Rp/49/2020 Of M.s.rathi v. The Asstant Commissioner Of Income Tax

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE C.K.ABDUL REHIM & THE HONOURABLE MR.JUSTICE T.V.ANILKUMAR MONDAY, THE 24TH DAY OF FEBRUARY 2020 / 5TH PHALGUNA, 1941 RP.No.49 OF 2020 IN ITA. 28/2012 AGAINST THE JUDGMENT IN ITA 28/2012 OF HIGH COURT OF KERALA REVIEW PETITIONER/APPELLANT: M.S.RATHIERNAKULAM- 682016. PARTNER, M/S.LAKSHMI HOSPITAL, DIWANS ROAD, BY ADV. SRI.ANIL D. NAIR RESPONDENT/RESPONDENT: THE ASSISTANT COMMISSIONER OF INCOME TAXCENTRAL CIRCLE-I, ERNAKULAM- 682018. OTHER PRESENT: SC,IT- SRI. JOSE JOSEPH THIS REVIEW PETITION HAVING BEEN FINALLY HEARD ON24.02.2020, ALONG WITH RP.52/2020, THE COURT ON THE SAME DAYPASSED THE FOLLOWING: IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE C.K.ABDUL REHIM & THE HONOURABLE MR.JUSTICE T.V.ANILKUMAR MONDAY, THE 24TH DAY OF FEBRUARY 2020 / 5TH PHALGUNA, 1941 RP.No.52 OF 2020 IN ITA. 24/2012 AGAINST THE JUDGMENT IN ITA 24/2012 OF HIGH COURT OF KERALA REVIEW PETITIONER/APPELLANT: M.S.RATHIPARTNER, M/S. LAKSHMI HOSPITAL, DIWANS ROAD, ERNAKULAM-682016. BY ADV. SRI.ANIL D. NAIR RESPONDENT/RESPONDENT: THE ASSISTANT COMMISSIONER OF INCOME TAXCENTRAL CIRCLE-1, ERNAKULAM. THIS REVIEW PETITION HAVING BEEN FINALLY HEARD ON24.02.2020, ALONG WITH RP.49/2020, THE COURT ON THE SAME DAYPASSED THE FOLLOWING: C.K. ABDUL REHIM & T.V. ANILKUMAR, JJ. ----------------------------------------------------- Review Petition No. 49 of 2020 in I.T. Appeal No. 28 of 2012 &Review Petition No. 52 of 2020 in I.T. Appeal No. 24 of 2012 ------------------------------------------------------- Dated this the 24[th] day of February, 2020 C O M M O N O R D E R Abdul Rehim, J. The above Review Petitions are filed against a common judgment passed in I.T.A. Nos.24 and 28 of 2012. StandingCounsel for Government of India(Taxes) enters appearance onbehalf of the respondents. 2. Adv. Anil D. Nair, learned counsel appearing for the review petitioner fairly submitted that, another review petitionfiled in identical situation with respect to the same assessee R.P. Nos.49 & 52/2020 -:4:- was already dismissed by this court in R.P. No.44/2020 inI.T.Appeal No.244/2012, dated 31.01.2020. Hence the above review petitions are hereby dismissed,following the order in R.P. No.44/2020 in I.T.AppealNo.244/2012. Sd/- C.K. ABDUL REHIM, JUDGE. Sd/- T.V. ANILKUMAR, JUDGE. ul/- -:5:- APPENDIX OF RP 49/2020 PETITIONER'S EXHIBITS:ANNEXURE 1CIRCULAR NO.3 OF 2018 DATED 11.07.2018.ANNEXURE 2CIRCULAR NO.17 OF 2019 DATED 08.08.2019. -:6:- APPENDIX OF RP 52/2020 PETITIONER'S/S EXHIBITS:ANNEXURE 1CIRCULAR NO.03 OF 2018 DATED 11.07.2018ANNEXURE 2CIRCULAR NO.17 OF 2019 DATED 08.08.2019.