Ita/1365/2009 Of The Commissioner Of Income Tax,Cochin v. Shri.e.k.chandrasenan,Cochin
High Court
25 Sep 2009 In favour of: Assessee
Forum / Bench
High Court · highcourtofkerala
Parties
Ita/1365/2009 Of The Commissioner Of Income Tax,Cochin v. Shri.e.k.chandrasenan,Cochin
Date of order
25 Sep 2009
Assessment year(s)
—
Outcome
Dismissed
The order — as passed by the High Court
Case summary
In Ita/1365/2009 Of The Commissioner Of Income Tax,Cochin v. Shri.e.k.chandrasenan,Cochin, the High Court (2009) dismissed the appeal. The decision went in favour of the assessee.
Decision: Consequently the appeal is dismissed.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT :
THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR
&
THE HONOURABLE MR. JUSTICE V.K.MOHANAN
FRIDAY, THE 25TH SEPTEMBER 2009 / 3RD ASWINA 1931
ITA.No. 1365 of 2009()
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ITA.293/COCH/1998 of I.T.A.TRIBUNAL,COCHIN BENCH
....................
APPELLANT
-----------------------------
THE COMMISSIONER OF INCOMETAX COCHIN.
BY ADV. SRI.JOSE JOSEPH, SC, FOR INCOME TAX
RESPONDENT(S):
---------------
E.K.CHANDRASENAN, 28/944,
PANAMPILLY NAGAR, COCHIN-16.
THIS INCOME TAX APPEAL HAVING COME UP FOR ADMISSION
ON 25/09/2009, THE COURT ON THE SAME DAY DELIVERED THE
FOLLOWING:
C .N. RAMACHANDRAN NAIR &V.K. MOHANAN, JJ.
--------------------------------------------
I.T.A. No. 1365 OF 2009
--------------------------------------------
Dated this the 25th day of September, 2009
JUDGMENT
Ramachandran Nair, J.
The question raised pertains to addition deleted by the firstappellate authority and confirmed by the Tribunal. We find from theorders of the appellate authorities that the assessee has offeredexplanation for the payment of kist which was accepted by the firstappellate authority and confirmed by the Tribunal. No substantialquestion of law arises from the findings of fact rendered by theTribunal. Consequently the appeal is dismissed.
(C.N.RAMACHANDRAN NAIR)Judge.
(V.K. MOHANAN)
Judge.
kk
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