Rp/353/2012 Of M/S.abad Fisheries v. The Commissioner Of Income Tax, Kochi

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR.JUSTICE K.SURENDRA MOHAN THURSDAY, THE 27TH DAY OF SEPTEMBER 2012/5TH ASWINA 1934 RP.No. 353 of 2012 () IN ITA/258/2010 -------------------------------------- AGAINST THE ORDER/JUDGMENT DATED 27/09/2012 IN ITA.258/2010 REVIEW PETITIONER(S):/ RESPONDENT-------------------- M/S.ABAD FISHERIES, KOCHANGADI, KOCHI-2. BY ADV. SRI.P.BALAKRISHNAN (E) RESPONDENT(S):/ APPELLANT -------------- THE COMMISSIONER OF INCOME TAX,KOCHI. BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS REVIEW PETITION HAVING COME UP FOR ADMISSION ON 27-09-2012, THECOURT ON THE SAME DAY PASSED THE FOLLOWING: C.N.RAMACHANDRAN NAIR & K.SURENDRA MOHAN, JJ. .................................................................... in .................................................................... Dated this the 27[th] day of September, 2012. O R D E R Ramachandran Nair, J. This Review Petition is filed pointing out the mistake in the judgment because this Court has stated that the CIT(Appeal)'s order for the year 2002-03 shall stand set aside.However, we notice that the appeal itself is restored to theTribunal, whereunder the Tribunal has to consider thecorrectness and validity of the CIT(Appeal)'s order except onmatters conclusively decided by this Court. We thereforedirect the Tribunal to consider the appeal with reference to theorder of the CIT(Appeals), which shall not be treated as setaside by this Court. (C.N.RAMACHANDRAN NAIR, JUDGE) (K.SURENDRA MOHAN, JUDGE)