IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE K.SURENDRA MOHAN THURSDAY, THE 30TH SEPTEMBER 2010 / 8TH ASWINA 1932 ITA.No. 334 of 2010() --------------------- ITA.108/COCH/2005 of I.T.A.TRIBUNAL,COCHIN BENCH .................... APPELLANT/APPELLANT ----------------------------- THE COMMISSIONER OF INCOME TAX, COCHIN . BY ADV. SRI.JOSE JOSEPH, SC, FOR INCOME TAX RESPONDENT/RESPONDENT: --------------- M/S.A.GEERI PAI JWELLERS, BROADWAY,ERNAKULAM-31. THIS INCOME TAX APPEAL HAVING COME UP FOR ADMISSION ON 30/09/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N.RAMACHANDRAN NAIR & K.SURENDRA MOHAN, JJ. .................................................................... I.T. Appeal No.334 of 2010 .................................................................... Dated this the 30th day of September, 2010. JUDGMENT Ramachandran Nair, J. After hearing Standing Counsel appearing for the appellant and after going through the Tribunal's order, we notice that the questions raised are pure questions of fact and two lower authorities concurrently found that there is no suppression as alleged by the department. We, therefore, dismiss the appeal. C.N.RAMACHANDRAN NAIR Judge K.SURENDRA MOHAN Judge pms