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 24TH NOVEMBER 2009 / 3RD AGRAHAYANA 1931 ITA.No. 1302 of 2009() ---------------------- ITA.677/2005 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): --------------- POPULAR AUTOMOBILES, KUTTUKARAN CENTRE, MAMANGALAM, KOCHI. BY ADV. SRI.P.BALAKRISHNAN (E) THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 24/11/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N. RAMACHANDRAN NAIR & V.K.MOHANAN, JJ. ---------------------------------------- ITA. No.1302 OF 2009 ---------------------------------------- Dated, the 24th day of November, 2009 JUDGMENT Ramachandran Nair, J. On going through the Tribunal's order and after hearing the Standing Counsel appearing for the appellant and counsel appearing for the respondent, we find that all questions raised pertain to additions deleted by the Tribunal mainly on the sole ground of alleged undervaluation of stock transfer. We do not find any substantial question of law arising from the order of the Tribunal wherein the deletion of additions made are only on facts. Consequently, the appeal is dismissed. C.N.RAMACHANDRAN NAIR JUDGE V.K.MOHANAN, JUDGE kvm/- -:2:- V.K.MOHANAN, J. O.P.No. JUDGMENT Dated:..