M/S.Sunny Jacob Jewllers vs State Of Kerala on 1 November, 2010

       

  

  

 
 
  IN THE HIGH COURT OF KERALA AT ERNAKULAM

OT.Rev.No. 63 of 2010()


1. M/S.SUNNY JACOB JEWLLERS
                      ...  Petitioner

                        Vs



1. STATE OF KERALA
                       ...       Respondent

                For Petitioner  :SRI.C.K.THANU PILLAI

                For Respondent  : No Appearance

The Hon'ble MR. Justice C.N.RAMACHANDRAN NAIR
The Hon'ble MR. Justice B.P.RAY

 Dated :01/11/2010

 O R D E R
                   C.N.RAMACHANDRAN NAIR &
                      BHABANI PRASAD RAY, JJ.
              ....................................................................
                        C.M. Appln. No.679 of 2010
                       in O.T. Rev. No.63 of 2010 &
                      C.M. Appln. No.680 of 2010 in
                           O.T. Rev. No.64 of 2010
              ....................................................................
              Dated this the 1st day of November, 2010.

                                     JUDGMENT

Ramachandran Nair, J.

The revisions are filed with inordinate delay of 477 days. During

hearing of the delay condonation petitions we have considered the

matter on merits also. We find that dispute is only on the turnover

addition modified by the Tribunal. Admittedly irregularity was noticed

in the course of inspection and the assessee compounded the offence.

Addition made at four times of suppression is reduced to three times by

the Tribunal. We do not find any question of law arising from the

order of the Tribunal in regard to addition to the turnover based on

suppression detected. Consequently there is no merit in the revision

2

cases also. We, therefore, dismiss the delay condonation petitions and

also the revision petitions.

C.N.RAMACHANDRAN NAIR
Judge

BHABANI PRASAD RAY
Judge
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