High Court of KeralaDivision BenchAppeals closed; no order as to costs; legal que...
Wealth Tax Appeals Nos. 105/2009; 107/2009; 138/2009; 143/2009; 164/2009; 167/2009; 183/2009 v. Commissioner of Wealth Tax, Kottayam, Kerala
Case / Petition Number:WTA No. 105/2009; WTA No. 107/2009; WTA No. 138/2009; WTA No. 143/2009; WTA No. 164/2009; WTA No. 167/2009; WTA No. 183/2009
Neutral Citation:/
Case Details & Bench
- Court
- High Court of Kerala
- Hon'ble Judges
- Honourable Mr. Justice K. Vinod Chandran
- Honourable Mr. Justice Ashok Menon
- Judgment Date
- 2019-02-15
- Court Decision / Holding
- The Hon’ble Court held that the legal issue favours the Revenue (partially constructed buildings must be included in wealth tax per the cited Supreme Court decision). However, given the monetary threshold under CBDT Instructions and the assessee’s death, it was not to pursue recovery actions; accordingly, the appeals were closed with no order as to costs.
- Final Disposition
- Appeals closed; no order as to costs; legal question decided in Revenue’s favour but due to monetary limit, no recovery steps pursued.
Parties to the Case
Appellants / Petitioners
- THE COMMISSIONER OF WEALTH TAX, KOTTAYAM
Respondents
- SMT. MEERA JACOB (DIED)
- ADDL R2 ELIZEBETH MATHEW
- ADDL R3 SUSAN CHERIAN
Legal Representation & Advocates
Counsels for Petitioners
- • SRI.P.K.R.MENON, SR. COUNSEL, GOI(TAXES)
- • SRI.JOSE JOSEPH SC FOR INCOME TAX
Counsels for Respondents
- • SRI.BECHU KURIAN THOMAS (SR.)
- • SRI.PAUL JACOB
- • SRI.GEORGE A.CHERIAN
- • SRI.LEO LUKOSE
- • SRI.ENOCH DAVID SIMON JOEL
- • SRI.ROSHEN D.ALEXANDER
- • SRI.INDU SUSAN JACOB
- • SRI.NISHA JOHN
Case Synopsis & Summary
These Wealth Tax Appeals (WTA Nos. 105/2009, 107/2009, 138/2009, 143/2009, 164/2009, 167/2009 and 183/2009) were heard together by a Division Bench of the High Court of Kerala at Ernakulam on 15 February 2019. The Revenue, Commissioner of Wealth Tax, Kottayam, challenged orders of the Income Tax Appellate Tribunal (Cochin Bench) that assessed wealth tax on the estate of Meera Jacob and certain addl. respondents (later impleaded) for multiple years. The core issue was whether partially constructed buildings should be included in wealth tax. The Revenue relied on a Supreme Court decision in Giridhar G. Yadalam v. Commissioner of Wealth Tax (2016) 384 ITR 52 (SC), which held that partially constructed structures are includable in wealth tax, and invoked CBDT Instruction No. 2 of 2005 and the general litigation policy under Section 260A of the Income Tax Act. The High Court acknowledged the law position in Revenue’s favour but noted that, given the assessee’s death and the appeals’ monetary thresholds, there should be no recovery steps. Consequently, the Court closed the appeals with no orders as to costs while affirming the Revenue’s interpretation of the legal position.
Provisions of Law Cited
Section 260A, Income Tax Act, 1961Section 16(3) r.w.s. 17, Income Tax Act, 1961CBDT Instruction No. 2 of 2005 (dated 24.10.2005)Wealth Tax Act, 1957 (general reference)
Submissions & Arguments
Contentions of Appellants / Petitioners
The Revenue contends that partially constructed buildings are includable in wealth tax, relying on the Supreme Court’s decision in Giridhar G. Yadalam v. Commissioner of Wealth Tax (2016) 384 ITR 52 (SC) and CBDT Instruction No. 2 of 2005. It argues the legal position is settled in its favour and that the ITAT’s orders should be set aside. It also relies on the policy under Section 260A of the Income Tax Act, 1961, and notes that wealth tax law has been superseded, yet unresolved questions remained for litigation.
