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 3RD JUNE 2008 / 13TH JYAISHTA 1930 ITA.No. 17 of 2004() -------------------- (AGAINST THE ORDER OF THE INCOME TAX APPELLATE TRIBUNAL, COCHIN BENCH IN I.T.(S&S) A NO.15/COCH/2000 DATED 14/03/2003) APPELLANT -------------------------- SANTHA V. SHENOY, 'VINI NIWAS', APARTMENTS, KANNENKERY LANE, T.D.ROAD, ERNAKULAM, KOCHI 682 035. BY ADV. SRI.K.R.SUDHAKARAN PILLAI RESPONDENTS: ------------- COMMISSIONER OF INCOME TAX COCHIN, CENTRAL REVENUE BUILDINGS, COCHIN-18. BY ADV. SRI.GEORGE K. GEORGE, SC FOR IT THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 03/06/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N.RAMACHANDRAN NAIR & V.K.MOHANAN, JJ. ------------------------- I.T.A. No. 17 of 2004 --------------------------------- Dated, this the 3rd day of June, 2008 J U D G M E N T Ramachandran Nair, J. Heard Shri.K.R.Sudhakaran Pillai, learned counsel appearing for appellant and learned standing counsel appearing for respondent. 2. The appeal relates to the block assessment completed for the years 1986-87 to 20/07/1995. On going through the orders of the Tribunal and after hearing learned counsel appearing for both sides, we are not satisfied that any question raised is a substantial question of law. The Tribunal has sustained specific additions based on evidence and materials available on record. We do not think we can reappraise the evidence and give a different finding pertaining to specific additions sustained by the Tribunal. Since no question arised is substantial question of law, we dismiss the appeal. (C.N.RAMACHANDRAN NAIR, JUDGE) (V.K.MOHANAN, JUDGE) jg