MAR GREGORIOUS MEMORIAL MUTHOOT MEDICAL CENTRE vs. THE COMMISSIONER OF INCOME TAX

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RP/245/2019HC KeralaKLHC01015790201903 April 2019Author: HONOURABLE MR.JUSTICE K.VINOD CHANDRAN,HONOURABLE MR. JUSTICE ASHOK MENON8 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court of Kerala granted permission to the review petitioners to withdraw their review petitions. Consequently, the review petitions were dismissed as withdrawn. The court did not delve into the merits of the original appeals or the grounds for review, as the decision was based solely on the request for withdrawal by the petitioners. No specific findings were made on any substantive legal issues, and the operative direction was to dismiss the petitions as withdrawn.

What were the facts?

These review petitions were filed before the High Court of Kerala at Ernakulam. The review petitioners are Muthoot Properties and Investments and Mar Gregorious Memorial Muthoot Medical Centre. The respondent is the Commissioner of Income Tax. The review petitions arise from orders passed in Income Tax Appeals (ITA) No. 140/2011, 136/2011, 142/2011, and 147/2011, all of which were judgments of the High Court. The review petitions were listed for admission on April 3, 2019. The counsel for the review petitioners sought permission to withdraw the review petitions.

What were the issues?

1. Whether the review petitioners are entitled to withdraw their review petitions? (Question of procedure) The assessee (review petitioners) sought permission to withdraw the review petitions. The revenue (respondent) did not record any specific arguments against the withdrawal. The judgment does not record any specific arguments from either side regarding the merits of the original appeals or the grounds for review, as the matter was decided on the withdrawal of the petitions.

AI-generated summary — verify with the full judgment below

Heard together (4 matters)

RP.No. 218 of 2019
RP.217/2019
RP.245/2019
RP.No. 210 of 2019

Read from the judgment's own cause title. This page is filed under one of them.

