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Ita/495/2009 Of Commissioner Of Income Tax, Kottayam v. M/S.johnson's Estates & Agencies Pvt

High Court 10 Nov 2009 In favour of: Assessee

Forum / Bench

High Court · highcourtofkerala

Parties

Date of order

10 Nov 2009

Assessment year(s)

—

Outcome

Dismissed

Case summary

In Ita/495/2009 Of Commissioner Of Income Tax, Kottayam v. M/S.johnson's Estates & Agencies Pvt, the High Court (2009) dismissed the appeal. The decision went in favour of the assessee.

Decision: In view of the fact that disputed income is very small i.e. belowRs.1 lakh, appeal is not maintainable before the High Court underSection 260A of the Income Tax Act based on the norms prescribed bythe Central Board of Direct Taxes in their Circular No.2/2005.Consequently appeal is dismissed.

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 V.K.MOHANAN TUESDAY, THE 10TH NOVEMBER 2009 / 19TH KARTHIKA 1931 ITA.No. 495 of 2009() --------------------- AGAINST THE ORDER IN ITA.737/COCH/2005 of I.T.A.TRIBUNAL,COCHIN BENCH .................... APPELLANT ----------------------------- COMMISSIONER OF INCOME TAX, KOTTAYAM. BY ADV. SRI.P.K.R.MENON,SR.COUNSEL, GOI(TAXES) SRI.JOSE JOSEPH, SC, FOR INCOME TAX RESPONDENT(S): --------------- M/S. JOHNSONS ESTATES AND AGENCIES PVT. LTD. MALANKARA BUILDING, KODIMATHA KOTTAYAM. ADV. SRI.JOSEPH KODIANTHARA FOR R1 SRI.TERRY V.JAMES FOR R1 THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 10/11/2009, THE COURT ON 10/11/2009 DELIVERED THE FOLLOWING: C.N.RAMACHANDRAN NAIR &V.K.MOHANAN, JJ. .................................................................... I.T. Appeal No.495 of 2009 .................................................................... Dated this the 10th day of November, 2009. JUDGMENT Ramachandran Nair, J. In view of the fact that disputed income is very small i.e. belowRs.1 lakh, appeal is not maintainable before the High Court underSection 260A of the Income Tax Act based on the norms prescribed bythe Central Board of Direct Taxes in their Circular No.2/2005.Consequently appeal is dismissed. C.N.RAMACHANDRAN NAIRJudge pms V.K.MOHANANJudge

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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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