Chekkattu Chitty Funds v. The Commissioner of Income-tax, Kottayam
[Citation -2019-LL-0729-60]

Citation 2019-LL-0729-60
Appellant Name Chekkattu Chitty Funds
Respondent Name The Commissioner of Income-tax, Kottayam
Relevant Act Income-tax
Date of Order 29/07/2019
Judgment View Judgment
Keyword Tags review petition • monetary limit • assessment • barred by limitation • error apparent on face of record

IN HIGH COURT OF KERALA AT ERNAKULAM PRESENT HONOURABLE MR.JUSTICE K.VINOD CHANDRAN & HONOURABLE MR. JUSTICE ASHOK MENON MONDAY, 29TH DAY OF JULY 2019 / 7TH SRAVANA, 1941 RP.No.492 OF 2019 IN ITA. 212/2012 AGAINST ORDER/JUDGMENT IN ITA 212/2012 OF HIGH COURT OF KERALA DATED 13.11.2018 REVIEW PETITIONER/APPELLANT: M/S.CHEKKATTU CHITTY FUNDS RAMANCHIRA, THIRUVALLA-689101, PRESENTLY- C/O.CHEKKATTU HOUSE, THADIYOOR P.O, TIRUVALLA- 689 545, REPRESENTED BY ITS MANAGING PARTNER. BY ADVS. SRI.T.M.SREEDHARAN (SR.) SRI.ANIL D. NAIR SRI.V.P.NARAYANAN SRI.R.BHASKARA KRISHNAN RESPONDENT/RESPONDENT: COMMISSIONER OF INCOME TAX, 1ST FLOOR, PUBLIC LIBRARY BUILDING, SHASTHRI ROAD, KOTTAYAM-686001. OTHER PRESENT: SRI.JOSE JOSEPH, SC,IT DEPT. THIS REVIEW PETITION HAVING BEEN FINALLY HEARD ON 29.07.2019, ALONG WITH RP NOS.498 AND 500 OF 2019, COURT ON SAME DAY PASSED FOLLOWING: RPs 492, 498 & 500/2019 2 K.VINOD CHANDRAN & ASHOK MENON, JJ. R.P.No.492 of 2019 in ITA No.212 of 2012, R.P.No.498 of 2019 in ITA No.70 of 2012 & R.P.No.500 of 2019 in ITA No.214 of 2012 Dated this 29th day of July, 2019 O R D E R Vinod Chandran, J. Learned Senior Counsel Sri.T.M.Sreedharan appears for review petitioners. 2. It is pointed out that additions made by this Court are not proper and that Tribunal's order ought to have been upheld. It is also contended that going by monetary limit, appeals should not have been entertained. next argument is that assessment itself is barred by limitation. 3. As to additions or disallowances made, contention essentially is for re-hearing matter. confined power available for review is only for correction of errors apparent on face of records. We do not see any such errors since judgment considered various aspects and law on RPs 492, 498 & 500/2019 3 subject to answer questions of law framed in favour of Revenue and against assessee. 4. With respect to monetary limit and limitation, admittedly, no such ground was raised at time of hearing. limitation question was not at all agitated even before statutory authorities. In such circumstances, we do not find any reason to review judgment. These Review Petitions are therefore dismissed. No costs. Sd/- K.VINOD CHANDRAN JUDGE Sd/- ASHOK MENON JUDGE jg Chekkattu Chitty Funds v. Commissioner of Income-tax, Kottayam
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