CR IN HIGH COURT OF KERALA AT ERNAKULAM PRESENT HONOURABLE MR.JUSTICE K.VINOD CHANDRAN & HONOURABLE MR. JUSTICE ASHOK MENON TUESDAY ,THE 19TH DAY OF FEBRUARY 2019 / 30TH MAGHA, 1940 ITA.No. 174 of 2013 AGAINST ORDER DATED 30-11-2012 IN ITA 196/2011 of I.T.A.TRIBUNAL,COCHIN BENCH APPELLANT/RESPONDENT: COMMISSIONER OF INCOME TAX , THRISSUR BY ADVS.SRI.P.K.R.MENON,SENIOR COUNSEL, GOI(TAXES) SRI.JOSE JOSEPH SC FOR INCOME TAX RESPONDENT/APPELLANT: SHRI. K.P.UMMER, PROP.STAR ROLLING MILL KALLADIPATTA, PATTAMBI 679 303. BY ADVS.SMT.DIVYA RAVINDRAN SRI.T.M.SREEDHARAN (SR.) SRI.V.P.NARAYANAN THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 19.02.2019, ALONG WITH ITA.156/2013, ITA.171/2013, ITA.175/2013, ITA.178/2013, ITA.183/2013, ITA.188/2013, COURT ON SAME DAY DELIVERED FOLLOWING: ITA Nos. 174, 156, 171, 175, 178, 183, 188 of 2013 -:2:- IN HIGH COURT OF KERALA AT ERNAKULAM PRESENT HONOURABLE MR.JUSTICE K.VINOD CHANDRAN & HONOURABLE MR. JUSTICE ASHOK MENON TUESDAY ,THE 19TH DAY OF FEBRUARY 2019 / 30TH MAGHA, 1940 ITA.No. 156 of 2013 AGAINST ORDER DATED 30-11-2012 IN ITA 190/2011 of I.T.A.TRIBUNAL,COCHIN BENCH APPELLANT/RESPONDENT: COMMISSIONER OF INCOME TAX, THRISSUR. BY ADVS.SRI.P.K.R.MENON,SENIOR COUNSEL, GOI(TAXES) SRI.JOSE JOSEPH SC FOR INCOME TAX RESPONDENT/APPELLANT: SHRI. K.P.UMMER, PROP.STAR ROLLING MILL KALLADIPATTA, PATTAMBI 679 303. BY ADVS.SMT.BOBY M.SEKHAR SMT.DIVYA RAVINDRAN SRI.T.M.SREEDHARAN (SR.) SRI.V.P.NARAYANAN THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 19.02.2019, ALONG WITH ITA.183/2013, ITA.175/2013, ITA.178/2013, ITA.188/2013, ITA.171/2013, ITA.174/2013, COURT ON SAME DAY DELIVERED FOLLOWING: ITA Nos. 174, 156, 171, 175, 178, 183, 188 of 2013 -:3:- IN HIGH COURT OF KERALA AT ERNAKULAM PRESENT HONOURABLE MR.JUSTICE K.VINOD CHANDRAN & HONOURABLE MR. JUSTICE ASHOK MENON TUESDAY ,THE 19TH DAY OF FEBRUARY 2019 / 30TH MAGHA, 1940 ITA.No. 171 of 2013 AGAINST ORDER DATED 30-11-2012IN ITA 195/2011 of I.T.A.TRIBUNAL,COCHIN BENCH APPELLANT/RESPONDENT: COMMISSIONER OF INCOME TAX, THRISSUR. BY ADV. SRI.JOSE JOSEPH, SC, FOR INCOME TAX RESPONDENT/APPELLANT: SHRI. K.P.UMMER, PROP.STAR ROLLING MILL KALLADIPATTA, PATTAMBI 679 303. BY ADVS.SMT.DIVYA RAVINDRAN SRI.T.M.SREEDHARAN (SR.) SRI.V.P.NARAYANAN THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 19.02.2019, ALONG WITH ITA.183/2013, ITA.175/2013, ITA.156/2013, ITA.178/2013, ITA.188/2013, ITA.174/2013, COURT ON SAME DAY DELIVERED FOLLOWING: ITA Nos. 174, 156, 171, 175, 178, 183, 188 of 2013 -:4:- IN HIGH COURT OF KERALA AT ERNAKULAM PRESENT HONOURABLE MR.JUSTICE K.VINOD CHANDRAN & HONOURABLE MR. JUSTICE ASHOK MENON TUESDAY ,THE 19TH DAY OF FEBRUARY 2019 / 30TH MAGHA, 1940 ITA.No. 175 of 2013 AGAINST ORDER DATED 30-11-2012 IN ITA 191/2011 of I.T.A.TRIBUNAL,COCHIN BENCH APPELLANT/RESPONDENT: COMMISSIONER OF INCOME TAX, THRISSUR. BY ADVS.SRI.P.K.R.MENON,SENIOR COUNSEL, GOI(TAXES) SRI.JOSE JOSEPH SC FOR INCOME TAX RESPONDENT/APPELLANT: SHRI. K.P.UMMER, PROP.STAR ROLLING MILL KALLADIPATTA, PATTAMBI 679 303. BY ADVS.SMT.DIVYA RAVINDRAN SRI.T.M.SREEDHARAN (SR.) SRI.V.P.NARAYANAN THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 19.02.2019, ALONG WITH ITA.183/2013, ITA.156/2013, ITA.178/2013, ITA.188/2013, ITA.171/2013, ITA.174/2013, COURT ON SAME DAY DELIVERED FOLLOWING: ITA Nos. 174, 156, 171, 175, 178, 183, 188 of 2013 -:5:- IN HIGH COURT OF KERALA AT ERNAKULAM PRESENT HONOURABLE MR.JUSTICE K.VINOD CHANDRAN & HONOURABLE MR. JUSTICE ASHOK MENON TUESDAY ,THE 19TH DAY OF FEBRUARY 2019 / 30TH MAGHA, 1940 ITA.No. 178 of 2013 AGAINST ORDER DATED 30-11-2012 IN ITA 194/2011 of I.T.A.TRIBUNAL,COCHIN BENCH APPELLANT/RESPONDENT: COMMISSIONER OF INCOME TAX, THRISSUR. BY ADVS.SRI.P.K.R.MENON,SENIOR