{"id":151572,"date":"2009-08-27T00:00:00","date_gmt":"2009-08-26T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/the-commissioner-of-income-tax-vs-shri-mohan-j-pallan-on-27-august-2009"},"modified":"2015-05-10T03:36:54","modified_gmt":"2015-05-09T22:06:54","slug":"the-commissioner-of-income-tax-vs-shri-mohan-j-pallan-on-27-august-2009","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/the-commissioner-of-income-tax-vs-shri-mohan-j-pallan-on-27-august-2009","title":{"rendered":"The Commissioner Of Income Tax vs Shri. Mohan J.Pallan on 27 August, 2009"},"content":{"rendered":"<div class=\"docsource_main\">Kerala High Court<\/div>\n<div class=\"doc_title\">The Commissioner Of Income Tax vs Shri. Mohan J.Pallan on 27 August, 2009<\/div>\n<pre>       \n\n  \n\n  \n\n \n \n  IN THE HIGH COURT OF KERALA AT ERNAKULAM\n\nITA.No. 1517 of 2009()\n\n\n1. THE COMMISSIONER OF INCOME TAX,\n                      ...  Petitioner\n\n                        Vs\n\n\n\n1. SHRI. MOHAN J.PALLAN,PALLAN HOUSE,\n                       ...       Respondent\n\n                For Petitioner  :SRI.P.K.R.MENON,SR.COUNSEL, GOI(TAXES)\n\n                For Respondent  : No Appearance\n\nThe Hon'ble MR. Justice C.N.RAMACHANDRAN NAIR\nThe Hon'ble MR. Justice C.K.ABDUL REHIM\n\n Dated :27\/08\/2009\n\n O R D E R\n                     C.N.RAMACHANDRAN NAIR &amp;\n                             C.K.ABDUL REHIM, JJ.\n                ....................................................................\n                         I.T. Appeal No.1517 of 2009\n                ....................................................................\n                 Dated this the 27th day of August, 2009.\n\n                                       JUDGMENT\n<\/pre>\n<p>Ramachandran Nair, J.\n<\/p>\n<p>      Questions raised in our view are pure questions of fact because<\/p>\n<p>the first appellate authority as well as the Tribunal accepted assessee&#8217;s<\/p>\n<p>explanation with regard to various loan credits. In fact, on going<\/p>\n<p>through the Tribunal&#8217;s order we find that the assessee himself gave<\/p>\n<p>statement at the time of search about the loan availed by him from<\/p>\n<p>various parties. Later documents were produced to substantiate the<\/p>\n<p>claim and even though there is deviation between oral statement of the<\/p>\n<p>assessee and documentary evidence later produced, the lower<\/p>\n<p>authorities accepted the documentary evidence                                   and deleted the<\/p>\n<p>additions made in the block assessment. We do not find any substantial<\/p>\n<p><span class=\"hidden_text\">                                  2<\/span><\/p>\n<p>question of law arising from the order of the Tribunal. Consequently<\/p>\n<p>appeal is dismissed.\n<\/p>\n<\/p>\n<p>                                  C.N.RAMACHANDRAN NAIR<br \/>\n                                  Judge<\/p>\n<p>                                  C.K.ABDUL REHIM<br \/>\n                                  Judge<br \/>\npms<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Kerala High Court The Commissioner Of Income Tax vs Shri. Mohan J.Pallan on 27 August, 2009 IN THE HIGH COURT OF KERALA AT ERNAKULAM ITA.No. 1517 of 2009() 1. THE COMMISSIONER OF INCOME TAX, &#8230; Petitioner Vs 1. SHRI. MOHAN J.PALLAN,PALLAN HOUSE, &#8230; Respondent For Petitioner :SRI.P.K.R.MENON,SR.COUNSEL, GOI(TAXES) For Respondent : No Appearance The Hon&#8217;ble [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[8,21],"tags":[],"class_list":["post-151572","post","type-post","status-publish","format-standard","hentry","category-high-court","category-kerala-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>The Commissioner Of Income Tax vs Shri. 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