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The Commissioner Of ... v. M/S. St. Franics Cla...
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT:
THE HONOURABLE MR.JUSTICE ANTONY DOMINIC
&
THE HONOURABLE MR. JUSTICE SHAJI P.CHALY
TUESDAY, THE 22ND DAY OF MARCH 2016/2ND CHAITHRA, 1938 RP.No. 1123 of 2015 ()
------------------------------------
(AGAINST THE JUDGMENT IN ITA.NO. 169/2015 DATED 17-08-2015) --------------------
REVIEW PETITIONER/APPELLANT IN ITA :
---------------------------------------------------------------
THE COMMISSIONER OF INCOME TAX,
TRICHUR.
BY ADVS.SRI.P.K.R.MENON,SENIOR SC
SRI.JOSE JOSEPH, SC
RESPONDENT/RESPONDENT:
--------------------------------------------- M/S. ST. FRANICS CLAY DECOR TILES,
THEKKEMURI.P.O,CHERUVALOOR, KORATTY,
TRICHUR -680 321.
BY SRI.V.S.CHANDRASEKHARAN
THIS REVIEW PETITION HAVING COME UP FOR ADMISSION
ON 02-03-2016, ALONG WITH RP.NO.1038 OF 2015 AND CONNECTED CASES, THE COURT ON 22-03-2016 PASSED THE FOLLOWING:
sts
1
ANTONY DOMINIC
&
SHAJI P. CHALY, JJ.
-----------------------------------------------
R.P.No.1123 of 2015 in I.T.A. No.169 of 2015, R.P. No.1064 of 2015 in I.T.A. No.223 of 2015, R.P. No.1072 of 2015 in I.T.A. No.194 of 2015, R.P. No.1051 of 2015 in I.T.A. No.141 of 2015, R.P. No.1061 of 2015 in I.T.A. No.171 of 2015, R.P. No.1049 of 2015 in I.T.A. No.216 of 2015, R.P. No.1039 of 2015 in I.T.A. No.110 of 2015, R.P. No.1063 of 2015 in I.T.A. No.103 of 2015, R.P. No.1038 of 2015 in I.T.A. No.150 of 2015, R.P. No.1060 of 2015 in I.T.A. No.134 of 2015, R.P. No.1041 of 2015 in I.T.A. No.222 of 2015, R.P. No.1050 of 2015 in I.T.A. No.211 of 2015, R.P. No.1065 of 2015 in I.T.A. No.240 of 2015, R.P. No.1062 of 2015 in I.T.A. No.210 of 2015, R.P. No.1055 of 2015 in I.T.A. No.148 of 2015, R.P. No.1080 of 2015 in I.T.A. No.234 of 2015, R.P. No.1059 of 2015 in I.T.A. No.193 of 2015, R.P. No.1048 of 2015 in I.T.A. No.104 of 2015, R.P. No.1033 of 2015 in I.T.A. No.239 of 2015, R.P. No.1105 of 2015 in I.T.A. No.139 of 2015 and
R.P. No.1109 of 2015 in I.T.A. No.157 of 2015 ----------------------------------------------- Dated this the 22nd day of March, 2016.
ORDER
Shaji P. Chaly, J. Above review petitions are filed by the Revenue seeking review of the judgement rendered by this court in the above 21 appeals which were considered along with 63 other appeals, with ITA No.84/2015 as the main case, whereby a common question with respect to the power of the Appellate Authority, to receive evidence in appeal and consideration of the same was decided.
2
R.P.No.1123 of 2015 and connected 2 review petitions
2. The said common question was decided in favour of the assessees and against the Revenue. But yet another question with regard to the appreciation of documents under Section 153A of the Income Tax Act was raised in the captioned appeals, which was not brought to our notice when the common question in 84 appeals was considered together. Thus, the question which is common, in the aforesaid 21 cases was inadvertently omitted to be considered and therefore, there is an error apparent on the face of the record. Accordingly we review the judgement rendered in the aforesaid 21 appeals, and the common judgement rendered in the said appeals are re-called. Review petitions are allowed accordingly.
Sd/-
ANTONY DOMINIC
JUDGE
Sd/-
SHAJI P. CHALY
JUDGE
//true copy// P.A to Judge smv
10.3.2016
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