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. 1563 of 2009() ---------------------- AGAINST THE ORDER DATED 29/01/2004 IN ITA.323/COCH/2002 of I.T.A.TRIBUNAL,COCHIN BENCH .................... APPELLANT ----------------------------- M/S.QUEEN WINES, DISSOLVED REPRESENTED BY MR.N.K.SHYJU,PARTNER P.T.ROAD, VADAKARA. BY ADV. SRI.P.RAGHUNATH SRI.PREMJIT NAGENDRAN RESPONDENT(S): --------------- 1. THE ASST.COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, CALICUT. 2. THE COMMISSIONER OF INCOME TAX, CALICUT BY SC SRI. JOSE JOSEPH 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. 1563 OF 2009 -------------------------------------------- Dated this the 8th day of September, 2009 JUDGMENT Ramachandran Nair, J. We have heard counsel appearing for the appellant. However, on going through the order of the Tribunal, we find that the question raised is only pure question of fact because the assessee is challenging only estimation of income after rejection of books of accounts made in the assessment and confirmed by the Tribunal. Consequently the appeal is dismissed. (C.N.RAMACHANDRAN NAIR) Judge. (V.K. MOHANAN) Judge. kk 2