Smt. Narra Rajani, vs. Income Tax Officer,

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE K.M.JOSEPH THE HONOURABLE MR.JUSTICE HARUN-UL-RASHID & THE HONOURABLE MR.JUSTICE C.K.ABDUL REHIM TUESDAY, THE 22ND DAY OF JANUARY 2013/2ND MAGHA 1934 RP.No. 530 of 2010 ( ) IN ITA.485/2009 --------------------------------------- (AGAINST THE JUDGMENT IN ITA.NO.485/2009 DATED 16-12-2009 OF THIS HON'BLE COURT) ---------------------------------------- REVIEW PETITIONER/PETITIONER/RESPONDENT: ------------------------------------------------------------------------- THE DHANALAKSHMI BANK LTD., TRICHUR.

BY ADV. SRI.P.BALAKRISHNAN (E) RESPONDENT(S)/APPELLANT: ------------------------------------------------ THE COMMISSIONER OF INCOME TAX, TRICHUR.

BY ADV.SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS REVIEW PETITION HAVING COME UP FOR ADMISSION ON 22-01-2013, ALONG WITH RP.NO.70 OF 2013 AND CONNECTED CASES, THE COURT ON THE SAME DAY PASSED THE FOLLOWING: sts

R.P.NO.530/2010 APPENDIX PETITIONER'S ANNEXURES: ANNEX A COPY OF THE JUDGMENT DATED 16/12/2009 IN ITA.NO.1183 OF 2009 OF FULL BENCH. RESPONDENT'S ANNEXURES: NIL /TRUE COPY/ P.A.TO.JUDGE sts

K.M.JOSEPH, HARUN-UL-RASHID & C.K.ABDUL REHIM,JJ. --------------------------------------------------------------------- RP.530/2010 in ITA.485/2009, RP.647/2010 in ITA 1183/2009, RP.69/2013 in ITA.772/2009, RP.70/2013 in ITA.1177/2009 &

RP. 71/2013 in ITA.1236/2009. --------------------------------------------------------------------- Dated this the 22nd day of January, 2013 ORDER Joseph,J. Full Bench by the impugned judgment proceeded to dispose of the appeals on the basis that the question which was referred to in all these appeals is as to whether by virtue of the prohibition contained in the proviso to section 36(1)(vii) of the Income Tax Act the respondents Banks are entitled to deduction of bad debts written off which is not in excess of the credit balance in the provision for bad and doubtful debts account made under clause (viia) of Section 36 (1) of the Act. The complaint of the review petitioners is that this is not a question which arose in any of the appeals which stands disposed of by the impugned judgment answering the question which was referred to. Therefore those questions would have to be considered by the appropriate bench dealing with the matter. In such circumstances in view of the common case in this regard the

RP.530/2010 in ITA.485/2009 & conn. Cases. 2 review petitions are only to be allowed. We allow the review petitions. The judgment passed in the appeals will stand recalled and appeals would be restored to file and it will be placed before appropriate bench for being dealt with. K.M.JOSEPH, JUDGE HARUN-UL-RASHID,JUDGE

C.K.ABDUL REHIM, JUDGE pmn/

RP.530/2010 in ITA.485/2009 & conn. Cases. 3