COUNSEL, GOI(TAXES) SRI.JOSE JOSEPH SC FOR INCOME TAX RESPONDENT/APPELLANT: SHRI. K.P.UMMER, PROP.STAR ROLLING MILL KALLADIPATTA, PATTAMBI 679 303. BY ADVS.SMT.BOBY M.SEKHAR SRI.T.M.SREEDHARAN (SR.) SRI.V.P.NARAYANAN THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 19.02.2019, ALONG WITH ITA.183/2013, ITA.175/2013, ITA.156/2013, ITA.188/2013, ITA.171/2013, ITA.174/2013, COURT ON SAME DAY DELIVERED FOLLOWING: ITA Nos. 174, 156, 171, 175, 178, 183, 188 of 2013 -:6:- IN HIGH COURT OF KERALA AT ERNAKULAM PRESENT HONOURABLE MR.JUSTICE K.VINOD CHANDRAN & HONOURABLE MR. JUSTICE ASHOK MENON TUESDAY ,THE 19TH DAY OF FEBRUARY 2019 / 30TH MAGHA, 1940 ITA.No. 183 of 2013 AGAINST ORDER DATED 30-11-2012 IN ITA 193/2011 of I.T.A.TRIBUNAL,COCHIN BENCH APPELLANT/RESPONDENT: COMMISSIONER OF INCOME TAX, THRISSUR. BY ADVS.SRI.P.K.R.MENON,SENIOR COUNSEL, GOI(TAXES) SRI.JOSE JOSEPH SC FOR INCOME TAX RESPONDENT/APPELLANT: SHRI. K.P.UMMER PROP.STAR ROLLING MILL, KALLADIPATTA, PATTAMBI- 679303. BY ADVS.SMT.DIVYA RAVINDRAN SRI.T.M.SREEDHARAN (SR.) SRI.V.P.NARAYANAN THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 19.02.2019, ALONG WITH ITA.175/2013, ITA.156/2013, ITA.178/2013, ITA.188/2013, ITA.171/2013, ITA.174/2013, COURT ON SAME DAY DELIVERED FOLLOWING: ITA Nos. 174, 156, 171, 175, 178, 183, 188 of 2013 -:7:- IN HIGH COURT OF KERALA AT ERNAKULAM PRESENT HONOURABLE MR.JUSTICE K.VINOD CHANDRAN & HONOURABLE MR. JUSTICE ASHOK MENON TUESDAY ,THE 19TH DAY OF FEBRUARY 2019 / 30TH MAGHA, 1940 ITA.No. 188 of 2013 AGAINST ORDER DATED 30-11-2012 IN ITA 192/2011 of I.T.A.TRIBUNAL,COCHIN BENCH APPELLANT/RESPONDENT: COMMISSIONER OF INCOME TAX, THRISSUR. BY ADVS.SRI.P.K.R.MENON,SENIOR COUNSEL, GOI(TAXES) SRI.JOSE JOSEPH SC FOR INCOME TAX RESPONDENT/APPELLANT: SHRI. K.P.UMMER, PROP.STAR ROLLING MILL KALLADIPATTA, PATTAMBI 679 303. BY ADVS.SMT.DIVYA RAVINDRAN SRI.T.M.SREEDHARAN (SR.) SRI.V.P.NARAYANAN THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 19.02.2019, ALONG WITH ITA.183/2013, ITA.175/2013, ITA.156/2013, ITA.178/2013, ITA.171/2013, ITA.174/2013, COURT ON SAME DAY DELIVERED FOLLOWING: ITA Nos. 174, 156, 171, 175, 178, 183, 188 of 2013 -:8:- CR JUDGMENT K.VINOD CHANDRAN,J. These appeals arise from order of Tribunal, which dealt with assessment under Section 153A of Income Tax Act,1961(hereinafter referred to as 'the Act') for six plus one years, last year being year in which search was conducted under Section 132. There were number of issues arising before Tribunal all of which except two, does not survive as of now, for reason of revenue having not challenged certain issues before Tribunal as also on basis of order passed giving effect to order of Tribunal. We would first look at issues which do not survive for finalisation of assessment for completeness. 2. One of issues raised was on gifts received from friends for assessment years 2003-04 to 2004-05. Tribunal had remanded ITA Nos. 174, 156, 171, 175, 178, 183, 188 of 2013 -:9:- matter to be considered by Assessing Officer. learned counsel for assessee submits that said individual gifts were considered and those which were proved were allowed by Assessing Officer and others were added back to income. 