Contentions of Respondents
The respondents argue that the ITAT’s findings are correct within the applicable legal framework. They contend that the appeals should be pursued within the monetary limits and that impleaded parties (Addl. R2 and R3) complicate the proceedings. They also note that the Wealth Tax Act is no longer in force and emphasize prudence under policy guidelines; they resist a merits-based continuation of the appeals beyond threshold constraints.
Cited Precedents (1)
| Case Name | Citation | Treatment | Explanation |
|---|---|---|---|
| Giridhar G. Yadalam v. Commissioner of Wealth Tax and Another | 2016 384 ITR 52 (SC) | Positive | SC held partially constructed buildings are includable in wealth tax, supporting the Revenue's position in these appeals. |
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Extracted Judgment Text
Exact text extracted from official judgment records.
# **IN THE HIGH COURT OF KERALA AT ERNAKULAM**
# **PRESENT**
**THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN**
**&**
**THE HONOURABLE MR. JUSTICE ASHOK MENON**
**FRIDAY ,THE 15TH DAY OF FEBRUARY 2019 / 26TH MAGHA, 1940**
**WTA.No. 105 of 2009**
**AGAINST THE ORDER/JUDGMENT IN WTA NO. 37(COCH)/2006 of I.T.A.TRIBUNAL,COCHIN BENCH DATED 17-11-2006**
## **APPELLANT/RESPONDENT/REVENUE**
**THE COMMISSIONER OF WEALTH TAX, KOTTAYAM.**
**BY ADVS. SRI.P.K.R.MENON,SR.COUNSEL, GOI(TAXES) SRI.JOSE JOSEPH SC FOR INCOME TAX**
## **RESPONDENT/APPELLANT/ASSESSEE:**
**1 SMT. MEERA JACOB, (DIED) THUNDIYIL HOUSE, MUTTAMBALAM, KOTTAYAM. ADDL.R2 ELIZEBETH MATHEW, THUNDIYIL HOUSE, MUTTAMBALAM P.O., KOTTAYAM - 686 004.**
**(ADDL R2 IS IMPLEADED AS PER ORDER DATED 30.10.2018 IN IA NO 2/2017 IN WTA NO.105/2009)**
WTA 105/09&conn.
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**ADDL.R3**
**SMT.SUSAN CHERIAN, 23, CHAT SWORCH QUADRANT, MELBOURN, AUSTRALIA.**
**(ADDL R3 IS IMPLEADED AS PER ORDER DATED 26/11/2018 IN WTA NO.105/2009)**
**BY ADVS.**
**SRI.BECHU KURIAN THOMAS (SR.) FOR ADDL.R2 SRI.PAUL JACOB (P)**
## **OTHER PRESENT:**
**SRI.BECHU KURIAN THOMAS SR COUNSEL,SRI.PAUL JACOB , SRI JOSE JOSEPH SC**
THIS WEALTH TAX APPEAL HAVING BEEN FINALLY HEARD ON 15.02.2019, ALONG WITH WEALTH TAX APPEAL NOS.107, 138, 143, 164, 167 & 183 of 2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WTA 105/09&conn.
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# **IN THE HIGH COURT OF KERALA AT ERNAKULAM**
## **PRESENT**
**THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN**
## **&**
**THE HONOURABLE MR. JUSTICE ASHOK MENON**
**FRIDAY ,THE 15TH DAY OF FEBRUARY 2019 / 26TH MAGHA, 1940**
## **WTA.No. 107 of 2009**
**AGAINST THE ORDER/JUDGMENT IN WTA NO.38(COCH)/2006 of I.T.A.TRIBUNAL,COCHIN BENCH DATED 17-11-2006**
## **APPELLANT/RESPONDENT/REVENUE:**
**THE COMMISSIONER OF WEALTH TAX, KOTTAYAM.**
**BY ADVS. SRI.P.K.R.MENON,SR.COUNSEL, GOI(TAXES) SRI.JOSE JOSEPH SC FOR INCOME TAX**
## **RESPONDENT/APPELLANT/ASSESSEE:**
**1 SMT. MEERA JACOB, (DIED) THUNDIYIL HOUSE, MUTTAMBALAM, KOTTAYAM. ADDL.R2 ELIZEBETH MATHEW, THUNDIYIL HOUSE, MUTTAMBALAM P.O., KOTTAYAM-686 004**
**(ADDL R2 IS IMPLEADED AS PER ORDER DATED 30.10.2018 IN IA NO 2/2017 IN WTA NO 107/2009)**
WTA 105/09&conn.
