Rp/576/2012 Of Sri.sushil Vijoy Arora v. The Commissioner Of Income Tax, Kochi

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE V.CHITAMBARESH & THE HONOURABLE MR.JUSTICE K.HARILAL FRIDAY, THE 5TH DAY OF AUGUST 2016/14TH SRAVANA, 1938 RP.No. 576 of 2012 () IN ITA.1122/2009 ---------------------------------------- AGAINST THE JUDGMENT IN ITA 1122/2009 of HIGH COURT OF KERALA DATED02-01-2012 REVIEW PETITIONER(S)/RESPONDENT:-:------------------------- SRI.SUSHIL VIJOY ARORA, C/O.ISWARDASSONS, BAZAAR ROAD, KOCHI-2 BY ADV. SRI.P.BALAKRISHNAN (E) RESPONDENT(S)/APPELLANT:-: ------------------- THE COMMISSIONER OF INCOME TAX, KOCHI R BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS REVIEW PETITION HAVING COME UP FOR ADMISSION ON 05-08-2016, THE COURT ON THE SAME DAY PASSED THE FOLLOWING: V.CHITAMBARESH & K.HARILAL JJ. ----------------------- R.P.No.576 of 2012 in ITA.No.1122/2009 ----------------------- Dated this the 5[th] day of August, 2016 O R D E R Chitambaresh, J. The judgment sought to be reviewed concludes as follows:- “However, since we are allowing the DepartmentalAppeals, we leave it open to the respondents-assessees to claim credit based on the very sameTDS certificates against the interest income assessedin the year in which such income is assessed.” Needless to say that the TDS certificates already produced can also be reckoned towards the interest income assessed in the year in which such income is assessed. The Review Petition is disposed of as above. Sd/- V.CHITAMBARESH, Judge. nj/05.08.2016 Sd/- Judge. K.HARILAL, //True Copy// P.S. to Judge.