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 WEDNESDAY, THE 1ST JULY 2009 / 10TH ASHADHA 1931 ITA.No. 191 of 2009() --------------------- ITA.262/COCH/1999 of I.T.A.TRIBUNAL,COCHIN BENCH .................... APPELLANT/APPELLANT: -------------------- THE COMMISSIONER OF INCOME TAX, TRICHUR. BY ADV. SRI.P.K.R.MENON,SR.COUNSEL, GOI(TAXES) SRI.JOSE JOSEPH, SC, FOR INCOME TAX RESPONDENT(S): --------------- SRI.T.L.OUSEPH, LAVISH ELECTRICALS & SANITARIES, KUNNAMKULAM. THIS INCOME TAX APPEAL HAVING COME UP FOR ADMISSION ON 01/07/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N.RAMACHANDRAN NAIR & C.K.ABDUL REHIM, JJ. .................................................................... I.T. Appeal No.191 of 2009 .................................................................... Dated this the 1st day of July, 2009. JUDGMENT Ramachandran Nair, J. Questions raised pertain to valuation of closing stock and explanation accepted by the lower authorities with regard to the gold ornaments held by the assesee. We do not find any substantial question of law arising from the order of the Tribunal. The appeal is consequently dismissed. C.N.RAMACHANDRAN NAIR Judge C.K.ABDUL REHIM Judge pms