3. next question is with respect to deficiency in cash flow statement. assessee had indicated depreciation claimed on two vehicles as cash in-flow for respective years from 2002-03 to 2008-09. Assessing Officer refused to accept same as cash in-flow; rightly so. Tribunal found that, though cash flow statement cannot be accepted, since it is depreciation,the same can be allowed as deduction by Assessing Officer. modified order indicates that Assessing Officer has allowed said amounts as deduction from income as permissible for depreciation. one other issue arising is with respect to sale of trees carried out in assessment year 2002-03 which survives and will be noticed bit later. ITA Nos. 174, 156, 171, 175, 178, 183, 188 of 2013 -:10:- 4. Then there is issue of expenditure incurred for foreign travel. C.I.T. Appeals made some modifications, which was accepted by Tribunal. revenue having not challenged issue before Tribunal, it does not survive for consideration. Yet another issue is addition made on account of difference in valuation of house property. There, dispute raised was, whether CPWD rates have to be applied or Kerala PWD rates. assessee had relied on some judgments of jurisdictional High Court finding rates applicable to be those in Kerala PWD Rules. It is submitted by learned counsel for assessee that in modified order, judgments of this Court were produced and in accordance with that, valuation reports as per Kerala PWD rates were accepted. On addition made on account of amount received from son, there was remand made to Assessing Officer. assessee was not able to prove source of such income and hence same has been added back. ITA Nos. 174, 156, 171, 175, 178, 183, 188 of 2013 -:11:- 5. One another issue that has been settled by Tribunal is, estimation of business income. assessee had adopted method by which undisclosed turnover was determined by reference to power consumption for one metric tonne production. Assessing Officer had also adopted gross profit of 31.3% as disclosed from books of assessee for subject year. C.I.T. Appeals made some modification. Tribunal found that there was no substantial evidence relied on to determine production. Hence, Tribunal found that statement of assessee that there was 8% suppression has to be accepted across board for all years. With respect to gross profit, Tribunal found that it has to be accepted in each year at rate disclosed in accounts of assessee. issue being on estimation, we would not interfere with it, in appeal under Section 260A. 6. What survives is addition on gifts or loans received from relatives for assessment ITA Nos. 174, 156, 171, 175, 178, 183, 188 of 2013 -:12:- years 2002-03 and 2003-04 and that of sale of trees in one year. 7. Tribunal found that Section 153A makes classification in so far as 'concluded assessments' and 'pending assessments'. When 'pending assessments' are stated to have been abated by proviso, 'concluded assessments' are to be treated as concluded unless there is discovery of fresh materials for those years in search conducted. Tribunal's finding was based on yet another decision of Tribunal itself that, when returns have been filed in prior year coming within six years as provided under Section 153A, and there is no assessment made within 21 month period, then necessarily those adjustments which could have been made by way of proper assessment being conducted on basis of returns filed, cannot be taken up for fresh consideration, merely for reason of assessment having been initiated under Section 153A. Tribunal was of opinion that such ITA Nos. 174, 156, 171, 175, 178, 183, 188 of 2013 -:13:- re-assessments with respect to concluded assessments has to be only on basis of some incriminating material received on search, which can be related to relevant previous years of such 'concluded assessment' years. 