Ita/1799/2009 Of The Commissioner Of Income Tax, Trichur v. M/S.gold Plaza India(P) Ltd., Trichur

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE P.S.GOPINATHAN FRIDAY, THE 21ST MAY 2010 / 31ST VAISAKHA 1932 ITA.No. 1799 of 2009() ---------------------- APPELLANT/APPELLANT:- ----------------------------------- THE COMMISSIONER OF INCOME TAX, TRICHUR. BY ADV. SRI.JOSE JOSEPH, SC, FOR INCOME TAX RESPONDENT: RESPONDENT:- ----------------------------------------- M/S.GOLD PLAZA INDIA(P)LTD, CEE PEE TOWERS,P.O.ROAD,TRICHUR. ADV. SRI.T.M.SREEDHARAN THIS INCOME TAX APPEAL HAVING COME UP FOR ADMISSION ON 21/05/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N.Ramachandran Nair & P.S.Gopinathan, JJ. ============================================I.T.A.No.1799 of 2009 ============================================ Dated this the 21[st] day of May, 2010. JUDGMENT Ramachandran Nair, J. Heard the standing counsel appearing for the appellant. After hearing him and on goingthrough the Tribunal's order, we notice that thequestion raised is merely on findings of factspertaining to the unaccounted cash creditsdeleted by the Tribunal for the reason that thepayments deleted were received in cheque and inlater years, the party has repaid substantialamount. We do not find any substantial questionof law arising for decision in this case. Consequently, the appeal is dismissed. C.N.Ramachandran Nair, Judge. sl. P.S.Gopinathan, Judge.