The Commissioner Of Income Tax vs M/S.Bus Operators Association on 1 November, 2010

       

  

  

 
 
  IN THE HIGH COURT OF KERALA AT ERNAKULAM

ITA.No. 593 of 2009()


1. THE COMMISSIONER OF INCOME TAX,TRICHUR.
                      ...  Petitioner

                        Vs



1. M/S.BUS OPERATORS ASSOCIATION,
                       ...       Respondent

                For Petitioner  :SRI.P.K.R.MENON,SR.COUNSEL, GOI(TAXES)

                For Respondent  :SRI.P.BALAKRISHNAN (E)

The Hon'ble MR. Justice C.N.RAMACHANDRAN NAIR
The Hon'ble MR. Justice B.P.RAY

 Dated :01/11/2010

 O R D E R
                   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

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