8. question of law is, hence, reframed as follows: Whether Tribunal was correct in having found that in those years prior to 2005-06, where due date for issue of notice under Section 143(2) had expired, as on date of search, there could be no re-assessment made by virtue of provisions under Section 153A; of such matters as available in returns filed, which stands concluded by sheer efflux of time? 9. question is no longer res integra and is covered by two decisions of this Court reported in CIT v. St. Francis Clay Decor Tiles [2016]385 ITR 624(Ker)] and CIT v. Dr P Sasikumar[2016(387) ITR 8(Ker)]. We extract paragraph 20 from St. Francis Clay Decor which has been relied on in ITA Nos. 174, 156, 171, 175, 178, 183, 188 of 2013 -:14:- other decision also. 20. On plain reading of section 153A, it is clear that once search is initiated under section 132 or requisition is made under section 132A after 31st day of May 2003, Assessing Officer is empowered to issue notice to such person requiring him to furnish return of income in respect of each assessment year following within six assessment years referred to in clause(b). It further treats returns so filed as if such return were return required to be furnished under section 139. So that on reading of section 153A(1) it is categorical and clear that once notice is issued and Assessing Officer has required assessee to furnish return for period of six assessment years as contemplated under clause (b) then assessee has to furnish all details with respect to each assessment year since same is treated as return filed under section 139. It is true that as per first proviso, Assessing Officer is bound to assess or reassess total income with respect to each assessment year following six assessment years specified in sub-clauses (a) and (b) of section 153A. However, even if no documents are unearthed or any statement made by assessee during course of search under section 132 and no materials are received for afore specified period of six years, assessee is bound to file return, is scheme of provision. Even though second proviso to section 153A speaks of abatement of assessment or reassessment pending on date of initiation of search within period of six assessment years specified under provision that will also not absolve assessee from his liability to submit returns as provided under section 153A(1)(a). This being scheme of provisions of Act, Appellate Tribunal ought to have considered issue with specific reference to facts involved in case and as provided under section 153A. 10. Hence, when notice under Section 153A ITA Nos. 174, 156, 171, 175, 178, 183, 188 of 2013 -:15:- is issued, it enables department to carry out re-assessment or assessment with respect to six immediate prior years and year in which search is carried out. This does not require any incriminating material recovered on search relating to those prior years; in which there is no time left, on date of search, for assessment under Section 143. provision under Section 153A is non obstante clause having overriding effect over Sections 139, 147, 158, 149, 151 and 153. intention of legislature is to enable assessment, if it has not been regularly done in any of previous years, or to re-initiate assessment in case there is already proceedings pending or to re-assess in case of completed assessments; if search under Section 132 reveals material pointing to practice of suppression of income from taxation. These materials need not necessarily be that relevant to previous six years since practice of suppression detected in subject year permits ITA Nos. 174, 156, 171, 175, 178, 183, 188 of 2013 -:16:- like presumption to be drawn in earlier six years too; on best judgment with reference to business or profession carried on by assessee. We have also held in Commissioner of Income Tax v. Orma Marble Palace P(Ltd)[ITA 19 of 2011] that dishonest assessee would not keep evidence of his dishonesty to be discovered after long time or even short time. Hence there is no assumption possible that in any of prior years in which assessments were not regularly completed and time for same has expired, there