COMMISSIONER OF INCOME TAX, KOTTAYAM vs. M/S.JOHNSON'S ESTATES & AGENCIES PVT.

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ITA/495/2009HC KeralaKLHC01025256200910 November 2009Author: HONOURABLE MR.JUSTICE HARUN-UL-RASHID,HONOURABLE MR.JUSTICE C.N.RAMACHANDRAN NAIR2 pages
AI SummaryDismissed

What did the High Court hold?

The High Court held that the appeal filed by the Revenue is not maintainable before it. The reasoning is based on the fact that the disputed income is very small, specifically below Rs. 1 lakh. This is in accordance with the norms prescribed by the Central Board of Direct Taxes (CBDT) in their Circular No. 2/2005, which sets monetary limits for appeals. Consequently, the appeal was dismissed on the grounds of maintainability, without delving into the merits of the case. No other issues were decided.

What were the facts?

The Commissioner of Income Tax, Kottayam (Revenue) filed an appeal before the High Court of Kerala against an order of the Income Tax Appellate Tribunal (ITAT), Cochin Bench, in ITA No. 737/Coch/2005. The respondent is M/s. Johnsons Estates and Agencies Pvt. Ltd. The appeal concerns assessment years not specified in the judgment. The core of the matter is the maintainability of the appeal before the High Court due to the amount of disputed income.

What were the issues?

1. Whether the appeal filed by the Revenue before the High Court is maintainable under Section 260A of the Income Tax Act, 1961, given the amount of disputed income. Assessee's Contention: Not recorded in the judgment. Revenue's Contention: Not recorded in the judgment. The judgment focuses solely on the maintainability based on the disputed income amount and CBDT circulars.

Which sections of the Income-tax Act were involved?

Section 260A

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE V.K.MOHANAN TUE AY, THE 10TH NOVEMBER 2009 / 19TH KARTHIKA 1931 ITA.No. 495 of 2009() --------------------- AGAINST THE ORDER IN ITA.737/COCH/2005 of I.T.A.TRIBUNAL,COCHIN BENCH .................... APPELLANT ----------------------------- COMMISSIONER OF INCOME TAX, KOTTAYAM. BY ADV. SRI.P.K.R.MENON,SR.COUNSEL, GOI(TAXES) SRI.JOSE JOSEPH, SC, FOR INCOME TAX RESPONDENT(S): --------------- M/S. JOHNSONS ESTATES AND AGENCIES PVT. LTD. MALANKARA BUILDING, KODIMATHA KOTTAYAM. ADV. SRI.JOSEPH KODIANTHARA FOR R1 SRI.TERRY V.JAMES FOR R1 THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 10/11/2009, THE COURT ON 10/11/2009 DELIVERED THE FOLLOWING:

C.N.RAMACHANDRAN NAIR & V.K.MOHANAN, JJ. .................................................................... I.T. Appeal No.495 of 2009 .................................................................... Dated this the 10th day of November, 2009. JUDGMENT Ramachandran Nair, J. In view of the fact that disputed income is very small i.e. below Rs.1 lakh, appeal is not maintainable before the High Court under Section 260A of the Income Tax Act based on the norms prescribed by the Central Board of Direct Taxes in their Circular No.2/2005. Consequently appeal is dismissed. C.N.RAMACHANDRAN NAIR Judge V.K.MOHANAN Judge pms

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