Cidar Facades Private LTD. vs. Assistant State Tax Officer
Original PDF →This review is preferred assailing the judgment dated 19.07.2021. The error apparent on the face of the record as pointed out by the learned counsel for the petitioner is that though the judgment proceeded to grant liberty to the petitioner to approach the Appellate Authority, the said observation was issued without noticing the pendency of the appeal already, as on the date of rendering the judgment.
A perusal of the judgment reveals that this Court only granted permission to the petitioner to withdraw the writ petition with liberty to approach the Appellate Authority. The learned counsel for the petitioner submitted that an appeal was filed before the date of withdrawal of the writ petition and hence there is an error apparent.
In stricto sensu there is no error to the extent warranting a review of the judgment. The judgment permitted the
RP NO. 574 OF 2021 IN W.P.(C) No.2061 OF 2021 3 petitioner to prefer statutory appeal. If the appeal was filed even before the judgment that does not amount to an error. However, it is clarified that if the appeal was preferred by the petitioner even prior to 19.07.2021 (date of judgment), the Appellate Authority shall necessarily consider the same, if it is otherwise in accordance with law as directed in the judgment dated 19.07.2021. This review petition is disposed of as above. BECHU KURIAN THOMAS, JUDGE RKM
Reproduced from the public record of the Kerala High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.