MALLINSON GIRLS SCHOOL Vs. COMMISSIONER INCOME TAX

JUDGEMENT

(1.) There is a common question of law involved in these review petitions, so are taken up and disposed of together by this common order.

(2.) Petitioners, feeling aggrieved of the orders passed by Income Tax Tribunal, filed appeals along with limitation petitions before this Court. After examining the limitation petitions, this Court, vide orders dated 1st May, 2010, dismissed the limitation petitions bearing Nos. 105/2010,106/2010 & 107/2010. While deciding the limitation petitions, this Court held that the Income Tax Act, 1961 (for short 'the Act') at the relevant point of time did not contain any provision providing for condoning the delays caused in filing the appeals. Feeling aggrieved of the said orders passed by this Court in the limitation petitions, the petitioners by these petitions seek review of the said orders.

(3.) The moot question that arises for consideration is 'whether remedy of review is available to the petitioners' The Act nowhere provides for remedy of review. The remedy of review is a creature of statute, thus is a statutory remedy.