IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN FRIDAY, THE 16TH DAY OF DECEMBER 2011/25TH AGRAHAYANA 1933 ITA.No. 34 of 2003 ( ) ====================== (AGAINST ORDER DATED 31/12/2002 IN ITA.292/1999 of I.T.A.TRIBUNAL,COCHIN BENCH) APPELLANT(S)/APPELLANT/ASSESSEE ============ MRS.PREETHA S.NAIR, NUT PRODUCTS COMPANY, KOCHUPILAMMOODU, KOLLAM. BY ADV.SRI.E.K.NANDAKUMAR SMT.PREETHA S.NAIR SRI.A.K.JAYASANKAR NAMBIAR SRI.K.JOHN MATHAI SRI.P.BENNY THOMAS SRI.P.GOPINATH RESPONDENT(S)/RESPONDENTS/REVENUE ============= 1. THE DY.COMMISSIONER OF INCOME TAX, CIRCLE-1, KOLLAM. 2. THE COMMISSIONER OF INCOME TAX, TRIVANDRUM. BY ADV. SRI.P.K.R.MENON,SR.COUNSEL, GOI(TAXES) SRI.JOSE JOSEPH, SC FOR IT THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 16-12-2011 , THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ITA NO.34/2003 APPENDIX APPELLANT'S EXHIBITS ANNEXURE-A : COPY OF ASSESSMENT ORDER FOR 1993-94. ANNEXURE-B : COPY OF ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS), TRIVANDRUM. ANNEXURE-C : COPY OF ORDER OF THE INCOME TAX APPELLATE TRIBUNAL, COCHIN BENCH. //TRUE COPY// PA TO JUDGE. jg C.N.RAMACHANDRAN NAIR & K.VINOD CHANDRAN, JJ. .................................................................... I.T.A. No.34 of 2003 .................................................................... Dated this the 16th day of December, 2011. J U D G M E N T Ramachandran Nair, J. Heard learned counsel for the appellant and learned Standing Counsel for the respondent. After hearing both sides and on going through the Tribunal's orders, what we notice is that the question raised pertains to estimation of out turn of cashew nuts, which is based on average out turn for 3 years. We notice that the first appellate authority has granted partial reduction in the out turn fixed by the Assessing Officer based on the previous and subsequent years' out turn by weight. We do not find any substantial question of law arising from the order of the Tribunal. This Income Tax Appeal is therefore dismissed. (C.N.RAMACHANDRAN NAIR, JUDGE) (K.VINOD CHANDRAN, JUDGE) jg