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## **ADDL R3**
**SUSAN CHERIAN, 23, CHAT SWORCH QUADRANT, MELBOURN, AUSTRALIA**
**(ADDL R3 IS IMPLEADED AS PER ORDER DATED 26.11.2018 IN WTA NO 107/2009)**
**BY ADVS.**
**SRI.BECHU KURIAN THOMAS (SR.) FOR ADDL.R2 SRI.GEORGE A.CHERIAN** SRI.PAUL JACOB
**THIS WEALTH TAX APPEAL HAVING BEEN FINALLY HEARD ON 15.02.2019, ALONG WITH WTA.105/2009 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:**
WTA 105/09&conn.
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## **IN THE HIGH COURT**
## **OF KERALA AT ERNAKULAM**
## **PRESENT**
**THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN**
## **&**
**THE HONOURABLE MR. JUSTICE ASHOK MENON**
**FRIDAY ,THE 15TH DAY OF FEBRUARY 2019 / 26TH MAGHA, 1940**
## **WTA.No. 138 of 2009**
**AGAINST THE ORDER/JUDGMENT IN WTA 40(COCH)/2006 of I.T.A.TRIBUNAL,COCHIN BENCH DATED 17-11-2006**
## **APPELLANT/RESPONDENT/REVENUE:**
**THE COMMISSIONER OF WEALTH TAX, KOTTAYAM.**
**BY ADV. SRI.JOSE JOSEPH, SC, FOR INCOME TAX**
## **RESPONDENT/APPELLANT/ASSESSEE:**
|**1**|**SMT.MEERA JACOB, THUNDIYIL HOUSE, (DIED)**|
|---|---|
||**THUNDIYIL HOUSE, MUTTAMBALAM, KOTTYAM.**|
|**ADDL.R2**|**ELIZEBETH MATHEW**|
||**THUNDIYIL HOUSE, MUTTAMBALAM P.O.,**|
||**KOTTAYAM-686 004.**|
**(ADDL R2 IS IMPLEADED AS PER ORDER DATED 30.10.2018 IN IA NO. 2/2017 IN WTA NO.138/2009)**
WTA 105/09&conn.
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**ADDL .R3**
**SUSAN CHERIAN, 23, CHAT SWORCH QUADRANT, MELBOURN, AUSTRALIA**
**(ADDL R3 IS IMPLEADED AS PER ORDER DATED 26.11.2018 IN WTA NO 138/2009)**
**BY ADVS.**
**SRI.BECHU KURIAN THOMAS (SR.) FOR ADDL.R2 SRI.LEO LUKOSE SRI.PAUL JACOB**
**THIS WEALTH TAX APPEAL HAVING BEEN FINALLY HEARD ON 15.02.2019, ALONG WITH WTA.105/2009 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:**
WTA 105/09&conn.
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## **IN THE HIGH COURT OF KERALA AT ERNAKULAM**
## **PRESENT**
**THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN**
**&**
**THE HONOURABLE MR. JUSTICE ASHOK MENON**
**FRIDAY ,THE 15TH DAY OF FEBRUARY 2019 / 26TH MAGHA, 1940**
## **WTA.No. 143 of 2009**
**AGAINST THE ORDER/JUDGMENT IN WTA 41(COCH)/2006 of I.T.A.TRIBUNAL,COCHIN BENCH DATED 17-11-2006**
## **APPELLANT/RESPONDENT/REVENUE:**
**COMMISSIONER OF WEALTH TAX, KOTTAYAM KOTTAYAM.**
**BY ADV. SRI.JOSE JOSEPH, SC, FOR INCOME TAX**
## **RESPONDENT/APPELLANT/ASSESSEE:**
|**1**|**SMT.MEERA JOSEPH,**|**(DIED)**|
|---|---|---|
||**THUNDIYIL HOUSE, MUTTAMBALAM,,**||
||**KOTTAYAM.**||
|**ADDL. R2**|**ELIZEBETH MATHEW**||
||**THUNDIYIL HOUSE, MUTTAMBALAM P.O., KOTTAYAM -**||
||**686 004**||
**ADDL. R2 IS IMPLEADED AS PER ORDER DATED 30/10/2018 IN IA NO. 2/2017 IN WTA NO. 143/2009**
WTA 105/09&conn.
