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 13TH OCTOBER 2009 / 21ST ASWINA 1931 ITA.No. 1684 of 2009() ---------------------- AGAINST THE ORDER DATED 31/12/2008 IN COCH IN ITA.745/COCH/2008 of I.T.A.TRIBUNAL,COCHIN BENCH .................... RESPONDENT: ------------------------------- THE COMMISSIONER OF INCOME TAX, THIRUVANANTHAPURAM. BY ADV. SRI.JOSE JOSEPH, SC, FOR INCOME TAX RESPONDENT(S): APPELLANT: ------------------------- A.SHAHUL HAMEED, P/O M/S.CITY SHOE MART CHALAI, TRIVANDRUM. THIS INCOME TAX APPEAL HAVING COME UP FOR ADMISSION ON 13/10/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C .N. RAMACHANDRAN NAIR & V.K. MOHANAN, JJ. -------------------------------------------- I.T.A. No. 1684 OF 2009 -------------------------------------------- Dated this the 13th day of October, 2009 JUDGMENT Ramachandran Nair, J. We have by separate judgment dismissed another appeal filed by the department against the very same assessee. In this appeal also we find the questions raised are only against pure findings of fact rendered by the Tribunal with regard to explanation accepted in respect of credit in the current account, addition on account of un-explained investment, etc. Since no substantial question of law arises from the order of the Tribunal, we dismiss the appeal. (C.N.RAMACHANDRAN NAIR) Judge. (V.K. MOHANAN) Judge. kk 2