IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE V.K.MOHANAN FRIDAY, THE 25TH SEPTEMBER 2009 / 3RD ASWINA 1931 ITA.No. 1374 of 2009() ---------------------- ITA.857/COCH/1993 of I.T.A.TRIBUNAL,COCHIN BENCH .................... APPELLANT/APPELLANT --------------------------------------- THE COMMISSIONER OF INCOME TAX, COCHIN. BY ADV. SRI.P.K.R.MENON,SR.COUNSEL, GOI(TAXES) SRI.JOSE JOSEPH, SC, FOR INCOME TAX RESPONDENT(S): --------------- SHRI.S.RATNAM PILLAI, C/O.BRILLIANT EXPORTS, COCHIN-06. THIS INCOME TAX APPEAL HAVING COME UP FOR ADMISSION ON 25/09/2009, ALONG WITH ITA 1395 OF 2009 THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C .N. RAMACHANDRAN NAIR & V.K. MOHANAN, JJ. -------------------------------------------- I.T.A. No. 1374 & 1395 OF 2009 -------------------------------------------- Dated this the 25th day of September, 2009 JUDGMENT Ramachandran Nair, J. Heard standing counsel for the appellant. On going through the appellate orders and after hearing standing counsel for the appellant we find that the questions raised pertain to part disallowance of inflated purchases, deletion of certain additions, etc. All the questions raised pertain to findings of fact of the Tribunal. Since no substantial question of law arises from the order of the Tribunal, we dismiss both the appeals filed by the revenue. (C.N.RAMACHANDRAN NAIR) Judge. (V.K. MOHANAN) Judge. kk 2