Chekkattu Chitty Funds v. The Commissioner of Income-tax, Kottayam
[Citation -2019-LL-0729-62]

Citation 2019-LL-0729-62
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 • error apparent on face of record • barred by limitation

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.493 OF 2019 IN ITA. 66/2012 AGAINST ORDER/JUDGMENT IN ITA 66/2012 OF HIGH COURT OF KERALA DATED 13.11.2018 REVIEW PETITIONER/RESPONDENT: CHEKKATTU CHITTY FUNDS, RAMANCHIRA, THIRUVALLA 689 101 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 SMT.NISHA JOHN SRI.V.P.NARAYANAN SMT.DIVYA RAVINDRAN RESPONDENT/APPELLANT: COMMISSIONER OF INCOME TAX 1ST FLOOR, PUBLIC LIBRARY BUILDING, SHASTHRI ROAD, KOTTAYAM 686 001 OTHER PRESENT: SRI.JOSE JOSEPH, SC,IT THIS REVIEW PETITION HAVING BEEN FINALLY HEARD ON 29.07.2019, COURT ON SAME DAY PASSED FOLLOWING: RP493/2019 2 K.VINOD CHANDRAN & ASHOK MENON, JJ. R.P.No.493 of 2019 in ITA No.66 of 2012 Dated this 29th day of July, 2019 ORDER Vinod Chandran, J. Learned Senior Counsel Sri.T.M.Sreedharan appears for review petitioner. 2. It is pointed out that addition made by this Court is not proper and that Tribunal's order ought to have been upheld. It is also contended that going by monetary limit, appeal should not have been entertained. next argument is that assessment itself is barred by limitation. 3. As to additions or disallowance 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 RP493/2019 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. Review Petition is therefore dismissed. No costs. Sd/- K.VINOD CHANDRAN JUDGE Sd/- ASHOK MENON JUDGE jg RP493/2019 4 APPENDIX PETITIONER'S/S EXHIBITS: ANNEXURE TRUE COPY OF CIRCULAR NO. 3/2018 DATED 11-7-2018 ISSUED BY CBDT. Chekkattu Chitty Funds v. Commissioner of Income-tax, Kottayam
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