IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE K.SURENDRA MOHAN FRIDAY, THE 27TH FEBRUARY 2009 / 8TH PHALGUNA 1930 ITR.No. 1 of 2008() ------------------- AGAINST THE ORDER IN ITA.513/COCH/1992 IN RA.225/COCH/1995 of I.T.A.TRIBUNAL,COCHIN BENCH .................... APPLICANT: ------------- M/S.UPASANA HOSPITAL & NURSING HOME, QUILON. RESPONDENT: ---------------- THE COMMISSIONER OF INCOME-TAX, TRIVANDRUM. ADV. SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS TAX REFERENCE HAVING BEEN FINALLY HEARD ON 27/02/2009, ALONG WITH ITR NOS.2/08 & 3/08, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C .N. RAMACHANDRAN NAIR & K. SURENDRA MOHAN, JJ. - - - - - - - - - - - - - - - - - - - - - - - - - - - - - I.T.R. Nos. 1, 2 & 3 OF 2008 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - Dated this the 27th day of February, 2009 JUDGMENT Ramachandran Nair,J. The Tribunal has referred these cases pertaining to the assessment years 1983-84, 1984-85 and 1985-86 at the instance of the assessee. In spite of service of notice, the assessee has not entered appearance in court. Therefore, we have gone through the orders and proceed to dispose of the reference cases. 2. On going through the reference order itself, we find that the question raised pertains to addition of unexplained investments in the form of purchase of hospital equipments valuing Rs.4,89,948/-. Assessee's case is that as against this amount addition to be sustained is only Rs.62,046/-. We do not find any substantial question of law arising from the orders of Tribunal in a matter where the dispute is only on the quantum of addition sustained. We, therefore, dispose of the reference order by declining to answer the question referred. (C.N.RAMACHANDRAN NAIR) Judge. (K. SURENDRA MOHAN) Judge. ttb