IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH FRIDAY, THE 20TH FEBRUARY 2009 / 1ST PHALGUNA 1930 RP.No. 158 of 2009(B) --------------------- AGAINST THE JUDGEMENT IN WPC.26266/2008 Dated 01/09/2008 .................... REVIEW PETITIONER(S): PETITIONER IN THE RP & PETITIONER IN WPC -------------------------------------------------------------- USHA SCHOOL OF ATHLETICS, KOYILANDY, KOZHIKODE DISTRICT, REPRESENTED BY P.A.AJANACHANDRAN, SECRETARY. BY ADV. SRI.ARIKKAT VIJAYAN MENON SRI.HARISANKAR V. MENON SMT.MEERA V.MENON SRI.MAHESH V.MENON RESPONDENT(S): RESPONDENTS IN THE WPC ------------------------------------- 1. INCOME TAX OFFICER, WARD NO.2(1), KOZHIKODE. 2. COMMISSIONER OF INCOME TAX, KOZHIKODE. 3. COMMISSIONER OF INCOME TAX,(APPEALS-I), KOZHIKODE. BY MR.JOSE JOSEPH, SC, IT THIS REVIEW PETITION HAVING COME UP FOR ADMISSION ON 20/02/2009, THE COURT ON THE SAME DAY PASSED THE FOLLOWING: K. M. JOSEPH, J. -------------------------------------- R.P.NO.158 OF 2009 IN W.P.C. NO. 26266 OF 2008 B -------------------------------------- Dated this the 20th February, 2009 ORDER This Court had directed the stay petition to be considered if the delay in filing the Appeal is condoned. In the Review Petition, what is pointed out is that by Annexure A Order, the view taken is that the assessee was not liable to file Form No.10 and the application for condonation of delay is stated to be not maintainable and hence rejected. Petitioner, therefore, has come up in review on the ground that as the delay petition is rejected, it apprehends that its case may not be considered on merits. Shri Jose Joseph, learned standing counsel points out that there is no need for any review as such because, the order was to pass orders on the stay petition, if the delay was condoned. Even if the delay condonation petition is rejected, the Appeal has to be considered, if it is otherwise maintainable on merits. In the light of this stand taken by the learned standing counsel, I feel that I RP.158/09 IN WPC.26266/08B 2 need not review the Judgment and the Review Petition is dismissed. Sd/= K. M. JOSEPH, JUDGE kbk. // True Copy // PS to Judge