRICT685595.

¶411

BY ADV. SRI.C.A.JOJO

¶412

RESPONDENT/S:

¶413

1 THE INCOME TAX OFFICER (I AND C), 5TH FLOOR, KANDAMKULATHY TOWERS, M.G.ROAD, KOCHI-682011.

¶414

2 THE JOINT DIRECTOR OF INCOME TAX (INTELLIGENCE), KOCHI, KANDAMKULATHY TOWERS, M.G.ROAD, KOCHI-682011.

¶415

3 THE COMMISSIONER OF INCOME TAX (APPEAL), KADAVANTHRA, KOCHI-682020.

¶416

R1-R3 SRI.P.K.RAVINDRANATHA MENON (SR.) BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX

¶417

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:

¶418

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶419

PRESENT

¶420

THE HONOURABLE MR.JUSTICE C.K.ABDUL REHIM

¶421

¶422

THE HONOURABLE MR. JUSTICE AMIT RAWAL

¶423

WEDNESDAY, THE 19TH DAY OF FEBRUARY 2020 / 30TH MAGHA, 1941

¶424

ITA.No.302 OF 2019

¶425

AGAINST THE ORDER/JUDGMENT IN ITA 146/2017 OF I.T.A.TRIBUNAL,COCHIN BENCH

¶426

APPELLANT/S:

¶427

ORUMANAYUR SERVICE CO-OPERATIVE BANK LIMITED NO.F.1456, REPRESENTED BY ITS SECRETARY, ORUMANAYUR P O, THRISSUR DISTRICT.

¶428

BY ADV. SRI.C.A.JOJO

¶429

RESPONDENT/S:

¶430

1 THE INCOME TAX OFFICER (I AND CI) AAYAKAR BHAVAN, SAKTHAN THAMPURAN NAGAR, THRISSUR-680001.

¶431

2 THE JOINT DIRECTOR OF INCOME TAX (INTELLIGANCE) KOCHI, KANDAMKULATHY TOWER, M.G. ROAD, KOCHI-682011.

¶432

3 THE COMMISSIONER OF INCOME TAX(APPEAL) KADAVANTHRA , KOCHI-682020.

¶433

R1-R3 SRI.P.K.RAVINDRANATHA MENON (SR.) BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX

¶434

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:

¶435

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶436

PRESENT

¶437

THE HONOURABLE MR.JUSTICE C.K.ABDUL REHIM

¶438

¶439

THE HONOURABLE MR. JUSTICE AMIT RAWAL

¶440

WEDNESDAY, THE 19TH DAY OF FEBRUARY 2020 / 30TH MAGHA, 1941

¶441

ITA.No.303 OF 2019

¶442

AGAINST THE ORDER/JUDGMENT IN ITA 243/2017 DATED 23-08-2017 OF I.T.A.TRIBUNAL,COCHIN BENCH

¶443

APPELLANT/S:

¶444

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.

¶445

BY ADV. SRI.C.A.JOJO

¶446

RESPONDENT/S:

¶447

1 THE INCOME TAX OFFICER (1 AND C1), 5TH FLOOR, KANDAMKULATHY TOWERS, M.G.ROAD, KOCHI-11.

¶448

2 THE JOINT DIRECTOR OF INCOME TAX (INTELLIGENCE) KOCHI, KANDAMKULATHY TOWERS, M.G.ROAD, KOCHI-11.

¶449

3 THE COMMISSIONER OF INCOME TAX (APPEAL), KADAVANTHRA, KOCHI.

¶450

R1-R3 SRI.P.K.RAVINDRANATHA MENON (SR.) BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX

¶451

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:

¶452

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶453

PRESENT

¶454

THE HONOURABLE MR.JUSTICE C.K.ABDUL REHIM

¶455

¶456

THE HONOURABLE MR. JUSTICE AMIT RAWAL

¶457

WEDNESDAY, THE 19TH DAY OF FEBRUARY 2020 / 30TH MAGHA, 1941

¶458

ITA.No.304 OF 2019

¶459

AGAINST THE ORDER/JUDGMENT IN ITA 190/2016 DATED 23-08-2017 OF I.T.A.TRIBUNAL,COCHIN BENCH

¶460

APPELLANT/S:

¶461

UDAYAMPEROOR SERVICE CO-OPERATIVE BANK LIMITED NO.747

¶462

REPRESENTED BY ITS SECRETARY, UDAYAMPEROOR P.O, ERNAKULAM DISTRICT 682 307

¶463

BY ADVS. SRI.C.A.JOJO SMT.SWATHY S.

