Cmra/437/2022 Of Assistant Commissioner Of Income Tax v. Dharmendra Kumar Singh
High Court
18 Nov 2022 In favour of: Unclear
Forum / Bench
High Court · cisdb_16012018
Parties
Cmra/437/2022 Of Assistant Commissioner Of Income Tax v. Dharmendra Kumar Singh
Date of order
18 Nov 2022
Assessment year(s)
—
Outcome
Other
The order — as passed by the High Court
Case summary
In Cmra/437/2022 Of Assistant Commissioner Of Income Tax v. Dharmendra Kumar Singh, the High Court (2022) decided the matter.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
Case :- CIVIL MISC REVIEW APPLICATION No. - 437 of 2022
Applicant :- Assistant Commissioner Of Income TaxOpposite Party :- Dharmendra Kumar SinghCounsel for Applicant :- Krishna AgarawalCounsel 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 andorder dated 25.05.2022 in Writ Tax No.641 of 2022.
Learned counsel for the applicant submits that the paragraph-9 of thejudgment and order dated 25.05.2022 needs to be reviewed inasmuch asthere was no order passed by the Assessing Authority for reassessment.
We find that no ground for review has been made out. In paragraph-9 ofour aforesaid judgment and order dated 25.05.2022, we merely directedfor giving effect to instructions of the CBDT dated 23.04.2022. Thus, theaforesaid judgment does not suffer from any apparent error of law. Thereview application is totally misconceived and is, therefore, rejected.
Order Date :- 18.11.2022NLY
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