Fazila Beevi vs Commissioner Of Income Tax on 30 March, 2009

       

  

  

 
 
  IN THE HIGH COURT OF KERALA AT ERNAKULAM

ITA.No. 37 of 2008()


1. FAZILA BEEVI, W/O.YOOSUF KUNJU, AGED 48
                      ...  Petitioner

                        Vs



1. COMMISSIONER OF INCOME TAX, KOTTAYAM.
                       ...       Respondent

                For Petitioner  :SRI.K.R.SUDHAKARAN PILLAI

                For Respondent  :SRI.P.K.R.MENON,SR.COUNSEL,GOI(TAXES)

The Hon'ble MR. Justice C.N.RAMACHANDRAN NAIR
The Hon'ble MR. Justice K.SURENDRA MOHAN

 Dated :30/03/2009

 O R D E R
                  C .N. RAMACHANDRAN NAIR &
                     K. SURENDRA MOHAN, JJ.
                  --------------------------------------------
                        I.T. A. No. 37 OF 2008
                  --------------------------------------------
                Dated this the 30th day of March, 2009

                               JUDGMENT

Ramachandran Nair,J.

The question raised is whether assessee is liable to pay tax on

short-term capital gains. On going through the Tribunal’s order and

after hearing counsel for the appellant, we do not find any scope for

interfering with the Tribunal’s order because Tribunal has accepted the

contents of the purchase deed which shows that appellant was given

possession by the previous owner. In view of the clear cut terms in the

sale deed obtained by the appellant in her favour, appellant cannot be

permitted to adduce any oral evidence to the contrary. We therefore

dismiss the appeal.

(C.N.RAMACHANDRAN NAIR)
Judge.

(K. SURENDRA MOHAN)
Judge.

kk

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