¶464

RESPONDENT/S:

¶465

1 THE INCOME TAX OFFICER (I AND C), 5TH FLOOR, KANDAMKULATHY TOWER, M.G ROD, KOCHI 682 011

¶466

2 THE JOINT DIRECTOR OF INCOME TAX (INTELLIGENCE), KOCHI. KANDAMKULATHY TOWERS, M.G ROAD, KOCHI 682 011

¶467

3 THE COMMISSIONER OF INCOME TAX(APPEAL), KADAVANTHRA, KOCHI 682 020

¶468

R1-R3 SRI.P.K.RAVINDRANATHA MENON (SR.) BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX

¶469

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:

¶470

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶471

PRESENT

¶472

THE HONOURABLE MR.JUSTICE C.K.ABDUL REHIM

¶473

¶474

THE HONOURABLE MR. JUSTICE AMIT RAWAL

¶475

WEDNESDAY, THE 19TH DAY OF FEBRUARY 2020 / 30TH MAGHA, 1941

¶476

ITA.No.305 OF 2019

¶477

AGAINST THE ORDER/JUDGMENT IN ITA 284/2017 DATED 15-11-2017 OF I.T.A.TRIBUNAL,COCHIN BENCH

¶478

APPELLANT/S:

¶479

CHERANALLUR SERVICE CO-OPERATIVE BANK LIMITED NO.62 REPRESENTED BY ITS SECRETARY, CHERANALLUR.P.O., ERNAKULAM DISTRICT-680307.

¶480

BY ADVS. SRI.C.A.JOJO SMT.SWATHY S.

¶481

RESPONDENT/S:

¶482

1 THE INCOME TAX OFFICER (I AND CI), 5TH FLOOR, KANDAMKULATHY TOWERS, M.G.ROAD, KOCHI-682011.

¶483

2 THE JOINT DIRECTOR OF INCOME TAX (INTELLIGENCE), KOCHI, KANDAMKULATY TOWERS, M.G.ROAD, KOCHI-682011.

¶484

3 THE COMMISSIONER OF INCOME TAX (APPEAL), KADAVANTHRA, KOCHI-682020.

¶485

R1-R3 SRI.P.K.RAVINDRANATHA MENON (SR.) BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX

¶486

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:

¶487

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶488

PRESENT

¶489

THE HONOURABLE MR.JUSTICE C.K.ABDUL REHIM

¶490

¶491

THE HONOURABLE MR. JUSTICE AMIT RAWAL

¶492

WEDNESDAY, THE 19TH DAY OF FEBRUARY 2020 / 30TH MAGHA, 1941

¶493

ITA.No.306 OF 2019

¶494

AGAINST THE ORDER/JUDGMENT IN ITA 471/2019 OF I.T.A.TRIBUNAL,COCHIN BENCH

¶495

APPELLANT/S:

¶496

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.

¶497

BY ADV. SRI.C.A.JOJO

¶498

RESPONDENT/S:

¶499

1 THE INCOME TAX OFFICER ( I AND C), 5TH FLOOR, KANDAMKULATHY TOWERS, M.G.ROAD, KOCHI-682011.

¶500

2 THE JOINT DIRECTOR OF INCOME TAX (INTELLIGENCE), KOCHI, KANDAMKULATY TOWERS, M.G.ROAD, KOCHI-682011.

¶501

3 THE COMMISSIONER OF INCOME TAX (APPEAL), KADAVANTHRA, KOCHI-682020.

¶502

R1-R3 SRI.P.K.RAVINDRANATHA MENON (SR.) BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX

