IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE K.SURENDRA MOHAN TUESDAY, THE 17TH FEBRUARY 2009 / 28TH MAGHA 1930 ITA.No. 31 of 2008() -------------------- AGAINST THE ORDER DATED 09/10/2006 IN ITA.476/COCH/2006 IN ITA.476/2006 of I.T.A.TRIBUNAL,COCHIN BENCH .................... APPELLANT/APPELLANT : ---------------------------- THE COMMISSIONER OF INCOME TAX, THIRUVANANTHAPURAM. BY ADV. SRI.GEORGE K. GEORGE, SC FOR IT RESPONDENT/RESPONDENT: ------------------------------- SHRI.P.SISUPALAN, KARTHIKA RUBBERS, KARAVALOOR, ANCHAL. BY ADV. SRI.PEARLY JOSE THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 27/02/2009, ALONG WITH ITA 35 OF 2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C .N. RAMACHANDRAN NAIR & K. SURENDRA MOHAN, JJ. - - - - - - - - - - - - - - - - - - - - - - - - - - - - - I.T.A. Nos. 31 & 35 OF 2008 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - Dated this the 27th day of February, 2009 JUDGMENT Ramachandran Nair,J. The Tribunal has rejected the appeals filed by the Department as not maintainable for the reason that the tax effect is less than the required limit prescribed for Department appeals. However, exemption is provided in the circular for maintaining appeal below tax limit, if any question of law is involved. In these cases, the question involved is scope of Section 199 of the IT Act. Therefore, following the judgment in ITA No.18/2008, we set aside the order of the Tribunal remanding the matter back to Tribunal by restoring the appeals for issuing notice to the assessees and for disposal of the case on merits, after hearing both sides. (C.N.RAMACHANDRAN NAIR) Judge. (K. SURENDRA MOHAN) Judge. ttb -:2:- -:3:-