IN HIGH COURT OF KERALA AT ERNAKULAM PRESENT HONOURABLE MR.JUSTICE C. K. ABDUL REHIM & HONOURABLE MR. JUSTICE T. V. ANILKUMAR MONDAY, 24TH DAY OF FEBRUARY 2020 / 5TH PHALGUNA, 1941 RP. No. 49 OF 2020 IN ITA. 28/2012 AGAINST JUDGMENT IN ITA 28/2012 OF HIGH COURT OF KERALA REVIEW PETITIONER/APPELLANT: M. S. RATHI PARTNER, M/S. LAKSHMI HOSPITAL, DIWANS ROAD, ERNAKULAM- 682016. BY ADV. SRI. ANIL D. NAIR RESPONDENT/RESPONDENT: ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-I, ERNAKULAM- 682018. OTHER PRESENT: SC,IT- SRI. JOSE JOSEPH THIS REVIEW PETITION HAVING BEEN FINALLY HEARD ON 24.02.2020, ALONG WITH RP.52/2020, COURT ON SAME DAY PASSED FOLLOWING: IN HIGH COURT OF KERALA AT ERNAKULAM PRESENT HONOURABLE MR.JUSTICE C.K.ABDUL REHIM & HONOURABLE MR.JUSTICE T.V.ANILKUMAR MONDAY, 24TH DAY OF FEBRUARY 2020 / 5TH PHALGUNA, 1941 RP.No. 52 OF 2020 IN ITA. 24/2012 AGAINST JUDGMENT IN ITA 24/2012 OF HIGH COURT OF KERALA REVIEW PETITIONER/APPELLANT: M. S. RATHI PARTNER, M/S. LAKSHMI HOSPITAL, DIWANS ROAD, ERNAKULAM-682016. BY ADV. SRI. ANIL D. NAIR RESPONDENT/RESPONDENT: ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, ERNAKULAM. THIS REVIEW PETITION HAVING BEEN FINALLY HEARD ON 24.02.2020, ALONG WITH RP. 49/2020, COURT ON SAME DAY PASSED FOLLOWING: R.P. Nos.49 & 52/2020 -:3:- 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 24th day of February, 2020 COMMON ORDER Abdul Rehim, J. above Review Petitions are filed against common judgment passed in I.T.A. Nos.24 and 28 of 2012. Standing Counsel for Government of India(Taxes) enters appearance on behalf of respondents. 2. Adv. Anil D. Nair, learned counsel appearing for review petitioner fairly submitted that, another review petition filed in identical situation with respect to same assessee R.P. Nos.49 & 52/2020 -:4:- was already dismissed by this court in R.P. No.44/2020 in I.T.Appeal No.244/2012, dated 31.01.2020. Hence above review petitions are hereby dismissed, following order in R.P. No.44/2020 in I.T.Appeal No.244/2012. Sd/- C.K. ABDUL REHIM, JUDGE. Sd/- T.V. ANILKUMAR, JUDGE. ul/- R.P. Nos.49 & 52/2020 -:5:- APPENDIX OF RP 49/2020 PETITIONER'S EXHIBITS: ANNEXURE 1 CIRCULAR NO.3 OF 2018 DATED 11.07.2018. ANNEXURE 2 CIRCULAR NO.17 OF 2019 DATED 08.08.2019. R.P. Nos.49 & 52/2020 -:6:- APPENDIX OF RP 52/2020 PETITIONER'S/S EXHIBITS: ANNEXURE 1 CIRCULAR NO.03 OF 2018 DATED 11.07.2018 ANNEXURE 2 CIRCULAR NO.17 OF 2019 DATED 08.08.2019. M. S. Rathi v. ACIT, Central Circle-I, Ernakulam