Ita/699/2009 Of The Commissioner Of Income Tax v. A.s.babu
High Court
10 Nov 2009 In favour of: Assessee
Forum / Bench
High Court · highcourtofkerala
Parties
Ita/699/2009 Of The Commissioner Of Income Tax v. A.s.babu
Date of order
10 Nov 2009
Assessment year(s)
—
Outcome
Dismissed
Case summary
In Ita/699/2009 Of The Commissioner Of Income Tax v. A.s.babu, the High Court (2009) dismissed the appeal. The decision went in favour of the assessee.
Decision: Since the Tribunal's finding that tax amount involved is below the threshold limit prescribed under theCBDT circular for filing appeal by the Department, wedo not find any justification to entertain the appeal.Therefore, we dismiss the appeal 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 V.K.MOHANAN
TUESDAY, THE 10TH NOVEMBER 2009 / 19TH KARTHIKA 1931
ITA.No. 699 of 2009()
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ITA.294/COCH/2002 of I.T.A.TRIBUNAL, COCHIN BENCH
....................
APPELLANT/RESPONDENT
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THE COMMISSIONER OF INCOME TAX,TRICHUR.
BY ADV. SRI.JOSE JOSEPH, SC, FOR INCOME TAX
RESPONDENT(S): APPELLANT
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SHRI.A.S.BABU,AYROOKARAN HOUSE,
PALISSERY,EZHATTUMUGHAM P.O.,
MUKKANNUR VIA,ANGAMALI,
ERNAKULAM DISTRICT.
ADV. SRI.P.BALAKRISHNAN (E) FOR R1
THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD
ON 10/11/2009, THE COURT ON THE SAME DAY DELIVERED THE
FOLLOWING:
C.N. RAMACHANDRAN NAIR &V.K.MOHANAN, JJ.
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ITA. No.699 OF 2009
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Dated, the 10th day of November, 2009
JUDGMENT
Ramachandran Nair, J.
Since the Tribunal's finding that tax amount
involved is below the threshold limit prescribed under theCBDT circular for filing appeal by the Department, wedo not find any justification to entertain the appeal.Therefore, we dismiss the appeal as not maintainable.
C.N.RAMACHANDRAN NAIR JUDGE
V.K.MOHANAN,
JUDGE
kvm/-
V.K.MOHANAN, J.
O.P.No.
JUDGMENT
Dated:..
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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