The Commissioner Of Income Tax vs Shri.K.K.Bahuleyan on 29 September, 2009

       

  

  

 
 
  IN THE HIGH COURT OF KERALA AT ERNAKULAM

ITA.No. 1067 of 2009()


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

                        Vs



1. SHRI.K.K.BAHULEYAN,
                       ...       Respondent

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

                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.
                 --------------------------------------------
                       I.T.A. No. 1067 OF 2009
                 --------------------------------------------
              Dated this the 29th day of September, 2009

                              JUDGMENT

Ramachandran Nair, J.

Heard standing counsel appearing for the appellant. The

questions raised pertain to various additions made in block assessment

deleted by the Tribunal. We notice that even though credit entries were

denied by the creditors the assessee alternatively pleaded availability of

source of fund which was proved before the Tribunal. The Tribunal

accepted the evidence produced and deleted additions. We do not find

any substantial question of law arising from the order of the Tribunal.

Consequently, the appeal is dismissed.

(C.N.RAMACHANDRAN NAIR)
Judge.

(V.K. MOHANAN)
Judge.

kk

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