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. 1067 of 2009() ---------------------- AGAINST THE ORDER DATED 16/01/2008 IN IT(S&S)A 83/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): --------------- SHRI.K.K.BAHULEYAN, KARAYIL HOUSE, MANALUR POST, THRISSUR DISTRICT. 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.A. No. 1067 OF 2009 -------------------------------------------- Dated this the 29th day of September, 2009 JUDGMENT Ramachandran Nair, J. Heard standing counsel appearing for the appellant. The questions raised pertain to various additions made in block assessment deleted by the Tribunal. We notice that even though credit entries were denied by the creditors the assessee alternatively pleaded availability of source of fund which was proved before the Tribunal. The Tribunal accepted the evidence produced and deleted additions. We do not find any substantial question of law arising from the order of the Tribunal. Consequently, the appeal is dismissed. (C.N.RAMACHANDRAN NAIR) Judge. (V.K. MOHANAN) Judge. kk 2