SHRI.K.V.TOLIN V. COMMISSIONER OF INCOME TAX

ITA/67/2013

AI Insights

This case involves multiple income tax appeals filed by the assessee(s) and the revenue against the orders of the ITAT, Cochin Bench. The appellants, K.V. Tolin and others, are the legal heirs and proprietors of various firms, while the respondent is the Commissioner of Income Tax. The disputes pertain to the assessment years 1996-97 to 2001-02. The appellants opted for the 'vivad se viswas' scheme, a government initiative to resolve tax disputes, leading to the dismissal of their appeals. The revenue's appeals were also dismissed, but with a caveat regarding the completion of the settlement process.

• Counselvise Citation: [2021] 140 COUNSELVISE.COM (IT) 758021 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 26-07-2021
• Assessment Year: misc
• Other Referred Cases: K P Varkey vs. Deputy Commissioner of Income Tax
• Laws Referred To: Income Tax Act
• Result in Favour of: Partly Allowed
• Court: HIGH COURT
• Department Lawyers: JOSE JOSEPH
• Assessee Lawyers: M GOPIKRISHNAN NAMBIAR; P BENNY THOMAS; K JOHN MATHAI; PREETHA S NAIR
• Keywords: Income tax appeal; Settlement of disputes; Vivad Se Vishwas Scheme
• Section: 143(3); 260A

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS MONDAY, THE 26TH DAY OF JULY 2021 / 4TH SRAVANA, 1943 ITA NO. 57 OF 2013 AGAINST THE ORDER IN TA 406/Coch/2005 DATED 25.10.2012 OF I.T.A.TRIBUNAL,COCHIN BENCH, ERNAKULAM APPELLANT: K.V TOLIN LEGAL HEIR OF LATE K.P. VARKEY, PROPRIETOR, M/S. TOLIN RUBBERS 26/1/111 M.C. ROAD, MATTOOR KALADY-683574. BY ADVS. SRI.M.GOPIKRISHNAN NAMBIAR SRI.P.BENNY THOMAS SRI.K.JOHN MATHAI SMT.PREETHA S.NAIR RESPONDENT: COMMISSIONER OF INCOME TAX C R BUILDING, IS PRESS ROAD, ERNAKULAM, KOCHI-682018. BY ADV SRI.JOSE JOSEPH, SC, FOR INCOME TAX OTHER PRESENT: ADV KURYAN THOMAS FOR THE APPELLANT THIS INCOME TAX APPEAL HAVING COME UP FOR ADMISSION ON 26.07.2021, ALONG WITH ITA.61/2013 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ITA Nos.57 of 2013 & conn.cases 2 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS MONDAY, THE 26TH DAY OF JULY 2021 / 4TH SRAVANA, 1943 ITA NO. 61 OF 2013 AGAINST THE ORDER IN ITA 412/Coch/2005 DATED 25.10.2012 OF I.T.A.TRIBUNAL,COCHIN BENCH, ERNAKULAM APPELLANT: K.V. TOLIN PROPRIETOR, M/S.TOLIN PRE-TREADS, 26/A/111, M C ROAD, MATTOOR, KALADY-683 574. BY ADVS. SRI.M.GOPIKRISHNAN NAMBIAR SRI.P.BENNY THOMAS SRI.K.JOHN MATHAI RESPONDENT: COMMISSIONER OF INCOME TAX C R BUILDING, I S PRESS ROAD, ERNAKULAM, KOCHI-682 018. BY ADVS. SRI.P.K.RAVINDRANATHA MENON (SR.) SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS INCOME TAX APPEAL HAVING COME UP FOR ADMISSION ON 26.07.2021, ALONG WITH ITA.57/2013 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ITA Nos.57 of 2013 & conn.cases 3 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS MONDAY, THE 26TH DAY OF JULY 2021 / 4TH SRAVANA, 1943 ITA NO. 62 OF 2013 AGAINST THE ORDER IN ITA 415/Coch/2005 DATED 25.10.2012 OF I.T.A.TRIBUNAL,COCHIN BENCH, ERNAKULAM APPELLANT: SHRI K.V.TOLIN PROPRIETOR, M/S. TOLIN PRE-TREADS, 26/A/111, MC ROAD, MATTOOR, KALADY-683574. BY ADVS. SRI.M.GOPIKRISHNAN NAMBIAR SRI.P.BENNY THOMAS SRI.K.JOHN MATHAI SMT.PREETHA S.NAIR RESPONDENT: COMMISSIONER OF INCOME TAX C R BUILDING, IS PRESS ROAD, ERNAKULAM, KOCHI-682018. BY ADV SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS INCOME TAX APPEAL HAVING COME UP FOR ADMISSION ON 26.07.2021, ALONG WITH ITA.57/2013 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ITA Nos.57 of 2013 & conn.cases 4 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS MONDAY, THE 26TH DAY OF JULY 2021 / 4TH SRAVANA, 1943 ITA NO. 63 OF 2013 AGAINST THE ORDER IN ITA 418/Coch/2005 DATED 25.10.2012 OF I.T.A.TRIBUNAL,COCHIN BENCH, ERNAKULAM APPELLANT: SMT.ANNIE VARKEY PROPRIETOR, M/S.TOSHMA RUBBER PRODUCTS, 26/A/111, M C ROAD, MATTOOR, KALADY-683 574. BY ADVS. SRI.M.GOPIKRISHNAN NAMBIAR SMT.PREETHA S NAIR SRI.P.BENNY THOMAS SRI.K.JOHN MATHAI RESPONDENT: COMMISSIONER OF INCOME TAX C R BUILDING, I S PRESS ROAD, ERNAKULAM, KOCHI-682 018. BY ADV SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS INCOME TAX APPEAL HAVING COME UP FOR ADMISSION ON 26.07.2021, ALONG WITH ITA.57/2013 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ITA Nos.57 of 2013 & conn.cases 5 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS MONDAY, THE 26TH DAY OF JULY 2021 / 4TH SRAVANA, 1943 ITA NO. 64 OF 2013 AGAINST THE ORDER IN ITA 419/Coch/2005 DATED 25.10.2012 OF I.T.A.TRIBUNAL,COCHIN BENCH, ERNAKULAM APPELLANT/RESPONDENT: SMT.ANNIE VARKEY PROPRIETOR, M/S.TOSHMA RUBBER PRODUCTS, 26/A/111, M C ROAD, MATTOOR, KALADY-683 574. BY ADVS. SRI.M.GOPIKRISHNAN NAMBIAR SRI.P.BENNY THOMAS SRI.K.JOHN MATHAI SMT.PREETHA S.NAIR RESPONDENT/APPELLANT: COMMISSIONER OF INCOME TAX C R BUILDING, I S PRESS ROAD, ERNAKULAM, KOCHI-682 018. BY ADV SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS INCOME TAX APPEAL HAVING COME UP FOR ADMISSION ON 26.07.2021, ALONG WITH ITA.57/2013 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ITA Nos.57 of 2013 & conn.cases 6 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS MONDAY, THE 26TH DAY OF JULY 2021 / 4TH SRAVANA, 1943 ITA NO. 65 OF 2013 AGAINST THE ORDER IN ITA 422/Coch/2005 DATED 25.10.2012 OF I.T.A.TRIBUNAL,COCHIN BENCH, ERNAKULAM APPELLANT/RESPONDENT: SMT.ANNIE VARKEY PROPRIETOR, M/S. TOSHMA RUBBER PRODUCTS, 26/1/111, MC ROAD, MATTOOR, KALADY 683 574. BY ADVS. SRI.M.GOPIKRISHNAN NAMBIAR SRI.P.BENNY THOMAS SRI.K.JOHN MATHAI SMT.PREETHA S.NAIR RESPONDENT: COMMISSIONER OF INCOME TAX CR BUILDING, I S PRESS ROAD, ERNAKULAM, KOCHI 682 018. BY ADVS. SRI.P.K.RAVINDRANATHA MENON (SR.) SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS INCOME TAX APPEAL HAVING COME UP FOR ADMISSION ON 26.07.2021, ALONG WITH ITA.57/2013 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ITA Nos.57 of 2013 & conn.cases 7 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS MONDAY, THE 26TH DAY OF JULY 2021 / 4TH SRAVANA, 1943 ITA NO. 66 OF 2013 AGAINST THE ORDER IN ITA 423/Coch/2005 DATED 25.10.2012 OF I.T.A.TRIBUNAL,COCHIN BENCH, ERNAKULAM APPELLANT: SMT.ANNIE VARKEY PROPRIETOR, M/S.TOSHMA RUBBER PRODUCTS, 26/A/111, M C ROAD, MATTOOR, KALADY, PIN 683574. BY ADVS. SRI.M.GOPIKRISHNAN NAMBIAR SRI.P.BENNY THOMAS SRI.K.JOHN MATHAI SMT.PREETHA S.NAIR RESPONDENT: COMMISSIONER OF INCOME TAX C R BUILDING, I.S.PRESS ROAD, ERNAKULAM, KOCHI-682018. BY ADVS. SRI.P.K.RAVINDRANATHA MENON (SR.) SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS INCOME TAX APPEAL HAVING COME UP FOR ADMISSION ON 26.07.2021, ALONG WITH ITA.57/2013 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ITA Nos.57 of 2013 & conn.cases 8 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS MONDAY, THE 26TH DAY OF JULY 2021 / 4TH SRAVANA, 1943 ITA NO. 67 OF 2013 AGAINST THE ORDER IN ITA 411/Coch/2005 DATED 25.10.2012 OF I.T.A.TRIBUNAL,COCHIN BENCH, ERNAKULAM APPELLANT/RESPONDENT: SHRI.K.V.TOLIN LEGAL HEIR OF LATE K.P.VARKEY, PROPRIETORY M/S. TOLLIN RUBBERS, 26/1/111, MC ROAD, MATTOOR, KALADY 683 574. BY ADVS. SRI.M.GOPIKRISHNAN NAMBIAR SRI.P.BENNY THOMAS SRI.K.JOHN MATHAI SMT.PREETHA S.NAIR RESPONDENT/APPELLANT IN ITA: COMMISSIONER OF INCOME TAX C.R BUILDING, IS PRESS ROAD, ERNAKULAM, KOCHI 682 018. BY ADVS. SRI.P.K.RAVINDRANATHA MENON (SR.) SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS INCOME TAX APPEAL HAVING COME UP FOR ADMISSION ON 26.07.2021, ALONG WITH ITA.57/2013 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ITA Nos.57 of 2013 & conn.cases 9 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS MONDAY, THE 26TH DAY OF JULY 2021 / 4TH SRAVANA, 1943 ITA NO. 68 OF 2013 AGAINST THE ORDER IN ITA 420/COCH/2005 DATED 25.10.2012 