Ita/1538/2009 Of The Commissioner Of Income Tax, Tvm v. Muraleedharan Pillai B

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS MONDAY, THE 26 DAY OF JULY 2021 / 4TH SRAVANA, 1943 ITA NO. 1538 OF 2009 AGAINST THE ORDER/JUDGMENT IN ITA 129/2007 OFI.T.A.TRIBUNAL,COCHIN BENCH, ERNAKULAM APPELLANT: THE COMMISSIONER OF INCOME TAX, TVM.THIRUVANANTHAPURAM. BY ADV SRI.JOSE JOSEPH, SC, FOR INCOME TAX RESPONDENT: MURALEEDHARAN PILLAI B.SOORANADU, KOLLAM. BY ADV SRI.S.ARUN RAJ THIS INCOME TAX APPEAL HAVING COME UP FOR ADMISSION ON26.07.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 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 APPENDIX APPELLANT'S ANNEXURES: ANNEXURE-ATRUE COPY OF THE ORDER OF THE ASSESSINGOFFICER DATED 29.3.2006 ANNEXURE-BTRUE COPY OF THE ORDER OF THE COMMISSIONEROF INCOME TAX (APPEALS) DATED 17.11.2006. ANNEXURE-CTRUE COPY OF THE ORDER OF THE APPELLATE TRIBUNAL DATED 24.8.2007.