Ita/593/2009 Of The Commissioner Of Income Tax, Trichur v. M/S.bus Operators Association, Palakkad
High Court
01 Nov 2010 In favour of: Assessee
Forum / Bench
High Court · highcourtofkerala
Parties
Ita/593/2009 Of The Commissioner Of Income Tax, Trichur v. M/S.bus Operators Association, Palakkad
Date of order
01 Nov 2010
Assessment year(s)
—
Outcome
Dismissed
Case summary
In Ita/593/2009 Of The Commissioner Of Income Tax, Trichur v. M/S.bus Operators Association, Palakkad, the High Court (2010) dismissed the appeal. The decision went in favour of the assessee.
Decision: We, therefore, dismiss the appeal filed by theRevenue.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
Sections referenced in this judgment
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. 593 of 2009()
---------------------
AGAINST THE ORDER DATED 09/09/2004 IN ITA.173/COCH/2004
of I.T.A.TRIBUNAL,COCHIN BENCH
....................
APPELLANT/RESPONDENT
----------------------------------------
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/APPELLANT
------------------------
M/S.BUS OPERATORS ASSOCIATION,
12/994,S.N.BUILDING,G.B.ROAD,PALAKKAD.
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.593 of 2009
....................................................................Dated this the 1st day of November, 2010.
JUDGMENT
Ramachandran Nair, J.
Since the tax effect involved in this case is less than the minimumprescribed by the Board vide Instruction No.1979 dated 27.3.2000, wedo not think appeal is maintainable by virtue of Section 268A of theIncome Tax Act. We, therefore, dismiss the appeal filed by theRevenue.
C.N.RAMACHANDRAN NAIRJudge
BHABANI PRASAD RAYJudge
pms
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