IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE K.SURENDRA MOHAN TUESDAY, THE 7TH SEPTEMBER 2010 / 16TH BHADRA 1932 ITA.No. 284 of 2010() --------------------- IT(S&S) A. NO. 173/COCH/2005 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): --------------- SHRI.GEORGE JOSEPH, 40/4606, LUCKY STAR BUILDING, MARKET ROAD, KOCHI-35. THIS INCOME TAX APPEAL HAVING COME UP FOR ADMISSION ON 07/09/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C .N. RAMACHANDRAN NAIR, & K. SURENDRA MOHAN, JJ. -------------------------------------------- I. T. A. No. 284 of 2010 -------------------------------------------- Dated this the 7th day of September, 2010 JUDGMENT Ramachandran Nair, J. Heard standing counsel appearing for the appellant. On going through the Tribunal's order we find that the Tribunal cancelled Section 158BD assessment by relying on the decision of the Supreme Court in MANISH MAHESWARI'S case, 289 I.T.R. 324. Since the Tribunal has only followed the decision of the Supreme Court, 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. (K. SURENDRA MOHAN) Judge. kk 2