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 29TH SEPTEMBER 2009 / 7TH ASWINA 1931 ITA.No. 1103 of 2009() ---------------------- ITA.475/COCH/2006 of I.T.A.TRIBUNAL,COCHIN BENCH .................... APPELLANT/APPELLANT --------------------------------------- THE COMMISSIONER OF INCOME TAX, THIRUVANANTHAPURAM. BY ADV. SRI.JOSE JOSEPH, SC, FOR INCOME TAX RESPONDENT(S): RESPONDENT ------------------------- SHRI. P.M.SAINUDEEN, SAIN AUTOWAYS, SAIN PLAZA, NEAR SANKER'S HOSPITAL, KOLLAM. THIS INCOME TAX APPEAL HAVING COME UP FOR ADMISSION ON 29/09/2009,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N.RAMACHANDRAN NAIR & V.K.MOHANAN, JJ. .................................................................... I.T. Appeal No.1103 of 2009 .................................................................... Dated this the 29th day of September, 2009. JUDGMENT Ramachandran Nair, J. The questions raised pertain to additions deleted by the Tribunal in appeal. We have heard Standing Counsel appearing for the appellant. On going through the Tribunal's order, we find the Tribunal accepted the trade credit in the name of the wife because assessee proved before the Tribunal sales tax registration, assessment, etc. held by the assessee's wife towards proof of business carried on by her. Other questions raised also pertain to various additions deleted by the Tribunal by accepting evidence produced by the assessee. We do not find any substantial question of law arising from the order of the Tribunal. Consequently appeal is dismissed. C.N.RAMACHANDRAN NAIR Judge V.K.MOHANAN Judge pms