COMMISSIONER OF INCOME-TAX,TRIVANDRUM vs. SMT.B.SHYLAJA,ASWATHI ENTERPRISE,KOLLAM

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS THURSDAY, THE 29TH DAY OF JULY 2021 / 7TH SRAVANA, 1943 ITA NO. 10 OF 2009 AGAINST THE ORDER IN ITA 778/2005 OF I.T.A.TRIBUNAL,COCHIN BENCH, ERNAKULAM APPELLANT: COMMISSIONER OF INCOME-TAX,TRIVANDRUM THIRUVANANTHAPURAM. BY ADVS. SRI.P.K.R.MENON,SR.COUNSEL, GOI(TAXES) SRI.JOSE JOSEPH, SC, FOR INCOME TAX RESPONDENT: SMT.B.SHYLAJA,ASWATHI ENTERPRISE,KOLLAM BEACH ROAD,KOLLAM. BY ADV SRI.S.ARUN RAJ THIS INCOME TAX APPEAL HAVING COME UP FOR ADMISSION ON 29.07.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

ITA No.10 of 2009 JUDGMENT S.V.Bhatti, J. The Revenue is the appellant in the instant appeal. 2. Heard learned Standing counsel Sri Jose Joseph for the appellant and Adv.S.Arunraj for respondent. 3. The value in the appeal is less than the limit prescribed by CBDT Circular. The Supreme Court in the judgment reported in S.C.Naregal v Commissioner of Income Tax (2019) 418 ITR 455 (SC) has considered the effect of CBDT Circular and dismissed the appeal coming within the purport of CBDT Circular. 4. The valuation of the subject appeal, since is less than the limit stipulated by CBDT Circular, and also the judgment of Apex Court in S.C.Naregal (supra) is applicable to the appeal. Referring to the Supreme Court judgment and latest circular, we are of the view that the appeal is not maintenable, hence is dismissed. Sd/- S.V.BHATTI Judge sd/- BECHU KURIAN THOMAS Judge css/

ITA No.10 of 2009 APPENDIX PETITIONER'S ANNEXURES: ANN.A TRUE COPY OF THE ORDER OF THE ASSESSING OFFICER DATED 22.3.2002. ANN.B TRUE COPY OF THE ORDER OF THE COMMR. OF INCOME TAX (APPEALS) DATED 8.2.2005. ANN.C TRUE COPY OF THE ORDER OF THE APPELLATE TRIBUNAL DATED 28.9.2006.