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 THURSDAY, THE 25TH JUNE 2009 / 4TH ASHADHA 1931 ITA.No. 112 of 2009() --------------------- ITA.324/COCH/2006 of I.T.A.TRIBUNAL,COCHIN BENCH .................... APPELLANT: -------------------- THE COMMISSIONER OF INCOME TAX, THIRUVANANTHAPURAM. BY ADV. SRI.JOSE JOSEPH, SC, FOR INCOME TAX RESPONDENT(S): --------------- M/S. TOROID INDIA (P) LTD., THIRUVANANTHAPURAM. THIS INCOME TAX APPEAL HAVING COME UP FOR ADMISSION ON 25/06/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C .N. RAMACHANDRAN NAIR & C. K. ABDUL REHIM, JJ. -------------------------------------------- I.T.A. No. 112 OF 2009 -------------------------------------------- Dated this the 25th day of June, 2009 JUDGMENT Ramachandran Nair,J. Appeal is filed against the order of the Tribunal refusing to entertain departmental appeal as the tax effect was less than the required minimum to file appeal as per CBDT instructions. On going through the Tribunal's order we notice that there is a clear cut finding that the case herein is not one falling under the exception clause contained in the CBDT instructions. When Government has taken a policy decision not to contest case below a ceiling limit, we feel the same binds the department and therefore Tribunal rightly dismissed the appeal. We do not find any justification to interfere with the Tribunal's order. Appeal is consequently dismissed. (C.N.RAMACHANDRAN NAIR) Judge. (C. K. ABDUL REHIM) Judge. kk 2