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 18TH DECEMBER 2009 / 27TH AGRAHAYANA 1931 ITA.No. 563 of 2009() --------------------- ITA.176/COCH/2004 of I.T.A.TRIBUNAL,COCHIN BENCH .................... APPELLANT/APPELLANT --------------------------------------- SMT.BEENA JOSEPH, PROP.OLICKAL RUBBER TRADERS, KUTTICHIRA. BY ADV. SRI.P.BALAKRISHNAN (E) RESPONDENT(S): RESPONDENT ------------------------- THE COMMISSIONER OF INCOME TAX, TRICHUR. BY ADV. SRI.JOSE JOSEPH, SC THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 18/12/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N.RAMACHANDRAN NAIR & V.K.MOHANAN, JJ. .................................................................... I.T. Appeal No.563 of 2009 .................................................................... Dated this the 18th day of December, 2009. JUDGMENT Ramachandran Nair, J. Heard Sri.P.Balakrishnan, Advocate appearing for the appellant and Standing Counsel appearing for the respondent. After hearing both sides and after going through the orders, we do not find any question of law arising from the orders of the Tribunal because question pertains to part disallowance of smoke house expenses incurred by the assessee. It is seen that details are not furnished by the assessee and consequently claim was limited to 20 paise per kilogram of rubber dried, in the previous year. However, C.I.T.(Appeals) increased it by another 50% leading to part disallowance. This is confirmed by Tribunal in appeal. We do not find any substantial 2 question of law arising from the order of the Tribunal. Consequently appeal is dismissed. C.N.RAMACHANDRAN NAIR Judge V.K.MOHANAN Judge pms