IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE V.K.MOHANAN MONDAY, THE 19TH OCTOBER 2009 / 27TH ASWINA 1931 ITA.No. 203 of 2009() --------------------- ITA.345/COCH/2004 of I.T.A.TRIBUNAL,COCHIN BENCH .................... APPELLANT ----------------------------- THE COMMISSIONER OF INCOME TAX, KOTTAYAM BY ADV. SRI.JOSE JOSEPH, SC, FOR INCOME TAX RESPONDENT(S): --------------- SRI.M.C. MATHEW, MANGALAM PUBLICATIONS, KOTTAYAM.(DIED) ADDL. SRI. SAJAN VARGHESE, SON OF LATE M.C. MATHEW, MANGALAM PUBLICATIONS KOTTAYAM. ADDL. RESPONDENT WAS IMPLEADED VIDE VAKKALATH FILED AS PER THE DIRECTION OF COURT. ADV. SRI.P.BALAKRISHNAN (E) FOR R1 THIS INCOME TAX APPEAL HAVING COME UP FOR ADMISSION ON 19/10/2009, ALONG WITH ITA NO. 230 OF 2009 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C .N. RAMACHANDRAN NAIR & V.K. MOHANAN, JJ. -------------------------------------------- I.T.A. Nos. 203, 230, 319, 336, 378,414,430,436,440,446 459,464,514, 589,591,599,600, 1006, 1115 & 1025 OF 2009 -------------------------------------------- Dated this the 19th day of October, 2009 JUDGMENT Ramachandran Nair, J. When these appeals were taken up for admission, Sri. P. Balakrishnan appearing for the respondent in all these cases raised a preliminary objection stating that appeals are not maintainable under Instruction 5 of 2008 dated 15.5.2008 issued by the Central Board of Direct Taxes because tax effect in all these cases is below Rs. 4 lakhs. He has also relied on the decision of the Bombay High Court in CIT V. MADHUKAR K. INAMDAR (HUF), (2009) 27 DTR (Bom.) 132 and CIT V. POLYCOTT CORPORATION, (2009) 20 DTR (Bom.) 16. We find force in this contention because the tax effect in all these appeals is much below Rs. 4 lakhs. Therefore the appeals filed by the revenue are not maintainable by virtue of the provision contained in the circular 2 above referred. Appeals are accordingly dismissed as not maintainable. (C.N.RAMACHANDRAN NAIR) Judge. (V.K. MOHANAN) Judge. 3