OF I.T.A.TRIBUNAL,COCHIN BENCH, ERNAKULAM APPELLANT: ANNIE VARKEY M/S. TOSHMA RUBBER PRODUCTS, 26/A/III, M.C.ROAD MATTOOR, KALADY683 574 BY ADVS. SRI.M.GOPIKRISHNAN NAMBIAR SRI.P.BENNY THOMAS SRI.K.JOHN MATHAI SMT.PREETHA S.NAIR RESPONDENT: COMMISSIONER OF INCOME TAX C.R. BUILDING, I.S.PRESS ROAD, ERNAKULAM, KOCHI 682018 BY ADV SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS INCOME TAX APPEAL HAVING COME UP FOR ADMISSION ON 26.07.2021, ALONG WITH ITA.57/2013 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ITA Nos.57 of 2013 & conn.cases 10 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS MONDAY, THE 26TH DAY OF JULY 2021 / 4TH SRAVANA, 1943 ITA NO. 69 OF 2013 AGAINST THE ORDER IN ITA 413/COCH/2005 DATED 25.10.2012 OF I.T.A.TRIBUNAL,COCHIN BENCH, ERNAKULAM APPELLANT: SHRI.K.V.TOLIN PROPRIETOR,M/S. TOLIN PRE-TREADS,26/A/III,MC ROAD MATTOOR,KALADY 683574 BY ADVS. SRI.M.GOPIKRISHNAN NAMBIAR SRI.P.BENNY THOMAS SRI.K.JOHN MATHAI SMT.PREETHA S.NAIR RESPONDENT: COMMISSIONER OF INCOME TAX C R BUILDING IS PRESS ROAD ERNAKULAM KOCHI 682018 BY ADVS. SRI.P.K.RAVINDRANATHA MENON (SR.) SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS INCOME TAX APPEAL HAVING COME UP FOR ADMISSION ON 26.07.2021, ALONG WITH ITA.57/2013 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ITA Nos.57 of 2013 & conn.cases 11 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS MONDAY, THE 26TH DAY OF JULY 2021 / 4TH SRAVANA, 1943 ITA NO. 70 OF 2013 AGAINST THE ORDER IN ITA 421/COCH/2005 DATED 25.10.2012 OF I.T.A.TRIBUNAL,COCHIN BENCH, ERNAKULAM APPELLANT: SMT. ANNIE VARKEY, PROPRIETOR M/S. THOSHMA RUBBER PRODUCTS, 26/A/111, M.C. ROAD, MATOOR, KALADY - 683 574. BY ADVS. SRI.M.GOPIKRISHNAN NAMBIAR SRI.P.BENNY THOMAS SRI.K.JOHN MATHAI SMT.PREETHA S.NAIR RESPONDENT: COMMISSIONER OF INCOME TAX C R BUILDINGS, I.S. PRESS ROAD, ERNAKULAM, KOCHI - 682 018. BY ADV SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS INCOME TAX APPEAL HAVING COME UP FOR ADMISSION ON 26.07.2021, ALONG WITH ITA.57/2013 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ITA Nos.57 of 2013 & conn.cases 12 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS MONDAY, THE 26TH DAY OF JULY 2021 / 4TH SRAVANA, 1943 ITA NO. 71 OF 2013 AGAINST THE ORDER IN ITA 409/COCH/2005 DATED 25.10.2012 OF I.T.A.TRIBUNAL,COCHIN BENCH, ERNAKULAM APPELLANT/RESPONDENT: K.V.TOLIN LEGAL HEIR OF LATE K.P VARKEY, PROPRIETOR,M/S.TOLIN RUBBERS, 26/A/111, M.G.ROAD, MATTOOR,KALADY 683 574. BY ADVS. SRI.M.GOPIKRISHNAN NAMBIAR SRI.P.BENNY THOMAS SRI.K.JOHN MATHAI SMT.PREETHA S.NAIR RESPONDENT/APPELLANT IN ITA: COMMISSIONER OF INCOME TAX C R BUILDING, I.S PRESS ROAD, ERNAKULAM,KOCHI - 682 018. BY ADVS. SRI.P.K.RAVINDRANATHA MENON (SR.) SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS INCOME TAX APPEAL HAVING COME UP FOR ADMISSION ON 26.07.2021, ALONG WITH ITA.57/2013 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ITA Nos.57 of 2013 & conn.cases 13 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS MONDAY, THE 26TH DAY OF JULY 2021 / 4TH SRAVANA, 1943 ITA NO. 72 OF 2013 AGAINST THE ORDER IN ITA 407/COCH/2005 DATED 25.10.2012 OF I.T.A.TRIBUNAL,COCHIN BENCH, ERNAKULAM APPELLANT: SHRI. K.V.TOLIN LEGAL HEIR OF LATE K.P.VARKEY, PROPRIETOR, M/S.TOLIN RUBBERS, 26/A/111, MC ROAD, MATTOOR, KALADY-683584. BY ADVS. SRI.M.GOPIKRISHNAN NAMBIAR SRI.P.BENNY THOMAS SRI.K.JOHN MATHAI SMT.PREETHA S.NAIR RESPONDENT/APPELLANT IN ITA: COMMISSIONER OF INCOME TAX CR BUILDING, I S PRESS ROAD, ERNAKULAM, KOCHI-682 018. BY ADV SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS INCOME TAX APPEAL HAVING COME UP FOR ADMISSION ON 26.07.2021, ALONG WITH ITA.57/2013 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ITA Nos.57 of 2013 & conn.cases 14 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS MONDAY, THE 26TH DAY OF JULY 2021 / 4TH SRAVANA, 1943 ITA NO. 73 OF 2013 AGAINST THE ORDER IN ITA 410/COCH/2005 DATED 25.10.2012 OF I.T.A.TRIBUNAL,COCHIN BENCH, ERNAKULAM APPELLANT/RESPONDENT IN ITA: SHRI K.V.TOLIN LEGAL HEIR OF LATE K.P.VARKEY, PROPRIETOR, M/S.TOLIN RUBBERS, 26/A/111, M C ROAD, MATTOOR, KALADY-683574. BY ADVS. SRI.M.GOPIKRISHNAN NAMBIAR SRI.P.BENNY THOMAS SRI.K.JOHN MATHAI SMT.PREETHA S.NAIR RESPONDENT/APPELLANT IN ITA: COMMISSIONER OF INCOME TAX C R BUILDING, I S PRESS ROAD, ERNAKULAM, KOCHI-682018. BY ADVS. SRI.P.K.RAVINDRANATHA MENON (SR.) SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS INCOME TAX APPEAL HAVING COME UP FOR ADMISSION ON 26.07.2021, ALONG WITH ITA.57/2013 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ITA Nos.57 of 2013 & conn.cases 15 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS MONDAY, THE 26TH DAY OF JULY 2021 / 4TH SRAVANA, 1943 ITA NO. 74 OF 2013 AGAINST THE ORDER IN ITA 408/COCH/2005 DATED 25.10.2012 OF I.T.A.TRIBUNAL,COCHIN BENCH, ERNAKULAM APPELLANT/RESPONDENT IN ITA: K.V.TOLIN LEGAL HEIR OF LATE K.P.VARKEY, PROPRIETOR, M/S.TOLIN RUBBERS, 26/A/111, M.C.ROAD, MATTOOR, KALADY - 683 574. BY ADVS. SRI.M.GOPIKRISHNAN NAMBIAR SRI.P.BENNY THOMAS SRI.K.JOHN MATHAI SMT.PREETHA S.NAIR RESPONDENT/APPELLANT IN ITA: COMMISSIONER OF INCOME TAX, C R BUILDING, I S PRESS ROAD, ERNAKULAM, KOCHI - 682 018. BY ADV SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS INCOME TAX APPEAL HAVING COME UP FOR ADMISSION ON 26.07.2021, ALONG WITH ITA.57/2013 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ITA Nos.57 of 2013 & conn.cases 16 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS MONDAY, THE 26TH DAY OF JULY 2021 / 4TH SRAVANA, 1943 ITA NO. 79 OF 2013 AGAINST THE ORDER IN ITA 457/COCH/2006 DATED 25.10.2012 OF I.T.A.TRIBUNAL,COCHIN BENCH, ERNAKULAM APPELLANT/ASSESSEE/RESPONDENT IN ITA: TOLIN RUBBERS PVT. LTD BY ADVS. SRI.M.GOPIKRISHNAN NAMBIAR SRI.P.BENNY THOMAS SRI.K.JOHN MATHAI SMT.PREETHA S.NAIR RESPONDENT/REVENUE/APPELLANT IN ITA: COMMISSIONER OF INCOME TAX BY ADV SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS INCOME TAX APPEAL HAVING COME UP FOR ADMISSION ON 26.07.2021, ALONG WITH ITA.57/2013 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ITA Nos.57 of 2013 & conn.cases 17 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS MONDAY, THE 26TH DAY OF JULY 2021 / 4TH SRAVANA, 1943 ITA NO. 80 OF 2013 AGAINST THE ORDER IN ITA 417/COCH/2005 DATED 25.10.2012 OF I.T.A.TRIBUNAL,COCHIN BENCH, ERNAKULAM APPELLANT/RESPONDENT IN ITA: SHRI. K.V.TOLIN PROPRIETOR, M/S. TOLIN PRE-TREADS, 26/A/111, M C ROAD, MATTOOR, KALADY-683574. BY ADVS. SRI.M.GOPIKRISHNAN NAMBIAR SRI.P.BENNY THOMAS SRI.K.JOHN MATHAI SMT.PREETHA S.NAIR RESPONDENT/APPELLANT IN ITA: COMMISSIONER OF INCOME TAX CR BUILDING, IS PRESS ROAD, ERNAKULAM, KOCHI 682018. BY ADV SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS INCOME TAX APPEAL HAVING COME UP FOR ADMISSION ON 26.07.2021, ALONG WITH ITA.57/2013 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ITA Nos.57 of 2013 & conn.cases 18 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS MONDAY, THE 26TH DAY OF JULY 2021 / 4TH SRAVANA, 1943 ITA NO. 81 OF 2013 AGAINST THE ORDER IN ITA 416/COCH/2005 DATED 25.10.2012 OF I.T.A.TRIBUNAL,COCHIN BENCH, ERNAKULAM APPELLANT/RESPONDENT IN ITA: SHRI. K.V.TOLIN PROPRIETOR, M/S. TOLIN PRE TREADS, 26/A/111, M.C. ROAD, MATTOOR, KALADY -683 574. BY ADVS. SRI.M.GOPIKRISHNAN NAMBIAR SRI.P.BENNY THOMAS SRI.K.JOHN MATHAI RESPONDENT/APPELLANT IN ITA: COMMISSIONER OF INCOME TAX C.R. BUILDING, I.S PRESS ROAD, ERNAKULAM, KOCHI - 682 018. BY ADV SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS INCOME TAX APPEAL HAVING COME UP FOR ADMISSION ON 26.07.2021, ALONG WITH ITA.57/2013 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ITA Nos.57 of 2013 & conn.cases 19 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS MONDAY, THE 26TH DAY