Cmra/478/2022 Of Deputy Commissioner Of Income Tax v. Gagandeep Singh

Case :- CIVIL MISC REVIEW APPLICATION No. - 478 of 2022 Applicant :- Deputy Commissioner Of Income TaxOpposite Party :- Gagandeep SinghCounsel for Applicant :- Manu GhildyalCounsel for Opposite Party :- Abhijeet Mukherji Hon'ble Surya Prakash Kesarwani,J.Hon'ble Jayant Banerji,J. Heard Sri Manu Ghildiyal, learned counsel for the applicants/ respondent -Income Tax Department and Sri Abhijeet Mukherji, learned counsel forthe respondent/ petitioner. This review application has been filed praying for review of the judgmentand order dated 06.05.2022 in Writ Tax No.676 of 2022. Departmental counsel for the applicants submits that the aforesaidjudgment and order dated 06.05.2022 needs to be reviewed on the groundthat the Assessing Officer has also put signature on the notice underSection 148 of the Income Tax Act, 1961. We have perused our judgment and order dated 06.05.2022 and we findthat it was passed after affording opportunity of hearing to the applicants,i.e. the Department. The learned departmental counsel argued the matterafter obtaining instructions dated 04.05.2022 from the concerned authority.We have also noted in our aforesaid judgment and order dated 06.05.2022that in the aforesaid instructions it is admitted that the impugned noticethrough e-mail was sent to the petitioner on 01.04.2021. Thus, it wasadmitted by the respondents that the impugned notice under Section 148 ofthe Income Tax Act, 1961 was issued to the petitioner on 01.04.2021 i.e.after expiry of limitation on 31.03.2021. In view of the aforesaid, we do not find any manifest error in our judgmentdated 06.05.2022. For the reasons aforestated, we find no merit in this review application.Consequently, the review application is dismissed. Order Date :- 18.11.2022NLY