Ita/1366/2009 Of The Commissioner Of Income Tax, Cochin v. M/S. Ernakulam Bottle Supply Co., Ekm

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 WEDNESDAY, THE 19TH AUGUST 2009 / 28TH SRAVANA 1931 ITA.No. 1366 of 2009() ---------------------- ITA.471/COCH/1998 of I.T.A.TRIBUNAL,COCHIN BENCH .................... APPELLANT ----------------------------- THE COMMISSIONER OF INCOME TAX, COCHIN. BY ADV. SRI.JOSE JOSEPH, SC, FOR INCOME TAX RESPONDENT(S): --------------- M/S.ERNAKULAM BOTTLE SUPPLY CO., KACHERIPADY, CHITTOOR ROAD,COCHIN-18. THIS INCOME TAX APPEAL HAVING COME UP FOR ADMISSION ON 19/08/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -------------------------------------------- -------------------------------------------- Dated this the 19th day of August, 2009 JUDGMENT Ramachandran Nair, J. We notice from the Tribunal's order that the Tribunal has onlyaccepted the finding of the first appellate authority that there was nojustification for rejection of books of accounts. In fact, it is seen thatthe first appellate authority has verified the records and was satisfiedabout it's correctness. We therefore do not find any substantialquestion of law arising from the order of the Tribunal. Consequentlyappeal is dismissed. (C.N.RAMACHANDRAN NAIR)Judge. (C. K. ABDUL REHIM) Judge. kk