Ita/404/2010 Of Shri. N.k.mohammed Ali v. The Asst. Commissioner Of Income Tax

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE K.VINOD CHANDRAN THURSDAY, THE 1ST DECEMBER 2011 / 10TH AGRAHAYANA 1933 ITA.No. 404 of 2010() --------------------- ITA.927/COCH/2008 of I.T.A.TRIBUNAL,COCHIN BENCH .................... APPELLANT/RESPONDENT IN ITA ---------------------------------------- SHRI.N.K.MOHAMMED ALI, PARTNER, YENKEY ROLLER FLOUR MILLS, CHEROOTY ROAD, KOZHIKODE. BY ADVS. SRI.E.K.NANDAKUMAR SRI.A.K.JAYASANKAR NAMBIAR SRI.K.JOHN MATHAI SRI.P.BENNY THOMAS SRI.P.GOPINATH SMT.PREETHA S.NAIR RESPONDENT/APPELLANT IN ITA --------------------------------------- THE ASSISTANT COMMISSINER OF INCOME TAX, CENTRAL CIRCLE 2, KOZHIKODE. BY ADVS. SRI.P.K.R.MENON SRI.JOSE JOSEPH THIS INCOME TAX APPEAL HAVING COME UP FOR ADMISSION ON 01/12/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: VK ITA.No. 404 of 2010() --------------------------- APPENDIX ------------- PETITIONER'S ANNEXURES ------------------------------- ANNEXURE A. COPY OF THE ASSESSMENT ORDER FOR 2005-06 ISSUED BYTHE INCOME TX DEPARTMENT TO THE APPELLANT ATED 1911.2007. ANNEXURE B. COPY OF THE ORDER ISSUED BY THE COMMISSIONER OFINCOME TAX (APPEALS) TO THE APPELLANT DATED 14.8.2008. ANNEXURE C. COPY OF THE TRIBUNAL ORDER ISSUED BY THE INCOME TAXAPPELLATE TRIBUNAL TO THE APPELLANT DATED 30.06.2010. RESPONDENT'S ANNEXURE: NIL --------------------------------- / TRUE COPY / VK P.A. TO JUDGE C.N. RAMACHANDRAN NAIR, &K. VINOD CHANDRAN, JJ==========================I.T. APPEAL NO. 404 OF 2010 ============================ Dated this the 1[st] day of December , 2011 JUDGMENT C.N. Ramachandran Nair, J Heard the learned Senior Counsel for the appellant and thelearned Senior Standing counsel for the respondent. The questionraised is only with regard to addition of Rs.6,40,000/- towardsunexplained cash credit in the assessment of the appellant for theassessment year 2005-06. After hearing both sides and on goingthrough the orders impugned, we do not find any question of lawarising from the orders of the Tribunal because this is a casewhere the appellant failed to establish the cash credit which is aloan availed from his own wife. Consequently, the writ appeal isdismissed. Sd/-C.N. RAMACHANDRAN NAIR(Judge) ksTrue copy Sd/- K. VINOD CHANDRAN (Judge) jma : 2 :