The High Court of Kerala held that an Income Tax Appeal filed by the Revenue is not maintainable pursuant to Instruction No.5/2008 because the tax effect did not exceed the mandated threshold of Rs.4 lakhs, resulting in the dismissal of the appeal.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
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. 1386 of 2009() ---------------------AGAINST THE ORDER DATED 20/02/2008 IN ITA.915/COCH/2007 of I.T.A.TRIBUNAL,COCHIN BENCH
APPELLANT/APPELLANT --------------------------------------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/RESPONDENT
------------------------M/S. TRICHUR DISTRICT PRIVATE BUS OPERATORS ASSOCIATION & WELFARE SCHEME, WEST PALACE ROAD, TRICHUR.
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.1386 of 2009
.................................................................... Dated this the 1st day of November, 2010.
JUDGMENT
Ramachandran Nair, J.
By virtue of Instruction No.5/2008 dated 15.5.2008, the appeal is maintainable only if tax effect is above Rs.4 lakhs. In this case since the tax effect is less than this amount, we dismiss the appeal filed by
the Revenue as not maintainable.
C.N.RAMACHANDRAN NAIR Judge
BHABANI PRASAD RAY Judge
pms
1 issue framed by the court
Whether the Income Tax Appeal is maintainable given that the tax effect is below Rs.4 lakhs under Instruction No.5/2008?
1 provisions across 1 enactments
The Commissioner of Income Tax, Trichur
M/s. Trichur District Private Bus Operators Association & Welfare Scheme
C.N.Ramachandran Nair
Bhabani Prasad Ray
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