OF JULY 2021 / 4TH SRAVANA, 1943 ITA NO. 82 OF 2013 AGAINST THE ORDER IN ITA 414/COCH/2005 DATED 25.10.2012 OF I.T.A.TRIBUNAL,COCHIN BENCH, ERNAKULAM APPELLANT/RESPONDENT IN ITA: SHRI.K.V.TOLIN M/S.TOLIN PRE-TREADS, 26/1/111, M.C.ROAD, MATTOOR KALADY 683 574 BY ADVS. SRI.M.GOPIKRISHNAN NAMBIAR SRI.P.BENNY THOMAS SRI.K.JOHN MATHAI SMT.PREETHA S.NAIR RESPONDENT/APPELLANT IN ITA: COMMISSIONER OF INCOME TAX C.R. BUILDING, I.S.PRESS ROAD, ERNAKULAM, KOCHI 682018 BY ADV SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS INCOME TAX APPEAL HAVING COME UP FOR ADMISSION ON 26.07.2021, ALONG WITH ITA.57/2013 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ITA Nos.57 of 2013 & conn.cases 20 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS MONDAY, THE 26TH DAY OF JULY 2021 / 4TH SRAVANA, 1943 ITA NO. 86 OF 2013 AGAINST THE ORDER IN ITA 617/COCH/2011 DATED 25.10.2012 OF I.T.A.TRIBUNAL,COCHIN BENCH, ERNAKULAM APPELLANT/RESPONDENT: THE COMMISSIONER OF INCOME TAX COCHIN. BY ADV SRI.JOSE JOSEPH, SC, FOR INCOME TAX RESPONDENT/APPELLANT: M/S. TOLIN RUBBERS PRIVATE LIMITED 26/A/111 M.C.ROAD, MATTOOR, KALADY-683 574. BY ADVS. SRI.M.GOPIKRISHNAN NAMBIAR SRI.K.JOHN MATHAI SRI.JOSON MANAVALAN SRI.KURYAN THOMAS SRI.PAULOSE C. ABRAHAM THIS INCOME TAX APPEAL HAVING COME UP FOR ADMISSION ON 26.07.2021, ALONG WITH ITA.57/2013 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ITA Nos.57 of 2013 & conn.cases 21 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS MONDAY, THE 26TH DAY OF JULY 2021 / 4TH SRAVANA, 1943 ITA NO. 89 OF 2013 AGAINST THE ORDER IN ITA 622/COCH/2011 DATED 25.10.2012 OF I.T.A.TRIBUNAL,COCHIN BENCH, ERNAKULAM APPELLANT: THE COMMISSIONER OF INCOME TAX-I COCHIN BY ADVS. SRI.P.K.R.MENON,SR.COUNSEL, GOI(TAXES) SRI.JOSE JOSEPH, SC, FOR INCOME TAX RESPONDENT: M/S.TOLIN RUBBERS PRIVATE LIMITED 26/A/111, M.C.ROAD, MATTOOR, KALADY 683 574. BY ADVS. SRI.M.GOPIKRISHNAN NAMBIAR SRI.K.JOHN MATHAI SRI.JOSON MANAVALAN SRI.KURYAN THOMAS SRI.PAULOSE C. ABRAHAM THIS INCOME TAX APPEAL HAVING COME UP FOR ADMISSION ON 26.07.2021, ALONG WITH ITA.57/2013 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ITA Nos.57 of 2013 & conn.cases 22 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS MONDAY, THE 26TH DAY OF JULY 2021 / 4TH SRAVANA, 1943 ITA NO. 94 OF 2013 AGAINST THE ORDER IN ITA 621/COCH/2011 DATED 25.10.2012 OF I.T.A.TRIBUNAL,COCHIN BENCH, ERNAKULAM APPELLANT/RESPONDENT: THE COMMISSIONER OF INCOME TAX COCHIN. BY ADVS. SRI.P.K. RAVEENDRANATHA MENON (SR) SRI.JOSE JOSEPH, SC, FOR INCOME TAX RESPONDENT/APPELLANT: M/S. TOLLIN RUBBERS PRIVATE LIMITED 26/A/111, M.C.ROAD, MATTOOR, KALADY - 683 574. BY ADVS. SRI.M.GOPIKRISHNAN NAMBIAR SRI.K.JOHN MATHAI SRI.JOSON MANAVALAN SRI.KURYAN THOMAS SRI.PAULOSE C. ABRAHAM THIS INCOME TAX APPEAL HAVING COME UP FOR ADMISSION ON 26.07.2021, ALONG WITH ITA.57/2013 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ITA Nos.57 of 2013 & conn.cases 23 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS MONDAY, THE 26TH DAY OF JULY 2021 / 4TH SRAVANA, 1943 ITA NO. 95 OF 2013 AGAINST THE ORDER IN ITA 620/COCH/2011 DATED 25.10.2012 OF I.T.A.TRIBUNAL,COCHIN BENCH, ERNAKULAM APPELLANT/RESPONDENT: THE COMMISSIONER OF INCOME TAX-1, COCHIN BY ADVS. SRI.P.K.R.MENON,SR.COUNSEL, GOI(TAXES) SRI.JOSE JOSEPH, SC, FOR INCOME TAX RESPONDENT/APPELLANT: M/S. TOLIN RUBBERS PRIVATE LIMITED 26/A/111, M.C ROAD, MATTOOR, KALADY 683574 BY ADVS. SRI.M.GOPIKRISHNAN NAMBIAR SRI.K.JOHN MATHAI SRI.JOSON MANAVALAN SRI.KURYAN THOMAS SRI.PAULOSE C. ABRAHAM THIS INCOME TAX APPEAL HAVING COME UP FOR ADMISSION ON 26.07.2021, ALONG WITH ITA.57/2013 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ITA Nos.57 of 2013 & conn.cases 24 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS MONDAY, THE 26TH DAY OF JULY 2021 / 4TH SRAVANA, 1943 ITA NO. 115 OF 2013 AGAINST THE ORDER IN ITA 619/COCH/2011 DATED 25.10.2012 OF I.T.A.TRIBUNAL,COCHIN BENCH, ERNAKULAM APPELLANT: THE COMMISSIONER OF INCOME TAX-1 COCHIN. BY ADVS. SRI.P.K.R.MENON,SR.COUNSEL, GOI(TAXES) SRI.JOSE JOSEPH, SC, FOR INCOME TAX RESPONDENT: M/S.TOLIN RUBBERS PRIVATE LIMITED 26/A/111.M.C.ROAD,MATTOOR,KALADY-683574. BY ADVS. SRI.M.GOPIKRISHNAN NAMBIAR SRI.K.JOHN MATHAI SRI.JOSON MANAVALAN SRI.KURYAN THOMAS SRI.PAULOSE C. ABRAHAM THIS INCOME TAX APPEAL HAVING COME UP FOR ADMISSION ON 26.07.2021, ALONG WITH ITA.57/2013 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ITA Nos.57 of 2013 & conn.cases 25 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS MONDAY, THE 26TH DAY OF JULY 2021 / 4TH SRAVANA, 1943 ITA NO. 120 OF 2013 AGAINST THE ORDER IN ITA 618/COCH/2011 DATED 25.10.2012 OF I.T.A.TRIBUNAL,COCHIN BENCH, ERNAKULAM APPELLANT: THE COMMISSIONER OF INCOME TAX-I COCHIN. BY ADV SRI.JOSE JOSEPH, SC, FOR INCOME TAX RESPONDENT: M/S TOLIN RUBBERS PRIVATE LIMITED 26/A/111.M.C.ROAD, MATTOOR, KALADY-683574. BY ADVS. SRI.M.GOPIKRISHNAN NAMBIAR SRI.K.JOHN MATHAI SRI.JOSON MANAVALAN SRI.KURYAN THOMAS SRI.PAULOSE C. ABRAHAM THIS INCOME TAX APPEAL HAVING COME UP FOR ADMISSION ON 26.07.2021, ALONG WITH ITA.57/2013 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ITA Nos.57 of 2013 & conn.cases 26 JUDGMENT [ITA Nos.57/2013, 61/2013, 62/2013, 63/2013, 64/2013, 65/2013, 66/2013, 67/2013, 68/2013, 69/2013, 70/2013, 71/2013, 72/2013, 73/2013, 74/2013, 79/2013, 80/2013, 81/2013, 82/2013, 86/2013, 89/2013, 94/2013, 95/2013, 115/2013, 120/2013] S.V.Bhatti, J. Heard learned Standing Counsel Mr.Jose Joseph and Adv.Kuryan Thomas for the parties. 2. Revenue and the assessee(s) are the appellants in the instant batch of appeals. The details of the appellants and the orders from which the appeals are filed are stated as follows: Sl.No. Assessment year Appellant (Revenue/ Assessee) Appeal before CIT and date of disposal Appeal before ITAT and date of order IT Appeal in High Court 1 1996-1997 Assessee ITA 21 to 26/ALY/CIT- V/EKM/04-05 (1996- 97) dated 22.12.2004 ITA No. 406/Coch/2005 dated 25.10.2012 ITA No.57/2013 2 1996-1997 Assessee ITA-9 to 14/ALY/CIT- V/EKM/04-05 (1996- 97) dated 22.12.2004 ITA No. 412/Coch/2005 dated 25.10.2012 ITA No.61 of 2013 3 1999-2000 Assessee ITA No.15 to 20/ALY/CIT- V/EKM/04-05 dated 6.12.2005 ITA No. 415/Coch/2005 dated 25.10.2012 ITA No.62 of 2013 ITA Nos.57 of 2013 & conn.cases 27 4 1996-1997 Assessee ITA-15 to 20/ALY/CIT- V/EKM/04-05 dated 6.12.2005 ITA No. 418/Coch/2005(19 96-97) dated 25.10.2012 ITA No.63 of 2013 5 1997-98 Assessee ITA-15 to 20/ALY/CIT- V/EKM/04-05 dated 6.12.2005 ITA No. 419/Coch/2005 (1997-98) dated 25.10.2012 ITA No.64 of 2013 6 2000-01 Assessee ITA-15 to 20/ALY/CIT- V/EKM/04-05 dated 6.12.2005 ITA No. 422/Coch/2005(20 00-01) dated 25.10.2012 ITA No.65 of 2013 7 2001-02 Assessee ITA-15 to 20/ALY/CIT- V/EKM/04-05 dated 6.12.2005 ITA No. 423/Coch/2005 (2001-02) dated 25.10.2012 ITA No.66 of 2013 8 2001-02 Assessee ITA-15 to 20/ALY/CIT- V/EKM/04-05 dated 6.12.2005 ITA No. 411/Coch/2005 (2001-02) dated 25.10.2012 ITA No.67 of 2013 9 1998-99 Assessee ITA-15 to 20/ALY/CIT- V/EKM/04-05 dated 6.12.2005 ITA No. 420/Coch/2005(19 98-99) dated 25.10.2012 ITA No.68 of 2013 10 1997-98 Assessee ITA -15 to 20/ALY/CIT- V/EKM/04-05 dated 6.12.2005 ITA No. 413/Coch/2005 (1997-98) dated 25.10.2012 ITA No.69 of 2013 11 1999-2000 Assessee ITA-15 to 20/ALY/CIT- V/EKM/04-05 dated 6.12.2005 ITA No. 421/Coch/2005 (1999-00) dated 25.10.2012 ITA No.70 of 2013 12 1999-2000 Assessee ITA-15 to 20/ALY/CIT- V/EKM/04-05 dated 6.12.2005 ITA No. 409/Coch/2005(19 99-2000) dated 25.10.2012 ITA No.71 of 2013 13 1997-1998 Assessee ITA-15 to 20/ALY/CIT- V/EKM/04-05 dated 6.12.2005 ITA No. 407/Coch/2005 (1997-98) dated 25.10.2012 ITA No.72 of 2013 14 2000-01 Assessee ITA -21 to 26/ALY/CIT- V/EKM/04-05 dated 22.12.2004 ITA No. 