IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE B.P.RAY TUESDAY, THE 30TH NOVEMBER 2010 / 9TH AGRAHAYANA 1932 WTA.No. 144 of 2009() --------------------- WTA.13/COCH/2004 of I.T.A.TRIBUNAL,COCHIN BENCH .................. APPELLANT ----------------------------- THE COMMISSIONER OF WEALTH TAX, COCHIN. BY ADV. SRI.JOSE JOSEPH, SC, FOR INCOME TAX RESPONDENT: --------------- SMT.K.S.MYMOON L/H OF LATE A.B.ABDULKHADER, KOKKERS COMPLEX, CHITTOOR ROAD, COCHIN. ADV. SRI.P.BALAKRISHNAN (E) THIS WEALTH TAX APPEAL HAVING BEEN FINALLY HEARD ON 30/11/2010, ALONG WITH WTA NO.146 OF 2009 & CONN. CASES, THE COURT ON 30/11/2010 DELIVERED THE FOLLOWING: C.N.RAMACHANDRAN NAIR & BHABANI PRASAD RAY, JJ. .................................................................... W.T. Appeal Nos.144,146,147,148,151,153,155, 158,159,160,162 and 169 of 2009 .................................................................... Dated this the 30th day of November, 2010. JUDGMENT Ramachandran Nair, J. When the appeals were taken up, counsel for the respondent- assessee requested us to examine the maintainability of appeals with reference to tax effect. All the appeals were filed in November 2005 and under the relevant Instruction issued by the Board of Direct Taxes in 2005 in order to maintain a departmental appeal, the tax effect should be not less than Rs.4 lakhs. On going through the appeals, we find in none of the cases the tax effect is above even Rs.2 lakhs. So much so, these departmental appeals are not maintainable before this court against orders of the Tribunal by virtue of the prohibition contained in the Instruction issued by the Board of Direct Taxes. 2. Standing Counsel brought to our notice exceptions provided in the Instruction which say that if the issue is recurring, the appeal has to be decided on merit irrespective of the tax effect. Here again, we find 2 that assessee is dead and the issue pertains to assessment for the years 1979-80 to 1990-91 i.e. 20 to 30 years back and the issue is also not recurring because it pertains to valuation of asset acquired in land acquisition proceedings. So much so, the exception clause in the Instruction does not save the departmental appeals. Consequently we dismiss all the appeals. C.N.RAMACHANDRAN NAIR Judge BHABANI PRASAD RAY Judge pms