Rp/23/2010 Of A.p.vinu v. The Commissioner Of Income Tax (Central)

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE V.K.MOHANAN THURSDAY, THE 18TH FEBRUARY 2010 / 29TH MAGHA 1931 RP.No. 23 of 2010() ------------------- AGAINST THE JUDGEMENT IN ITA.1690/2009 .................... REVIEW PETITIONER/APPELLANT ------------------------------- A.P.VINU, ALUKKAS JEWELLERY, M.G.ROAD, ERNAKULAM. BY ADV. SRI.A.KUMAR RESPONDENT/RESPONDENT: --------------- THE COMMISSIONER OF INCOME TAX(CENTRAL), COCHIN. BY ADV. SRI.P.K.R.MENON, SC THIS REVIEW PETITION HAVING COME UP FOR ADMISSION ON 18/02/2010, THE COURT ON THE SAME DAY PASSED THE FOLLOWING: C .N. RAMACHANDRAN NAIR, &V.K. MOHANAN, JJ. -------------------------------------------- -------------------------------------------- Dated this the 18th day of February, 2010 O R D E R C.N. Ramachandran Nair, J. Review Petition is filed by the appellant who filed the Appealbefore us contending that the facts based on which the Tribunaldecided the case are incorrect inasmuch as he was not a resident inIndia for the relevant assessment year. We find that this Court did notentertain the appeal as the findings rendered were based on facts. Ifthere is mistake in the findings rendered by the Tribunal based onwhich they have decided the appeal, it is open to the review petitionerto bring the facts before the Tribunal and move for rectification beforeit. Review Petition is closed leaving freedom to the petitioner to movethe Tribunal for rectification. We make it clear that the Tribunal neednot follow the observations in the judgment which are based on facts available on record including those contained in the Tribunal's order. (C.N.RAMACHANDRAN NAIR)Judge. kk ( V.K. MOHANAN) Judge.