410/Coch/2005 (2000-01) ITA No.73 of 2013 ITA Nos.57 of 2013 & conn.cases 28 15 1998-99 Assessee ITA-15 to 20/ALY/CIT- V/EKM/04-05 dated 6.12.2005 ITA No. 408/Coch/2005 (1998-99) ITA No.74 of 2013 16 2002-03 Assessee ITA-07/ALY/CIT- II/06-07 dated 10.5.2006 ITA No. 457/Coch/2006 (2002-03) dated 25.10.2012 ITA No.79 of 2013 17 2001-02 Assessee ITA-15 to 20/ALY/CIT- V/EKM/04-05 dated 6.12.2005 ITA No. 417/Coch/2005 (2001-02) dated 25.10.2012 ITA No.80 of 2013 18 2000-01 Assessee ITA-15 to 20/ALY/CIT- V/EKM/04-05 dated 6.12.2005 ITA No. 416/Coch/2005(20 00-01) dated 25.10.2012 ITA No.81 of 2013 19 1998-99 Assessee ITA-15 to 20/ALY/CIT- V/EKM/04-05 dated 6.12.2005 ITA No. 414/Coch/2005 (1998-99) dated 25.10.2012 ITA No.82 of 2013 20 1996-97 Revenue ITA-1 to 6/R- 4/E/CIT(A)-II/2011- 12 dated 19.10.2011 ITA No. 617/Coch/2011 dated 25.10.2012 ITA No.86 of 2013 21 2001-02 Revenue ITA-1 to 6/R- 4/E/CIT(A)-II/2011- 12 dated 19.10.2011 ITA No. 622/Coch/2011 dated 25.10.2012 ITA No.89 of 2013 22 2000-2001 Revenue ITA-1 to 6/R- 4/E/CIT(A)-II/2011- 12 dated 19.10.2011 ITA No. 621/Coch/2011 dated 25.10.2012 ITA No.94 of 2013 23 1999-2000 Revenue ITA-1 to 6/R- 4/E/CIT(A)-II/2011- 12 dated 19.10.2011 ITA No. 620/Coch/2011 dated 25.10.2012 ITA No.95 of 2013 24 1998-99 Revenue ITA-1 to 6/R- 4/E/CIT(A)-II/2011- 12 dated 19.10.2011 ITA No. 619/Coch/2011 dated 25.10.2012 ITA No.115 of 2013 25 1997-98 Revenue ITA-1 to 6/R- 4/E/CIT(A)-II/2011- 12 dated 19.10.2011 ITA No. 618/Coch/2011 dated 25.10.2012 ITA No.120/2013 ITA Nos.57 of 2013 & conn.cases 29 3. Adv.Kuryan Thomas, on instructions, informs the Court that assessee(s) has availed the option to settle the dispute covered by the dispute pending in the above matters under 'vivad se viswas' scheme now operated by the Government of India. The assessee(s), hence, do not want to prosecute the appeals filed by them. Statement is recorded. In the result, the appeals filed by the assessee(s) are dismissed. 4. The Revenue, aggrieved by the order of Tribunal as noted above has filed a few appeals. 5. The assessee(s) since has availed the option of settling the subject disputes under vivad-se-viswas scheme, the appeals filed by the revenue are dismissed. The assessee(s) is yet to receive certificate in Form No.III from the competent authority. The assessee(s) thereafter is under obligation to pay the amount determined and directed by the department. Considering the stage at which the appeals are dismissed by taking note of the developments taking place during the pendency of the appeal, with a view to protect the interest of the assessee(s) and the revenue, it is made clear that if the assessee(s) could not avail the benefit of settlement or if inspite of passing the order, the assessee(s) fails to deposit the amount stipulated in ITA Nos.57 of 2013 & conn.cases 30 Form No.III and the object of availing the remedy under 'vivad se viswas' gets obliterated and cannot reach a logical conclusion desired in this behalf, then the assessee(s) and the revenue are given liberty to file petition for recalling the instant order and hear their respective appeals on merit. The appeals filed by the assessee(s) and revenue are dismissed by granting liberty as indicated above. sd/- S.V.BHATTI Judge sd/- BECHU KURIAN THOMAS Judge css/ ITA Nos.57 of 2013 & conn.cases 31 APPENDIX OF ITA 57/2013 PETITIONER ANNEXURE ANNEXURE A TRUE COPY OF THE RETURN OF INCOME FOR THE ASSESSMENT YEAR 1996-97 DATED 02.05.2003. ANNEXURE B TRUE COPY OF THE LETTER DATED 15.09.2003 OF THE ASSISTANT COMMISSIONER OF INCOME TAX. ANNEXURE C TRUE COPY OF THE LETTER DATED 04.11.2003 FILED BY THE APPELLANT BEFORE THE ASSISTANT COMMISSIONER OF INCOME TAX. ANNEXURE D TRUE COPY OF THE ORDER DATED 05.01.2004 ISSUED BY THE DEPUTY COMMISSIONER OF INCOME TAX TO THE APPELLANT ANNEXURE E TRUE COPY OF THE ORDER OF THE COMMISSIONER OF INCOME TAX DATED 14.06.2004 AGAINST REVISION APPLICATION FILED BY THE APPELLANT ANNEXURE F TRUE COPY OF THE RE-ASSESSMENT ORDER DATED 29.03.2004 ISSUED BY THE DEPUTY COMMISSIONER OF INCOME TAX TO THE APPELLANT ANNEXURE G TRUE COPY OF THE ORDER DATED 22.12.2004 OF THE COMMISSIONER OF INCOME TAX (APPEALS) ISSUED TO M/S TOLIN RUBBERS ANNEXURE H TRUE COPY OF THE LETTER DATED 27.10.2004 OF THE CENTRAL EXCISE AUTHORITIES TO M/S TOLIN RUBBERS ANNEXURE I TRUE COPY OF THE APPEAL PETITION DATED 01.04.2005 FOR THE YEAR 1996-97 FILED BY THE DEPARTMENT WITHOUT ITS ANNEXURES ANNEXURE J TRUE COPY OF THE ORDER DATED 18.05.2007 OF THE INCOME TAX APPELLATE TRIBUNAL TO THE APPELLANT ANNEXURE K TRUE COPY OF THE JUDGMENT OF THE HONOURABLE HIGH COURT IN ITA NO.124 OF 2007 AND CONNECTED CASES IN K P VARKEY VS.DEPUTY COMMISSIONER OF INCOME TAX DATED 01.11.2007 ANNEXURE L TRUE COPY OF THE ARGUMENT NOTE DATED 8TH AUGUST 2012 FILED BEFORE THE HONOURABLE TRIBUNAL ANNEXURE M TRUE COPY OF THE ORDER DATED 06.12.2005 ISSUED BY THE COMMISSIONER OF INCOME TAX (APPEALS) TO M/S.TOJA TYRES & TREADS (P) LTD. ANNEXURE N TRUE COPY OF THE COMMON ORDER DATED 25.10.2012 OF THE INCOME TAX APPELLATE TRIBUNAL ITA Nos.57 of 2013 & conn.cases 32 APPENDIX OF ITA 61/2013 PETITIONER ANNEXURE ANNEXURE A TRUE COPY OF THE RETURN OF INCOME FOR THE ASSESSMENT YEAR 1996-97 DATED 02.05.2003. ANNEXURE B TRUE COPY OF THE LETTER DATED 17.09.2003 OF THE ASSISTANT COMMISSIONER OF INCOME TAX. ANNEXURE C TRUE COPY OF THE LETTER DATED 04.11.2003 FILED BY THE APPELLANT BEFORE THE ASSISTANT COMMISSIONER OF INCOME TAX. ANNEXURE D TRUE COPY OF THE ORDER DATED 05.01.2004 ISSUED BY THE DEPUTY COMMISSIONER OF INCOME TAX TO THE APPELLANT ANNEXURE E TRUE COPY OF THE ORDER OF THE COMMISSIONER OF INCOME TAX DATED 14.06.2004 AGAINST REVISION APPLICATION FILED BY THE APPELLANT ANNEXURE F TRUE COPY OF THE RE-ASSESSMENT ORDER DATED 29.03.2004 ISSUED BY THE DEPUTY COMMISSIONER OF INCOME TAX TO THE APPELLANT ANNEXURE G TRUE COPY OF THE ORDER DATED 22.12.2004 OF THE COMMISSIONER OF INCOME TAX (APPEALS) ISSUED TO M/S TOLIN PRE-TREADS ANNEXURE H TRUE COPY OF THE LETTER DATED 27.10.2004 OF THE CENTRAL EXCISE AUTHORITIES TO M/S TOLIN PRE-TREADS ANNEXURE I TRUE COPY OF THE APPEAL PETITION DATED 01.04.2005 FOR THE YEAR 1996-97 FILED BY THE DEPARTMENT WITHOUT ITS ANNEXURES ANNEXURE J TRUE COPY OF THE ORDER DATED 18.05.2007 OF THE INCOME TAX APPELLATE TRIBUNAL TO THE APPELLANT ANNEXURE K TRUE COPY OF THE JUDGMENT OF THE HONOURABLE HIGH COURT IN ITA NO.124 OF 2007 AND CONNECTED CASES IN K P VARKEY VS.DEPUTY COMMISSIONER OF INCOME TAX DATED 01.11.2007 ANNEXURE L TRUE COPY OF THE ARGUMENT NOTE DATED 8TH AUGUST 2012 FILED BEFORE THE HONOURABLE TRIBUNAL ANNEXURE M TRUE COPY OF THE ORDER DATED 06.12.2005 ISSUED BY THE COMMISSIONER OF INCOME TAX (APPEALS) TO M/S.TOJA TYRES & TREADS (P) LTD. ANNEXURE N TRUE COPY OF THE COMMON ORDER DATED 25.10.2012 OF THE INCOME TAX APPELLATE TRIBUNAL ITA Nos.57 of 2013 & conn.cases 33 APPENDIX OF ITA 62/2013 PETITIONER ANNEXURE ANNEXURE A TRUE COPY OF THE RETURN OF INCOME FOR THE ASSESSMENT YEAR 1999-2000 DATED 02.05.2003. ANNEXURE B TRUE COPY OF THE LETTER DATED 17.09.2003 OF THE ASSISTANT COMMISSIONER OF INCOME TAX. ANNEXURE C TRUE COPY OF THE LETTER DATED 04.11.2003 FILED BY THE APPELLANT BEFORE THE ASSISTANT COMMISSIONER OF INCOME TAX. ANNEXURE D TRUE COPY OF THE ORDER DATED 05.01.2004 ISSUED BY THE DEPUTY COMMISSIONER OF INCOME TAX TO THE APPELLANT ANNEXURE E TRUE COPY OF THE ORDER OF THE COMMISSIONER OF INCOME TAX DATED 14.06.2004 AGAINST REVISION APPLICATION FILED BY THE APPELLANT ANNEXURE F TRUE COPY OF THE RE-ASSESSMENT ORDER DATED 29.03.2004 ISSUED BY THE DEPUTY COMMISSIONER OF INCOME TAX TO THE APPELLANT ANNEXURE G TRUE COPY OF THE ORDER DATED 22.12.2004 OF THE COMMISSIONER OF INCOME TAX (APPEALS) ISSUED TO M/S TOLIN PRE-TREADS ANNEXURE H TRUE COPY