Ita/36/2009 Of Director Of Income Tax And Another v. M/S Ongc

Review Application No. 640 of 2009 in ITA No. 36 of 2009 Hon’ble Barin Ghosh, C.J.Hon’ble Servesh Kumar Gupta, J. Mr. Arvind Vashisth, Standing Counsel for Income Tax Department / appellants (applicants). Mr. Udyog Shukla, Advocate for the respondent. It is being contended that in 2007, the definition of “India” was altered by amending the Income Tax Act. It is also being contended that the same was not considered when the judgment and order under review was passed. It is being contended that by reason of non-consideration of amendment of “India” in the Income Tax Act, the judgment and order under review has become erroneous. That may be so, but there is no error apparent on the face of the judgment under review. The judgment under review was passed on 24[th] July, 2009 and it is being contended that in 2007, definition of “India” was altered. Nothing has been shown in the review application, why the alteration was not brought to the notice of the Court before the judgment under review was rendered. Therefore, there is no scope of reviewing the judgment and order under review, even though the same may be an erroneous judgment and order, as is being claimed. The review application is, accordingly, dismissed. (Servesh Kr. Gupta, J.) (Barin Ghosh, C.J.) 27.06.2011 Amit