Commissioner Of Income Tax (Central), Jaipur v. Shri Manish Tambi, C-33, Sikar House, Outside Chandpole Gate, Jaipur

HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Review Petition No.89/2018 InD.B. Income Tax Appeal No.110/2014 Commissioner Of Income Tax (Central), Jaipur ----Appellant-PetitionerVersus Shri Manish Tambi, C-33, Sikar House, Outside Chandpole Gate,Jaipur ----Respondent For Petitioner(s) : Mr. Siddharth Bapna forMr. Anil Mehta HON'BLE MR. JUSTICE MOHAMMAD RAFIQ HON'BLE MR. JUSTICE GOVERDHAN BARDHAR Order 06/12/2018 There is delay of 191 days in filing of the present reviewpetition. Application No.1596/2018 under Section 5 of the LimitationAct has been filed seeking condonation of delay in filing of thereview petition. For the reasons mentioned in the application, the applicationis allowed. Delay of 191 days in filing of the review petition iscondoned. This review petition has been filed by the appellant-petitionerunder section 114 read with Order 47 CPC and Section 260A ofIncome Tax Act, 1961 for reviewing the order dated 30.11.2017. Learned counsel for the appellant-petitioner contended thatdue to typographical error, in the order dated 30.11.2017, provisions of law have been mentioned as “Sections 69A and68AA, though section 68AA does not feature in the Income TaxAct. Thus, in-stead of section 68AA, it may be read as “Section 68of the Income Tax Act, 1961 and the order under review may bereviewed to that extent, which is not opposed by the learnedcounsel for the non-applicant. In view of the submissions made above, the review petitionfiled by the appellant-petitioner is allowed and the order dated30.11.2017 passed by this Court is reviewed to the extent ofpassing the original order under section 69A as well as undersection 68 of the Income Tax Act, 1961. Rest part of the ordershall remain as it is. (GOVERDHAN BARDHAR),J (MOHAMMAD RAFIQ),J //Jaiman//25