IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE T.R.RAMACHANDRAN NAIR THURSDAY, THE 31ST JANUARY 2008 / 11TH MAGHA 1929 ITA.No. 124 of 2001() --------------------- AGAINST THE ORDER DATED MARCH, 2001 IN ITA.944/1991 of I.T.A.TRIBUNAL,COCHIN BENCH .................... APPELLANT: ASSESSEE ----------------- M/S. THE KERALA STATE CIVIL SUPPLIES CORPORATION (SUPPLY CO) MAVELI BHAVAN, MAVELI ROAD, GANDHI NAGAR COCHIN 682 020 REPRESENTED BY ITS MANAGING DIRECTOR SRI. P.K. MOHANTY. BY ADV. SRI.C.KOCHUNNY NAIR SRI.DALE P.KURIEN RESPONDENTS: ------------- THE COMMISSIONER OF INCOME TAX, ERNAKULAM. BY ADV. SRI.P.K.R.MENON(SR.),SR.COUNSEL FOR IT SRI.GEORGE K. GEORGE, SC FOR IT THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 31/01/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C .N. RAMACHANDRAN NAIR & T.R. RAMACHANDRAN NAIR, JJ. -------------------------------------------- I.T.A. No. 124 OF 2001 -------------------------------------------- Dated this the 31st day of January, 2008 JUDGMENT C.N. Ramachandran Nair,J. The appeal is filed against Annexure C order of Income-tax Appellate Tribunal confirming disallowance of expenditure of Rs. 79,92,182/- claimed by the assessee. We have heard counsel for the appellant and standing counsel for the respondent. We do not find any question of law arising from the order of the Tribunal because disallowance is confirmed by appellate authorities at two levels including the Tribunal for want of proof of having incurred the expenditure claimed. The Tribunal has specifically stated that inspite of sufficient opportunity given by the assessing officer, the assessee failed to establish to have incurred expenditure during the accounting year relevant for the assessment year 1983-84. The appeal therefore fails and is dismissed. (C.N.RAMACHANDRAN NAIR) Judge. (T.R.RAMACHANDRAN NAIR) Judge. kk 2