IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE K.VINOD CHANDRAN THURSDAY, THE 1ST DECEMBER 2011 / 10TH AGRAHAYANA 1933 ITA.No. 404 of 2010() --------------------- ITA.927/COCH/2008 of I.T.A.TRIBUNAL,COCHIN BENCH .................... APPELLANT/RESPONDENT IN ITA ---------------------------------------- SHRI.N.K.MOHAMMED ALI, PARTNER, YENKEY ROLLER FLOUR MILLS, CHEROOTY ROAD, KOZHIKODE. BY ADVS. SRI.E.K.NANDAKUMAR SRI.A.K.JAYASANKAR NAMBIAR SRI.K.JOHN MATHAI SRI.P.BENNY THOMAS SRI.P.GOPINATH SMT.PREETHA S.NAIR RESPONDENT/APPELLANT IN ITA --------------------------------------- THE ASSISTANT COMMISSINER OF INCOME TAX, CENTRAL CIRCLE 2, KOZHIKODE. BY ADVS. SRI.P.K.R.MENON SRI.JOSE JOSEPH THIS INCOME TAX APPEAL HAVING COME UP FOR ADMISSION ON 01/12/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: VK ITA.No. 404 of 2010() --------------------------- APPENDIX ------------- PETITIONER'S ANNEXURES ------------------------------- ANNEXURE A. COPY OF THE ASSESSMENT ORDER FOR 2005-06 ISSUED BY THE INCOME TX DEPARTMENT TO THE APPELLANT ATED 1911.2007. ANNEXURE B. COPY OF THE ORDER ISSUED BY THE COMMISSIONER OF INCOME TAX (APPEALS) TO THE APPELLANT DATED 14.8.2008. ANNEXURE C. COPY OF THE TRIBUNAL ORDER ISSUED BY THE INCOME TAX APPELLATE TRIBUNAL TO THE APPELLANT DATED 30.06.2010. RESPONDENT'S ANNEXURE: NIL --------------------------------- / TRUE COPY / P.A. TO JUDGE VK C.N. RAMACHANDRAN NAIR, & K. VINOD CHANDRAN, JJ ========================== I.T. APPEAL NO. 404 OF 2010 ============================ Dated this the 1st day of December , 2011 JUDGMENT C.N. Ramachandran Nair , J Heard the learned Senior Counsel for the appellant and the learned Senior Standing counsel for the respondent. The question raised is only with regard to addition of Rs.6,40,000/- towards unexplained cash credit in the assessment of the appellant for the assessment year 2005-06. After hearing both sides and on going through the orders impugned, we do not find any question of law arising from the orders of the Tribunal because this is a case where the appellant failed to establish the cash credit which is a loan availed from his own wife. Consequently, the writ appeal is dismissed. Sd/- C.N. RAMACHANDRAN NAIR (Judge) Sd/- K. VINOD CHANDRAN ks True copy (Judge) : 2 : jma