could be additions only on basis of materials recovered relevant to those years. returns filed in pursuance to notice under Section 153A is also to be treated as return filed under Section 139. Hence, we cannot agree with Tribunal that assessments carried out under Section 153A for prior years in which due date for notice under Section 143(2) has expired, can only be with reference to incriminating materials recovered on search. ITA Nos. 174, 156, 171, 175, 178, 183, 188 of 2013 -:17:- 11. We also notice that Tribunal has made distinction in so far as assessment years based on limitation for assessment. Tribunal categorised them as 'concluded assessments' and 'abated assessments'. This is based on second proviso and sub-section (2) of Section 153A. We extract hereunder second proviso to Section 153A and sub-section(2). 153A : Assessment in case of search or requisition (1) xxx xxx xxx Provided further that assessment or reassessment, if any, relating to any assessment year falling within period of six assessment years referred to in this [sub-section]pending on date of initiation of search under section 132 or making of requisition under section 132A, as case may be, shall abate: xxx xxx xxx (2) If any proceeding initiated or any order of assessment or reassessment made under sub- section (1) has been annulled in appeal or any other legal proceeding, then, notwithstanding anything contained in sub-section (1) or section 153, assessment or reassessment relating to any assessment year which has abated under second proviso to sub-section (1), shall stand revived with effect from date of receipt of order of such annulment by [Principal Commissioner or] Commissioner: 12. We do not think that intention in ITA Nos. 174, 156, 171, 175, 178, 183, 188 of 2013 -:18:- providing for abatement of pending proceedings and revival of same, if proceedings under 153A(1) are eventually set aside; was to provide for separate procedure for years in which notice period under Section 143(2) has expired. In fact, second proviso is intended at keeping in abeyance any pending proceeding for assessment in particular year; in which there is proceeding initiated under Section 153A, pursuant to search under Section 132. Otherwise, there would be parallel proceedings continued for same assessment year. Hence, when notice is issued pursuant to search under Section 132, for assessment under Section 153A, all pending proceedings with respect to regularly initiated assessment or re-assessment would stand abated. For said years, proceedings under Section 153A would be continued and assessments concluded on that basis. However, when and if said assessment proceeded with and concluded under Section 153A, is said aside by statutory ITA Nos. 174, 156, 171, 175, 178, 183, 188 of 2013 -:19:- authorities or by this Court, then necessarily original proceedings which stood abated would revive, which is enabling provision under sub-section (2) of Section 153A. There can be no corollary inferred from above provisions to find certain years to be of 'concluded assessment'; being possible of re-assessment only on incriminating material recovered in search relatable to that year. Hence, we, on above reasoning and respectfully following cited decisions of another Division Bench of this Court, answer question of law against assessee and in favour of revenue. 