D.b. Civil Review Petition v. Order

HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH ATJAIPUR D.B. Civil Review Petition No. 39 / 2016inD.B.Income Tax Appeal No.405/2009. Commissioner Of Income Tax, Jaipur-3, NCR Building, StatuteCircle, C-Scheme, Jaipur.----Petitioner VersusM/S Mangilal & Party, Village, Andhi, Tehsil Jamwaramgarh, Jaipur(Raj.)----Respondent _____________________________________________________ For Petitioner(s) : Mr.Sameer Jain, Adv. _____________________________________________________ HON'BLE MR. JUSTICE AJAY RASTOGIHON'BLE MR. JUSTICE JAINENDRA KUMAR RANKA Order 20/07/2017 Matter has come up on the application for recalling of theorder dt.05.02.2016 which was passed because of low tax effectkeeping in view the Circular of CBDT No.21/2015 dt.10.12.2015. After we have heard counsel for the review petitioner, wefind that the order under challenge was passed u/Sec.271(1)(c) ofthe Act, 1961 where the penalty imposed is less than Rs.20 Lakhsand taking note thereof, certainly the matter was covered by thecircular dt.10.12.2015, of which reference has been made supra. Consequently, the instant review petition, in our consideredview, is without substance, accordingly stands dismissed. (JAINENDRA KUMAR RANKA)J. (AJAY RASTOGI)J.