IN HIGH COURT OF KERALA AT ERNAKULAM PRESENT HONOURABLE MR.JUSTICE K.VINOD CHANDRAN & HONOURABLE MR. JUSTICE ASHOK MENON FRIDAY, 31ST DAY OF JANUARY 2020 / 11TH MAGHA, 1941 RP.No. 44 OF 2020 IN ITA. 244/2012 AGAINST ORDER/JUDGMENT IN ITA 244/2012 OF HIGH COURT OF KERALA DATED 17.01.2019 REVIEW PETITIONER/RESPONDENT: M.S.RATHI AGED 49 YEARS PARTNER,M/S. LAKSHMI HOSPITAL, DIWANS ROAD, ERNAKULAM-682 016 BY ADVS. SRI. ANIL D. NAIR SMT. ARYA ANIL SMT. NILOOFAR O. NIZAM RESPONDENT/APPELLANT: COMMISSIONER OF INCOME TAX KOCHI-682 018 OTHER PRESENT: SRI.JOSE JOSEPH, SC THIS REVIEW PETITION HAVING BEEN FINALLY HEARD ON 31.01.2020, COURT ON SAME DAY PASSED FOLLOWING: RP 44/2020 in ITA 244/2012 2 ORDER [RP No.44 of 2020 in ITA No. 244 of 2012 and CM.Appl.No.1 of 2020 in RP No.44 of 2020] Dated this 31st day of January, 2020 Vinod Chandran, J. We do not find any error apparent on face of record. ground raised is that litigation policy has been further amended in 2019. appeal before Tribunal itself was in 2008 and disposal by Tribunal was in 2012. There is no ground for interference by review. We also do not find any reason to condone delay in filing review, since it is based on subsequent circular which would not be applicable to judgment passed earlier. Both review petition and delay condonation petition are dismissed. No costs. Sd/- K.VINOD CHANDRAN JUDGE Sd/- ASHOK MENON JUDGE jg RP 44/2020 in ITA 244/2012 3 APPENDIX PETITIONER'S/S EXHIBITS: ANNEXURE-1 CIRCULAR NO.3 OF 2018 DATED 11.07.2018 ANNEXURE-2 CIRCULAR NO.17 OF 2019 DATED 08.08.2019 M. S. Rathi v. Commissioner of Income-tax, Kochi