IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM WEDNESDAY, THE 19TH AUGUST 2009 / 28TH SRAVANA 1931 ITA.No. 1366 of 2009() ---------------------- ITA.471/COCH/1998 of I.T.A.TRIBUNAL,COCHIN BENCH .................... APPELLANT ----------------------------- THE COMMISSIONER OF INCOME TAX, COCHIN. BY ADV. SRI.JOSE JOSEPH, SC, FOR INCOME TAX RESPONDENT(S): --------------- M/S.ERNAKULAM BOTTLE SUPPLY CO., KACHERIPADY, CHITTOOR ROAD,COCHIN-18. THIS INCOME TAX APPEAL HAVING COME UP FOR ADMISSION ON 19/08/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C .N. RAMACHANDRAN NAIR & C. K. ABDUL REHIM, JJ. -------------------------------------------- I.T.A. No. 1366 OF 2009 -------------------------------------------- Dated this the 19th day of August, 2009 JUDGMENT Ramachandran Nair, J. We notice from the Tribunal's order that the Tribunal has only accepted the finding of the first appellate authority that there was no justification for rejection of books of accounts. In fact, it is seen that the first appellate authority has verified the records and was satisfied about it's correctness. We therefore do not find any substantial question of law arising from the order of the Tribunal. Consequently appeal is dismissed. (C.N.RAMACHANDRAN NAIR) Judge. (C. K. ABDUL REHIM) Judge. kk 2