Ita/9/2009 Of The Commissioner Of Income Tax, Tvm v. T.sivakumar, M/S.nalini Pack, Kollam
High Court
19 Jan 2009 In favour of: Assessee
Forum / Bench
High Court · highcourtofkerala
Parties
Ita/9/2009 Of The Commissioner Of Income Tax, Tvm v. T.sivakumar, M/S.nalini Pack, Kollam
Date of order
19 Jan 2009
Assessment year(s)
—
Outcome
Dismissed
Case summary
In Ita/9/2009 Of The Commissioner Of Income Tax, Tvm v. T.sivakumar, M/S.nalini Pack, Kollam, the High Court (2009) dismissed the appeal. The decision went in favour of the assessee.
Decision: We, therefore, dismiss the appeal filedby the Revenue.
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 C.K.ABDUL REHIM
MONDAY, THE 19TH JANUARY 2009 / 29TH POUSHA 1930
ITA.No. 9 of 2009()
-------------------
AGAINST THE ORDER DATED 05/04/2007 IN ITA.718/COCH/2006 IN
ITA.718/2006 of I.T.A.TRIBUNAL,COCHIN BENCH
....................
APPELLANT/APPELLANT
---------------------------------------
THE COMMISSIONER OF INCOME TAX
THIRUVANANTHAPURAM.
BY ADV. SRI.JOSE JOSEPH, SC, FOR INCOME TAX
RESPONDENT(S): RESPONDENT
-------------------------
SHRI.T.SIVAKUMAR, M/S.NALINI PACK,
KOLLAM.
THIS INCOME TAX APPEAL HAVING COME UP FOR ADMISSION
ON 19/01/2009, THE COURT ON THE SAME DAY DELIVERED THE
FOLLOWING:
C.N.RAMACHANDRAN NAIR &C.K.ABDUL REHIM, JJ.
....................................................................I.T. Appeal No.9 of 2009
....................................................................Dated this the 19th day of January, 2009.
JUDGMENT
Ramachandran Nair, J.
Since the Tribunal itself dismissed the appeal as the tax incidenceis less than the monetary ceiling fixed for filing appeal, we do not thinkthere is any scope for interference by us in further appeal under Section260A of the Income Tax Act. We, therefore, dismiss the appeal filedby the Revenue.
C.N.RAMACHANDRAN NAIRJudge
pms
C.K.ABDUL REHIMJudge
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