IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE V.K.MOHANAN FRIDAY, THE 25TH SEPTEMBER 2009 / 3RD ASWINA 1931 ITA.No. 1365 of 2009() ---------------------- ITA.293/COCH/1998 of I.T.A.TRIBUNAL,COCHIN BENCH .................... APPELLANT ----------------------------- THE COMMISSIONER OF INCOMETAX COCHIN. BY ADV. SRI.JOSE JOSEPH, SC, FOR INCOME TAX RESPONDENT(S): --------------- E.K.CHANDRASENAN, 28/944, PANAMPILLY NAGAR, COCHIN-16. THIS INCOME TAX APPEAL HAVING COME UP FOR ADMISSION ON 25/09/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C .N. RAMACHANDRAN NAIR & V.K. MOHANAN, JJ. -------------------------------------------- I.T.A. No. 1365 OF 2009 -------------------------------------------- Dated this the 25th day of September, 2009 JUDGMENT Ramachandran Nair, J. The question raised pertains to addition deleted by the first appellate authority and confirmed by the Tribunal. We find from the orders of the appellate authorities that the assessee has offered explanation for the payment of kist which was accepted by the first appellate authority and confirmed by the Tribunal. No substantial question of law arises from the findings of fact rendered by the Tribunal. Consequently the appeal is dismissed. (C.N.RAMACHANDRAN NAIR) Judge. (V.K. MOHANAN) Judge. kk 2