SMT.MARIAMMA BABU, vs. ASST. COMMISSIONER OF INCOME TAX,

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ITA/79/2008HC KeralaKLHC01026984200816 October 2018Author: HONOURABLE MR.JUSTICE K.VINOD CHANDRAN,HONOURABLE MR. JUSTICE ASHOK MENON3 pages
AI SummaryDismissed

What did the High Court hold?

The High Court of Kerala, following its own prior judgment in ITA No. 14/2008 dated February 27, 2009, held that the addition made under Section 69 of the Income Tax Act, 1961, as unexplained investment, was perfectly in order. This prior judgment was rendered on identical facts concerning the husband of one of the assessees and the father of the other assessee. The Court respectfully followed the aforesaid judgment. The operative direction was to dismiss the appeals. No costs were awarded.

What were the facts?

This judgment concerns two Income Tax Appeals (ITA Nos. 62/2008 and 79/2008) filed before the High Court of Kerala. The appeals are against an order of the Income Tax Appellate Tribunal (ITAT), Cochin Bench, dated December 28, 2007. The appellants are Smt. Mariamma Babu (in ITA 79/2008) and another assessee (in ITA 62/2008), who is the husband of Smt. Mariamma Babu and father of the assessee in ITA 79/2008. The respondent is the Assistant Commissioner of Income Tax, Central Circle-I, Ernakulam. The appeals were admitted on October 16, 2018.

What were the issues?

1. Whether the addition made under Section 69 of the Income Tax Act, 1961, as unexplained investment, was justified? (Question of law). The assessee's contention is not recorded in the judgment. The revenue's contention is that the addition made under Section 69 was perfectly in order, based on a prior High Court decision.

Which sections of the Income-tax Act were involved?

Section 69

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 K.VINOD CHANDRAN & THE HONOURABLE MR. JUSTICE ASHOK MENON TUESDAY ,THE 16TH DAY OF OCTOBER 2018 / 24TH ASWINA, 1940 ITA.No. 79 of 2008 AGAINST THE ORDER/JUDGMENT IN ITA 482/2006 of I.T.A.TRIBUNAL,COCHIN BENCH DATED 28-12-2007 APPELLANT/S: SMT.MARIAMMA BABU, AGED 1 YEARS CHANDRATHIL HOUSE, PALARIVATOOM, KOCHI. BY ADVS. SRI.E.K.NANDAKUMAR SRI.ANIL D. NAIR RESPONDENT/S: ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-I, ERNAKULAM. OTHER PRESENT: SRI PKR MENON SR COUNSEL FOR GOI TAXES THIS INCOME TAX APPEAL HAVING COME UP FOR ADMISSION ON 16.10.2018,ALONG WITH ITA NO.62/2008 THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: I.T.A Nos.62/2008 &79/2008

J U D G M E N T Vinod Chandran, J On identical facts, this Court in the case of the husband of one of the assessees and father of the other assessee had found the addition made under Section 69 of the Income Tax Act, 1956 as unexplained investment to be perfectly in order. The decision has been rendered by a Division Bench of this Court in ITA No.14/2008 dated 27.02.2009. We respectfully follow the aforesaid judgment and dismiss the appeals. No costs. K. Vinod Chandran, Judge Ashok Menon, Judge jma

APPENDIX IN ITA NO.79/2008 PETITIONER'S/S EXHIBITS: ANNEXURE AOF THE ASSESSMENT ORDER FOR 2001-02 ISSUED BY THE INCOME TAX DEPARTMENT TO THE APPELLANT DATED 4.01.2006 ANNEXURE BOF THE ORDER ISSUED BY THE COMMISSIONER OF INCOME T AX (APPEALS) TO THE APPELLANT DATED 9.6.2006 ANNEXURE COF THE TRIBUNAL ORDER DATED 28.12.2007 ISSUED TO THE APPELLANT.

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