OF THE LETTER DATED 27.10.2004 OF THE CENTRAL EXCISE AUTHORITIES TO M/S TOLIN PRE-TREADS ANNEXURE I TRUE COPY OF THE APPEAL PETITION DATED 01.04.2005 FOR THE YEAR 1999-2000 FILED BY THE DEPARTMENT WITHOUT ITS ANNEXURES ANNEXURE J TRUE COPY OF THE ORDER DATED 18.05.2007 OF THE INCOME TAX APPELLATE TRIBUNAL TO THE APPELLANT ANNEXURE K TRUE COPY OF THE JUDGMENT OF THE HONOURABLE HIGH COURT IN ITA NO.124 OF 2007 AND CONNECTED CASES IN K P VARKEY VS.DEPUTY COMMISSIONER OF INCOME TAX DATED 01.11.2007 ANNEXURE L TRUE COPY OF THE ARGUMENT NOTE DATED 8TH AUGUST 2012 FILED BEFORE THE HONOURABLE TRIBUNAL ANNEXURE M TRUE COPY OF THE ORDER DATED 06.12.2005 ISSUED BY THE COMMISSIONER OF INCOME TAX (APPEALS) TO M/S.TOJA TYRES & TREADS (P) LTD. ANNEXURE N TRUE COPY OF THE COMMON ORDER DATED 25.10.2012 OF THE INCOME TAX APPELLATE TRIBUNAL ITA Nos.57 of 2013 & conn.cases 34 APPENDIX OF ITA 63/2013 PETITIONER ANNEXURE ANNEXURE A TRUE COPY OF THE RETURN OF INCOME FOR THE ASSESSMENT YEAR 1996-97 DATED 02.05.2003. ANNEXURE B TRUE COPY OF THE LETTER DATED 17.09.2003 OF THE ASSISTANT COMMISSIONER OF INCOME TAX. ANNEXURE C TRUE COPY OF THE LETTER DATED 04.11.2003 FILED BY THE APPELLANT BEFORE THE ASSISTANT COMMISSIONER OF INCOME TAX. ANNEXURE D TRUE COPY OF THE ORDER DATED 05.01.2004 ISSUED BY THE DEPUTY COMMISSIONER OF INCOME TAX TO THE APPELLANT. ANNEXURE E TRUE COPY OF THE ORDER OF THE COMMISSIONER OF INCOME TAX DATED 14.06.2004 AGAINST REVISION APPLICATION FILED BY THE APPELLANT. ANNEXURE F TRUE COPY OF THE RE-ASSESSMENT ORDER DATED 29.03.2004 ISSUED BY THE DEPUTY COMMISSIONER OF INCOME TAX TO THE APPELLANT. ANNEXURE G TRUE COPY OF THE ORDER DATED 22.12.2004 OF THE COMMISSIONER OF INCOME TAX (APPEALS) ISSUED TO M/S.TOSHMA RUBBER PRODUCTS. ANNEXURE H TRUE COPY OF THE ORDER DATED 27.10.2004 OF THE CENTRAL EXCISE AUTHORITIES TO M/S.TOSHMA RUBBER PRODUCTS. ANNEXURE I TRUE COPY OF THE APPEAL PETITION DATED 01.04.2005 FOR THE YEAR 1996-97 FILED BY THE DEPARTMENT WITHOUT ITS ANNEXURES. ANNEXURE J TRUE COPY OF THE ORDER DATED 18.5.2007 OF THE INCOME TAX APPELLATE TRIBUNAL TO THE APPELLANT. ANNEXURE K TRUE COPY OF THE JUDGMENT OF THE HONOURABLE HIGH COURT IN I T A NO.124 OF 2007 AND CONNECTED IN K P VARKEY VS. DEPUTY COMMISSIONER OF INCOME TAX DATED 01.11.2007. ANNEXURE L TRUE COPY OF THE ARGUMENT NOTE DATED 8TH AUGUST 2012 FILED BEFORE THE HONOURABLE TRIBUNAL. ANNEXURE M TRUE COPY OF THE ORDER DATED 06.12.2005 ISSUED BY THE COMMISSIONER OF INCOME TAX (APPEALS) TO M/S.TOJA TYRES & TREADS (P) LTD. ANNEXURE N TRUE COPY OF THE COMMON ORDER DATED 25.10.2012 OF THE INCOME TAX APPELLATE TRIBUNAL. ITA Nos.57 of 2013 & conn.cases 35 APPENDIX OF ITA 64/2013 PETITIONER ANNEXURE ANNEXURE A TRUE COPY OF THE RETURN OF INCOME FOR THE ASSESSMENT YEAR 1997-98 DATED 02.05.2003. ANNEXURE B TRUE COPY OF THE LETTER DATED 17.09.2003 OF THE ASSISTANT COMMISSIONER OF INCOME TAX. ANNEXURE C TRUE COPY OF THE LETTER DATED 04.11.2003 FILED BY THE APPELLANT BEFORE THE ASSISTANT COMMISSIONER OF INCOME TAX. ANNEXURE D TRUE COPY OF THE ORDER DATED 05.01.2004 ISSUED BY THE DEPUTY COMMISSIONER OF INCOME TAX TO THE APPELLANT. ANNEXURE E TRUE COPY OF THE ORDER OF THE COMMISSIONER OF INCOME TAX DATED 14.06.2004 AGAINST REVISION APPLICATION FILED BY THE APPELLANT. ANNEXURE F TRUE COPY OF THE RE-ASSESSMENT ORDER DATED 29.03.2004 ISSUED BY THE DEPUTY COMMISSIONER OF INCOME TAX TO THE APPELLANT. ANNEXURE G TRUE COPY OF THE ORDER DATED 22.12.2004 OF THE COMMISSIONER OF INCOME TAX (APPEALS) ISSUED TO M/S.TOSHMA RUBBER PRODUCTS. ANNEXURE H TRUE COPY OF THE ORDER DATED 27.10.2004 OF THE CENTRAL EXCISE AUTHORITIES TO M/S.TOSHMA RUBBER PRODUCTS. ANNEXURE I TRUE COPY OF THE APPEAL PETITION DATED 01.04.2005 FOR THE YEAR 1997-98 FILED BY THE DEPARTMENT WITHOUT ITS ANNEXURES. ANNEXURE J TRUE COPY OF THE ORDER DATED 18.5.2007 OF THE INCOME TAX APPELLATE TRIBUNAL TO THE APPELLANT. ANNEXURE K TRUE COPY OF THE JUDGMENT OF THE HONORABLE HIGH COURT IN I T A NO.124 OF 2007 AND CONNECTED IN K P VARKEY VS. DEPUTY COMMISSIONER OF INCOME TAX DATED 01.11.2007. ANNEXURE L TRUE COPY OF THE ARGUMENT NOTE DATED 8TH AUGUST 2012 FILED BEFORE THE HONOURABLE TRIBUNAL. ANNEXURE M TRUE COPY OF THE ORDER DATED 06.12.2005 ISSUED BY THE COMMISSIONER OF INCOME TAX (APPEALS) TO M/S.TOJA TYRES & TREADS (P) LTD. ANNEXURE N TRUE COPY OF THE COMMON ORDER DATED 25.10.2012 OF THE INCOME TAX APPELLATE TRIBUNAL. ITA Nos.57 of 2013 & conn.cases 36 APPENDIX OF ITA 65/2013 PETITIONER ANNEXURE ANNEXURE A TRUE COPY OF THE RETURN OF INCOME FOR THE ASSESSMENT YEAR 2000-01 DATED 02.05.2003. ANNEXURE B TRUE COPY OF THE LETTER DATED 17.09.2003 OF THE ASSISTANT COMMISSIONER OF INCOME TAX. ANNEXURE C TRUE COPY OF THE LETTER DATED 04.11.2003 FILED BY THE APPELLANT BEFORE THE ASSISTANT COMMISSIONER OF INCOME TAX. ANNEXURE D TRUE COPY OF THE ORDER DATED 05.01.2004 ISSUED BY THE DEPUTY COMMISSIONER OF INCOME TAX TO THE APPELLANT. ANNEXURE E TRUE COPY OF THE ORDER OF THE COMMISSIONER OF INCOME TAX DATED 14.06.2004 AGAINST REVISION APPLICATION FILED BY THE APPELLANT. ANNEXURE F TRUE COPY OF THE RE-ASSESSMENT ORDER DATED 29.03.2004 ISSUED BY THE DEPUTY COMMISSIONER OF INCOME TAX TO THE APPELLANT. ANNEXURE G TRUE COPY OF THE ORDER DATED 22.12.2004 OF THE COMMISSIONER OF INCOME TAX (APPEALS) ISSUED TO M/S.TOSHMA RUBBER PRODUCTS. ANNEXURE H TRUE COPY OF THE LETTER DATED 27.10.2004 OF THE CENTRAL EXCISE AUTHORITIES TO M/S.TOSHMA RUBBER PRODUCTS. ANNEXURE I TRUE COPY OF THE APPEAL PETITION DATED 01.04.2005 FOR THE YEAR 2000-01 FILED BY THE DEPARTMENT WITHOUT ITS ANNEXURES. ANNEXURE J TRUE COPY OF THE ORDER DATED 18.5.2007 OF THE INCOME TAX APPELLATE TRIBUNAL TO THE APPELLANT. ANNEXURE K TRUE COPY OF THE JUDGMENT OF THE HONORABLE HIGH COURT IN I T A NO.124 OF 2007 AND CONNECTED IN K P VARKEY VS. DEPUTY COMMISSIONER OF INCOME TAX DATED 01.11.2007. ANNEXURE L TRUE COPY OF THE ARGUMENT NOTE DATED 8TH AUGUST 2012 FILED BEFORE THE HONOURABLE TRIBUNAL. ANNEXURE M TRUE COPY OF THE ORDER DATED 06.12.2005 ISSUED BY THE COMMISSIONER OF INCOME TAX (APPEALS) TO M/S.TOJA TYRES & TREADS (P) LTD. ANNEXURE N TRUE COPY OF THE COMMON ORDER DATED 25.10.2012 OF THE INCOME TAX APPELLATE TRIBUNAL. ITA Nos.57 of 2013 & conn.cases 37 APPENDIX OF ITA 66/2013 PETITIONER ANNEXURE ANNEXURE A TRUE COPY OF THE RETURN OF INCOME FOR THE ASSESSMENT YEAR 2001-02 DATED 02.05.2003. ANNEXURE B TRUE COPY OF THE LETTER DATED 17.09.2003 OF THE ASSISTANT COMMISSIONER OF INCOME TAX. ANNEXURE C TRUE COPY OF THE LETTER DATED 04.11.2003 FILED BY THE APPELLANT BEFORE THE ASSISTANT COMMISSIONER OF INCOME TAX. ANNEXURE D TRUE COPY OF THE ORDER DATED 05.01.2004 ISSUED BY THE DEPUTY COMMISSIONER OF INCOME TAX TO THE APPELLANT. ANNEXURE E TRUE COPY OF THE ORDER OF THE COMMISSIONER OF INCOME TAX DATED 14.06.2004 AGAINST REVISION APPLICATION FILED BY THE APPELLANT. ANNEXURE F TRUE COPY OF THE RE-ASSESSMENT ORDER DATED 29.03.2004 ISSUED BY THE DEPUTY COMMISSIONER OF INCOME TAX TO THE APPELLANT. ANNEXURE G TRUE COPY OF THE ORDER DATED 22.12.2004 OF THE COMMISSIONER OF INCOME TAX (APPEALS) ISSUED TO M/S.TOSHMA RUBBER PRODUCTS. ANNEXURE H TRUE COPY OF THE LETTER DATED 27.10.2004 OF THE CENTRAL EXCISE AUTHORITIES TO M/S.TOSHMA RUBBER PRODUCTS. ANNEXURE I TRUE COPY OF THE APPEAL PETITION DATED 01.04.2005 FOR THE YEAR 2001-02 FILED BY THE DEPARTMENT WITHOUT ITS ANNEXURES. ANNEXURE J TRUE COPY OF THE ORDER DATED 18.5.2007 OF THE INCOME TAX APPELLATE TRIBUNAL TO THE APPELLANT. ANNEXURE K TRUE COPY OF THE JUDGMENT OF THE HONORABLE HIGH COURT IN I T A NO.124 OF 2007 AND CONNECTED IN K P VARKEY VS. DEPUTY COMMISSIONER OF INCOME TAX DATED 01.11.2007. ANNEXURE L TRUE COPY OF THE ARGUMENT NOTE DATED 8TH AUGUST 2012 FILED BEFORE THE HONOURABLE TRIBUNAL. ANNEXURE M TRUE COPY OF THE ORDER