IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM MONDAY, THE 29TH JUNE 2009 / 8TH ASHADHA 1931 ITA.No. 167 of 2009() --------------------- ITA.440/CO/1999 of I.T.A.TRIBUNAL,COCHIN BENCH .................... APPELLANT/ APPELLANT(S): -------------------- THE COMMISSIONER OF INCOME TAX, COCHIN. BY ADV. SRI.JOSE JOSEPH, SC, FOR INCOME TAX RESPONDENT(S): --------------- SRI. P.K. KURIAN, PROP: JOHNEY BROTHERS, BASIN ROAD, ERNAKULAM. THIS INCOME TAX APPEAL HAVING COME UP FOR ADMISSION ON 29/06/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N.RAMACHANDRAN NAIR & C.K.ABDUL REHIM, JJ. ----------------------------------- I.T.A. No.167 of 2009 -------------------------------------- Dated this the 29th day of June, 2009 J U D G M E N T ---------------------- Ramachandran Nair,J. Question raised pertains to valuation of property as on 1.4.1981 for the purpose of assessment of capital gains. The only ground raised is that assessee declared lower value in the return which is taken by Assessing Officer. The assessee later claimed higher market value which was fixed by the appellate Tribunal. No question of law arises from the order of appellate Tribunal. Appeal is therefore dismissed. C.N.RAMACHANDRAN NAIR, JUDGE. C.K.ABDUL REHIM, JUDGE. okb