SANTHA V.SHENOY vs. COMMISSIONER OF INCOME TAX

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ITA/17/2004HC KeralaKLHC01022380200403 June 2008Author: HONOURABLE MR.JUSTICE V.K.MOHANAN,HONOURABLE MR.JUSTICE C.N.RAMACHANDRAN NAIR2 pages
AI SummaryDismissed

What did the High Court hold?

The High Court held that it was not satisfied that any question raised in the appeal constituted a substantial question of law. The Tribunal had sustained specific additions based on the evidence and materials available on record. The Court stated that it could not reappraise the evidence and arrive at a different finding concerning the specific additions upheld by the Tribunal. Consequently, since no substantial question of law arose, the appeal was dismissed. The operative direction was the dismissal of the appeal.

What were the facts?

The appeal is filed by the assessee, Santha V. Shenoy, against the order of the Income Tax Appellate Tribunal (ITAT), Cochin Bench. The assessment year(s) under consideration are from 1986-87 to July 20, 1995, relating to a block assessment. The ITAT had sustained specific additions made to the assessee's income based on evidence and materials on record. The High Court of Kerala is hearing the appeal against the ITAT's order.

What were the issues?

1. Whether the High Court can reappraise evidence and give a different finding pertaining to specific additions sustained by the Tribunal, when the appeal raises no substantial question of law. Assessee's Contention: The assessee's counsel argued the case before the High Court. However, the judgment does not explicitly detail the assessee's specific arguments or the legal provisions/precedents relied upon, other than implicitly challenging the ITAT's findings. Revenue's Contention: The Revenue's counsel appeared before the High Court. The judgment does not explicitly detail the Revenue's specific arguments or the legal provisions/precedents relied upon, other than implicitly supporting the ITAT's findings.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances
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 3RD JUNE 2008 / 13TH JYAISHTA 1930 ITA.No. 17 of 2004() -------------------- (AGAINST THE ORDER OF THE INCOME TAX APPELLATE TRIBUNAL, COCHIN BENCH IN I.T.(S&S) A NO.15/COCH/2000 DATED 14/03/2003) APPELLANT -------------------------- SANTHA V. SHENOY, 'VINI NIWAS', APARTMENTS, KANNENKERY LANE, T.D.ROAD, ERNAKULAM, KOCHI 682 035. BY ADV. SRI.K.R.SUDHAKARAN PILLAI RESPONDENTS: ------------- COMMISSIONER OF INCOME TAX COCHIN, CENTRAL REVENUE BUILDINGS, COCHIN-18. BY ADV. SRI.GEORGE K. GEORGE, SC FOR IT THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 03/06/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N.RAMACHANDRAN NAIR & V.K.MOHANAN, JJ. ------------------------- I.T.A. No. 17 of 2004 --------------------------------- Dated, this the 3rd day of June, 2008

J U D G M E N T Ramachandran Nair, J. Heard Shri.K.R.Sudhakaran Pillai, learned counsel appearing for appellant and learned standing counsel appearing for respondent.

2.

The appeal relates to the block assessment completed for the years 1986-87 to 20/07/1995. On going through the orders of the Tribunal and after hearing learned counsel appearing for both sides, we are not satisfied that any question raised is a substantial question of law. The Tribunal has sustained specific additions based on evidence and materials available on record. We do not think we can reappraise the evidence and give a different finding pertaining to specific additions sustained by the Tribunal. Since no question arised is substantial question of law, we dismiss the appeal. (C.N.RAMACHANDRAN NAIR, JUDGE) (V.K.MOHANAN, JUDGE) jg

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