IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM FRIDAY, THE 28TH AUGUST 2009 / 6TH BHADRA 1931 WTA.No. 194 of 2009() --------------------- WTA.76/COCH/2005 of I.T.A.TRIBUNAL,COCHIN BENCH .................... APPELLANT/APPELLANT --------------------------------------- THE COMMISSIONER OF WEALTH TAX, (CENTRAL) COCHIN. BY ADV. SRI.P.K.R.MENON,SR.COUNSEL, GOI(TAXES) SRI.JOSE JOSEPH, SC, FOR INCOME TAX RESPONDENT(S): RESPONDENT ------------------------- SHRI.A.V.JOY, ALUKKAS COMPLEX, R.S.ROAD, TRICHUR. THIS WEALTH TAX APPEAL HAVING COME UP FOR ADMISSION ON 28/08/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C .N. RAMACHANDRAN NAIR & C. K. ABDUL REHIM, JJ. -------------------------------------------- W.T.A. No. 194 OF 2009 -------------------------------------------- Dated this the 28th day of August, 2009 JUDGMENT Ramachandran Nair, J. Since the Tribunal has declined to entertain the appeal because the monetary limit for filing the appeal is below the limit prescribed by the CBDT, we do not think we should entertain this appeal which is against the order of the Tribunal declining to entertain the appeal. Consequently the appeal is dismissed. (C.N.RAMACHANDRAN NAIR) Judge. (C. K. ABDUL REHIM) Judge. kk 2