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Kerala High Court

The Commissioner Of Income Tax vs M/S.Gold Plaza India(P)Ltd on 21 May, 2010

Bench: C.N.Ramachandran Nair, P.S.Gopinathan

       

  

  

 
 
  IN THE HIGH COURT OF KERALA AT ERNAKULAM

ITA.No. 1799 of 2009()


1. THE COMMISSIONER OF INCOME TAX,
                      ...  Petitioner

                        Vs



1. M/S.GOLD PLAZA INDIA(P)LTD,
                       ...       Respondent

                For Petitioner  :SRI.JOSE JOSEPH, SC, FOR INCOME TAX

                For Respondent  :SRI.T.M.SREEDHARAN

The Hon'ble MR. Justice C.N.RAMACHANDRAN NAIR
The Hon'ble MR. Justice P.S.GOPINATHAN

 Dated :21/05/2010

 O R D E R
    C.N.Ramachandran Nair & P.S.Gopinathan, JJ.
   ============================================
               I.T.A.No.1799 of 2009
   ============================================
        Dated this the 21st day of May, 2010.


                     JUDGMENT

Ramachandran Nair, J.

Heard the standing counsel appearing for the appellant. After hearing him and on going through the Tribunal's order, we notice that the question raised is merely on findings of facts pertaining to the unaccounted cash credits deleted by the Tribunal for the reason that the payments deleted were received in cheque and in later years, the party has repaid substantial amount. We do not find any substantial question of law arising for decision in this case. Consequently, the appeal is dismissed.

C.N.Ramachandran Nair, Judge.

sl.                      P.S.Gopinathan, Judge.