¶503

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:

¶504

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶505

PRESENT

¶506

THE HONOURABLE MR.JUSTICE C.K.ABDUL REHIM

¶507

¶508

THE HONOURABLE MR. JUSTICE AMIT RAWAL

¶509

WEDNESDAY, THE 19TH DAY OF FEBRUARY 2020 / 30TH MAGHA, 1941

¶510

ITA.No.307 OF 2019

¶511

AGAINST THE ORDER/JUDGMENT IN ITA 250/2017 DATED 09-11-2017 OF I.T.A.TRIBUNAL,COCHIN BENCH

¶512

APPELLANT/S:

¶513

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

¶514

BY ADVS. SRI.C.A.JOJO SMT.SWATHY S.

¶515

RESPONDENT/S:

¶516

1 THE INCOME TAX OFFICER (I AND C), 5TH FLOOR, KANDAMKULATHY TOWERS, M.G.ROAD, KOCHI-682011.

¶517

2 THE JOINT DIRECTOR OF INCOME TAX (INTELLIGENCE), KOCHI, KANDAMKULATY TOWERS, M.G.ROAD, KOCHI-682011.

¶518

3 THE COMMISSIONER OF INCOME TAX (APPEAL), KADAVANTHRA, KOCHI-682020.

¶519

R1-R3 SRI.P.K.RAVINDRANATHA MENON (SR.) BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX

¶520

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:

¶521

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶522

PRESENT

¶523

THE HONOURABLE MR.JUSTICE C.K.ABDUL REHIM

¶524

¶525

THE HONOURABLE MR. JUSTICE AMIT RAWAL

¶526

WEDNESDAY, THE 19TH DAY OF FEBRUARY 2020 / 30TH MAGHA, 1941

¶527

ITA.No.308 OF 2019

¶528

AGAINST THE ORDER/JUDGMENT IN ITA 152/2017 DATED 23-08-2017 OF I.T.A.TRIBUNAL,COCHIN BENCH

¶529

APPELLANT/S:

¶530

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.

¶531

BY ADVS. SRI.C.A.JOJO SMT.SWATHY S.

¶532

RESPONDENT/S:

¶533

1 THE INCOME TAX OFFICER (I AND CI), AAYAKAR BHAVAN, SAKTHAN THAMPURAN NAGAR, THRISSUR-680001.

¶534

2 THE JOINT DIRECTOR OF INCOME TAX (INTELLIGENCE), KOCHI, KANDAMKULATHY TOWERS, M.G.ROAD, KOCHI-682011.

¶535

3 THE COMMISSIONER OF INCOME TAX (APPEAL), KADAVANTHRA, KOCHI.

¶536

R1-R3 SRI.P.K.RAVINDRANATHA MENON (SR.) BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX

¶537

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:

¶538

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶539

PRESENT

¶540

THE HONOURABLE MR.JUSTICE C.K.ABDUL REHIM

¶541

¶542

THE HONOURABLE MR. JUSTICE AMIT RAWAL

¶543

WEDNESDAY, THE 19TH DAY OF FEBRUARY 2020 / 30TH MAGHA, 1941

¶544

ITA.No.309 OF 2019

¶545

AGAINST THE ORDER/JUDGMENT IN ITA 261/2019 OF I.T.A.TRIBUNAL,COCHIN BENCH

¶546

APPELLANT/S:

¶547

PALLIPPURAM VILLAGE SESRVICE CO-OPERATIVE BANK LIMITED

¶548

NO.335, REPRESENTED BY ITS SECRETARY, PALLIPPURAM P.O, ALAPPUZHA DISTRICT.

