IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE V.K.MOHANAN WEDNESDAY, THE 18TH NOVEMBER 2009 / 27TH KARTHIKA 1931 ITA.No. 125 of 2009() --------------------- 1TA.280/COCH/2002 of I.T.A.TRIBUNAL,COCHIN BENCH .................... APPELLANT/APPELLANT --------------------------------------- THE COMMISSIONER OF INCOME TAX, KOTTAYAM. BY ADV. SRI.JOSE JOSEPH, SC, FOR INCOME TAX RESPONDENT(S): RESPONDENT ------------------------- CHACKO THOMAS, NAYATTUPARAMBIL HOUSE, AMALAGIRI P.O., KOTTAYAM. BY ADV. M/S.T.M.SREEDHARAN & SRI.V.P.NARAYANAN THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 18/11/2009, ALONG WITH ITA NOS.,127, 128, 130, 135, 148 & 153 OF 2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N. RAMACHANDRAN NAIR & V.K.MOHANAN, JJ. ---------------------------------------- I.T.A. Nos.125, 127, 128, 130, 135, 148 & 153 of 2009 ---------------------------------------- Dated, 18th day of November, 2009 JUDGMENT Ramachandran Nair, J. Heard the Standing Counsel appearing for the appellant and Sri T.M. Sreedharan appearing for the respondent. 2. In these batch cases, the question raised by the appellant is whether the Tribunal was justified in cancelling the reassessment made under section 147 of the I.T.Act as time barred. The alternate question raised is whether the interest awarded by the Land Acquisition court in the enhanced compensation granted forms capital gain which is exempt in this case because the land acquired is agricultural land outside the urban area. We notice that the cases pertain to the year 1983-84 to 1989-90. The Tribunal rightly held that the I.T.A Nos.125/09 and Co.cases. -:2:- reassessments are barred by limitation except for 1989- 90. We do not propose to go into the merits of these cases where the tax amount involved is below one lakh rupees. The current norms of the Department is not to file appeal to High Court where the amount of tax involved is less than the threshold limit prescribed by the CBDT. We therefore dismiss all these appeals. C.N.RAMACHANDRAN NAIR JUDGE V.K.MOHANAN, JUDGE kvm/- I.T.A Nos.125/09 and Co.cases. -:3:- V.K.MOHANAN, J. O.P.No. JUDGMENT Dated:..