Rp/498/2011 Of M/S.kerala Automobiles Limited v. Assistant Commissioner Of Income Tax And

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN WEDNESDAY, THE 13TH JULY 2011 / 22ND ASHADHA 1933 RP.No. 498 of 2011() ------------------------------- AGAINST THE JUDGEMENT/ORDER IN WPC.17701/2007 Dated 26/05/2011 .................... REVIEW PETITIONER(S): PETITIONER ---------------------------------------------------- M/S.KERALA AUTOMOBILES LIMITED, ARALUMOODU P.O., THIRUVANANTHAPURAM-695123, REP. BY ITS MANAGING DIRECTOR, MR.JACOB. BY ADVS. SRI.D.S.SREEKUMARAN SMT.T.S.MAYA (THIYADIL) RESPONDENT(S): RESPONDENTS IN W.P.(C) ---------------------------------------------------------------- 1. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE I(1), THIRUVANANTHAPURAM, PIN-695001. 2. COMMISSIONER OF INCOME TAX, THIRUVANANTHAPURAM, PIN-695001. BY ADV. SRI.JOSE JOSEPH, SC THIS REVIEW PETITION HAVING COME UP FOR ADMISSION ON 13/07/2011, THE COURT ON THE SAME DAY PASSED THE FOLLOWING: S. SIRI JAGAN, J. ------------------------------------------- R.P.NO.498 of 2011 in W.P.(C) No.17701 of 2007 ---------------------------------------------- Dated this the 13[th] day of July, 2011 ORDER The petitioner in the writ petition seeks review of myjudgment dated 26.5.2011 in W.P.(C)No.17701/2007. The onlyground raised in the review petition is that the findings in thejudgment are wrong and this Court has not correctly appreciatedthe law applicable. That means the petitioner seeks rehearing ofthe writ petition itself, which is not permissible in a reviewpetition. If the judgment is wrong, the remedy of the petitioneris to file an appeal against the judgment and not to file a reviewpetition on that ground. Therefore, I do not find any merit in thisreview petition and accordingly, the same is dismissed. S. SIRI JAGAN, JUDGE