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**ADDL.R3 SUSAN CHERIAN 23, CHAT SWORCH QUADRANT, MELBOURN, AUSTRALIA**
**ADDL. R3 IS IMPLEADED AS PER ORDER DATED 26.11.2018 IN WTA NO. 143/2009.**
**BY ADVS.**
**SRI.BECHU KURIAN THOMAS (SR.) FOR ADDL.R2 SRI.GEORGE A.CHERIAN SRI.PAUL JACOB**
**THIS WEALTH TAX APPEAL HAVING BEEN FINALLY HEARD ON 15.02.2019, ALONG WITH WTA.105/2009 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:**
WTA 105/09&conn.
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## **IN THE HIGH COURT OF KERALA AT ERNAKULAM**
## **PRESENT**
**THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN**
## **&**
**THE HONOURABLE MR. JUSTICE ASHOK MENON**
**FRIDAY ,THE 15TH DAY OF FEBRUARY 2019 / 26TH MAGHA, 1940**
## **WTA.No. 164 of 2009**
**AGAINST THE ORDER/JUDGMENT IN WTA 35(COCH)/2006 of I.T.A.TRIBUNAL,COCHIN BENCH DATED 17-11-2006**
## **APPELLANT/RESPONDENT/REVENUE:**
**COMMISSIONER OF WEALTH TAX KOTTAYAM.**
**BY ADVS. SRI.P.K.R.MENON,SENIOR COUNSEL, GOI(TAXES) SRI.JOSE JOSEPH SC FOR INCOME TAX**
## **RESPONDENT/APPELLANT/ASSESSEE:**
**1 SMT. MEERA JACOB (DIED) THUNDIYIL HOUSE, MUTTAMBALAM,, KOTTAYAM. ADDL.R2 ELIZEBETH MATHEW THUNDIYIL HOUSE, MUTTAMBALAM P.O., KOTTAYAM-686 004.**
**(ADDL. R2 IS IMPLEADED AS PER ORDER DATED 30/10/18 IN IA NO. 2/2017 IN WTA NO. 164/2009)**
WTA 105/09&conn.
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## **ADDL.R3**
**SMT. SUSAN CHERIAN 23, CHAT SWORCH QUADRANT, MELBOURN, AUSTRALIA**
**(ADDL. R3 IS IMPLEADED AS PR ORDER DATED 26.11.2018 IN WTA NO. 164/2009)**
**BY ADVS.**
**SRI.BECHU KURIAN THOMAS (SR.) FOR ADDL.R2 SRI.RONY JOSE SRI.PAUL JACOB**
**THIS WEALTH TAX APPEAL HAVING BEEN FINALLY HEARD ON 15.02.2019, ALONG WITH WTA.105/2009 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:**
WTA 105/09&conn.
