IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE K.SURENDRA MOHAN WEDNESDAY, THE 28TH JULY 2010 / 6TH SRAVANA 1932 RP.No. 503 of 2010() -------------------- AGAINST THE JUDGEMENT/ORDER IN STRV.74/2009 Dated 30/03/2009 .................... REVIEW PETITIONER(S): ---------------------- DR.REDDY'S LABORATORIES LIMITED (FORMERLY AMERICAN REMEDIES LIMITED) 42-2159E,II FLOOR, C.B.TOWERS, K.K.PADMANABHAN ROAD,COCHIN 682018,REPRESENTED BY ITS AUTHORISED SIGNATORY MR.SRIKANTH. BY ADV. SRI.P.R.VENKETESH RESPONDENT(S): --------------- STATE OF KERALA, REPRESENTED BY THE ASST.COMMISSIONER(ASSMT)I,SPECIAL CIRCLE-II, ERNAKULAM. BY G.P. SRI. MOHAMMED RAFEEQ THIS REVIEW PETITION HAVING BEEN FINALLY HEARD ON 28/07/2010, THE COURT ON THE SAME DAY PASSED THE FOLLOWING: C.N. RAMACHANDRAN NAIR & K. SURENDRA MOHAN, JJ. -------------------------------------------- R.P. NO. 503 OF 2010 in S. T. Rev. No. 74 OF 2009 -------------------------------------------- Dated this the 28th day of July, 2010 O R D E R Ramachandran Nair, J. Review Petition is filed against the order dismissing the Delay Condonation Petition and consequently the Revision Petition. Counsel for the petitioner submitted that delay is only 234 days as against 4 years stated in the order dismissing the delay condonation petition. Further it is stated that the very same issued decided by the Tribunal against which revision was filed now stands decided in favour of the petitioner. Government Pleader submitted that he has no information as to whether the Tribunal's order passed for earlier years after remand is accepted by the State or not. Since these are matters known to the assessing officer and since the assessee claims that for earlier years the issue stands decided in their favour, we feel the assessee should not RP 503/2010 2 suffer on account of mere delay in challenging the order. Accordingly we allow the review petition by recalling our order and judgment dated 30.3.2009. (C.N. RAMACHANDRAN NAIR) Judge (K. SURENDRA MOHAN) Judge. kk RP 503/2010 3