IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE V.K.MOHANAN MONDAY, THE 7TH SEPTEMBER 2009 / 16TH BHADRA 1931 ITA.No. 381 of 2009() --------------------- ITA.23/COCH/2000 of I.T.A.TRIBUNAL,COCHIN BENCH .................... APPELLANT/APPELLANT. ---------------------------------------- THE COMMISSIONER OF INCOME TAX, COCHIN. BY ADV. SRI.JOSE JOSEPH, SC, FOR INCOME TAX RESPONDENT(S): RESPONDENT. -------------------------- SRI.P.R.JAGADEESH, C/O. WOODLANDS ICE N CREAM, M.G.ROAD, ERNAKULAM. THIS INCOME TAX APPEAL HAVING COME UP FOR ADMISSION ON 07/09/2009,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N.RAMACHANDRAN NAIR & V.K.MOHANAN, JJ. .................................................................... I.T. Appeal No.381 of 2009 .................................................................... Dated this the 7th day of September, 2009. JUDGMENT Ramachandran Nair, J. We do not find any substantial question of law arising from the order of the Tribunal because Tribunal cancelled the unexplained credits added in the assessment for the reason that the addition is just based on the relationship between the assessee and the deposit holders who are sisters, nieces, nephews etc. The Assessing Officer has not chosen to issue notice to the persons who maintained the credits with the Bank and without giving any opportunity to them to explain the credits, the Assessing Officer made the addition in assessee's assessment only because of their relationship with the assessee. We do 2 not find any ground to deviate from the view taken by the Tribunal. Consequently appeal is dismissed. C.N.RAMACHANDRAN NAIR Judge V.K.MOHANAN Judge pms