Commissioner of Income Tax vs Dr. T.M. Kuriachan

C.N. Ramachandran Nair, J.—This Review Petition is filed for reviewing the judgment in IT Appeal No. 12 of 2011 [reported as CIT vs. Dr. T.M. Kuriachan (2013) 256 CTR (Ker) 318 : (2012) 79 DTR (Ker) 443--Ed.] which was disposed of following the decision of the Hon''ble Supreme Court in Manish Maheshwari Vs. Asstt. Commissioner of Income Tax and Another, . Against Revenue''s reliance on the decision in Commissioner of Income Tax Vs. Panchajanyam Management Agencies and Services, counsel appearing for the respondent-assessee submitted that when the income tax appeal was disposed of it was not brought to the notice of this Court that the assessments of both the assessees one under s. 158BC and the other under s. 158BD were completed by the same AO. In any case, Revenue has produced documents to substantiate that both the assessments were completed by the same officer. Assessee''s counsel submitted that correctness of the documents and the factual position need to be verified. If the claim of the Revenue that both the assessments were completed by the same officer one under s. 158BC and the other under s. 158BD is correct, then certainly the review has to be allowed as Manish Maheshwari''s case (supra) has no application. We, therefore, allow the review petition by recalling the judgment and by allowing the income tax appeal by vacating the orders of the Tribunal with following direction to the Tribunal. If, on verification by the Tribunal it is noticed that assessments on both assessees one under s. 158BC and the other under s. 158BD are completed by the very same AO, Tribunal will treat the appeal as allowed by treating their orders as cancelled and by restoring the appeal before the Tribunal for them to take decision on merits after hearing both sides.