Rp/457/2014 Of Commissioner Of Income Tax , Kochi v. Shri Arun David, Son & L/H Of Sri.c.p.david

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE THE AG.CHIEF JUSTICE MR.ASHOK BHUSHAN & THE HONOURABLE MR.JUSTICE A.M.SHAFFIQUE MONDAY, THE 18TH DAY OF AUGUST 2014/27TH SRAVANA, 1936 RP.No. 457 of 2014 () ----------------------------- AGAINST THE JUDGMENT IN ITA.195/2011 DATED 04/02/2014. ....... REVIEW PETITIONER/APPELLANT IN ITA: ------------------------------------------------------------ COMMISSIONER OF INCOME TAX, KOCHI. BY SRI.P.K.RAVINDRANATHA MENON, SENIOR SC, ADV. SRI.JOSE JOSEPH, SC. RESPONDENT/RESPONDENT IN ITA : ---------------------------------------------------- SHRI ARUN DAVID, SON & L/H OF SRI.C.P. DAVID, CHEMBAKOTTUKUDIYIL HOUSE, KOTHAMANGALAM-686 691. BY ADV. SRI.ANIL D. NAIR. THIS REVIEW PETITION HAVING COME UP FOR ADMISSION ON 18-08-2014, THE COURT ON THE SAME DAY PASSED THE FOLLOWING: rs. RP.No. 457 of 2014 APPENDIX PETITIONER'S ANNEXURES:- ANNEXURE ICOPY OF THE JUDGMENT IN ITA.191/2010 DATED 11/06/2010.ANNEXURE IICOPY OF THE JUDGMENT IN ITA.195/2010 DATED 10/01/2011. RESPONDENT'S ANNEXURES:-NIL. //TRUE COPY// P.A. TO JUDGE rs. ---------------------------------------------------------------- ---------------------------------------------------------------- O R D E R A. M.Shaffique, J This review petition is filed against the judgment dated4.2.2014 in I.T. A. No.195 of 2011. 2. Learned Standing counsel contends that this court did not consider the effect of non-compliance of Rule 46A(3) of theIncome Tax Rules. In fact, such contention was urged by thereview petitioner before the Tribunal and the Tribunal hasrejected the said contention on valid and justifiable grounds.That apart, though such a ground has been raised, the same hasnot been urged before this court at the time of hearing of theappeal. In such circumstances, we do not see any error apparenton the face of the record for review of the judgment. Accordingly this review petition is dismissed. Sd/- ASHOK BHUSHAN, ACTING CHIEF JUSTICE Sou. Sd/- A.M.SHAFFIQUE, JUDGE. // True copy //