DATED 06.12.2005 ISSUED BY THE COMMISSIONER OF INCOME TAX (APPEALS) TO M/S.TOJA TYRES & TREADS (P) LTD. ANNEXURE N TRUE COPY OF THE COMMON ORDER DATED 25.10.2012 OF THE INCOME TAX APPELLATE TRIBUNAL. ITA Nos.57 of 2013 & conn.cases 38 APPENDIX OF ITA 67/2013 PETITIONER ANNEXURE ANNEXURE A TRUE COPY OF THE RETURN OF INCOME FOR THE ASSESSMENT YEAR 2001-02 DATED 02.05.2003. ANNEXURE B TRUE COPY OF THE LETTER DATED 15.09.2003 OF THE ASSISTANT COMMISSIONER OF INCOME TAX. ANNEXURE C TRUE COPY OF THE LETTER DATED 04.11.2003 FILED BY THE APPELLANT BEFORE THE ASSISTANT COMMISSIONER OF INCOME TAX. ANNEXURE D TRUE COPY OF THE ORDER DATED 05.01.2004 ISSUED BY THE DEPUTY COMMISSIONER OF INCOME TAX TO THE APPELLANT. ANNEXURE E TRUE COPY OF THE ORDER OF THE COMMISSIONER OF INCOME TAX DATED 14.06.2004 AGAINST REVISION APPLICATION FILED BY THE APPELLANT. ANNEXURE F TRUE COPY OF THE RE-ASSESSMENT ORDER DATED 29.3.2004 ISSUED BY THE DEPUTY COMMISSIONER OF INCOME TAX TO THE APPELLANT ANNEXURE G TRUE COPY OF THE ORDER DATED 22.12.2004 OF THE COMMISSIONER OF INCOME TAX (APPEALS) ISSUED TO M/S TOLIN RUBBERS ANNEXURE H TRUE COPY OF THE LETTER DATED 27.10.2004 OF THE CENTRAL EXCISE AUTHORITIES TO M/S.TOSHMA RUBBER PRODUCTS. ANNEXURE I TRUE COPY OF THE APPEAL PETITION DATED 01.04.2005 FOR THE YEAR 2001-02 FILED BY THE DEPARTMENT WITHOUT ITS ANNEXURES. ANNEXURE J TRUE COPY OF THE ORDER DATED 18.5.2007 OF THE INCOME TAX APPELLATE TRIBUNAL TO THE APPELLANT. ANNEXURE K TRUE COPY OF THE JUDGMENT OF THE HONORABLE HIGH COURT IN I T A NO.124 OF 2007 AND CONNECTED IN K P VARKEY VS. DEPUTY COMMISSIONER OF INCOME TAX DATED 01.11.2007. ANNEXURE L TRUE COPY OF THE ARGUMENT NOTE DATED 8TH AUGUST 2012 FILED BEFORE THE HONOURABLE TRIBUNAL. ANNEXURE M TRUE COPY OF THE ORDER DATED 06.12.2005 ISSUED BY THE COMMISSIONER OF INCOME TAX (APPEALS) TO M/S.TOJA TYRES & TREADS (P) LTD. ANNEXURE N TRUE COPY OF THE COMMON ORDER DATED 25.10.2012 OF THE INCOME TAX APPELLATE TRIBUNAL. ITA Nos.57 of 2013 & conn.cases 39 APPENDIX OF ITA 68/2013 PETITIONER ANNEXURE ANNEXURE A TRUE COPY OF THE RETURN OF INCOME FOR THE ASSESSMENT YEAR 1998-99 DATED 02.05.2003. ANNEXURE B TRUE COPY OF THE LETTER DATED 17.09.2003 OF THE ASSISTANT COMMISSIONER OF INCOME TAX. ANNEXURE C TRUE COPY OF THE LETTER DATED 04.11.2003 FILED BY THE APPELLANT BEFORE THE ASSISTANT COMMISSIONER OF INCOME TAX. ANNEXURE D TRUE COPY OF THE ORDER DATED 05.01.2004 ISSUED BY THE DEPUTY COMMISSIONER OF INCOME TAX TO THE APPELLANT. ANNEXURE E TRUE COPY OF THE ORDER OF THE COMMISSIONER OF INCOME TAX DATED 14.06.2004 AGAINST REVISION APPLICATION FILED BY THE APPELLANT. ANNEXURE F TRUE COPY OF THE RE-ASSESSMENT ORDER DATED 29.03.2004 ISSUED BY THE DEPUTY COMMISSIONER OF INCOME TAX TO THE APPELLANT. ANNEXURE G TRUE COPY OF THE ORDER DATED 22.12.2004 OF THE COMMISSIONER OF INCOME TAX (APPEALS) ISSUED TO M/S.TOSHMA RUBBER PRODUCTS. ANNEXURE H TRUE COPY OF THE LETTER DATED 27.10.2004 OF THE CENTRAL EXCISE AUTHORITIES TO M/S.TOSHMA RUBBER PRODUCTS. ANNEXURE I TRUE COPY OF THE APPEAL PETITION DATED 01.04.2005 FOR THE YEAR 1998-99 FILED BY THE DEPARTMENT WITHOUT ITS ANNEXURES. ANNEXURE J TRUE COPY OF THE ORDER DATED 18.5.2007 OF THE INCOME TAX APPELLATE TRIBUNAL TO THE APPELLANT. ANNEXURE K TRUE COPY OF THE JUDGMENT OF THE HONORABLE HIGH COURT IN I T A NO.124 OF 2007 AND CONNECTED IN K P VARKEY VS. DEPUTY COMMISSIONER OF INCOME TAX DATED 01.11.2007. ANNEXURE L TRUE COPY OF THE ARGUMENT NOTE DATED 8TH AUGUST 2012 FILED BEFORE THE HONOURABLE TRIBUNAL. ANNEXURE M TRUE COPY OF THE ORDER DATED 06.12.2005 ISSUED BY THE COMMISSIONER OF INCOME TAX (APPEALS) TO M/S.TOJA TYRES & TREADS (P) LTD. ANNEXURE N TRUE COPY OF THE COMMON ORDER DATED 25.10.2012 OF THE INCOME TAX APPELLATE TRIBUNAL. ITA Nos.57 of 2013 & conn.cases 40 APPENDIX OF ITA 69/2013 PETITIONER ANNEXURE ANNEXURE A TRUE COPY OF THE RETURN OF INCOME FOR THE ASSESSMENT YEAR 1996-97 DATED 02.05.2003. ANNEXURE B TRUE COPY OF THE LETTER DATED 17.09.2003 OF THE ASSISTANT COMMISSIONER OF INCOME TAX. ANNEXURE C TRUE COPY OF THE LETTER DATED 04.11.2003 FILED BY THE APPELLANT BEFORE THE ASSISTANT COMMISSIONER OF INCOME TAX. ANNEXURE D TRUE COPY OF THE ORDER DATED 05.01.2004 ISSUED BY THE DEPUTY COMMISSIONER OF INCOME TAX TO THE APPELLANT. ANNEXURE E TRUE COPY OF THE ORDER OF THE COMMISSIONER OF INCOME TAX DATED 14.06.2004 AGAINST REVISION APPLICATION FILED BY THE APPELLANT. ANNEXURE F TRUE COPY OF THE RE-ASSESSMENT ORDER DATED 29.03.2004 ISSUED BY THE DEPUTY COMMISSIONER OF INCOME TAX TO THE APPELLANT. ANNEXURE G TRUE COPY OF THE ORDER DATED 22.12.2004 OF THE COMMISSIONER OF INCOME TAX (APPEALS) ISSUED TO M/S.TOSHMA RUBBER PRODUCTS. ANNEXURE H TRUE COPY OF THE LETTER DATED 27.10.2004 OF THE CENTRAL EXCISE AUTHORITIES TO M/S.TOSHMA RUBBER PRODUCTS. ANNEXURE I TRUE COPY OF THE APPEAL PETITION DATED 01.04.2005 FOR THE YEAR 1997-98 FILED BY THE DEPARTMENT WITHOUT ITS ANNEXURES. ANNEXURE J TRUE COPY OF THE ORDER DATED 18.5.2007 OF THE INCOME TAX APPELLATE TRIBUNAL TO THE APPELLANT. ANNEXURE K TRUE COPY OF THE JUDGMENT OF THE HONORABLE HIGH COURT IN I T A NO.124 OF 2007 AND CONNECTED IN K P VARKEY VS. DEPUTY COMMISSIONER OF INCOME TAX DATED 01.11.2007. ANNEXURE L TRUE COPY OF THE ARGUMENT NOTE DATED 8TH AUGUST 2012 FILED BEFORE THE HONOURABLE TRIBUNAL. ANNEXURE M TRUE COPY OF THE ORDER DATED 06.12.2005 ISSUED BY THE COMMISSIONER OF INCOME TAX (APPEALS) TO M/S.TOJA TYRES & TREADS (P) LTD. ANNEXURE N TRUE COPY OF THE COMMON ORDER DATED 25.10.2012 OF THE INCOME TAX APPELLATE TRIBUNAL. ITA Nos.57 of 2013 & conn.cases 41 APPENDIX OF ITA 70/2013 PETITIONER ANNEXURE ANNEXURE A TRUE COPY OF THE RETURN OF INCOME FOR THE ASSESSMENT YEAR 1999-00 DATED 02.05.2003. ANNEXURE B TRUE COPY OF THE LETTER DATED 17.09.2003 OF THE ASSISTANT COMMISSIONER OF INCOME TAX. ANNEXURE C TRUE COPY OF THE LETTER DATED 04.11.2003 FILED BY THE APPELLANT BEFORE THE ASSISTANT COMMISSIONER OF INCOME TAX ANNEXURE D TRUE COPY OF THE ORDER DATED 05.01.2004 ISSUED BY THE DEPUTY COMMISSIONER OF INCOME TAX TO THE APPELLANT ANNEXURE E TRUE COPY OF THE ORDER OF THE COMMISSIONER OF INCOME TAX DATED 14.06.2004 AGAINST REVISION APPLICATION FILED BY THE APPELLANT ANNEXURE F TRUE COPY OF THE RE-ASSESSMENT ORDER DATED 29.03.2004 ISSUED BY THE DEPUTY COMMISSIONER OF INCOME TAX TO THE APPELLANT. ANNEXURE G TRUE COPY OF THE ORDER DATED 22.12.2004 OF THE COMMISSIONER OF INCOME TAX (APPEALS) ISSUED TO M/S TOSHMA RUBBER PRODUCTS ANNEXURE H TRUE COPY OF THE LETTER DATED 27.10.2004 OF THE CENTRAL EXCISE AUTHORITIES TO M/S TOSHMA RUBBER PRODUCTS ANNEXURE I TRUE COPY OF THE APPEAL PETITION DATED 01.04.2005 FOR THE YEAR 1999-00 FILED BY THE DEPARTMENT WITHOUT ITS ANNEXURES ANNEXURE J TRUE COPY OF THE ORDER DATED 18.05.2007 OF THE INCOME TAX APPELLATE TRIBUNAL TO THE APPELLANT ANNEXURE K TRUE COPY OF THE JUDGMENT OF THE HONOURABLE HIGH COURT IN ITA NO.124 OF 2007 AND CONNECTED CASES IN K.P. VARKEY VS. DEPUTY COMMISSIONER OF INCOME TAX DATED 01.11.2007. ANNEXURE L TRUE COPY OF THE ARGUMENT NOTE DATED 8TH AUGUST 2012 FILED BEFORE THE HONOURABLE TRIBUNAL ANNEXURE M TRUE COPY OF THE ORDER DATED 06.12.2005 ISSUED BY THE COMMISSIONER OF INCOME TAX (APPEALS)TO M/S. TOJA TYRES & TREADS (P) LTD. ANNEXURE N TRUE COPY OF THE COMMON ORDER DATED 25.10.2012 OF THE INCOME TAX APPELLATE TRIBUNAL ITA Nos.57 of 2013 & conn.cases 42 APPENDIX OF ITA 71/2013 PETITIONER ANNEXURE ANNEXURE A TRUE COPY OF THE RETURN OF INCOME FOR THE ASSESSMENT YEAR 1999-2000 DATED 02.05.2003. ANNEXURE B TRUE COPY OF THE LETTER DATED 15.09.2003 OF THE ASSISTANT COMMISSIONER OF INCOME TAX. ANNEXURE C TRUE COPY OF THE LETTER DATED 04.11.2003 FILED BY THE APPELLANT BEFORE THE ASSISTANT COMMISSIONER OF INCOME TAX. ANNEXURE ANNEXURE D: TRUE COPY OF THE ORDER DATED 