13. On facts we find surviving issues in year 2002-03 with respect to gifts or loans received from relatives coming to Rs.13,18,500/- and sale of trees amounting to Rs.75,000/-. With respect to 2003-04 gift claimed by assessee from relatives is Rs.10,000/-. question of law arise only in said years, which we answer in favour of Revenue and against ITA Nos. 174, 156, 171, 175, 178, 183, 188 of 2013 -:20:- assessee. ITA Nos.156 & 175 of 2013 are allowed, restoring order of Assessing Officer, confirming additions on issues as specified herein above. With respect to other appeals, we find that no question of law arises from order of Tribunal since issues are already dealt with by Assessing Officer in order giving effect to order of Tribunal. We, hence reject said appeals, leaving parties to suffer their respective costs. Sd/- K.VINOD CHANDRAN JUDGE Sd/- ASHOK MENON JUDGE DST ITA Nos. 174, 156, 171, 175, 178, 183, 188 of 2013 -:21:- APPENDIX OF ITA 174/2013 PETITIONER'S EXHIBITS: ANNEXURE A TRUE COPY OF ASSESSMENT ORDER U/S.153A DATED 31.12.2009. ANNEXURE B TRUE COPY OF ORDER OF COMMISSIONER OF INCOME TAX (APPEALS) DATED 23.12.2010. ANNEXURE C TRUE COPY OF ORDER OF INCOME TAX APPELLATE TRIBUNAL DATED 30.11.2012. ITA Nos. 174, 156, 171, 175, 178, 183, 188 of 2013 -:22:- APPENDIX OF ITA 156/2013 PETITIONER'S EXHIBITS: ANNEXURE A TRUE COPY OF ASSESSMENT ORDER U/S.153A DATED 31.12.2009. ANNEXURE B TRUE COPY OF ORDER OF COMMISSIONER OF INCOME TAX (APPEALS) DATED 23.12.2010. ANNEXURE C TRUE COPY OF ORDER OF INCOME TAX APPELLATE TRIBUNAL DATED 30.11.2012. ANNEXURE D TRUE COPY OF STATEMENT RECORDED UNDER SEC.132(4) FROM SRI. K P UMMER. ANNEXURE E ENGLISH TRANSLATION OF STATEMENT. ITA Nos. 174, 156, 171, 175, 178, 183, 188 of 2013 -:23:- APPENDIX OF ITA 171/2013 PETITIONER'S/S EXHIBITS: ANNEXURE A TRUE COPY OF ASSESSMENT ORDER U/S.153A DATED 31.12.2009. ANNEXURE B TRUE COPY OF ORDER OF COMMISSIONER OF INCOME TAX (APPEALS) DATED 23.12.2010. ANNEXURE C TRUE COPY OF ORDER OF INCOME TAX APPELLATE TRIBUNAL DATED 30.11.2012. ANNEXURE D TRUE COPY OF STATEMENT RECORDED UNDER SEC.132(4) FROM SRI. K P UMMER. ANNEXURE E ENGLISH TRANSLATION OF STATEMENT. ITA Nos. 174, 156, 171, 175, 178, 183, 188 of 2013 -:24:- APPENDIX OF ITA 175/2013 PETITIONER'S/S EXHIBITS: ANNEXURE A TRUE COPY OF ASSESSMENT ORDER U/S.153A DATED 31.12.2009. ANNEXURE B TRUE COPY OF ORDER OF COMMISSIONER OF INCOME TAX (APPEALS) DATED 23.12.2010. ANNEXURE C TRUE COPY OF ORDER OF INCOME TAX APPELLATE TRIBUNAL DATED 30.11.2012. ANNEXURE D TRUE COPY OF STATEMENT RECORDED UNDER SEC.132(4) FROM SRI. K P UMMER. ANNEXURE E ENGLISH TRANSLATION OF STATEMENT. ITA Nos. 174, 156, 171, 175, 178, 183, 188 of 2013 -:25:- APPENDIX OF ITA 178/2013 PETITIONER'S/S EXHIBITS: ANNEXURE A TRUE COPY OF ASSESSMENT ORDER U/S.153A DATED 31.12.2009. ANNEXURE B TRUE COPY OF ORDER OF COMMISSIONER OF INCOME TAX (APPEALS) DATED 23.12.2010. ANNEXURE C TRUE COPY OF ORDER OF INCOME TAX APPELLATE TRIBUNAL DATED 30.11.2012. ANNEXURE D TRUE COPY OF STATEMENT RECORDED UNDER SEC.132(4) FROM SRI K P UMMER. ANNEXURE E ENGLISH TRANSLATION OF STATEMENT. ITA Nos. 174, 156, 171, 175, 178, 183, 188 of 2013 -:26:- APPENDIX OF ITA 183/2013 PETITIONER'S/S EXHIBITS: ANNEXURE A TRUE COPY OF ASSESSMENT ORDER U/S.153A DATED 31.12.2009. ANNEXURE B TRUE COPY OF ORDER OF COMMISSIONER OF INCOME TAX (APPEALS) DATED 23.12.2010. ANNEXURE C TRUE COPY OF ORDER OF INCOME TAX APPELLATE TRIBUNAL DATED 30.11.2012. ANNEXURE D TRUE COPY OF STATEMENT RECORDED UNDER SEC.132(4) FROM SRI. K P UMMER. ANNEXURE E ENGLISH TRANSLATION OF STATEMENT. ITA Nos. 174, 156, 171, 175, 178, 183, 188 of 2013 -:27:- APPENDIX OF ITA 188/2013 PETITIONER'S/S EXHIBITS: ANNEXURE A TRUE COPY OF ASSESSMENT ORDER U/S.153A DATED 31.12.2009. ANNEXURE B TRUE COPY OF ORDER OF COMMISSIONER OF INCOME TAX (APPEALS) DATED 23.12.2010. ANNEXURE C TRUE COPY OF ORDER OF INCOME TAX APPELLATE TRIBUNAL DATED 30.11.2012. ANNEXURE D TRUE COPY OF STATEMENT RECORDED UNDER SEC.132(4) FROM SRI. K P UMMER. ANNEXURE E ENGLISH TRANSLATION OF STATEMENT. Commissioner of Income-tax , Thrissur v. K.P. Ummer