Ita/928/2009 Of The Commissioner Of Income Tax, Cochin v. M/S.kerala State Civil Supplies Corpn

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 WEDNESDAY, THE 5TH AUGUST 2009 / 14TH SRAVANA 1931 ITA.No. 928 of 2009() --------------------- AGAINST THE ORDER DATED 29/01/2008 IN ITA.670/COCH/2006 of I.T.A.TRIBUNAL,COCHIN BENCH .................... APPELLANT: ------------------------------ THE COMMISSIONER OF INCOME TAX, COCHIN. BY ADV. SRI.JOSE JOSEPH, SC, FOR INCOME TAX RESPONDENT(S): --------------- M/S.KERALA STATE CIVIL SUPPLIES CORPN.LTD., KOCHI. THIS INCOME TAX APPEAL HAVING COME UP FOR ADMISSION ON 05/08/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N.RAMACHANDRAN NAIR &C.K.ABDUL REHIM, JJ. ....................................................................I.T. Appeal No.928 of 2009 ....................................................................Dated this the 5th day of August, 2009. JUDGMENT Ramachandran Nair, J. We do not find any ground to interfere with the Tribunal's order,wherein the Tribunal declined to entertain the appeal for the reason thatthe tax effect is below the threshold limit for filing appeal under CBDTnorms. Even though Standing Counsel submitted that loss is notreckoned by the Tribunal and there is some point in it, we notice thatthe reduction in loss is only from Rs.46 crores to Rs.45 crores. We,therefore, dismiss the department's appeal. C.N.RAMACHANDRAN NAIRJudge C.K.ABDUL REHIM Judge