¶549

BY ADVS. SRI.C.A.JOJO SRI.JACOB CHACKO SRI.MATHEWS JOSEPH

¶550

RESPONDENT/S:

¶551

1 THE INCOME TAX OFFICER (INTELLIGENCE) VELLAKINAR, ALAPPUZHA-688001.

¶552

2 THE JOINT DIRECTOR OF INCOME TAX(INTELLIGENCE)KOCHI. KANDAMKULATHY TOWERS,M.G.ROAD, KOCHI-11.

¶553

3 THE COMMISSIONER OF INCOME TAX(APPEAL), KADAVANTHRA, KOCHI,PIN -682020.

¶554

R1-R3 SRI.P.K.RAVINDRANATHA MENON (SR.) BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX

¶555

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:

¶556

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶557

PRESENT

¶558

THE HONOURABLE MR.JUSTICE C.K.ABDUL REHIM

¶559

¶560

THE HONOURABLE MR. JUSTICE AMIT RAWAL

¶561

WEDNESDAY, THE 19TH DAY OF FEBRUARY 2020 / 30TH MAGHA, 1941

¶562

ITA.No.311 OF 2019

¶563

AGAINST THE ORDER/JUDGMENT IN ITA 217/2019 OF I.T.A.TRIBUNAL,COCHIN BENCH

¶564

APPELLANT/S:

¶565

THODUPUZHA TOWN SERVICE CO-OPERATIVE BANK LTD. NO.I-233 BANK, REPRESENTED BY ITS SECRETARY, P.O.THODUPUZHA, IDUKKI DISTRICT-685584.

¶566

BY ADVS. SRI.C.A.JOJO SRI.JACOB CHACKO SRI.MATHEWS JOSEPH SMT.SWATHY S.

¶567

RESPONDENT/S:

¶568

1 THE INCOME TAX OFFICER (I AND C), 5TH FLOOR, KANDAMKULATHY TOWERS, M.G.ROAD, KOCHI-682 011

¶569

2 THE JOINT DIRECTOR OF INCOME TAX (INTELLIGENCE) KOCHI, KANDAMKULATHY TOWERS, M.G.ROAD, KOCHI-682 011

¶570

3 THE COMMISSIONER OF INCOME TAX (APPEAL), KADAVANTHRA, KOCHI-682 020

¶571

R1-R3 SRI.P.K.RAVINDRANATHA MENON (SR.) BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX

¶572

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:

¶573

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶574

PRESENT

¶575

THE HONOURABLE MR.JUSTICE C.K.ABDUL REHIM

¶576

¶577

THE HONOURABLE MR. JUSTICE AMIT RAWAL

¶578

WEDNESDAY, THE 19TH DAY OF FEBRUARY 2020 / 30TH MAGHA, 1941

¶579

ITA.No.312 OF 2019

¶580

AGAINST THE ORDER/JUDGMENT IN ITA 159/2017 OF I.T.A.TRIBUNAL,COCHIN BENCH

¶581

APPELLANT/S:

¶582

MULLASSERY SERVICE CO-OPERATIVE BANK LIMITED NO.R 280 REPRESENTED BY ITS SECRETARY, MULLASSERY.P.O, THRISSUR DISTRICT, PIN-680509

¶583

BY ADV. SRI.C.A.JOJO

¶584

RESPONDENT/S:

¶585

1 THE INCOME TAX OFFICER (I AND CI), AAYAKAR BHAVAN, SAKTHAN THAMPURAN NAGAR, THRISSUR-680001

¶586

2 THE JOINT DIRECTOR OF INCOME TAX(INTELLIGENCE) KOCHI

¶587

KADAMKULATHY TOWERS, M.G.ROAD, KOCHI-682011

¶588

3 THE COMMISSIONER OF INCOME TAX (APPEAL), KADAVANTHRA, KOCHI-682020

¶589

R1-R3 SRI.P.K.RAVINDRANATHA MENON (SR.) BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX

¶590

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:

¶591

ITA.73/18 & con. cases

¶592

¶593

C.K. ABDUL REHIM & AMIT RAWAL, JJ.

¶594

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 19^th day of February, 2020

¶595

JUDGMENT

¶596

Amit Rawal, J.

