Judgment · High Court · 2006

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE K.M.JOSEPH MONDAY, THE 27TH NOVEMBER 2006 / 6TH AGRAHAYANA 1928 ITA.No. 179 of 2002() --------------------- AGAINST THE ORDER DATED 30/08/2001 IN COCH IN ITA.103/1998 of I.T.A.TRIBUNAL,COCHIN BENCH .................... APPELLANT/APPELLLANT ------------------------------------- THE COMMISSIONER OF INCOME TAX,KOTTAYAM. BY ADV. SRI.P.K.R.MENON(SR.),SR.COUNSEL FOR IT RESPONDENTS: RESPONDENT ----------------------- A.RAJAPPAN NAIR, S.D.COLLEGE, ALLEPPEY BY ADV. SRI.C.KOCHUNNY NAIR SRI.S.VINODKUMAR THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ALONG WITH ITA NO.142/2002 & CONNECTED CASES ON 27/11/2006, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N.RAMACHANDRAN NAIR & K.M.JOSEPH, JJ......................................................................I.T.A. Nos.179, 142,120,97,96 & 106 of 2002.....................................................................Dated this the 27th day of November, 2006.JUDGMENTRamachandran Nair, J.Standing Counsel for Income Tax Department submitted that in these casestax effect is less than Rs.2 lakhs and the cases do not fall within the exceptionscovered by Circular F.No.279/126/98-ITJ dated 27.3.2000 issued by the CentralBoard of Direct Taxes(referred to in the decision in COMMISSIONER OFINCOME TAX V. CAMCO COLOUR CO. (2002) 254 ITR 565)and therefore, Department seeks permission to withdraw the appeals. Accordingly these appealsare dismissed as withdrawn.C.N.RAMACHANDRAN NAIRJudgeK.M.JOSEPHJudgepms 2C.N.RAMACHANDRAN NAIR &K.M.JOSEH, JJ.-----------------------------------------T.R.C. No. of 200-------------------------------JUDGMENTDated