IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE V.K.MOHANAN TUESDAY, THE 22ND SEPTEMBER 2009 / 31ST BHADRA 1931 ITA.No. 293 of 2009() --------------------- ITA.197/COCH/2000 of I.T.A.TRIBUNAL,COCHIN BENCH .................... APPELLANT/RESPONDENT: -------------------- 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): --------------- SMT. MARY FRNACIS, KOORAN KALLOKKARAN HOUSE, KIDANGOOR, ANGAMALY. THIS INCOME TAX APPEAL HAVING COME UP FOR ADMISSION ON 22/09/2009, ALONG WITH ITA NO.354/2009 & CONN. CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N.RAMACHANDRAN NAIR & V.K.MOHANAN, JJ. .................................................................... I.T. Appeal Nos.293,354,355,362,371,407,268,308, 316,321,328,339,725,601,529,382,373,213, 228,916,894,841,822,962,938 & 1094 of 2009 .................................................................... Dated this the 22nd day of September, 2009. JUDGMENT Ramachandran Nair, J. The connected appeals relate to two assessees who were partners of a firm. The assessments relate to the years 1982-83 to 1993-94 and for 1996-97. The main question raised is as to who was the owner of the property, whether it is only the two assessees involved in these cases or whether the acquired property belonged to partnership consisting of 16 partners. The Tribunal found that the partnership deed as well as the dissolution deed clearly state that the landed property acquired by the Government belonged to the firm and not to the two assessees involved in these cases. In fact it is seen from the Tribunal's order that the Collector under the Land Acquisition Act based on documents of title produced namely, the partnership deed and the dissolution deed, issued notice to all the partners of the dissolved firm and all of them in fact claimed proportionate share and contested 2 the adequacy of compensation fixed. After hearing the Standing Counsel for the appellant and after going through the orders of the Tribunal, we find that the Tribunal's order is based on clear evidence produced by the assessees such as the deeds of partnership and dissolution and the claim of other partners for the proportionate share in the compensation received. We are of the view that no substantial question of law arises from the order of the Tribunal because the findings by the Tribunal are on facts, that too rendered on documentary evidence produced by the assessees. Consequently all the connected appeals pertaining to assessment of capital gain, tax on interest received etc. are dismissed. C.N.RAMACHANDRAN NAIR Judge V.K.MOHANAN Judge pms