Rp/701/2020 Of Shri Rajesh Gupta v. The Commissioner Of Income Tax-Ii

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN & THE HONOURABLE MR. JUSTICE ASHOK MENON WEDNESDAY, THE 25TH DAY OF NOVEMBER 2020 / 4TH AGRAHAYANA, 1942 RP.No.701 OF 2020 IN ITA. 79/2012 AGAINST THE ORDER/JUDGMENT IN ITA 79/2012 OF HIGH COURT OF KERALA REVIEW PETITIONER: SHRI RAJESH GUPTAAGED 50 YEARSM/S. R.R FINANCIAL SERVICES G. RADHABHAI BUILDING, GOPALA PRABHU ROAD, COCHIN 682 035 RESPONDENT: BY ADVS.SRI.T.M.SREEDHARAN (SR.)SRI.V.P.NARAYANANTHE COMMISSIONER OF INCOME TAX-IICENTRAL REVENUE BUILDING, I.S PRESS ROAD,KOCHI 682 018 OTHER PRESENT: SENIOR GOVT.PLEADER SRI.V.K.SHAMSUDHEEN THIS REVIEW PETITION HAVING BEEN FINALLY HEARD ON 25.11.2020,THE COURT ON THE SAME DAY PASSED THE FOLLOWING: K. Vinod Chandran & Ashok Menon, JJ. ------------------------------------- R.P No. 701 of 2020inITA 79 of 2012 ------------------------------------ Dated, this the 25[th] day of November, 2020 Vinod Chandran, J. JUDGMENT The Review petition is filed on the ground thatthere is an error apparent on the face of the record. It isthe contention of the petitioner that the Remand Report andthe statement on oath ought to have been looked at whiledisposing of the Income Tax Appeal; which have been producednow as Annexure B and C. It is also pointed out that theassessment order (Annexure A) with respect to the wife of thepetitioner also is material in consideration of the appeal.None of these documents were produced by the reviewpetitioner, who was the Respondent in the appeal at the timeof hearing nor were the documents referred to in thearguments. Though the said documents are said to be availablein the records of the Tribunal, there was no prayer made tolook into the same or as observed; the said documentsadverted to at the time of hearing. The prayer made obviouslyis for rehearing of the appeal which is not permissible in a review petition. We hence find no reason to entertain thereview petition and reject the same in limine. Sd/-K.VINOD CHANDRANJUDGE jma Sd/-ASHOK MENONJUDGE PETITIONER'S/S EXHIBITS: APPENDIX ANNEXURE a TRUE COPY OF THE ASSESSMENT ORDER DATED 31-12-2007 PASSED BY THE DY. COMMISSIONER OF INCOME TAX, KOCHI ANNEXURE B TRUE COPY OF THE REMAND REPORT DATED 19-05-2008 ALONG WITH COPY OF THE MANUSCRIPT TYPEDCOPY OF ENQUIRY REPORT ANNEXURE C TRUE COPY OF THE STATEMENT ON OATH DATED 28-07-2005 ALONG WITH TYPED COPY OF THE SAME.