Ita/1103/2009 Of The Commissioner Of Income Tax, Tvpm v. P.m.sainudeen, Sain Auto Ways, Sain Plaz

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE V.K.MOHANAN TUESDAY, THE 29TH SEPTEMBER 2009 / 7TH ASWINA 1931 ITA.No. 1103 of 2009() ---------------------- ITA.475/COCH/2006 of I.T.A.TRIBUNAL,COCHIN BENCH .................... APPELLANT/APPELLANT --------------------------------------- THE COMMISSIONER OF INCOME TAX, THIRUVANANTHAPURAM. BY ADV. SRI.JOSE JOSEPH, SC, FOR INCOME TAX RESPONDENT(S): RESPONDENT ------------------------- SHRI. P.M.SAINUDEEN, SAIN AUTOWAYS, SAIN PLAZA, NEAR SANKER'S HOSPITAL, KOLLAM. THIS INCOME TAX APPEAL HAVING COME UP FOR ADMISSION ON 29/09/2009,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N.RAMACHANDRAN NAIR &V.K.MOHANAN, JJ. .................................................................... I.T. Appeal No.1103 of 2009 ....................................................................Dated this the 29th day of September, 2009. JUDGMENT Ramachandran Nair, J. The questions raised pertain to additions deleted by the Tribunalin appeal. We have heard Standing Counsel appearing for theappellant. On going through the Tribunal's order, we find the Tribunalaccepted the trade credit in the name of the wife because assesseeproved before the Tribunal sales tax registration, assessment, etc. heldby the assessee's wife towards proof of business carried on by her.Other questions raised also pertain to various additions deleted by theTribunal by accepting evidence produced by the assessee. We do notfind any substantial question of law arising from the order of theTribunal. Consequently appeal is dismissed. C.N.RAMACHANDRAN NAIRJudge V.K.MOHANANJudge