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**IN THE HIGH COURT OF KERALA AT ERNAKULAM**
**PRESENT**
**THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN**
**&**
**THE HONOURABLE MR. JUSTICE ASHOK MENON**
**FRIDAY ,THE 15TH DAY OF FEBRUARY 2019 / 26TH MAGHA, 1940 WTA.No. 167 of 2009**
**AGAINST THE ORDER/JUDGMENT IN OTHERS 39(COCH)/2006 of I.T.A.TRIBUNAL,COCHIN BENCH DATED 17-11-2006**
## **APPELLANT/RESPONDENT/REVENUE:**
**THE COMMISSIONER OF WEALTH TAX KOTTAYAM.**
**BY ADVS. SRI.P.K.R.MENON,SR.COUNSEL, GOI(TAXES) SRI.JOSE JOSEPH SC FOR INCOME TAX**
## **RESPONDENT/APPELLANT/ASSESSEE:**
|**1**|**SMT.MEERA JACOB,**<br>**(DIED)**|
|---|---|
||**THUNDIYIL HOUSE, MUTTAMBALAM, KOTTAYAM.**|
|**ADDL.R2**|**ELIZEBETH MATHEW**|
||**THUNDIYIL HOUSE, MUTTAMBALAM P.O.,**|
||**KOTTAYAM-686 004.**|
**ADDL.R2 IS IMPLEADED AS PER ORDER DATED 30/10/18 IN IA NO. 2/2017 IN WTA NO. 167/2009**
WTA 105/09&conn.
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**ADDL.R3**
**SMT. SUSAN CHERIAN 23, CHAT SWORCH QUADRANT, MELBOURN, AUSTRALIA**
**(ADDL. R3 IS IMPLEADED AS PER ORDER DATED 26/11/2018 IN WTA NO. 167/2009)**
**BY ADVS.**
**SRI.BECHU KURIAN THOMAS (SR.) FOR ADDL.R2 SMT.INDU SUSAN JACOB SMT.NISHA JOHN SRI.ENOCH DAVID SIMON JOEL SRI.PAUL JACOB (P) SRI.ROSHEN.D.ALEXANDER**
**THIS WEALTH TAX APPEAL HAVING BEEN FINALLY HEARD ON 15.02.2019, ALONG WITH WTA.105/2009 AND CONNECTED, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:**
WTA 105/09&conn.
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## **IN THE HIGH COURT OF KERALA AT ERNAKULAM**
## **PRESENT**
**THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN**
**&**
**THE HONOURABLE MR. JUSTICE ASHOK MENON**
**FRIDAY ,THE 15TH DAY OF FEBRUARY 2019 / 26TH MAGHA, 1940**
## **WTA.No. 183 of 2009**
**AGAINST THE ORDER/JUDGMENT IN WTA 36(COCH)/2006 of I.T.A.TRIBUNAL,COCHIN BENCH DATED 17-11-2006**
## **APPELLANT/RESPONDENT/REVENUE:**
**COMMISSIONER OF WEALTH TAX, KOTTAYAM.**
**BY ADVS. SRI.P.K.R.MENON,SENIOR COUNSEL, GOI(TAXES) SRI.JOSE JOSEPH SC FOR INCOME TAX**
## **RESPONDENT/APPELLANT/ASSESSEE:**
**1 SMT. MEERA JACOB, THUNDIYIL HOUSE, (DIED) THUNDIYIL HOUSE, MUTTAMBALAM,, KOTTAYAM. ADDL. R2 SMT.ELIZABETH MATHEW, THUNDIYIL HOUSE, MUTTAMBALAM P.O, KOTTAYAM-686 004. ADDL. R3 SMT. SUSAN CHERIAN, 23,CHAT SWORCH QUADRANT, MELBOURN, AUSTRALIA.**
**(ADDL. R2 AND R3 ARE IMPLEADED AS PER ORDER DATED 15-2-2019 IN IA NO. 2250/17 IN WTA NO. 183/2009.)**
**BY ADVS. SRI.BECHU KURIAN THOMAS (SR.) FOR ADDL.R2 SRI.PAUL JACOB SRI.ENOCH DAVID SIMON JOEL**
**THIS WEALTH TAX APPEAL HAVING BEEN FINALLY HEARD ON 15.02.2019, ALONG WITH WTA.105/2009 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:**
WTA 105/09&conn.
