Ita/156/2002 Of M/S.queens Wines v. Asst.commr Of Incometax

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 28TH FEBRUARY 2008 / 9TH PHALGUNA 1929 ITA.No. 156 of 2002() --------------------- ITA.142/COCH/1998 of I.T.A.TRIBUNAL,COCHIN BENCH .................... APPELLANT/APPELLANT ---------------------------------------------------- M/S.QUEENS WINES,REPRESENTED BY PARTNER SRI.N.LAKSHMANAN,VADAKARA. BY ADV. SRI.P.BALACHANDRAN SMT.PREETHA S.NAIR RESPONDENTS: RESPONDENT --------------------------------------- ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE,CALICUT. BY ADV. SRI.GEORGE K. GEORGE, SC FOR IT THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 28/02/2008, ALONG WITH ITA NO. 160 OF 2002 THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C .N. RAMACHANDRAN NAIR &T.R. RAMACHANDRAN NAIR, JJ. -------------------------------------------- I.T.A. No. 156 & 160 OF 2002 -------------------------------------------- Dated this the 28th day of February, 2008 JUDGMENT C.N. Ramachandran Nair,J. We find the questions raised in both the appeals pertaining toestimation of income after rejection of books of accounts are purequestions of fact. Since our jurisdiction is confined to interference withthe decision of the Tribunal on substantial questions of law, we dismissthe appeals. (C.N.RAMACHANDRAN NAIR)Judge. (T.R.RAMACHANDRAN NAIR) Judge. kk