Ita/1158/2009 Of The Commissioner Of Income Tax, Cochin v. Shri.k.j.mathew

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM THURSDAY, THE 13TH AUGUST 2009 / 22ND SRAVANA 1931 ITA.No. 1158 of 2009() ---------------------- IT(S & S) A.86/COCH/2004 of I.T.A.TRIBUNAL,COCHIN BENCH .................... APPELLANT ----------------------------- THE COMMISSIONER OF INCOME TAX, COCHIN. BY ADV. SRI.P.K.R.MENON,SR.COUNSEL, GOI(TAXES) SRI.JOSE JOSEPH, SC, FOR INCOME TAX RESPONDENT(S): --------------- K.J.MATHEW, KALLARAKKAL HOUSE, MUTTAM, THODUPUZHA. THIS INCOME TAX APPEAL HAVING COME UP FOR ADMISSION ON 13/08/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ON 13/08/2009, THE COURT ON THE SAME DAY DELIVERED THE -------------------------------------------- -------------------------------------------- Dated this the 13th day of August, 2009 JUDGMENT Ramachandran Nair,J. The questions raised pertain to deletion of various additions bythe Tribunal in the block assessment of the respondent. Additionspertain to even personal expenses. We notice that the Tribunal hasaccepted the explanation based on evidence furnished by the assessee.In our view, the questions raised are pure questions of fact and nosubstantial question of law involved to entertain the appeal underSection 260 of the IT Act. Appeal is accordingly dismissed. (C.N.RAMACHANDRAN NAIR)Judge. (C. K. ABDUL REHIM) Judge. kk