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Wealth Tax Appeal Nos.105, 107, 138, 143, 164, 167 & 183 of 2009 ------------------------------------------Dated this the 15[th] day of February, 2019
## **J U D G M E N T**
## Vinod Chandran, J.
Sri. Bechu Kurian Thomas, learned Senior
Counsel appearing for the second additional respondent submits that even as per the instructions of the Department as existing at the point of filing of the appeals, as revealed from Annexure-D, these appeals could not have been maintained. The learned Standing Counsel, Government of India (Taxes) points to a subsequent Supreme Court decision in _**2016) 384 ITR 52**_
_**(SC) [Giridhar G.Yadalam v. Commissioner of Wealth Tax**_
_**and Another]**_ and submits that the issue raised herein is covered in favour of the Revenue and against the assessee. The issue arising in the appeal was as to whether a partially constructed building should be assessed to wealth tax or not. The Honourable Supreme Court in the above mentioned decision has categorically held that partially constructed buildings also have to be included in the computation of wealth tax.
WTA 105/09&conn.
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2. We are however concerned with the circular as produced at Annexure-D which provides a monetary limit of Rs.4 lakhs for appeals to be filed under Section 260A of the Income Tax Act, 1961. This also applies to individual appeals and not to collective demands in various assessment years. Individual appeals raise a far lesser amount, but however, the learned Senior Counsel admits that the total liability would be slightly above Rs.6 lakhs in all these assessment years. The learned Standing Counsel for Government of India (Taxes) points to paragraph 3 of the Circular, where there is a discretion reserved on the authorities to decide whether the appeal has to be considered on merits without being hindered by the monetary limits if it involves a substantial question of law of importance and such question arises repeatedly. As we noticed, the question of law has now been settled by the Honourable Supreme Court. Repeated instances of such question of law arising does not arise at all, since the Wealth Tax Act is no more in force. We also notice the extant litigation policy which restrains the Department from taking up any appeal under Section
WTA 105/09&conn.
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260A; if the demand is less than Rupees Fifty Lakhs. In such circumstances, considering the overall circumstances of the assessee having expired in the year 2010, the refund orders as per the order of the Tribunal having been issued, and also that the monetary limit is less than that prescribed under Annexure-D circular, we are of the opinion that though the question of law has to be answered in favour of the Revenue and against the assessee, there need be no recovery steps taken for reason of the appeals being below the monetary limit at the time of filing of the appeals itself. These appeals are hence closed with the above observations. No order as to costs.
## **Sd/-**
## **K.VINOD CHANDRAN**
## **JUDGE**
## **Sd/-**
**ASHOK MENON**
**JUDGE**
WTA 105/09&conn.
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## **APPENDIX OF WTA 105/2009**
**PETITIONER'S/S EXHIBITS:**
**ANNEXURE A**
**ANNEXURE B**
**COPY OF THE ASSESSMENT ORDER U/S 16(3) R.W.S 17 DATED 27.3.2002 COPY OF CIT(A) ORDER IN WTA NOS 23 TO 29/K/CIT-IV/02-03 DATED 12.1.2004**
**ANNEXURE C COPY OF THE ORDER OF ITAT IN WTA NO 35 T0 41/COCH/2006 DATED 17.11.2006**
**ANNEXURE D COPY OF CBDTS INSTRUCTION NO.2 OF 2005 DATED 24.10.2005**
**ANNEXURE E**
**COPY OF THE SCREEN SHOT OF THE NOTICE SENT TO THE RESPONDENT THROUGH E-MAIL**
[True Copy]
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WTA 105/09&conn.
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## **APPENDIX OF WTA 107/2009**
## **APPELLANT'S EXHIBITS:**
**ANNEXURE A**
**COPY OF THE ASSESSMENT ORDER U/S 16(3) R.W.S 17 DATED 27.3.2002**
**ANNEXURE B**
**COPY OF CIT (A) ORDER IN WTA NOS 23 TO 29/K/CIT-IV/02-03 DATED 12.1.2004**
**ANNEXURE C**
**COPY OF THE ORDER OF ITAT IN WTA NO.35 TO 41/COCH/2006 DATED 17.11.2006**
**ANNEXURE D**
**COPY OF CBDT'S INSTRUCTION NO 2 OF 2005 DATED 24.10.2005**
**ANNEXURE E**
**COPY OF THE SCREEN SHOT OF THE NOTICE SENT TO THE RESPONDENT THOUGH E-MAIL**
[True Copy]
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WTA 105/09&conn.