¶597

This order shall decide 34 appeals preferred by various Cooperative 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,

¶598

ITA.73/18 & con. cases

¶599

¶600

292/19, 293/19 & 305/19 on 3.10.2017; ITA.Nos.287/19 &

¶601

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,

¶602

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.

¶603

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:

¶604

(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?

¶605

(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?

¶606

(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

¶607

ITA.73/18 & con. cases

¶608

¶609

(Intelligence) is right in the eye of law?

¶610

(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?

¶611

(5)Whether a notice u/s 133(6) can be issued on the appellant which is not a “person” as per Income Tax Act?

¶612

(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?

¶613

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:-

¶614

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

¶615

ITA.73/18 & con. cases

¶616

¶617

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

¶618

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.

¶619

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

¶620

ITA.73/18 & con. cases

¶621

¶622

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.

¶623

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.

¶624

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.

¶625

ITA.73/18 & con. cases

¶626

¶627

'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.

¶628

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.

¶629

vi. In support of the aforementioned contention, the counsel relied upon the judgment of the Hon'ble Supreme Court in Kathiroor Service Co-operative

¶630

ITA.73/18 & con. cases

¶631

¶632

Bank Ltd. v. Commissioner of Income-Tax (CIB) and

¶633

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'.

¶634

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.

¶635

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-

¶636

ITA.73/18 & con. cases

¶637

¶638

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.

¶639

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.

¶640

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.

¶641

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

¶642

ITA.73/18 & con. cases

¶643

¶644

(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.

¶645

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

¶646

ITA.73/18 & con. cases

¶647

¶648

information. The scope of enquiry was in respect of the survey.

¶649

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.

¶650

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.

¶651

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.

¶652

“Jurisdiction of income-tax authorities

¶653

(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.

¶654

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

¶655

ITA.73/18 & con. cases

¶656

¶657

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).

¶658

(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.

¶659

(3) In issuing the directions or orders referred to in subsections (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:-

¶660

(a) territorial area;

¶661

(b)persons or classes of persons;

¶662

¶663

(d) cases or classes of cases.

¶664

(4) Without prejudice to the provisions of sub-sections (1) and (2), the Board may by general or special order, and subject to such conditions, restrictions or limitations as may be specified therein,-

¶665

(a) authorise any Principal Director General or Director General or other income-tax authority as may be assigned to him by the Board;

¶666

(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

¶667

ITA.73/18 & con. cases

¶668

¶669

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.

¶670

(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

¶671

ITA.73/18 & con. cases

¶672

¶673

requiring approval or sanction of any such authority shall not apply.

¶674

(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 incometax 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.”

¶675

“Power to call for information .-

¶676

The Assessing Officer, the Deputy Commissioner (Appeals), the Joint Commissioner or the Commissioner (Appeals) may, for the purposes of this Act,-

¶677

(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;

¶678

(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;

¶679

(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;

¶680

(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

¶681

ITA.73/18 & con. cases

¶682

¶683

be prescribed, together with particulars of all such payments made;

¶684

(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;

¶685

(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:

¶686

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:

¶687

Provided further that the power in respect of an inquiry, in a case where no proceeding is pending, shall not be

¶688

ITA.73/18 & con. cases

¶689

¶690

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:

¶691

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."

¶692

(i) A cumulative reading of the aforesaid, particularly

¶693

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

¶694

ITA.73/18 & con. cases

¶695

¶696

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:

¶697

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:

¶698

S.0. 494(E), DATED 13-3-2008; S.0.855(E) AND S.O.856(E), BOTH DATED 31-5-2007

¶699

NOTIFICATION NO.42/2011 DATED 19.8-2011

¶700

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 31^st May, 2007 and S.O,856(E), dated 31st May, 2007, the Central Board of Direct Taxes hereby directs that:-

¶701

(i) the Director General of Income-tax specified in column

¶702

(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

¶703

ITA.73/18 & con. cases

¶704

¶705

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;

¶706

(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;

¶707

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.

