Ita/220/2013 Of M/S. Escapade Resorts (P) Ltd v. Deputy Commissioner Of Income Tax

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE ANTONY DOMINIC & THE HONOURABLE MR. JUSTICE ANIL K.NARENDRAN THURSDAY, THE 30TH DAY OF OCTOBER 2014/8TH KARTHIKA, 1936 ITA.No. 220 of 2013 () ----------------------- AGAINST THE ORDER/JUDGMENT IN ITA 677/COCH/2010 of I.T.A.TRIBUNAL,COCHINBENCH DATED 16-11-2012 APPELLANT(S)/APPELLANT/ASSESSEE: -------------------------------------------------------------- M/S. ESCAPADE RESORTS (P) LTD. C/O.CASINO HOTEL, W/ISLAND, COCHIN-3. BY ADVS.SRI.JOSEPH MARKOSE (SR.) SRI.V.ABRAHAM MARKOS SRI.BINU MATHEW SRI.TOM THOMAS (KAKKUZHIYIL) SRI.ABRAHAM JOSEPH MARKOS SRI.ABRAHAM VARGHESE THARAKAN RESPONDENT(S)/DEPARTMENT: -------------------------------------------------- DEPUTY COMMISSIONER OF INCOME TAX CIRCLE - I(1), ERNAKULAM. BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS INCOME TAX APPEAL HAVING COME UP FOR ADMISSION ON 30-10-2014, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ITA NO.220/13 APPENDIX APPELLANT'S EXHIBITS ANNEXURE A:TRUE COPY OF THE ASSESSMENT ORDER DT8.12.2009. ANNEXURE B:TRUE COPY OF THE ORDER PASSED IN THEAPPEAL DT 15.9.2010 OF TH COMMISSIONER OF INCOME TAX(APPEALS) II. ANNEXURE C:TRUE COPY OF THE ORDER DT 16/11/2012PASSED BY THE ITAT IN ITA NO.677/COCH/2010. //True Copy// Rp PA to Judge ANTONY DOMINIC & ANIL K. NARENDRAN, JJ. =============================== Income Tax Appeal No. 220 of 2013=========================== Dated this the 30[th] day of October, 2014 J U D G M E N T Antony Dominic, J. This appeal is filed in relation to the assessment year 2007-08and the dispute is mainly in relation to the ad hoc disallowance of `5lakhs made towards the deficiencies found in the register maintainedfor miscellaneous expenses. Reading of the order passed by theTribunal shows that this has been reduced to `3 lakhs. 2.Having gone through the order passed by the Tribunal inits entirety and having heard the counsel on both sides, we areinclined to think that the findings are entirely factual and does notgive rise to question of law for determination of this Court. Appeal is dismissed. Sd/- ANTONY DOMINIC JUDGE Rp Sd/- ANIL K. NARENDRAN JUDGE //True Copy//PA to Judge