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## **APPENDIX OF WTA 138/2009**
**APPELLANT'S EXHIBITS:**
**ANNEXURE A**
**COPY OF THE ASSESSMENT ORDER U/S 16(3) R.W.S. 17 DATED 27.3.2002**
**ANNEXURE B CIT (A) ORDER IN WTA NOS. 23 TO 29/K/CIT-IV/02-03 DATED 12.1.2005 ANNEXURE C COPY OF THE ORDER OF ITAT IN WTA NO 35 TO 41/COCH/2006 DATED 17.11.2006. ANNEXURE D COPY OF CBDTS INSTRUCTION NO 2 OF 2005 DATED 24.10.2005**
**ANNEXURE E COPY OF THE SCREEN SHOT OF THE NOTICE SENT TO THE ADDL 3RD RESPONDENT THROUGH E-MAIL**
[True Copy]
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WTA 105/09&conn.
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## **APPENDIX OF WTA 143/2009**
## **APPELLANT'S EXHIBITS:**
**ANNEXURE A COPY OF THE ASSESSMENT ORDER U/S. 16(3) R.W.S. 17 DT. 27.03.2002 ANNEXURE B CIT(A) ORDER IN WTA NOS 23 TO 29 /K/CIT-IV/02-03 DT. 12.01.2005 ANNEXURE C COPY OF THE ORDER OF ITAT IN WTA NO. 35 TO 41/COCH/2006 DATED 17.11.2006 ANNEXURE D COPY OF CBDT'S INSTRUCTION NO.2 OF 2005 DATED 24.10.2005**
**ANNEXURE E COPY OF THE SCREEN SHOT OF THE NOTICE SENT TO THE RESPONDENT THROUGH E-MAIL.**
[True Copy]
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WTA 105/09&conn.
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## **APPENDIX OF WTA 164/2009**
**APPELLANT'S EXHIBITS:**
**ANNEXURE A COPY OF THE ASSESSMENT ORDER U/S. 16(3) R.W.S. 17 DT. 27.03.2002 ANNEXURE B CIT(A) ORDER IN WTA NOS. 23 TO 29/K/CIT-IV/02.03 DT. 12.01.2005 ANNEXURE C COPY OF THE ORDER OF ITAT IN WTA NO. 31 TO 41/COCH/2006 DATED 17.11.2006 ANNEXURE D COPY OF CBDT'S INSTRUCTION NO.2 OF 2005 DATED 24.10.2005 ANNEXURE E COPY OF THE SCREEN SHOT OF THE NOTICE SENT TO THE RESPONDENT THROUGH E-MAIL.** [True Copy]
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WTA 105/09&conn.
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## **APPENDIX OF WTA 167/2009**
## **APPELLANT'S EXHIBITS:**
**ANNEXURE A COPY OF THE ASSESSMENT ORDER U/S. 16(3) R.W.S. 17 DT. 27.03.2002 . ANNEXURE B CIT(A) ORDER IN WTA NOS. 23 TO 29/K/CIT-IV/02.03 DT. 12.01.2005. ANNEXURE C COPY OF THE ORDER OF ITAT IN WTA NO. 35 TO 41/COCH/2006 DATED 17.11.2006 ANNEXURE D COPY OF CBDT'S INSTRUCTION NO. 2 OF 2005 DATED 24.10.2005 ANNEXURE E COPY OF THE SCREEN SHOT OF THE NOTICE SENT TO THE RESPONDENT THROUGH E MAIL.**
[True Copy]
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WTA 105/09&conn.
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## **APPENDIX OF WTA 183/2009**
## **APPELLANT'S EXHIBITS:**
**ANNEXURE A COPY OF THE ASSESSMENT ORDER U/S. 16(3) R.W.S. 17 DT. 27.03.2002 ANNEXURE B CIT(A) ORDER IN WTA NOS. 23 TO 29/K/CIT-IV/02-03 DATED 12.1.2005. ANNEXURE C COPY OF THE ORDER OF ITAT IN WTA NO. 35 TO 41/COCH/2006 DATED 17.11.2006 ANNEXURE D COPY OF CBDT'S INSTRUCTION NO. 2 OF 2005 DATED 24.10.2005** [True Copy]
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