IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE K.SURENDRA MOHAN MONDAY, THE 30TH MARCH 2009 / 9TH CHAITHRA 1931 ITA.No. 37 of 2008() -------------------- AGAINST THE ORDER DATED 23/01/2008 IN ITA.197/COCH/2006 of I.T.A.TRIBUNAL,COCHIN BENCH .................... APPELLANT ----------------------------- FAZILA BEEVI, W/O.YOOSUF KUNJU, AGED 48 YEARS, ALUMMOTTIL HOUSE, CHERAVALLY, KAYAMKULAM. BY ADV. SRI.K.R.SUDHAKARAN PILLAI SRI.SAJITH KUMAR V. RESPONDENT(S): --------------- COMMISSIONER OF INCOME TAX, KOTTAYAM. ADV. SRI.P.K.R.MENON,SR.COUNSEL,GOI(TAXES) SRI. JOSE JOSEPH, SC FOR IT THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 30/03/2009 THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C .N. RAMACHANDRAN NAIR & K. SURENDRA MOHAN, JJ. -------------------------------------------- I.T. A. No. 37 OF 2008 -------------------------------------------- Dated this the 30th day of March, 2009 JUDGMENT Ramachandran Nair,J. The question raised is whether assessee is liable to pay tax on short-term capital gains. On going through the Tribunal's order and after hearing counsel for the appellant, we do not find any scope for interfering with the Tribunal's order because Tribunal has accepted the contents of the purchase deed which shows that appellant was given possession by the previous owner. In view of the clear cut terms in the sale deed obtained by the appellant in her favour, appellant cannot be permitted to adduce any oral evidence to the contrary. We therefore dismiss the appeal. (C.N.RAMACHANDRAN NAIR) Judge. (K. SURENDRA MOHAN) Judge. kk 2