Ita/660/2009 Of Shamsudeen Mohammed v. 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 C.K.ABDUL REHIM MONDAY, THE 20TH JULY 2009 / 29TH ASHADHA 1931 ITA.No. 660 of 2009() --------------------- ITA.767/2007 of I.T.A.TRIBUNAL,COCHIN BENCH .................... APPELLANT/RESPONDENT/ASSESSEE: ----------------------------------------- SHAMSUDEEN MOHAMMED, ARAFA, NLRA-52(A), NEERAZHI LANE, ULLOOR, THIRUVANANTHAPURAM. BY ADV. SRI.S.ANIL KUMAR (TRIVANDRUM) SRI. K.S. HARIHARAN RESPONDENT(S): APPELLANT/REVENUE: -------------------------------------------- THE COMMISSIONER OF INCOME TAX, THIRUVANANTHAPURAM - 695 033. ADV.SRI.JOSE JOSEPH, SC. THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 20/07/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ----------------------------------- I.T.A. No.660 of 2009 ------------------------------------- Dated this the 20[th] day of July, 2009 J U D G M E N T ---------------------- ,J. Ramachandran Nair Assessee returned a gross receipt of Rs.56,87,855/- as commissionreceived by his minor daughter in business. Even though details ofincome received, nature of business or particulars of bank accounts werenot furnished, the assessee included the income in his return because therecipient was only his minor daughter. However, against the incomeconceded as above the assessee claimed massive expenditure ofRs.41,63,690/- which again was without furnishing details. The grievanceof the assessee is that though Tribunal also upheld in principle hiseligibility for deduction, the Tribunal granted only an estimative deductionof 50% on the gross receipt and balance claim was disallowed. It isagainst this order of the Tribunal the assessee has filed this appealclaiming full deduction. We are not satisfied that any substantial questionof law arises from the order of the Tribunal granting an estimateddeduction of 50% from gross receipts because assessee did notsubstantiate the claim with evidence. Consequently the assessee's appeal is dismissed. C.N.RAMACHANDRAN NAIR, JUDGE. C.K.ABDUL REHIM, JUDGE.