Santha v. Shenoy, 'Vini Niwas'

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE V.K.MOHANAN TUESDAY, THE 3RD JUNE 2008 / 13TH JYAISHTA 1930 ITA.No. 17 of 2004() -------------------- (AGAINST THE ORDER OF THE INCOME TAX APPELLATE TRIBUNAL, COCHINBENCH IN I.T.(S&S) A NO.15/COCH/2000 DATED 14/03/2003) APPELLANT -------------------------- SANTHA V. SHENOY, 'VINI NIWAS', APARTMENTS, KANNENKERY LANE, T.D.ROAD, ERNAKULAM, KOCHI 682 035. BY ADV. SRI.K.R.SUDHAKARAN PILLAI RESPONDENTS: ------------- COMMISSIONER OF INCOME TAX COCHIN, CENTRAL REVENUE BUILDINGS, COCHIN-18. BY ADV. SRI.GEORGE K. GEORGE, SC FOR IT THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 03/06/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N.RAMACHANDRAN NAIR & V.K.MOHANAN, JJ.------------------------- I.T.A. No. 17 of 2004 --------------------------------- Dated, this the 3[rd] day of June, 2008 J U D G M E N T Ramachandran Nair, J. Heard Shri.K.R.Sudhakaran Pillai, learned counsel appearing forappellant and learned standing counsel appearing for respondent. 2.The appeal relates to the block assessment completed forthe years 1986-87 to 20/07/1995. On going through the orders of theTribunal and after hearing learned counsel appearing for both sides,we are not satisfied that any question raised is a substantial questionof law. The Tribunal has sustained specific additions based onevidence and materials available on record. We do not think we canreappraise the evidence and give a different finding pertaining tospecific additions sustained by the Tribunal. Since no question arisedis substantial question of law, we dismiss the appeal. (C.N.RAMACHANDRAN NAIR, JUDGE) (V.K.MOHANAN, JUDGE)