D.b.income Tax Appeal v. M/S Singhal Industries, A-103, Brij Industrial Area, Bharatpur

HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH ATJAIPUR D.B.INCOME TAX APPEAL No. 820 / 2008 Commissioner of Income Tax, Alwar. ----Appellant Versus M/S Singhal Industries, A-103, Brij Industrial Area, Bharatpur. ----Respondent _____________________________________________________ For Appellant(s) : Mrs. Parinitoo Jain. For Respondent(s) : Mr. Mahendra Gargieya. _____________________________________________________ HON'BLE MR. JUSTICE K.S. JHAVERI HON'BLE MR. JUSTICE VINIT KUMAR MATHURJudgment 27/01/2017 1.By way of this appeal, the appellant has challenged thejudgment and order of the Tribunal whereby the Tribunal haspartly allowed the appeal of the assessee and rejected the Misc.Application filed by the assessee. 2.This Court while admitting the appeal on 04.03.2009 hasframed the following substantial question of law: “(i)Whether, under the facts andcircumstances of the case and in law theTribunal can review its own order under thegarb of rectification and thereby can upsetits own finding of fact without having anymaterial on record?” 3.Counsel for the respondent has contended that the Second Review Application is not maintainable. In our view, the firstreview application is not entertained, then the appropriate remedy available is to challenge the same by way of writ petition. Secondreview application is not maintainable. 4.The appeal stands disposed of. However, it will be open forthe revenue to prefer a writ petition within a period of 30 days. Ifsuch an application is preferred, that will be taken intoconsideration. (VINIT KUMAR MATHUR)J. (K.S. JHAVERI)J. Asheesh Kr. Yadav/126