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A. K. JAYASANKARAN NAMBIAR, SYAM KUMAR V. M.
Principal Commissioner of Income Tax (Central), Kochi – Appellant
Versus
Gracy Babu – Respondent
| Table of Content |
|---|
| 1. common order from tribunal appeals for multiple cases. (Para 1 , 2) |
| 2. details of the trust and assessments conducted. (Para 3 , 4 , 5) |
| 3. substantial questions of law posed by the parties. (Para 6 , 7 , 8) |
| 4. analysis of capital gain and trusteeship rights. (Para 10 , 11 , 12) |
| 5. court's final observations and conclusions on trusts and income. (Para 13 , 14 , 15 , 16) |
| 6. judgment ruling and order issued. (Para 17) |
1. As all these appeals filed by the Revenue arise out of a common order dated 30.09.2019 of the Income Tax Appellate Tribunal [hereinafter referred to as the ‘Tribunal’] Cochin Bench, they are taken up for consideration together and disposed by this common judgment. For the sake of convenience, the details of the various appeals with reference to the assessee and the assessment year concerned, as also co-relating it to the appeals that were filed before the Tribunal, are provided in tabular form below:
S. No. | ITA No. | Assessee | Assesssment Year | Appeal before the Income Tax Appellate Tribunal |
1 | I.T.A. No. 48/2020 | Smt. Gracy Babu | 2009-10 | I.T.A. No. 208/2019 |
2 | I.T.A. No. 46/2020 | Sri. Jose Thomas | 2009-10 | I.T.A. No. 211/2019 |
3 | I.T.A. No. 47/2020 | Smt. Reena Jose | 2009 | |
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