Sunny Jacob Jewellers Gold Hyper Market vs Commissioner Of Income Tax

Judicial Analysis Court Copy Headnote Facts Arguments Court observation

2024 Supreme(Ker) 665

A. K. JAYASANKARAN NAMBIAR, SYAM KUMAR V. M.
Sunny Jacob Jewellers Gold Hyper Market – Appellant
Versus
Commissioner Of Income Tax – Respondent

Advocates:
Advocate Appeared:
For the Parties : ADV.SRI.T.M.SREEDHARAN (SR.), ADV.SRI.V.P.NARAYANAN, ADV.SMT.DIVYA RAVINDRAN, SMT.SUSIE B VARGHESE, SC FOR INCOME TAX, ADV.SRI.T.M.SREEDHARAN (SR.), ADV.SMT.NISHA JOHN, ADV.SRI.V.P.NARAYANAN, ADV.SMT.DIVYA RAVINDRAN, ADV.SRI.R.BHASKARA KRISHNAN

JUDGMENT :

Dr. A.K. Jayasankaran Nambiar, J.

As all these Income Tax Appeals involve a common issue, they are taken up together for consideration and disposed by this common judgment. For the sake of convenience, the details of the various appeals with reference to the assessment year concerned, as also co-relating it to the appeals that were filed before the Tribunal and the orders passed by the Appellate Tribunal, are provided in tabular form below:-

Sl. No.	ITA No.	Appeal before the Income Tax Appellate Tribunal	Assessment Year	Date of ITAT Order
1.	I.T.A.No.38/2019	I.T.A.No.319/C/2016	2007 - 08	10th October, 2018
2.	I.T.A.No.39/2019	I.T.A.No.314 to 319/C/2016	2004 - 05	10th October, 2018
3.	I.T.A.No.41/2019	I.T.A.No.314 to 319/C/2016	2005 - 06	10th October, 2018
4.	I.T.A.No.40/2019	I.T.A.No.314 to 319/C/2016	2003 - 04	10th October, 2018
5.	I.T.A.No.37/2019	I.T.A.No.314 to 319/C/2016	2006 - 07	10th October, 2018
6.	I.T.A.No.34/2019	I.T.A.No.314 to 319/C/2016	2002 - 03

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2024 Supreme(Ker) 665

A. K. JAYASANKARAN NAMBIAR, SYAM KUMAR V. M.Sunny Jacob Jewellers Gold Hyper Market – AppellantVersusCommissioner Of Income Tax – Respondent

A. K. JAYASANKARAN NAMBIAR, SYAM KUMAR V. M.
Sunny Jacob Jewellers Gold Hyper Market – Appellant
Versus
Commissioner Of Income Tax – Respondent