Ita/5/2013 Of The Commissioner Of Income Tax (Central) Kochi v. Sri.varghese Mathew

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE THOTTATHIL B.RADHAKRISHNAN & THE HONOURABLE MR. JUSTICE BABU MATHEW P.JOSEPH MONDAY, THE 22ND DAY OF JULY 2013/31ST ASHADHA, 1935 ITA.No. 5 of 2013 () --------------------- I.T.A. NO.577/COCH/2010 OF INCOME TAX APPELLATE TRIBUNAL,COCHIN BENCH. ............. APPELLANT/APPELLANT: -------------------------------------- THE COMMISSIONER OF INCOME TAX (CENTRAL), KOCHI. BY SRI.P.K.R. MENON, SENIOR SC, INCOME TAX. ADV. SRI.JOSE JOSEPH, SC, INCOME TAX. RESPONDENT/RESPONDENT: -------------------------------------------- SRI.VARGHESE MATHEW, EMBASSERIL HOUSE, KURUPPUMPADY, PERUMBAVOOR-683 545. THIS INCOME TAX APPEAL HAVING COME UP FOR ADMISSION ON 22-07-2013, ALONG WITH ITA. NO.201 OF 2012 AND CONNECTED THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: rs. ITA.No. 5 of 2013 APPENDIX PETITIONER'S ANNEXURES:- ANNEXURE A1, A2COPIES OF THE DOCUMENT DATED 20/12/2004 VKP1(10)IMPOUNDED DURING SURVEY, PRICE LIST EFFECTIVEFROM 01/04/2007 (IMPOUNDED) VKP 1(6).IMPOUNDED DURING SURVEY, PRICE LIST EFFECTIVEFROM 01/04/2007 (IMPOUNDED) VKP 1(6). ANNEXURE BCOPY OF THE ORDER U/S.143(3) OF THE ASSESSING OFFICER DATED 28/12/2009.OFFICER DATED 28/12/2009. ANNEXURE CCOPY OF THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS) DATED 20/08/2010.INCOME TAX (APPEALS) DATED 20/08/2010. ANNEXURE DCOPY OF THE ORDER OF THE APPELLATE TRIBUNALDATED 25/05/2012.DATED 25/05/2012. ANNEXURE ECOPY OF THE INSTRUCTION NO.3/2011 DATED 09/02/2011.ANNEXURE FCOPY OF THE STATEMENT RECORDED FROM THE MANAGER.ANNEXURE FCOPY OF THE STATEMENT RECORDED FROM THE MANAGER. ANNEXURE GCOPY OF THE STATEMENT FROM 31/07/2007 TO 07/08/2007. RESPONDENT'S ANNEXURES:-NIL. //TRUE COPY// P.A. TO JUDGE. rs. THOTTATHIL B.RADHAKRISHNAN & BABU MATHEW P.JOSEPH, JJ. .................................................................... ITA Nos.5, 22, 23 of 2013, 201, 209, 210, 213, 224, 232 & 242 of 2012 .................................................................... Dated this the 22[nd] day of July, 2013. J U D G M E N T Thottathil B.Radhakrishnan, J. 1.These appeals are by the Revenue. They, filed under Section260A of the Income Tax Act, 1961, for short, 'the Act', do notmerit admission, since we see no substantial question of lawarising for decision in these appeals.260A of the Income Tax Act, 1961, for short, 'the Act', do notmerit admission, since we see no substantial question of lawarising for decision in these appeals. 2.The sum and substance of the consideration by the AppellateTribunal has been, essentially, re-appreciation of the entire factsand materials as considered by the statutory authorities under theAct. The Tribunal concluded that it was inappropriate to rejectthe books of accounts of the assessee and there was noincriminating material brought on record by the tax authorities,which warranted rejection of books of accounts. The Tribunalalso noted that the assessee had submitted that the turnoverdeclared by him has been accepted by the Sales Tax Department ITA 5/13 & conn. -2- and the said fact has not been rebutted by the Departmentthrough its Assessing Officer. The decision rendered by theTribunal explicitly shows that issues of facts have beenmarshalled on the basis of the materials before it, and thedecision rendered by it, in our view, does not give rise to anyquestion of law, much less any substantial question of law, to bedecided in these appeals under Section 260A of the Act. For the aforesaid reasons, these appeals fail. They are,accordingly, dismissed in limine. (THOTTATHIL B.RADHAKRISHNAN, JUDGE) jg (BABU MATHEW P. JOSEPH, JUDGE)