IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE A.K.BASHEER & THE HONOURABLE MR. JUSTICE P.Q.BARKATH ALI THURSDAY, THE 3RD FEBRUARY 2011 / 14TH MAGHA 1932 RP.No. 520 of 2010() ------------------ AGAINST THE JUDGEMENT/ORDER IN ITA.72/2008 Dated 22/08/2008 .................. REVIEW PETITIONER / APPELLANT : ------------------------------------------------------ THE COMMISSIONR OF INCOME TAX, TRIVANDRUM BY ADV. SRI.JOSE JOSEPH, SC, FOR INCOME TAX RESPONDENT / RESPONDENT : --------------------------------------------- SMT. PREETHA S.NAIR, NUTS PRODUCTS COMPANY, KOCHUPILAMMOODU, KOLLAM. THIS REVIEW PETITION HAVING COME UP FOR ADMISSION ON 03/02/2011, THE COURT ON THE SAME DAY PASSED THE FOLLOWING: Mn A.K.BASHEER & P.Q.BARKATH ALI, JJ. =~=~=~=~=~=~=~=~=~=~=~=~=~=~=~=~= R.P. No. 520 of 2010 in I.T.A. No. 72 of 2008 and C. M. Appln. No. 351 of 2010 =~=~=~=~=~=~=~=~=~=~=~=~=~=~=~=~= Dated this the 3rd day of February, 2011 O R D E R Basheer, J. This review petition has been filed with a delay of 510 days. 2. The grievance of the petitioner who is the Commissioner of Income Tax is that the rectification petition filed by the Department before the Appellate Tribunal has been dismissed on the ground of delay and therefore, the only remedy available to the petitioner is to seek review of the judgment of this Court. 3. We are afraid, the above contention is wholly untenable. If the Department is aggrieved by the order of the Appellate Tribunal, the remedy lies elsewhere. Therefore, the application for condonation of delay as well as the petition for review are dismissed. A.K.BASHEER, JUDGE P.Q.BARKATH ALI, JUDGE mn.