Date Of Order: 04.12.2024 v. Union Of India

Serial No.03 Regular List HIGH COURT OF MEGHALAYAAT SHILLONG Review Pet.No.8/2024 Date of Order: 04.12.2024 Smt. Ibashisha Rynjah ..... Petitioner Vs. 1. Union of India, represented by the Secretary, Ministry of Finance, Income Tax Dept., New Delhi.Income Tax Dept., New Delhi. 2. The Principal Commissioner of Income Tax, Govt. of India, Ministry of Finance, Income Tax Dept., Shillong-793001, Meghalaya.Ministry of Finance, Income Tax Dept., Shillong-793001, Meghalaya. 3. The Income Tax Officer, ITO W-1, O/o Principal Commissioner of Income Tax, Shillong-7930001, Meghalaya.Income Tax, Shillong-7930001, Meghalaya. 4. The State of Meghalaya, represented by the Chief Secretary to the Govt. of Meghalaya, Shillong.Govt. of Meghalaya, Shillong. 5. The Superintendent of Police (city), Govt. of Meghalaya, East Khasi Hills District, Shillong.Khasi Hills District, Shillong. 6. The Officer-in-charge cum Investigating Officer, Laitumkhrah Police Station, Shillong, Meghalaya.Station, Shillong, Meghalaya. 7. The Branch Manager, Federal Bank Ltd., Shillong, P.B.No.25, Police Bazar, G.S. Road, East Khasi Hills District, Meghalaya-793001.Bazar, G.S. Road, East Khasi Hills District, Meghalaya-793001. 8. The Branch Manager, Bank of India, Motinagar Branch, Shillong. 9. Mr. Nirmalya Das Gupta, Newline Laitumkhrah, Opposite Laitumkhrah Presbyterian Church, Shillong-793002. Laitumkhrah Presbyterian Church, Shillong-793002. 10. Nitya Paul, Ka Phran Mawrie Complex, Laitumkhrah main road, near Beat House, Shillong-793003. near Beat House, Shillong-793003. ..... Respondents Coram: Hon’ble Mr. Justice I.P. Mukerji, Chief JusticeHon’ble Mr. Justice W. Diengdoh, Judge Appearance: For the Petitioner: Ms. S. Parueen, Adv For the Respondents : Dr. N. Mozika, DSGI with Ms. K. Gurung, Adv Mr. N. Syngkon, GA with Mr. J.N. Rynjah, GA i)Whether approved forreporting in Law journals etc.:reporting in Law journals etc.: Yes/No ii)Whether approved for publicationin press:in press: Yes/No JUDGMENT:(per the Hon’ble, the Chief Justice) (Oral) This is an application for review of our judgment and orderdated 26[th] November, 2024. Ms. S. Parueen, learned counsel for the applicant submits that the respondents including the Income-tax department have been dulyserved. Such submission is accepted. It appears that there is a mistake in recording some facts urged by learned counsel, in the said judgment and order. At pages 4 and 5 of that judgment and order, it has beenrecorded that the applicant had filed an application under Section 264 of the Income-tax Act, 1961 and that without her consent, it was withdrawnby the respondent No.9. Learned counsel submits that opposite is the case. The fact, asaverred in the petition, is that the Section 264 application of her clientwas filed by the respondent No.9 without her permission and that havingrealised so, she withdrew it. Considering this mistake and the facts and circumstances ofthis case, we review our judgment and order dated 26[th] November, 2024by modifying it to the extent that the applicant shall be at liberty to file afresh Section 264 application within three weeks from date. That application if filed would be considered by condoning thedelay, if any and disposed of in accordance with the directions in the saidjudgment and order dated 26[th] November, 2024. This application for review is accordingly disposed of. (W. Diengdoh) (I.P. Mukerji) Judge Chief Justice