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Ita/133/2009 Of The Commissioner Of Income-Tax(Central) v. M/S.cochin Transport Co

High Court 25 Jun 2009 In favour of: Assessee

Forum / Bench

High Court · highcourtofkerala

Parties

Date of order

25 Jun 2009

Assessment year(s)

—

Outcome

Dismissed

Case summary

In Ita/133/2009 Of The Commissioner Of Income-Tax(Central) v. M/S.cochin Transport Co, the High Court (2009) dismissed the appeal. The decision went in favour of the assessee.

Summary auto-generated from the order below — read the full judgment for the complete reasoning.

The order — as passed by the High Court

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM THURSDAY, THE 25TH JUNE 2009 / 4TH ASHADHA 1931 ITA.No. 133 of 2009() --------------------- AGAINST THE ORDER DATED 09/10/2006 IN ITA(S&S)A.183/COCH/2005 OF I.T.A.TRIBUNAL,COCHIN BENCH .................... APPELLANT: -------------------- THE COMMISSIONER OF INCOME TAX (CENTRAL), COCHIN BY ADV. SRI.JOSE JOSEPH, SC, FOR INCOME TAX RESPONDENT(S): --------------- M/S. COCHIN TRANSPORT CO., C/O. T.J. GEORGE, THEKKUMPURATH HOUSE, BYE-PASS ROAD, THANKULAM, KOTHAMANGALAM. THIS INCOME TAX APPEAL HAVING COME UP FOR ADMISSION ON 25/06/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -------------------------------------------- I.T.A. No. 133 OF 2009 -------------------------------------------- Dated this the 25th day of June, 2009 JUDGMENT Ramachandran Nair,J. The Tribunal declined to entertain the appeal because tax effect isless than Rs. 2 lakhs and CBDT instructions referred to in Tribunal'sorder prohibit filing of appeal when tax effect is less than Rs. 2 lakhs.We see no reason to interfere with the order of the Tribunal. Appeal isconsequently dismissed. (C.N.RAMACHANDRAN NAIR)Judge. (C. K. ABDUL REHIM) Judge. kk

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