IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE V.K.MOHANAN TUESDAY, THE 10TH NOVEMBER 2009 / 19TH KARTHIKA 1931 ITA.No. 699 of 2009() --------------------- ITA.294/COCH/2002 of I.T.A.TRIBUNAL, COCHIN BENCH .................... APPELLANT/RESPONDENT ---------------------------------------- THE COMMISSIONER OF INCOME TAX,TRICHUR. BY ADV. SRI.JOSE JOSEPH, SC, FOR INCOME TAX RESPONDENT(S): APPELLANT ------------------------ SHRI.A.S.BABU,AYROOKARAN HOUSE, PALISSERY,EZHATTUMUGHAM P.O., MUKKANNUR VIA,ANGAMALI, ERNAKULAM DISTRICT. ADV. SRI.P.BALAKRISHNAN (E) FOR R1 THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 10/11/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N. RAMACHANDRAN NAIR & V.K.MOHANAN, JJ. ---------------------------------------- ITA. No.699 OF 2009 ---------------------------------------- Dated, the 10th day of November, 2009 JUDGMENT Ramachandran Nair, J. Since the Tribunal's finding that tax amount involved is below the threshold limit prescribed under the CBDT circular for filing appeal by the Department, we do not find any justification to entertain the appeal. Therefore, we dismiss the appeal as not maintainable. C.N.RAMACHANDRAN NAIR JUDGE V.K.MOHANAN, JUDGE kvm/- -:2:- V.K.MOHANAN, J. O.P.No. JUDGMENT Dated:..