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 8TH SEPTEMBER 2009 / 17TH BHADRA 1931 ITA.No. 1192 of 2009() ---------------------- ITA.579/COCH/2006 of I.T.A.TRIBUNAL,COCHIN BENCH .................... APPELLANT: -------------------- THE COMMISSIONER OF INCOME TAX, COCHIN. BY ADV. SRI.P.K.R.MENON,SR.COUNSEL, GOI(TAXES) SRI.JOSE JOSEPH, SC, FOR INCOME TAX RESPONDENT(S): --------------- M/S P.K. ABOOBACKER & CO. TRANSPORT CONTRACTORS, E.R.G. ROAD, KOCHI-18. THIS INCOME TAX APPEAL HAVING COME UP FOR ADMISSION ON 08/09/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C .N. RAMACHANDRAN NAIR & V.K. MOHANAN, JJ. -------------------------------------------- I.T.A. No. 1192 OF 2009 -------------------------------------------- Dated this the 8th day of September, 2009 JUDGMENT Ramachandran Nair, J. The question raised pertains only to income estimated by the first appellate authority and confirmed by the Tribunal. It is stated by standing counsel that the income returned for the previous year and subsequent year by the assessee is comparable to the income sustained by the appellate authorities for this year. We do not find any substantial question of law arising from the order of the Tribunal confirming the estimation of income by the first appellate authority. Consequently the appeal is dismissed. (C.N.RAMACHANDRAN NAIR) Judge. (V.K. MOHANAN) Judge. kk 2