Ita/1192/2009 Of The Commissioner Of Income Tax,Cochin v. M/S.p.k.aboobacker & Co
High Court
08 Sep 2009 In favour of: Assessee
Forum / Bench
High Court · highcourtofkerala
Parties
Ita/1192/2009 Of The Commissioner Of Income Tax,Cochin v. M/S.p.k.aboobacker & Co
Date of order
08 Sep 2009
Assessment year(s)
—
Outcome
Dismissed
Case summary
In Ita/1192/2009 Of The Commissioner Of Income Tax,Cochin v. M/S.p.k.aboobacker & Co, the High Court (2009) dismissed the appeal. The decision went in favour of the assessee.
Decision: We do not find anysubstantial question of law arising from the order of the Tribunalconfirming the estimation of income by the first appellate authority.Consequently the appeal is dismissed.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
The order — as passed by the High Court
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 8TH SEPTEMBER 2009 / 17TH BHADRA 1931
ITA.No. 1192 of 2009()
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ITA.579/COCH/2006 of I.T.A.TRIBUNAL,COCHIN BENCH
....................
APPELLANT:
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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):
---------------
M/S P.K. ABOOBACKER & CO.
TRANSPORT CONTRACTORS, E.R.G.
ROAD, KOCHI-18.
THIS INCOME TAX APPEAL HAVING COME UP FOR ADMISSION
ON 08/09/2009, THE COURT ON THE SAME DAY DELIVERED THE
FOLLOWING:
--------------------------------------------
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Dated this the 8th day of September, 2009
JUDGMENT
Ramachandran Nair, J.
The question raised pertains only to income estimated by the firstappellate authority and confirmed by the Tribunal. It is stated bystanding counsel that the income returned for the previous year andsubsequent year by the assessee is comparable to the income sustainedby the appellate authorities for this year. We do not find anysubstantial question of law arising from the order of the Tribunalconfirming the estimation of income by the first appellate authority.Consequently the appeal is dismissed.
(C.N.RAMACHANDRAN NAIR)Judge.
(V.K. MOHANAN)
Judge.
kk
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