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 WEDNESDAY, THE 15TH JULY 2009 / 24TH ASHADHA 1931 WTA.No. 54 of 2009() -------------------- WTA.122/COCH/2005 of I.T.A.TRIBUNAL,COCHIN BENCH .................... APPELLANT: ------------------------------ THE COMMISSIONER OF INCOME TAX, COCHIN. BY ADV. SRI.P.K.R.MENON,SR.COUNSEL, GOI(TAXES) SRI.JOSE JOSEPH, SC, FOR INCOME TAX RESPONDENT(S): RESPONDENT: -------------------------- JOHN P.CHACKOLA, CHACKOLA BHAVAN, MISSION QUARTERS, THRISSUR. THIS WEALTH TAX APPEAL HAVING COME UP FOR ADMISSION ON 15/07/2009, ALONG WITH WTA 74/2009 THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C .N. RAMACHANDRAN NAIR & C. K. ABDUL REHIM, JJ. -------------------------------------------- W.T.A. Nos. 54 & 74 OF 2009 -------------------------------------------- Dated this the 15th day of July, 2009 JUDGMENT Ramachandran Nair,J. The Tribunal dismissed the appeals for the reason that tax effect is less than the limit prescribed by the Board of Direct Taxes for filing appeal to the Tribunal. We do not find any case for filing appeal under the existing norms. Consequently we dismiss the appeals. (C.N.RAMACHANDRAN NAIR) Judge. (C. K. ABDUL REHIM) Judge. kk 2