¶708

Schedule-1

¶709

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 of Income-tax (Intelligence and Criminal Investigation) iii) Directors of Income-tax (Intelligence)

¶710

ITA.73/18 & con. cases

¶711

¶712

Schedule-2

¶713

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)

¶714

(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

¶715

¶716

ITA.73/18 & con. cases

¶717

purview of 'Income tax Authorities'. The expression 'Incometax 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.

¶718

(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.

¶719

ITA.73/18 & con. cases

¶720

¶721

(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.

¶722

(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 Incometax 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.

¶723

(vi) On the contrary, the issue raised in the present appeals have, almost, been answered in Kodur Service Cooperative 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

¶724

ITA.73/18 & con. cases

¶725

¶726

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:

¶727

“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 Incometax (Intelligence) to the above Income-tax Officers (Intelligence) authorising them to issue notices to cooperative banks/urban co-operative banks/credit cooperative societies coming under the respective jurisdiction calling for information as contemplated under section 133(6) of the Income-tax Act. By virtue of these

¶728

ITA.73/18 & con. cases

¶729

¶730

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.

¶731

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. “

¶732

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

¶733

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.

¶734

ITA.73/18 & con. cases

¶735

¶736

As an upshot, we are of the view that the present appeals do not involve determination of any substantial questions. These

¶737

appeals are accordingly dismissed upholding the orders under challenge. There shall be no order as to costs.

¶738

C.K.Abdul Rehim, Judge

¶739

Sd/-

¶740

Amit Rawal, Judge

¶741

kkb.

¶742

APPENDIX OF ITA 73/2018

¶743

PETITIONER'S/S EXHIBITS:

¶744

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

¶745

APPENDIX OF ITA 265/2019

¶746

PETITIONER'S/S EXHIBITS:

¶747

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

¶748

APPENDIX OF ITA 270/2019

¶749

PETITIONER'S/S EXHIBITS:

¶750

ANNEXURE A	A TRUE ISSUED (INTELL	COPY OF THE BY THE INCOM IGENCE) DATE	NOTICE U/S. 133(6) E TAX OFFICE D 02.09.2013.
ANNEXURE B	A TRUE BY THE	COPY OF THE 1ST RESPONDE	SHOW CAUSE NOTICE ISSUED NT DATED 23.03.2015.
ANNEXURE C	A TRUE 1ST RES	COPY OF THE PONDENT DATE	REPLAY SUBMITTED TO THE D 04.04.2015.
ANNEXURE D	A TRUE DEMAND RESPOND	COPY OF THE U/S. 156, IS ENT DATED 22	PENALTY ORDER WITH SUED BY THE 2ND .12.2015.
ANNEXURE E	A TRUE 3RD RES	COPY OF THE PONDENT DATE	APPELLATE ORDER OF THE D 26.02.2019.
ANNEXURE F	A TRUE HONBLE	COPY OF THE ITAT COCHIN	APPEAL FILED BEFORE THE BENCH DATED 07.05.2019
ANNEXURE G	A TRUE NOTIFIC DATED 1	COPY OF THE ATION NO. 77 0.12.2014.	RELEVANT PAGES OF CBDT /2014 CBDT NOTIFICATION
ANNEXURE H	A TRUE BY THE	COPY OF THE APPELLANTS.	ARGUMENT NOT SUBMITTED
ANNEXURE I	A TRUE DATED 0	COPY OF THE 8.07.2019.	ORDER OF THE HONBLE ITAT
ANNEXURE J	A TRUE HONBLE 29.11.2	COPY OF THE COURT IN ITA 018.	STAY ORDER OF THIS NO. 73 OF 2018 DATED

¶751

APPENDIX OF ITA 271/2019

¶752

PETITIONER'S/S EXHIBITS:

¶753

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.

¶754

APPENDIX OF ITA 272/2019

¶755

PETITIONER'S/S EXHIBITS:

¶756

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.

¶757

APPENDIX OF ITA 273/2019

¶758

PETITIONER'S/S EXHIBITS:

¶759

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

¶760

APPENDIX OF ITA 274/2019

¶761

PETITIONER'S/S EXHIBITS:

¶762

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.

