Commissioner Of Income Tax (Central), Jaipur v. Shri Vishnu Prasad Maharwal

HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D. B. Civil Misc. Review Petition No. 73/2018 In D.B. Income Tax Appeal No. 156/2014 Commissioner of Income Tax (Central), Jaipur. ----Applicant-Appellant Versus Shri Vishnu Prasad Maharwal, 60, Ratan Nagar, Dher Ke Balaji,Sikar Road, Jaipur. ----Respondent For Petitioner(s) : Mr. Siddharth Bapna on behalf of Mr. Anil Mehta. For Respondent(s): Mr. Siddharth Ranka. HON'BLE MR. JUSTICE MOHAMMAD RAFIQ HON'BLE MR. JUSTICE GOVERDHAN BARDHAR Order 03/10/2018 There is delay of 139 days in filing of the presentreview petition. Application No. 1338/2018 under Section 5 of theLimitation Act has been filed seeking condonation of delay in filingof the review petition. For the reasons mentioned in the application, theapplication is allowed. Delay of 139 days in filing of the reviewpetition is condoned. This review petition has been filed by theapplicant/appellant under section 114 read with Order 47 CPC andSection 260A of Income Tax Act, 1961 for reviewing the orderdated 30.11.2017. Learned counsel for the applicant/appellant contendedthat due 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 reviewpetition filed by the applicant/appellant is allowed and the orderdated 30.11.2017 passed by this Court is reviewed to the extentof passing 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 Manoj/19