Kerala High Court
The Commissioner Of Income Tax vs Shri. P.M.Sainudeen on 29 September, 2009
Bench: C.N.Ramachandran Nair, V.K.Mohanan
IN THE HIGH COURT OF KERALA AT ERNAKULAM
ITA.No. 1103 of 2009()
1. THE COMMISSIONER OF INCOME TAX,
... Petitioner
Vs
1. SHRI. P.M.SAINUDEEN,
... Respondent
For Petitioner :SRI.JOSE JOSEPH, SC, FOR INCOME TAX
For Respondent : No Appearance
The Hon'ble MR. Justice C.N.RAMACHANDRAN NAIR
The Hon'ble MR. Justice V.K.MOHANAN
Dated :29/09/2009
O R D E R
C.N.RAMACHANDRAN NAIR &
V.K.MOHANAN, JJ.
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I.T. Appeal No.1103 of 2009
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Dated this the 29th day of September, 2009.
JUDGMENT
Ramachandran Nair, J.
The questions raised pertain to additions deleted by the Tribunal in appeal. We have heard Standing Counsel appearing for the appellant. On going through the Tribunal's order, we find the Tribunal accepted the trade credit in the name of the wife because assessee proved before the Tribunal sales tax registration, assessment, etc. held by the assessee's wife towards proof of business carried on by her. Other questions raised also pertain to various additions deleted by the Tribunal by accepting evidence produced by the assessee. We do not find any substantial question of law arising from the order of the Tribunal. Consequently appeal is dismissed.
C.N.RAMACHANDRAN NAIR Judge V.K.MOHANAN Judge pms