Allahabad High Court
Assistant Commissioner Of Income Tax vs Dharmendra Kumar Singh on 18 November, 2022
Bench: Surya Prakash Kesarwani, Jayant Banerji
HIGH COURT OF JUDICATURE AT ALLAHABAD ?Court No. - 3 Case :- CIVIL MISC REVIEW APPLICATION No. - 437 of 2022 Applicant :- Assistant Commissioner Of Income Tax Opposite Party :- Dharmendra Kumar Singh Counsel for Applicant :- Krishna Agarawal Counsel for Opposite Party :- Rahul Agarwal Hon'ble Surya Prakash Kesarwani,J.
Hon'ble Jayant Banerji,J.
Heard Sri Krishna Agarwal, learned counsel for the applicant/ respondent - Income Tax Department.
This review application has been filed for review of the judgment and order dated 25.05.2022 in Writ Tax No.641 of 2022.
Learned counsel for the applicant submits that the paragraph-9 of the judgment and order dated 25.05.2022 needs to be reviewed inasmuch as there was no order passed by the Assessing Authority for reassessment.
We find that no ground for review has been made out. In paragraph-9 of our aforesaid judgment and order dated 25.05.2022, we merely directed for giving effect to instructions of the CBDT dated 23.04.2022. Thus, the aforesaid judgment does not suffer from any apparent error of law. The review application is totally misconceived and is, therefore, rejected.
Order Date :- 18.11.2022 NLY