Cause title — parties, addresses and appearances
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN & THE HONOURABLE MR. JUSTICE ASHOK MENON WEDNESDAY, THE 03RD DAY OF APRIL 2019 / 13TH CHAITHRA, 1941 RP.No. 218 of 2019 IN ITA. 140/2011 AGAINST THE ORDER/JUDGMENT IN ITA 140/2011 of HIGHCOURT REVIEW PETITIONER/S: MUTHOOT PROPERTIES AND INVESTMENTS MUTHOOR BUILDING, KOZHENCHERRY, PATHANAMTHITTA 689 641, REPRESENTED BY ITS MANAGING APARTNESS MR. GEORGE ALEXANDER MUTHOOT. BY ADVS. SRI.M.GOPIKRISHNAN NAMBIAR SRI.JOSON MANAVALAN SRI.K.JOHN MATHAI SRI.KURYAN THOMAS SRI.PAULOSE C. ABRAHAM RESPONDENT/S: THE COMMNISSIONER OF INCOME TAX KOTTAYAM 686 001. OTHER PRESENT: SRI JOSE JOSEPH SC THIS REVIEW PETITION HAVING COME UP FOR ADMISSION ON 03.04.2019, ALONG WITH RP.217/2019, RP.218/2019 AND RP.245/2019, THE COURT ON THE SAME DAY PASSED THE FOLLOWING: RPNo.218/2019, and con. Cases ::2:: IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN & THE HONOURABLE MR. JUSTICE ASHOK MENON WEDNESDAY, THE 03RD DAY OF APRIL 2019 / 13TH CHAITHRA, 1941 RP.No. 210 of 2019 IN ITA. 136/2011 AGAINST THE ORDER/JUDGMENT IN ITA 136/2011 of HIGHCOURT REVIEW PETITIONER/S: MAR GREGORIOUS MEMORIAL MUTHOOT MEDICAL CENTRE COLLEGE ROAD, KOZHENCHERRY, PATHANAMTHITTA-689 641, REPRESENTED BY ITS MANAGING DIRECTOR BY ADVS. SRI.M.GOPIKRISHNAN NAMBIAR SRI.JOSON MANAVALAN SRI.K.JOHN MATHAI SRI.KURYAN THOMAS SRI.PAULOSE C. ABRAHAM RESPONDENT/S: THE COMMISSIONER OF INCOME TAX KOTTAYAM-686 001 OTHER PRESENT: SRI JOSE JOSEPH SC THIS REVIEW PETITION HAVING COME UP FOR ADMISSION ON 03.04.2019, ALONG WITH RP.210/2019,218/2019 & 245/2019, THE COURT ON THE SAME DAY PASSED THE FOLLOWING: RPNo.218/2019, and con. Cases ::3:: IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN & THE HONOURABLE MR. JUSTICE ASHOK MENON WEDNESDAY, THE 03RD DAY OF APRIL 2019 / 13TH CHAITHRA, 1941 RP.No. 217 of 2019 IN ITA. 142/2011 AGAINST THE ORDER/JUDGMENT IN ITA 142/2011 of HIGHCOURT REVIEW PETITIONER/S: MUTHOOT PROPERTIES AND INVESTMENTS MUTHOOT BUILDING, KOZHENCHERRY, PATHANAMTHITTA - 689 641. REPRESENTED BY ITS MANAGING PARTNER MR. GEORGE ALEXANDER MUTHOOT. BY ADVS. SRI.M.GOPIKRISHNAN NAMBIAR SRI.JOSON MANAVALAN SRI.K.JOHN MATHAI SRI.KURYAN THOMAS SRI.PAULOSE C. ABRAHAM RESPONDENT/S: THE COMMISSIONER OF INCOME TAX, KOTTAYAM - 686 001. OTHER PRESENT: SRI JOSE JOSEPH SC THIS REVIEW PETITION HAVING COME UP FOR ADMISSION ON 03.04.2019, ALONG WITH RP.210/2019, 218/2019 & 245/2019 THE COURT ON THE SAME DAY PASSED THE FOLLOWING: RPNo.218/2019, and con. Cases ::4:: IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN & THE HONOURABLE MR. JUSTICE ASHOK MENON WEDNESDAY, THE 03RD DAY OF APRIL 2019 / 13TH CHAITHRA, 1941 RP.No. 245 of 2019 IN ITA. 147/2011 AGAINST THE ORDER/JUDGMENT IN ITA 147/2011 of HIGHCOURT REVIEW PETITIONER/S: MAR GREGORIOUS MEMORIAL MUTHOOT MEDICAL CENTRE COLLEGE ROAD, KOZHENCHERRY, PATHANAMTHITTA-689 641, REPRESENTED BY ITS MANAGING PARTNER, MR. GEORGE ALEXANDER MUTHOOT BY ADVS. SRI.M.GOPIKRISHNAN NAMBIAR SRI.JOSON MANAVALAN K.JOHN MATHAI SRI.KURYAN THOMAS SRI.PAULOSE C. ABRAHAM RESPONDENT/S: THE COMMISSIONER OF INCOME TAX KOTTAYAM-686 001 OTHER PRESENT: SRI JOSE JOSEPH SC THIS REVIEW PETITION HAVING COME UP FOR ADMISSION ON 03.04.2019, ALONG WITH RP.210/2019,217/2019 & 245/2019 THE COURT ON THE SAME DAY PASSED THE FOLLOWING: RPNo.218/2019, and con. Cases ::5::

JUDGMENT [ RP 218/2019 ,RP.210/2019 ,RP.217/2019 ,RP.245/2019 ] K.Vinod Chandran, J The learned Counsel appearing for the review petitioners seeks permission to withdraw the review petitions. Permission granted. Review petitions are dismissed as withdrawn. K.VINOD CHANDRAN JUDGE ASHOK MENON JUDGE jma APPENDIX OF RP 218/2019 PETITIONER'S/S EXHIBITS: ANNEXURE A THE CERTIFIED COPY OF THE JUDGMENT DATED 24.9.2018 PASSED BY THIS HONBLE COURT IN ITA NO. 140/2011. ANNEXURE B AOF THE CONSEQUENTIAL ORDER OF ASSESSMENT DATED 31.12.2018 ISSUED BY THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-1, THIRUVALLA. APPENDIX OF RP 210/2019 PETITIONER'S/S EXHIBITS: ANNEXURE-A THE CERTIFIED COPY OF THE JUDGMENT DATED 24.09.2018 PASSED BY THIS HON'BLE COURT IN ITA NO.136/2011 APPENDIX OF RP 245/2019 PETITIONER'S/S EXHIBITS: ANNEXURE A THEOF THE JUDGMENT DATED 24.9.2018 PASSED BY THIS HONBLE COURT IN ITA NO. 147/2011. ANNEXURE B AOF THE CONSEQUENTIAL ORDER OF ASSESSMENT DATED 16.11.2018 ISSUED BY THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, THIRUVALLA. ANNEXURE C AOF THE NOTICE DATED 11.2.2019 ISSUED BY THE ASSISTANT COMMISSIONER, OF INCOME TAX, CIRCLE-1, THIRUVALLA.

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