¶763

APPENDIX OF ITA 275/2019

¶764

PETITIONER'S/S EXHIBITS:

¶765

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

¶766

APPENDIX OF ITA 276/2019

¶767

PETITIONER'S/S EXHIBITS:

¶768

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

¶769

APPENDIX OF ITA 279/2019

¶770

PETITIONER'S/S EXHIBITS:

¶771

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

¶772

APPENDIX OF ITA 280/2019

¶773

PETITIONER'S/S EXHIBITS:

¶774

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.

¶775

APPENDIX OF ITA 287/2019

¶776

PETITIONER'S/S EXHIBITS:

¶777

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.

¶778

APPENDIX OF ITA 289/2019

¶779

PETITIONER'S/S EXHIBITS:

¶780

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

¶781

APPENDIX OF ITA 290/2019

¶782

PETITIONER'S/S EXHIBITS:

¶783

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.

¶784

APPENDIX OF ITA 291/2019

¶785

PETITIONER'S/S EXHIBITS:

¶786

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.

¶787

APPENDIX OF ITA 292/2019

¶788

PETITIONER'S/S EXHIBITS:

¶789

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.

¶790

APPENDIX OF ITA 293/2019

¶791

PETITIONER'S/S EXHIBITS:

¶792

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.

¶793

APPENDIX OF ITA 294/2019

¶794

PETITIONER'S/S EXHIBITS:

¶795

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

¶796

APPENDIX OF ITA 295/2019

¶797

PETITIONER'S/S EXHIBITS:

¶798

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.

¶799

APPENDIX OF ITA 296/2019

¶800

PETITIONER'S/S EXHIBITS:

¶801

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

¶802

APPENDIX OF ITA 297/2019

¶803

PETITIONER'S/S EXHIBITS:

¶804

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.

¶805

APPENDIX OF ITA 298/2019

¶806

PETITIONER'S/S EXHIBITS:

¶807

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.

¶808

APPENDIX OF ITA 299/2019

¶809

PETITIONER'S/S EXHIBITS:

¶810

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.

¶811

APPENDIX OF ITA 300/2019

¶812

PETITIONER'S/S EXHIBITS:

¶813

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.

¶814

APPENDIX OF ITA 302/2019

¶815

PETITIONER'S/S EXHIBITS:

¶816

ANNEXURE A A TRUE COPY OF THE NOTICE U/S. 133(6) ISSUED BY THE INCOME TAX OFFICE (INTELLIGENCE) DATED 06.09.2013.

¶817

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.

¶818

APPENDIX OF ITA 303/2019

¶819

PETITIONER'S/S EXHIBITS:

¶820

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

¶821

APPENDIX OF ITA 304/2019

¶822

PETITIONER'S/S EXHIBITS:

¶823

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

¶824

APPENDIX OF ITA 305/2019

¶825

PETITIONER'S/S EXHIBITS:

¶826

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.

¶827

APPENDIX OF ITA 306/2019

¶828

PETITIONER'S/S EXHIBITS:

¶829

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.

¶830

APPENDIX OF ITA 307/2019

¶831

PETITIONER'S/S EXHIBITS:

¶832

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.

¶833

APPENDIX OF ITA 308/2019

¶834

PETITIONER'S/S EXHIBITS:

¶835

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.

¶836

APPENDIX OF ITA 309/2019

¶837

PETITIONER'S/S EXHIBITS:

¶838

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.

¶839

APPENDIX OF ITA 311/2019

¶840

PETITIONER'S/S EXHIBITS:

¶841

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.

¶842

APPENDIX OF ITA 312/2019

¶843

PETITIONER'S/S EXHIBITS:

¶844

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

¶845

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

Orumanayur Service Co-Operative Bank Limited v. the Income Tax Officer

Case brief

What is this about?

What the court decided

Orumanayur Service Co-Operative Bank Limited v. the Income Tax Officer

Case brief

What is this about?

What the court decided

A compact analysis

Issues for consideration

Cases cited

Statutes considered

Parties & counsel

Coram

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