05.01.2004 ISSUED BY THE DEPUTY COMMISSIONER OF INCOME TAX TO THE APPELLANT ANNEXURE E TRUE COPY OF THE ORDER OF THE COMMISSIONER OF INCOME TAX DATED 14.06.2004 AGAINST REVISION APPLICATION FILED BY THE APPELLANT ANNEXURE F TRUE COPY OF THE RE-ASSESSMENT ORDER DATED 29.03.2004 ISSUED BY THE DEPUTY COMMISSIONER OF INCOME TAX TO THE APPELLANT ANNEXURE G TRUE COPY OF THE ORDER DATED 22.12.2004 OF THE COMMISSIONER OF INCOME TAX (APPEALS) ISSUED TO M/S TOLIN RUBBERS ANNEXURE H TRUE COPY OF THE LETTER DATED 27.10.2004 OF THE CENTRAL EXCISE AUTHORITIES TO M/S TOLIN RUBBERS ANNEXURE I TRUE COPY OF THE APPEAL PETITION DATED 01.04.2005 FOR THE YEAR 19992000 FILED BY THE DEPARTMENT WITHOUT ITS ANNEXURES ANNEXURE J TRUE COPY OF THE ORDER DATED 18.05.2007 OF THE INCOME TAX APPELLATE TRIBUNAL TO THE APPELLANT ANNEXURE K TRUE COPY OF THE JUDGMENT OF THE HONOURABLE HIGH COURT IN ITA NO.124 OF 2007 AND CONNECTED CASES IN K P VARKEY VS.DEPUTY COMMISSIONER OF INCOME TAX DATED 01.11.2007 ANNEXURE L TRUE COPY OF THE ARGUMENT NOTE DATED 8TH AUGUST 2012 FILED BEFORE THE HONOURABLE TRIBUNAL ANNEXURE M TRUE COPY OF THE ORDER DATED 06.12.2005 ISSUED BY THE COMMISSIONER OF INCOME TAX (APPEALS) TO M/S.TOJA TYRES & TREADS (P) LTD. ANNEXURE N TRUE COPY OF THE COMMON ORDER DATED 25.10.2012 OF THE INCOME TAX APPELLATE TRIBUNAL ITA Nos.57 of 2013 & conn.cases 43 APPENDIX OF ITA 72/2013 PETITIONER ANNEXURE ANNEXURE A TRUE COPY OF THE RETURN OF INCOME FOR THE ASSESSMENT YEAR 1997-98 DATED 02.05.2003. ANNEXURE B TRUE COPY OF THE LETTER DATED 15.09.2003 OF THE ASSISTANT COMMISSIONER OF INCOME TAX. ANNEXURE C TRUE COPY OF THE LETTER DATED 04.11.2003 FILED BY THE APPELLANT BEFORE THE ASSISTANT COMMISSIONER OF INCOME TAX ANNEXURE D TRUE COPY OF THE ORDER DATED 05.01.2004 ISSUED BY THE DEPUTY COMMISSIONER OF INCOME TAX TO THE APPELLANT. ANNEXURE E TRUE COPY OF THE ORDER OF THE COMMISSIONER OF INCOME TAX DATED 14.06.2004 AGAINST REVISION APPLICATION FILED BY THE APPELLANT ANNEXURE F TRUE COPY OF THE RE-ASSESSMENT ORDER DATED 29.03.2004 ISSUED BY THE DEPUTY COMMISSIONER OF INCOME TAX TO THE APPELLANT ANNEXURE G TRUE COPY OF THE ORDER DATED 22.12.2004 OF THE COMMISSIONER OF INCOME TAX(APPEALS) ISSUED TO M/S.TOLIN RUBBERS ANNEXURE H TRUE COPY OF THE LETTER DATED 27.10.2004 OF THE CENTRAL EXCISE AUTHORITIES TO M/S.TOLIN RUBBERS ANNEXURE I TRUE COPY OF THE APPEAL PETITION DATED 01.04.2005 FOR THE YEAR 1997-98 FILED BY THE DEPARTMENT WITHOUT ITS ANNEXURES ANNEXURE J TRUE COPY OF THE ORDER DATED 18.05.2007 OF THE INCOME TAX APPELLATE TRIBUNAL TO THE APPELLANT ANNEXURE K TRUE COPY OF THE JUDGMENT OF THE HONOURABLE HIGH COURT IN ITA NO.124 OF 2007 AND CONNECTED CASES IN K.P. VARKEY VS. DEPUTY COMMISSIONER OF INCOME TAX DATED 01.11.2007. ANNEXURE L TRUE COPY OF THE ARGUMENT NOTE DATED 8TH AUGUST 2012 FILED BEFORE THE HONOURABLE TRIBUNAL ANNEXURE M TRUE COPY OF THE ORDER DATED 06.12.2005 ISSUED BY THE COMMISSIONER OF INCOME TAX (APPEALS) TO M/S. TOJA TYRES & TREADS(P) LTD. ANNEXURE N TRUE COPY OF THE COMMON ORDER DATED 25.10.2012 OF THE INCOME TAX APPELLATE TRIBUNAL. ITA Nos.57 of 2013 & conn.cases 44 APPENDIX OF ITA 73/2013 PETITIONER ANNEXURE ANNEXURE A TRUE COPY OF THE RETURN OF INCOME FOR THE ASSESSMENT YEAR 2000-01 DATED 02.05.2003. ANNEXURE B TRUE COPY OF THE LETTER DATED 15.09.2003 OF THE ASSISTANT COMMISSIONER OF INCOME TAX. ANNEXURE C TRUE COPY OF THE LETTER DATED 04.11.2003 FILED BY THE APPELLANT BEFORE THE ASSISTANT COMMISSIONER OF INCOME TAX ANNEXURE D TRUE COPY OF THE ORDER DATED 05.01.2004 ISSUED BY THE DEPUTY COMMISSIONER OF INCOME TAX TO THE APPELLANT. ANNEXURE E TRUE COPY OF THE ORDER OF THE COMMISSIONER OF INCOME TAX DATED 14.06.2004 AGAINST REVISION APPLICATION FILED BY THE APPELLANT ANNEXURE F TRUE COPY OF THE RE-ASSESSMENT ORDER DATED 29.03.2004 ISSUED BY THE DEPUTY COMMISSIONER OF INCOME TAX TO THE APPELLANT ANNEXURE G TRUE COPY OF THE ORDER DATED 22.12.2004 OF THE COMMISSIONER OF INCOME TAX(APPEALS) ISSUED TO M/S.TOLIN RUBBERS ANNEXURE H TRUE COPY OF THE LETTER DATED 27.10.2004 OF THE CENTRAL EXCISE AUTHORITIES TO M/S.TOLIN RUBBERS ANNEXURE I TRUE COPY OF THE APPEAL PETITION DATED 01.04.2005 FOR THE YEAR 2000-01 FILED BY THE DEPARTMENT WITHOUT ITS ANNEXURES ANNEXURE J TRUE COPY OF THE ORDER DATED 18.05.2007 OF THE INCOME TAX APPELLATE TRIBUNAL TO THE APPELLANT ANNEXURE K TRUE COPY OF THE JUDGMENT OF THE HONOURABLE HIGH COURT IN ITA NO.124 OF 2007 AND CONNECTED CASES IN K.P. VARKEY VS. DEPUTY COMMISSIONER OF INCOME TAX DATED 01.11.2007. ANNEXURE L TRUE COPY OF THE ARGUMENT NOTE DATED 8TH AUGUST 2012 FILED BEFORE THE HONOURABLE TRIBUNAL ANNEXURE M TRUE COPY OF THE ORDER DATED 06.12.2005 ISSUED BY THE COMMISSIONER OF INCOME TAX (APPEALS) TO M/S. TOJA TYRES & TREADS(P) LTD. ANNEXURE N TRUE COPY OF THE COMMON ORDER DATED 25.10.2012 OF THE INCOME TAX APPELLATE TRIBUNAL. ITA Nos.57 of 2013 & conn.cases 45 APPENDIX OF ITA 74/2013 PETITIONER ANNEXURE ANNEXURE A TRUE COPY OF THE RETURN OF INCOME FOR THE ASSESSMENT YEAR 1998-99 DATED 02.05.2003. ANNEXURE B TRUE COPY OF THE LETTER DATED 15.09.2003 OF THE ASSISTANT COMMISSIONER OF INCOME TAX. ANNEXURE C TRUE COPY OF THE LETTER DATED 04.11.2003 FILED BY THE APPELLANT BEFORE THE ASSISTANT COMMISSIONER OF INCOME TAX ANNEXURE D TRUE COPY OF THE ORDER DATED 05.01.2004 ISSUED BY THE DEPUTY COMMISSIONER OF INCOME TAX TO THE APPELLANT. ANNEXURE E TRUE COPY OF THE ORDER OF THE COMMISSIONER OF INCOME TAX DATED 14.06.2004 AGAINST REVISION APPLICATION FILED BY THE APPELLANT ANNEXURE F TRUE COPY OF THE RE-ASSESSMENT ORDER DATED 29.03.2004 ISSUED BY THE DEPUTY COMMISSIONER OF INCOME TAX TO THE APPELLANT ANNEXURE G TRUE COPY OF THE ORDER DATED 22.12.2004 OF THE COMMISSIONER OF INCOME TAX(APPEALS) ISSUED TO M/S.TOLIN RUBBERS ANNEXURE H TRUE COPY OF THE LETTER DATED 27.10.2004 OF THE CENTRAL EXCISE AUTHORITIES TO M/S.TOLIN RUBBERS ANNEXURE I TRUE COPY OF THE APPEAL PETITION DATED 01.04.2005 FOR THE YEAR 1997-98 FILED BY THE DEPARTMENT WITHOUT ITS ANNEXURES ANNEXURE J TRUE COPY OF THE ORDER DATED 18.05.2007 OF THE INCOME TAX APPELLATE TRIBUNAL TO THE APPELLANT ANNEXURE K TRUE COPY OF THE JUDGMENT OF THE HONOURABLE HIGH COURT IN ITA NO.124 OF 2007 AND CONNECTED CASES IN K.P. VARKEY VS. DEPUTY COMMISSIONER OF INCOME TAX DATED 01.11.2007. ANNEXURE L TRUE COPY OF THE ARGUMENT NOTE DATED 8TH AUGUST 2012 FILED BEFORE THE HONOURABLE TRIBUNAL ANNEXURE M TRUE COPY OF THE ORDER DATED 06.12.2005 ISSUED BY THE COMMISSIONER OF INCOME TAX (APPEALS) TO M/S. TOJA TYRES & TREADS(P) LTD. ANNEXURE N TRUE COPY OF THE COMMON ORDER DATED 25.10.2012 OF THE INCOME TAX APPELLATE TRIBUNAL. ITA Nos.57 of 2013 & conn.cases 46 APPENDIX OF ITA 79/2013 PETITIONER ANNEXURE ANNEXURE A TRUE COPY OF THE RE-ASSESSMENT ORDER DATED 29.03.2004 ISSUED BY THE ASSESSING OFFICER TO THE APPELLANT. ANNEXURE B TRUE COPY OF THE ORDER DATED 10.05.2006 OF THE COMMISSIONER OF INCOME TAX (APPEALS) ISSUED TO THE APPELLANT. ANNEXURE C TRUE COPY OF THE ORDER DATED 06.12.2005 ISSUED BY THE COMMISSIONER OF INCOME TAX (APPEALS) TO M/S.TOJA TYRES & TREADS (P) LTD. ANNEXURE D TRUE COPY OF THE APPEAL PETITION DATED 04.08.2006 FOR THE YEAR 2002-03 FILED BY THE DEPARTMENT WITHOUT ITS ANNEXURES. ANNEXURE E TRUE COPY OF THE ARGUMENT NOTE DATED 8TH AUGUST 2012 FILED BY THE APPELLANT BEFORE THE HONOURABLE TRIBUNAL. ANNEXURE F TRUE COPY OF THE COMMON ORDER DATED 25.10.2012 ISSUED BY THE INCOME TAX APPELLATE TRIBUNAL TO THE APPELLANT. ANNEXURE G TRUE COPY OF THE REVISED ORDER DATED 31.12.2012 ISSUED BY THE ASSESSING OFFICER GIVING EFFECT TO THE TRIBUNAL'S ORDER. ANNEXURE H TRUE COPY OF THE CHALANS OF PAYMENTS FOR THE ASSESSMENT YEAR 1996-97 DATED 04.07.2003. ANNEXURE I TRUE COPY OF THE CHALANS OF PAYMENTS FOR THE ASSESSMENT YEAR 1998-99 DATED 04.07.2003. ITA Nos.57 