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 THURSDAY, THE 27TH AUGUST 2009 / 5TH BHADRA 1931 ITA.No. 1517 of 2009() ---------------------- ITA.73/COCH/2004 of I.T.A.TRIBUNAL,COCHIN BENCH .................... APPELLANT/APPELLANT --------------------------------------- THE COMMISSIONER OF INCOME TAX, THRISSUR. BY ADV. SRI.P.K.R.MENON,SR.COUNSEL, GOI(TAXES) SRI.JOSE JOSEPH, SC, FOR INCOME TAX RESPONDENT(S): APPELLANT ------------------------ SHRI. MOHAN J.PALLAN,PALLAN HOUSE, KEERANKULANGARA,THRISSUR DISTRICT. THIS INCOME TAX APPEAL HAVING COME UP FOR ADMISSION ON 27/08/2009,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N.RAMACHANDRAN NAIR & C.K.ABDUL REHIM, JJ. .................................................................... I.T. Appeal No.1517 of 2009 .................................................................... Dated this the 27th day of August, 2009. JUDGMENT Ramachandran Nair, J. Questions raised in our view are pure questions of fact because the first appellate authority as well as the Tribunal accepted assessee's explanation with regard to various loan credits. In fact, on going through the Tribunal's order we find that the assessee himself gave statement at the time of search about the loan availed by him from various parties. Later documents were produced to substantiate the claim and even though there is deviation between oral statement of the assessee and documentary evidence later produced, the lower authorities accepted the documentary evidence and deleted the additions made in the block assessment. 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 C.K.ABDUL REHIM Judge pms