Ita/79/2008 Of Smt.mariamma Babu v. Asst. 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. 79 of 2008 AGAINST THE ORDER/JUDGMENT IN ITA 482/2006 of I.T.A.TRIBUNAL,COCHINBENCH DATED 28-12-2007 APPELLANT/S: SMT.MARIAMMA BABU,AGED 1 YEARSCHANDRATHIL HOUSE, PALARIVATOOM, KOCHI. BY ADVS.SRI.E.K.NANDAKUMARSRI.ANIL D. NAIR RESPONDENT/S: ASST. COMMISSIONER OF INCOME TAX,CENTRAL 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.62/2008 THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: I.T.A Nos.62/2008 &79/2008 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, JudgeAshok Menon, Judge jma APPENDIX IN ITA NO.79/2008 PETITIONER'S/S EXHIBITS: ANNEXURE A ANNEXURE B ANNEXURE C TRUE COPY OF THE ASSESSMENT ORDER FOR 2001-02 ISSUED BY THE INCOME TAX DEPARTMENT TO THE APPELLANT DATED 4.01.2006 TRUE COPY OF THE ORDER ISSUED BY THE COMMISSIONER OF INCOME T AX (APPEALS) TO THE APPELLANT DATED 9.6.2006 TRUE COPY OF THE TRIBUNAL ORDER DATED 28.12.2007 ISSUED TO THE APPELLANT.