Ita/10/2009 Of Commissioner Of Income-Tax,Trivandrum v. Smt.b.shylaja,Aswathi Enterprise,Kollam

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS THURSDAY, THE 29 DAY OF JULY 2021 / 7TH SRAVANA, 1943 ITA NO. 10 OF 2009 AGAINST THE ORDER IN ITA 778/2005 OF I.T.A.TRIBUNAL,COCHIN BENCH, ERNAKULAM APPELLANT: COMMISSIONER OF INCOME-TAX,TRIVANDRUMTHIRUVANANTHAPURAM.BY ADVS.SRI.P.K.R.MENON,SR.COUNSEL, GOI(TAXES)SRI.JOSE JOSEPH, SC, FOR INCOME TAX RESPONDENT: SMT.B.SHYLAJA,ASWATHI ENTERPRISE,KOLLAMBEACH ROAD,KOLLAM.BY ADV SRI.S.ARUN RAJ THIS INCOME TAX APPEAL HAVING COME UP FOR ADMISSION ON29.07.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ITA No.10 of 2009 JUDGMENT S.V.Bhatti, J. The Revenue is the appellant in the instant appeal. 2. Heard learned Standing counsel Sri Jose Joseph for the appellant and Adv.S.Arunraj for respondent. 3. The value in the appeal is less than the limit prescribed by CBDT vCircular. The Supreme Court in the judgment reported in S.C.Naregal Commissioner of Income Tax (2019) 418 ITR 455 (SC) has considered theeffect of CBDT Circular and dismissed the appeal coming within thepurport of CBDT Circular. 4. The valuation of the subject appeal, since is less than the limitstipulated by CBDT Circular, and also the judgment of Apex Court inS.C.Naregal (supra) is applicable to the appeal. Referring to the Supreme Court judgment and latest circular, we areof the view that the appeal is not maintenable, hence is dismissed. Sd/- S.V.BHATTI Judge css/ sd/- BECHU KURIAN THOMAS Judge PETITIONER'S ANNEXURES: APPENDIX ANN.ATRUE COPY OF THE ORDER OF THE ASSESSING OFFICERDATED 22.3.2002.DATED 22.3.2002. ANN.BTRUE COPY OF THE ORDER OF THE COMMR. OF INCOME TAX (APPEALS) DATED 8.2.2005.TAX (APPEALS) DATED 8.2.2005. ANN.CTRUE COPY OF THE ORDER OF THE APPELLATE TRIBUNAL DATED 28.9.2006.