IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE V.K.MOHANAN THURSDAY, THE 18TH FEBRUARY 2010 / 29TH MAGHA 1931 RP.No. 23 of 2010() ------------------- AGAINST THE JUDGEMENT IN ITA.1690/2009 .................... REVIEW PETITIONER/APPELLANT ------------------------------- A.P.VINU, ALUKKAS JEWELLERY, M.G.ROAD, ERNAKULAM. BY ADV. SRI.A.KUMAR RESPONDENT/RESPONDENT: --------------- THE COMMISSIONER OF INCOME TAX(CENTRAL), COCHIN. BY ADV. SRI.P.K.R.MENON, SC THIS REVIEW PETITION HAVING COME UP FOR ADMISSION ON 18/02/2010, THE COURT ON THE SAME DAY PASSED THE FOLLOWING: C .N. RAMACHANDRAN NAIR, & V.K. MOHANAN, JJ. -------------------------------------------- R. P. No. 23 OF 2010 IN I.T.A.NO. 1690 OF 2009 -------------------------------------------- Dated this the 18th day of February, 2010 O R D E R C.N. Ramachandran Nair, J. Review Petition is filed by the appellant who filed the Appeal before us contending that the facts based on which the Tribunal decided the case are incorrect inasmuch as he was not a resident in India for the relevant assessment year. We find that this Court did not entertain the appeal as the findings rendered were based on facts. If there is mistake in the findings rendered by the Tribunal based on which they have decided the appeal, it is open to the review petitioner to bring the facts before the Tribunal and move for rectification before it. Review Petition is closed leaving freedom to the petitioner to move the Tribunal for rectification. We make it clear that the Tribunal need not follow the observations in the judgment which are based on facts 2 available on record including those contained in the Tribunal's order. (C.N.RAMACHANDRAN NAIR) Judge. kk ( V.K. MOHANAN) Judge. 3