Commissioner Of Income Tax,, Jaipur-Ii ,Jaipur v. M/S K.b. Narnolison, Narnoli Palace, Outside Sanganeri Gate, Jaipur

HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH ATJAIPUR D.B. Income Tax Appeal No. 282 / 2011 Commissioner of Income Tax,, JAIPUR-II ,JAIPUR. ----Appellant Versus M/s K.B. Narnolison, Narnoli Palace, Outside Sanganeri Gate, Jaipur. ----Respondent _____________________________________________________ For Appellant(s) : Mr. R.B. MathurFor Respondent(s) : Mr. S.L. Poddar _____________________________________________________ HON'BLE MR. JUSTICE K.S. JHAVERI HON'BLE MR. JUSTICE VIJAY KUMAR VYASJudgment Per Hon’ble Jhaveri, J. 06/04/2017 1.The appeal is filed against the order of rejection of review.The appropriate remedy against the said order is to file a writpetition. 2.The present appeal was filed on 18.01.2011 and was admitted on 07.05.2012 with the following substantial question of law: “Whether in the facts and circumstances ofthe case, the ITAT was justified in law inpassing the order on the misc. applicationunder section 254(2) despite of the fact thatthere is no error apparent on the face ofrecord?” 3.However, in the view of the subsequent decision, writ is theappropriate remedy against the order of review. Therefore, the period spent before this Court from 18.01.2011 shall beconsidered while preferring the writ petition if the writ petition ispreferred within a period of 30 days from today. (VIJAY KUMAR VYAS),J. (K.S. JHAVERI),J. Asheesh Kr. Yadav/76