Ita/103/2001 Of Sree Rajyel & Company v. The Commissioner Of Incometax

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE V.K.MOHANAN WEDNESDAY, THE 25TH JUNE 2008 / 4TH ASHADHA 1930 ITA.No. 103 of 2001() --------------------- (AGAINST THE ORDER IN M.P.NO.119(COCH)/98 IN ITA.384(COCH)/1994 DATED 16/03/1999 of I.T.A.TRIBUNAL,COCHIN BENCH) .................... APPELLANT ----------------- SREE RAJVEL & COMPANY,RESIDENCY ROAD, ASRAMOM, KOLLAM. BY ADV. SRI.V.G.ARUN RESPONDENTS: ------------- THE COMMISSIONER OF INCOME TAX, TRIVANDRUM. BY ADV. GEORGE K.GEORGE, SC FOR IT THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 25/06/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N.RAMACHANDRAN NAIR & V.K.MOHANAN, JJ.-------------------------I.T.A.No.103 of 2001 --------------------------------- Dated, this the 25[th] day of June, 2008 J U D G M E N T Ramachandran Nair, J. The ITA arises from the order in a miscellaneous application,whereunder the Income Tax Appellate Tribunal partially grantedrectification of the original appellate order. It is seen that withouttaking note of that order in the miscellaneous petition, this Courthas disposed of the I.T.R., arising from the order of the ITAT, videjudgment dated 21/08/2003 in I.T.R. No.28/2000. Since theTribunal's order has merged with the judgment of the High Court,the rectification or review if at all possible is only in the judgment ofthe High Court. Therefore, the I.T.A. is closed leaving freedom tothe petitioner to make appropriate application before this Court inthe disposed of ITR. (C.N.RAMACHANDRAN NAIR, JUDGE) (V.K.MOHANAN, JUDGE)