Commissioner Of Income Tax & Another v. Laksar Cooperative Cane

IN THE HIGH COURT OF UTTARAKHAND AT NAINITALIncome Tax Appeal No. 19 of 2008 Commissioner of Income Tax & another Versus Laksar Cooperative Cane Development Union Ltd. …….… Appellants …..…Respondent Present: Mr. Hari Mohan Bhatia, Advocate, present for the appellants. Mr. Amar Shukla, Advocate, holding brief of Mr. Gopal Narain, Advocate, present for the respondent. Coram : Hon’ble Sudhanshu Dhulia, J.Hon’ble Servesh Kumar Gupta, J. Hon’ble Sudhanshu Dhulia, J. (Oral) 1. Learned counsel for the respondent has moved a review application alongwith the delay condonation application and has prayed that delay in filing the review application may be condoned. 2. Grounds mentioned in the affidavit appear to be are bonafide & sufficient for condonation of delay in filing the review application. The Delay Condonation application is allowed. Delay is condoned. 3. Heard learned counsel for the parties on the Review application. 4. This review application has been filed by the respondent for reviewing the judgment and order of the Division Bench of this Court dated 31.05.2013, which was passed in the Income Tax Appeal of 17 of 2008 and other connected appeals which was preferred by the revenue department in the said case. These appeals were allowed by the Division Bench of this Court holding that no exemption is liable to be given to the respondent-Cooperative Society under Section 80P of the Income Tax Act and the reasoning was based on the decision of the Hon’ble Apex Court in M/s. Bangalore Club Vs. Commissioner of Income Tax & another. 5. In this review application the principal ground of challenge is that another decision of this Court which has taken entirely different view i.e. in the Income Tax Appeal No. 135 of 2007 (Commissioner Income Tax, Dehradun & another Vs. Iqbalpur Cooperative Cane Development Union Ltd., Station Road, Roorkee), which has not been considered by the Division Bench of this Court. 6. The learned counsel for the appellants Mr. Hari Mohan Bhatia, points out that at the time when Income Tax Appeal No. 135 of 2007 and another appeals were decided earlier by the Division Bench of this Court, the decision of Hon’ble Apex Court in M/s. Bangalore Club Vs. Commissioner of Income Tax & another has not come and the decision under review was passed by the Division Bench of this Court by taking into consideration the decision of the Hon’ble Apex Court in M/s. Bangalore Club Vs. Commissioner of Income Tax & another. 7. Apart from the above submissions, the grounds for review are extremely limited in the matter under Order 47 Rule 1 of Code of Civil Procedure and such grounds are not available to the review applicant/respondent as evidently there is no error apparent on the face of record. 8. In view thereof, the review application is hereby dismissed. (Servesh Kumar Gupta, J.)(Sudhanshu Dhulia, J.) 23.07.2015