Ita/62/2008 Of Smt.rekha C.babu v. Assistant Commissioner Of Income Tax

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN & THE HONOURABLE MR. JUSTICE ASHOK MENON TUESDAY ,THE 16TH DAY OF OCTOBER 2018 / 24TH ASWINA, 1940 ITA.No. 62 of 2008 AGAINST THE ORDER/JUDGMENT IN ITA 484/2006 of I.T.A.TRIBUNAL,COCHINBENCH DATED 28-12-2007 APPELLANT/S: SMT.REKHA C.BABU,AGED 1 YEARSCHANDRATHIL HOUSE, PALARIVATTOM, KOCHI.BY ADVS.SRI.E.K.NANDAKUMARSRI.ANIL D. NAIRSRI.K.JOHN MATHAISRI.P.BENNY THOMAS RESPONDENT/S: ASSISTANT COMMISSIONER OF INCOME TAXCENTRAL CIRCLE-I, ERNAKULAM. OTHER PRESENT: SRI PKR MENON SR COUNSEL FOR GOI TAXES THIS INCOME TAX APPEAL HAVING COME UP FOR ADMISSION ON 16.10.2018, ALONG WITH ITA NO.79/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: J U D G M E N T Vinod Chandran, J On identical facts, this Court in the case of thehusband of one of the assessees and father of the otherassessee had found the addition made under Section 69 of theIncome Tax Act, 1956 as unexplained investment to be perfectlyin order. The decision has been rendered by a Division Benchof this Court in ITA No.14/2008 dated 27.02.2009. Werespectfully follow the aforesaid judgment and dismiss theappeals. No costs. Sd/- K. Vinod Chandran, Judge Sd/-Ashok Menon, Judge jma APPENDIX IN ITA NO.62/2008 APPELLANT'S ANNEXURS: ANNEXURE A : TRUE COPY OF THE ASSESSMENT ORDER FOR 2001-02 ISSUED BY THE INCOME TAX DEPARTMENT TO THE APPELLANT DT 04.01.2006 BY THE INCOME TAX DEPARTMENT TO THE APPELLANT DT 04.01.2006 ANNEXURE B : TRUE COPY OF THE ORDER ISSUED BY THE COMMISSIONEROF INCOME TAX (APPEALS) TO THE APPELLANT DT.12.06.06OF INCOME TAX (APPEALS) TO THE APPELLANT DT.12.06.06ANNEXURE C :TRUE COPY OF THE TRIBUNAL ORDER DT 28.12.2007 ISSUED TO THE APPELLANTTO THE APPELLANTANNEXURE ATRUE COPY OF THE ASSESSMENT ORDER FOR 2001-02 ISSUED BY THE INCOME TAX DEPARTMENT TO THE APPELLANT DATED 4.1.2006ISSUED BY THE INCOME TAX DEPARTMENT TO THE APPELLANT DATED 4.1.2006ANNEXURE BTRUE COPY OF THE ORDER ISSUED BY THE COMMISSIONER OF INCOME TAX (APPEALS) TO THE APPELLANT DATED 12.6.2006.COMMISSIONER OF INCOME TAX (APPEALS) TO THE APPELLANT DATED 12.6.2006.ANNEXURE CTRUE COPY OF THE TRIBUNAL ORDER DATED 28.12.2007 ISSUED TO THE APPELLANT.28.12.2007 ISSUED TO THE APPELLANT.