IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE P.S.GOPINATHAN FRIDAY, THE 2ND JULY 2010 / 11TH ASHADHA 1932 ITA.No. 1614 of 2009() ---------------------- ITA.781/COCH/2008 of I.T.A.TRIBUNAL,COCHIN BENCH .................... APPELLANT/APPELLANT -------------------- THE COMMISSIONER OF INCOME TAX, THIRUVANANTHAPURAM. BY ADV. SRI.JOSE JOSEPH, SC, FOR INCOME TAX RESPONDENT/ RESPONDENT ------------------------- SHRI.GEORGE CHRISTOPHER, 25A, PAVURETH GEMS HOUSE, PANDIT COLONY ROAD, KAWDIAR, THIRUVANANTHAPURAM. ADV. SRI.DALE P.KURIEN FOR R1 THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 02/07/2010, ALONG WITH ITA NO. 1619 OF 2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N.RAMACHANDRAN NAIR & P.S.GOPINATHAN, JJ. -------------------------------------------------- I.T.APPEAL Nos.1614 & 1619 OF 2009 --------------------------------------------------- Dated this the 2nd day of July, 2010 J U D G M E N T ~~~~~~~~~~~ C.N.Ramachandran Nair, J. This Income Tax Appeal is filed against the orders of the Tribunal declining to entertain the appeals for want of threshold limit of income and tax for maintainability of appeal in terms of Circular issued by the Board. The income assessed itself is only around Rs.1.8 lakhs and therefore, we do not find any scope for interference with the Tribunal sought. Consequently, the appeals are dismissed. (C.N.RAMACHANDRAN NAIR, JUDGE) (P.S.GOPINATHAN, JUDGE) ps