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Ita/1386/2009 Of The Commissioner Of Income Tax, Trichur v. M/S.trichur District Private Bus Operato

High Court 01 Nov 2010 In favour of: Assessee

Forum / Bench

High Court · highcourtofkerala

Parties

Date of order

01 Nov 2010

Assessment year(s)

—

Outcome

Dismissed

Case summary

In Ita/1386/2009 Of The Commissioner Of Income Tax, Trichur v. M/S.trichur District Private Bus Operato, the High Court (2010) dismissed the appeal. The decision went in favour of the assessee.

Decision: In this case sincethe tax effect is less than this amount, we dismiss the appeal filed bythe Revenue as not maintainable.

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 B.P.RAY MONDAY, THE 1ST NOVEMBER 2010 / 10TH KARTHIKA 1932 ITA.No. 1386 of 2009() ---------------------- AGAINST THE ORDER DATED 20/02/2008 IN ITA.915/COCH/2007 of I.T.A.TRIBUNAL,COCHIN BENCH .................... APPELLANT/APPELLANT --------------------------------------- THE COMMISSIONER OF INCOME TAX, TRICHUR. BY ADV. SRI.P.K.R.MENON,SR.COUNSEL, GOI(TAXES) SRI.JOSE JOSEPH, SC, FOR INCOME TAX RESPONDENT/RESPONDENT ------------------------- M/S. TRICHUR DISTRICT PRIVATE BUS OPERATORS ASSOCIATION & WELFARE SCHEME, WEST PALACE ROAD, TRICHUR. ADV. SRI.P.BALAKRISHNAN (E) FOR R1 THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 01/11/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N.RAMACHANDRAN NAIR &BHABANI PRASAD RAY, JJ. .................................................................... I.T. Appeal No.1386 of 2009 ....................................................................Dated this the 1st day of November, 2010. JUDGMENT Ramachandran Nair, J. By virtue of Instruction No.5/2008 dated 15.5.2008, the appeal ismaintainable only if tax effect is above Rs.4 lakhs. In this case sincethe tax effect is less than this amount, we dismiss the appeal filed bythe Revenue as not maintainable. C.N.RAMACHANDRAN NAIRJudge BHABANI PRASAD RAYJudge pms

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This page reproduces a public-domain court order (Section 52(1)(q)(iv), Copyright Act 1957). Explanations are EaseValue's original analysis. Always read the original order.

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