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of <h1>Review petition dismissed for lack of errors; petitioner's arguments on monetary limit and limitation rejected.</h1> <h3>Chekkattu Chitty Funds Versus Commissioner of Income Tax</h3> The Kerala High Court dismissed the review petition filed by the petitioner, finding no errors in the judgment and rejecting arguments on monetary limit ... Review petition - HELD THAT:- Additions or disallowance made, the contention essentially is for re-hearing the matter. The confined power available for review is only for correction of errors apparent on the face of the records. We do not see any such errors since the judgment considered the various aspects and the law on the subject to answer the questions of law framed in favour of the Revenue and against the assessee. Monetary limit and limitation, admittedly, no such ground was raised at the time of hearing. The limitation question was not at all agitated even before the statutory authorities. In such circumstances, we do not find any reason to review the judgment. The Kerala High Court dismissed the review petition filed by the petitioner, represented by Senior Counsel T.M. Sreedharan. The Court found no errors in the judgment and rejected arguments regarding the monetary limit and limitation issues not raised during the hearing. No costs were awarded. (Case citation: 2019 (7) TMI 1572 - KERALA HIGH COURT)
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