Ita/124/2001 Of M/S.the Kerala State Civil Supplies v. The Commr. Of Incometax, Ernakulam

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE T.R.RAMACHANDRAN NAIR THURSDAY, THE 31ST JANUARY 2008 / 11TH MAGHA 1929 ITA.No. 124 of 2001() --------------------- AGAINST THE ORDER DATED MARCH, 2001 IN ITA.944/1991 of I.T.A.TRIBUNAL,COCHIN BENCH .................... APPELLANT: ASSESSEE ----------------- M/S. THE KERALA STATE CIVIL SUPPLIES CORPORATION (SUPPLY CO) MAVELI BHAVAN, MAVELI ROAD, GANDHI NAGAR COCHIN 682 020 REPRESENTED BY ITS MANAGING DIRECTOR SRI. P.K. MOHANTY. BY ADV. SRI.C.KOCHUNNY NAIR SRI.DALE P.KURIEN RESPONDENTS: ------------- THE COMMISSIONER OF INCOME TAX, ERNAKULAM. BY ADV. SRI.P.K.R.MENON(SR.),SR.COUNSEL FOR IT SRI.GEORGE K. GEORGE, SC FOR IT THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 31/01/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -------------------------------------------- -------------------------------------------- Dated this the 31st day of January, 2008 JUDGMENT C.N. Ramachandran Nair,J. The appeal is filed against Annexure C order of Income-taxAppellate Tribunal confirming disallowance of expenditure of Rs.79,92,182/- claimed by the assessee. We have heard counsel for theappellant and standing counsel for the respondent. We do not find anyquestion of law arising from the order of the Tribunal becausedisallowance is confirmed by appellate authorities at two levelsincluding the Tribunal for want of proof of having incurred theexpenditure claimed. The Tribunal has specifically stated that inspiteof sufficient opportunity given by the assessing officer, the assesseefailed to establish to have incurred expenditure during the accountingyear relevant for the assessment year 1983-84. The appeal thereforefails and is dismissed. (C.N.RAMACHANDRAN NAIR) Judge. (T.R.RAMACHANDRAN NAIR) Judge.