IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE K.VINOD CHANDRAN WEDNESDAY, THE 23RD NOVEMBER 2011 / 2ND AGRAHAYANA 1933 ITA.No. 42 of 2003() -------------------- AGAINST ORDER DATED 14/03/2003 IN ITA.61COCH/1999 of I.T.A.TRIBUNAL,COCHIN BENCH .................... APPELLANT/ RESPONDENT/APPELLANT/ ASSESSEE -------------------- DR.RANI BHASKARAN, ALAKANANDA, T.C.1/1980, KUMARAPURAM, TRIVANDRUM. BY ADV. SRI.KMV.PANDALAI RESPONDENT(S): / APPELLANT/ RESPONDENT/ DEPARTMENT --------------- THE ASSISTANT COMMISSIONER OF INCOME TAX, SPECIAL CIRCLE DIVISION -I, TRIVANDRUM. MR.P.K.R.MENON, SC FOR THE DEPARTMENT THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 23/11/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ITA NO.42/2003 APPENDIX APPELLANT'S EXHIBITS ANNEXURE-A : COPY OF ASSESSMENT ORDER DATED 18/05/1998 PASSED BY THE RESPONDENT. ANNEXURE-B : COPY OF APPELLATE ORDER PASSED BY THE 1ST APPELLATE AUTHORITY DATED 27/11/1998. ANNEXURE-C : COPY OF ORDER DATED 14/03/2003 PASSED BY THE INCOME TAX APPELLATE TRIBUNAL, COCHIN BENCH, COCHIN. //TRUE COPY// PA TO JUDGE. jg C.N.RAMACHANDRAN NAIR & K.VINOD CHANDRAN, JJ. .................................................................... I.T.A.No.42 of 2003 .................................................................... Dated this the 23rd day of November, 2011. J U D G M E N T Ramachandran Nair, J. Heard learned counsel for the appellant and learned Standing Counsel for the respondent Revenue. 2. The question raised is only on the addition of Rs.1 lakh sustained by the Tribunal, which is commission or interpretation charges received by the assessee, a Doctor, from a Scanning Centre. 3. After hearing both sides, we notice that the Tribunal sustained the addition based on clear evidence given by the Scanning Centre confirming payment to the appellant assessee. Moreover, the objection raised by the assessee is a discrepancy in the name because full name was not given by the Scanning Centre and only her first name was given. We are of the view that the findings rendered by the Tribunal are based on facts established beyond any doubt and ITA No.42/2003 2 so much so, no substantial question of law arises from the findings of the Tribunal. This I.T.Appeal is accordingly, dismissed. (C.N.RAMACHANDRAN NAIR, JUDGE) (K.VINOD CHANDRAN, JUDGE) jg