Ita/1670/2009 Of The Commissioner Of Income Tax v. R.ajith Kumar

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE V.K.MOHANAN THURSDAY, THE 26TH NOVEMBER 2009 / 5TH AGRAHAYANA 1931 ITA.No. 1670 of 2009() ---------------------- AGAINST THE ORDER DATED 16/01/2009 IN COCH IN ITA.686/COCH/2007 of I.T.A.TRIBUNAL,COCHIN BENCH .................... APPELLANT/APPELLANT --------------------------------------- THE COMMISSIONER OF INCOME-TAX, THIRUVANANTHAPURAM. BY ADV. SRI.JOSE JOSEPH, SC, FOR INCOME TAX RESPONDENT(S): RESPONDENT ------------------------- SHRI.R.AJITH KUMAR, KUMAR JEWELLERY,NEDUMANGAD, THIRUVANANTHAPURAM. ADV. SRI.T.M.SREEDHARAN SRI.V.P.NARAYANAN SMT.C.K.SHERIN THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 26/11/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -------------------------------------------- -------------------------------------------- Dated this the 26th day of November, 2009 JUDGMENT Ramachandran Nair, J. The questions raised in the appeal filed by the revenue pertain toadditions deleted by the first appellate authority and confirmed by theTribunal. After hearing both sides and after going through theTribunal's order, we do not find any ground to interfere with the orderof the Tribunal because on facts, the Tribunal found that the cashcredits in the name of the wife of the assessee and two other personsstand proved with evidence. So far as the other item of addition isconcerned, the assessee's explanation that he admittedly hadagricultural income is accepted by the two lower authorities. Thedepartment does not dispute the ownership of 19 acres of rubberplantation owned by the family of the assessee. In the circumstances,we do not find any ground to interfere with the findings of theTribunal. Consequently the appeal is dismissed. (C.N.RAMACHANDRAN NAIR)Judge. (V.K. MOHANAN) Judge. kk