Itr/1/2008 Of M/S.upasana Hospital & Nursing Home v. The Commissioner Of Income Tax, Tvm

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE K.SURENDRA MOHAN FRIDAY, THE 27TH FEBRUARY 2009 / 8TH PHALGUNA 1930 ITR.No. 1 of 2008() ------------------- AGAINST THE ORDER IN ITA.513/COCH/1992 IN RA.225/COCH/1995 of I.T.A.TRIBUNAL,COCHIN BENCH .................... APPLICANT: ------------- M/S.UPASANA HOSPITAL & NURSING HOME, QUILON. RESPONDENT: ---------------- THE COMMISSIONER OF INCOME-TAX, TRIVANDRUM. ADV. SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS TAX REFERENCE HAVING BEEN FINALLY HEARD ON 27/02/2009, ALONG WITH ITR NOS.2/08 & 3/08, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C .N. RAMACHANDRAN NAIR &K. SURENDRA MOHAN, JJ. - - - - - - - - - - - - - - - - - - - - - - - - - - - - - I.T.R. Nos. 1, 2 & 3 OF 2008 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -Dated this the 27[th] day of February, 2009 JUDGMENT Ramachandran Nair,J. The Tribunal has referred these cases pertaining to the assessmentyears 1983-84, 1984-85 and 1985-86 at the instance of the assessee. Inspite of service of notice, the assessee has not entered appearance incourt. Therefore, we have gone through the orders and proceed to disposeof the reference cases. 2. On going through the reference order itself, we find that thequestion raised pertains to addition of unexplained investments in the formof purchase of hospital equipments valuing Rs.4,89,948/-. Assessee'scase is that as against this amount addition to be sustained is onlyRs.62,046/-. We do not find any substantial question of law arising fromthe orders of Tribunal in a matter where the dispute is only on the quantumof addition sustained. We, therefore, dispose of the reference order bydeclining to answer the question referred. (C.N.RAMACHANDRAN NAIR)Judge. (K. SURENDRA MOHAN) Judge.