The High Court held that the income tax appeal was not maintainable because the tax effect involved was below the minimum threshold prescribed under Instruction No. 1979. The appeal filed by the Revenue was dismissed based on Section 268A of the Income Tax Act.
The appeal filed by the Revenue was dismissed.
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. 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 minimum prescribed by the Board vide Instruction No.1979 dated 27.3.2000, we do not think appeal is maintainable by virtue of Section 268A of the Income Tax Act. We, therefore, dismiss the appeal filed by the
Revenue.
C.N.RAMACHANDRAN NAIR Judge
BHABANI PRASAD RAY Judge
pms
1 issue framed by the court
Whether an income tax appeal is maintainable when the tax effect involved is less than the minimum prescribed by the Board.
1 provisions across 1 enactments
The Commissioner of Income Tax, Trichur
M/s. Bus Operators Association
C. N. Ramachandran Nair
Bhabani Prasad Ray
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
