Commissioner Of Income Tax, Jaipur-Ii, Jaipur v. M/S Rajasthan Textile Development Corporation, Pano Kibagichi, Amer Road, Jaipur

HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH ATJAIPUR D.B. Income Tax Appeal No. 21 / 2010 COMMISSIONER OF INCOME TAX, JAIPUR-II, JAIPUR. ----Appellant Versus M/S RAJASTHAN TEXTILE DEVELOPMENT CORPORATION, PANO KIBAGICHI, AMER ROAD, JAIPUR. ----Respondent _____________________________________________________For Appellant(s) : Mr. K.D. Mathur & Mr. Prateek Kedawat on behalf of Mr. R.B. Mathur For Respondent(s) : Mr. Gunjan Pathak & Ms. Ishita Rawat _____________________________________________________ HON'BLE MR. JUSTICE K.S. JHAVERI HON'BLE DR. JUSTICE VIRENDRA KUMAR MATHURJudgment Per Hon’ble Jhaveri, J.29/05/2017 1.By way of this appeal, the appellant has challenged thejudgment and order of the Tribunal whereby the Tribunal hasdisposed of the Misc. Application preferred by the assessee. 2.This Court while admitting the appeal on 18.01.2010 hasframed the following substantial question of law: “Whether in the facts and circumstances ofthe case the ITAT was justified in law inadmitting and deciding the Misc.application u/s 254(2) of the Act of theassessee in the name of mistake apparentfrom record despite the fact that itsoriginal order was passed after consideringall the facts on record?” 3.The appropriate remedy for the appellant is to file a writpetition against the said order. 4.In case appropriate writ petition is filed, the period spentduring the period from 2010 till date will be taken up for limitationpurposes by the Court while taking into consideration the writpetition. 5.The appeal stands disposed of. (VIRENDRA KUMAR MATHUR),J. (K.S. JHAVERI),J. Asheesh Kr. Yadav/51