of 2013 & conn.cases 47 APPENDIX OF ITA 80/2013 ANNEXURE A TRUE COPY OF THE RETURN OF INCOME FOR THE ASSESSMENT YEAR 2001-02 DATED 02.05.2003 ANNEXURE B TRUE COPY OF THE LETTER DATED 17.09.2003 OF THE ASSISTANT COMMISSIONER OF INCOME TAX ANNEXURE C TRUE COPY OF THE LETTER DATED 04.11.2003 FILED BY THE APPELLANT BEFORE THE ASSISTANT COMMISSIONER OF INCOME TAX ANNEXURE D TRUE COPY OF THE ORDER DATED 05.01.2004 ISSUED BY THE DEPUTY COMMISSIONER OF INCOME TAX TO THE APPELLANT ANNEXURE E TRUE COPY OF THE ORDER OF THE COMMISSIONER OF INCOME TAX DATED 14.06.2004 AGAINST REVISION APPLICATION FILED BY THE APPELLANT ANNEXURE F TRUE COPY OF THE RE-ASSESSMENT ORDER DATED 29.03.2004 ISSUED BY THE DEPUTY COMMISSIONER OF INCOME TAX TO THE APPELLANT ANNEXURE G TRUE COPY OF THE ORDER DATED 22.12.2004 OF THE COMMISSIONER OF INCOME TAX(APPEALS) ISSUED TO M/S. TOLIN PRE-TREADS ANNEXURE H TRUE COPY OF THE LETTER DATED 27.10.2004 OF THE CENTRAL EXCISE AUTHORITIES TO M/S. TOLIN PRE-TREADS ANNEXURE I TRUE COPY OF THE APPEAL PETITION DATED 01.04.2005 FOR THE YEAR 2001-02 FILED BY THE DEPARTMENT WITHOUT ITS ANNEXURES ANNEXURE J TURE COPY OF THE ORDER DATED 18.05.2007 OF THE INCOME TAX APPELLATE TRIBUNAL TO THE APPELLANT ANNEXURE K TRUE COPY OF THE JUDGMENT OF THE HOUNOURABLE HIGH COURT IN ITA NO.124 OF 2007 AND CONNECTED CASES IN KP VARKEY VS. DEPUTY COMMISSIONER OF INCOME TAX DATED 01.11.2007 ANNEXURE L TRUE COPY OF THE ARGUMENT NOTE DATED 8TH AUGUST 2012 FILED BEFORE THE HONOURABLE TRIBUNAL ANNEXURE M TRUE COPY OF THE ORDER DATED 06.12.2005 ISSUED BY THE COMMISSIONER OF INCOME TAX (APPEALS) TO M/S. TOJA TYRES & TREADS (P) LTD ANNEXURE N TRUE COPY OF THE COMMON ORDER DATED 25.10.2012 OF THE INCOME TAX APPELLATE TRIBUNAL ITA Nos.57 of 2013 & conn.cases 48 APPENDIX OF ITA 81/2013 PETITIONER ANNEXURE ANNEXURE A TRUE COPY OF THE RETURN OF INCOME FOR THE ASSESSMENT YEAR 2000-01 DATED 02.05.2003 ANNEXURE B TRUE COPY OF THE LETTER DATED 17.09.2003 OF THE ASSISTANT COMMISSIONER OF INCOME TAX. ANNEXURE C TRUE COPY OF THE LETTER DATED 04.11.2003 FILED BY THE APPELLANT BEFORE THE ASSISTANT COMMISSIONER OF INCOME TAX. ANNEXURE D TRUE COPY OF THE ORDER DATED 05.01.2004 ISSUED BY THE DEPUTY COMMISSIONER OF INCOME TAX TO THE APPELLANT. ANNEXURE E TRUE COPY OF THE ORDER OF THE COMMISSIONER OF INCOME TAX DATED 14.06.2004 AGAINST REVISION APPLICATION FILED BY THE APPELLANT. ANNEXURE F TRUE COPY OF THE RE-ASSESSMENT ORDER DATED 29.03.2004 ISSUED BY THE DEPUTY COMMISSIONER OF INCOME TAX TO THE APPELLANT. ANNEXURE G TRUE COPY OF THE ORDER DATED 22.12.2004 OF THE COMMISSIONER OF INCOME TAX (APPEALS) ISSUED TO M/S.TOLIN PRE-TREADS. ANNEXURE H TRUE COPY OF THE LETTER DATED 27.10.2004 OF THE CENTRAL EXCISE AUTHORITIES TO M/S.TOLIN PRE-TREADS. ANNEXURE I TRUE COPY OF THE APPEAL PETITION DATED 01.04.2005 FOR THE YEAR 2000-01 FILED BY THE DEPARTMENT WITHOUT ITS ANNEXURES. ANNEXURE J TRUE COPY OF THE ORDER DATED 18.5.2007 OF THE INCOME TAX APPELLATE TRIBUNAL TO THE APPELLANT. ANNEXURE K TRUE COPY OF THE JUDGMENT OF THE HONORABLE HIGH COURT IN I T A NO.124 OF 2007 AND CONNECTED CASES IN K P VARKEY VS. DEPUTY COMMISSIONER OF INCOME TAX DATED 01.11.2007. ANNEXURE L TRUE COPY OF THE ARGUMENT NOTE DATED 8TH AUGUST 2012 FILED BEFORE THE HONOURABLE TRIBUNAL. ANNEXURE M TRUE COPY OF THE ORDER DATED 06.12.2005 ISSUED BY THE COMMISSIONER OF INCOME TAX (APPEALS) TO M/S.TOJA TYRES & TREADS (P) LTD. ANNEXURE N TRUE COPY OF THE COMMON ORDER DATED 25.10.2012 OF THE INCOME TAX APPELLATE TRIBUNAL. ITA Nos.57 of 2013 & conn.cases 49 APPENDIX OF ITA 82/2013 PETITIONER ANNEXURE ANNEXURE A TRUE COPY OF THE RETURN OF INCOME FOR THE ASSESSMENT YEAR 1998-99 DATED 02.05.2003 ANNEXURE B TRUE COPY OF THE LETTER DATED 17.09.2003 OF THE ASSISTANT COMMISSIONER OF INCOME TAX. ANNEXURE C TRUE COPY OF THE LETTER DATED 04.11.2003 FILED BY THE APPELLANT BEFORE THE ASSISTANT COMMISSIONER OF INCOME TAX. ANNEXURE D TRUE COPY OF THE ORDER DATED 05.01.2004 ISSUED BY THE DEPUTY COMMISSIONER OF INCOME TAX TO THE APPELLANT. ANNEXURE E TRUE COPY OF THE ORDER OF THE COMMISSIONER OF INCOME TAX DATED 14.06.2004 AGAINST REVISION APPLICATION FILED BY THE APPELLANT. ANNEXURE F TRUE COPY OF THE RE-ASSESSMENT ORDER DATED 29.03.2004 ISSUED BY THE DEPUTY COMMISSIONER OF INCOME TAX TO THE APPELLANT. ANNEXURE G TRUE COPY OF THE ORDER DATED 22.12.2004 OF THE COMMISSIONER OF INCOME TAX (APPEALS) ISSUED TO M/S.TOLIN PRE-TREADS. ANNEXURE H TRUE COPY OF THE LETTER DATED 27.10.2004 OF THE CENTRAL EXCISE AUTHORITIES TO M/S.TOLIN PRE-TREADS. ANNEXURE I TRUE COPY OF THE APPEAL PETITION DATED 01.04.2005 FOR THE YEAR 1998-99 FILED BY THE DEPARTMENT WITHOUT ITS ANNEXURES. ANNEXURE J TRUE COPY OF THE ORDER DATED 18.5.2007 OF THE INCOME TAX APPELLATE TRIBUNAL TO THE APPELLANT. ANNEXURE K TRUE COPY OF THE JUDGMENT OF THE HONORABLE HIGH COURT IN I T A NO.124 OF 2007 AND CONNECTED CASES IN K P VARKEY VS. DEPUTY COMMISSIONER OF INCOME TAX DATED 01.11.2007. ANNEXURE L TRUE COPY OF THE ARGUMENT NOTE DATED 8TH AUGUST 2012 FILED BEFORE THE HONOURABLE TRIBUNAL. ANNEXURE M TRUE COPY OF THE ORDER DATED 06.12.2005 ISSUED BY THE COMMISSIONER OF INCOME TAX (APPEALS) TO M/S.TOJA TYRES & TREADS (P) LTD. ANNEXURE N TRUE COPY OF THE COMMON ORDER DATED 25.10.2012 OF THE INCOME TAX APPELLATE TRIBUNAL. ITA Nos.57 of 2013 & conn.cases 50 APPENDIX OF ITA 86/2013 PETITIONER ANNEXURE ANNEXURE \"A\" COPY OF THE ASSESSMENT ORDER U/S. 260A RWS.143(3) DATED 08.06.2011, PASSED BY THE ASSESSING OFFICER, FOR ASSESSMENT YEAR 1996- 97 ANNEXURE 'B' COPY OF THE CIT(A)'S ORDER DATED 19.10.2011. ANNEXURE 'C' COPY OF THE ADDITIONAL CIT'S LETTER DATED 03.03.2003. ANNEXURE 'D' COPY OF THE ITAT'S ORDER NO. 617- 622/COCH/2011 DATED 25.10.2012 ITA Nos.57 of 2013 & conn.cases 51 APPENDIX OF ITA 89/2013 PETITIONER ANNEXURE ANNEXURE \"A\" COPY OF THE ASSESSMENT ORDER U/S. 260A RWS.143(3) DATED 08.06.2011, PASSED BY THE ASSESSING OFFICER, FOR AY 2001-02 ANNEXURE 'B' COPY OF THE CIT(A)'S ORDER DATED 19.10.2011. ANNEXURE 'C' COPY OF THE ADDITIONAL CIT'S LETTER DATED 03.03.2003. ANNEXURE 'D' COPY OF THE ITAT'S ORDER NO. 617- 622/COCH/2011 DATED 25.10.2012 ITA Nos.57 of 2013 & conn.cases 52 APPENDIX OF ITA 94/2013 PETITIONER ANNEXURE ANNEXURE \"A\" COPY OF THE ASSESSMENT ORDER U/S. 260A RWS.143(3) DATED 08.06.2011, PASSED BY THE ASSESSING OFFICER, FOR AY 2000-01 ANNEXURE 'B' COPY OF THE CIT(A)'S ORDER DATED 19.10.2011. ANNEXURE 'C' COPY OF THE ADDITIONAL CIT'S LETTER DATED 03.03.2003 ANNEXURE 'D' COPY OF THE ITAT'S ORDER NO. 617- 622/COCH/2011.DATED 25.10.2012 ITA Nos.57 of 2013 & conn.cases 53 APPENDIX OF ITA 95/2013 PETITIONER ANNEXURE ANNEXURE A COPY OF THE ASSESSMENT ORDER U/S.260A RWS.143(3) DATED 08.06.2011, PASSED BY THE ASSESSING OFFICER FOR AY 1999-00. ANNEXURE B COPY OF THE CIT(A)'S ORDER DATED 19.10.2011. ANNEXURE C COPY OF THE ADDL.CIT'S LETTER DATED 03.03.2003. ANNEXURE D COPY OF THE ITAT'S ORDER NO.617- 622/COCH/2011, DATED 25.10.2012. ITA Nos.57 of 2013 & conn.cases 54 APPENDIX OF ITA 115/2013 PETITIONER ANNEXURE ANNEXURE P1 COPY OF THE ASSESSMENT ORDER U/S.143(3) DATED 08.06.2011, PASSED BY THE ASSESSING OFFICER FOR AY 1998-99 ANNEXURE P2 COPY OF THE CIT (A)'S ORDER DATED 19.10.2011. ANNEXURE P3 COPY OF THE ADDL. CIT'S LETTER DATED 03.03.2003. ANNEXURE P4 COPY OF THE ITAT'S ORDER NO.617- 622/COCH/2011, DATED 25.10.2012. ITA Nos.57 of 2013 & conn.cases 55 APPENDIX OF ITA 120/2013 PETITIONER ANNEXURE ANNEXURE A COPY OF THE ASSESSMENT ORDER U/S.143(3) DATED 08.06.2011, PASSED BY THE ASSESSING OFFICER (A.Y. 1997-98) ANNEXURE B COPY OF THE CIT(A)'S ORDER DATED 19.10.2011. ANNEXURE C COPY OF THE ADDL. CIT'S LETTER DATED 03.03.2003. ANNEXURE D COPY OF THE ITAT'S ORDER NO.617- 622/COCH/2011, DATED 25.10.2012. ITA Nos.57 of 2013 & conn.cases 56 "