Jaipur-Iii, Jaipur v. Khokhar Construction Company

HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH ATJAIPUR D.B. Civil Review Application No. 10 / 2015 In S.B. Income Tax Appeal No. 52/2008 Commissioner Of Income Tax Jaipur-III, Jaipur ----Petitioner Versus Khokhar Construction Company, & C/O Sanwarmal Sharma Advocate P.O. Churu, Rajasthan ----Respondent _____________________________________________________ For Petitioner(s) : Ms. Mahi Yadav Adv. For Respondent(s) : _____________________________________________________ HON'BLE MR. JUSTICE AJAY RASTOGI HON'BLE MR. JUSTICE ASHOK KUMAR GAUR Order 19/07/2017 Matter has come up on the misc. application for recall of theorder dt. 20[th] March, 2013. Counsel submits that for the self same assessee for theassessment year 1998-99, against the order of ITA No.258/Jul/2003, appeal was preferred by the Revenue and after thecounsel being heard, the appeal was admitted on substantialquestion of law vide order dated 26[th] September, 2008, whichremained un-noticed by the appellants’ counsel when the presentappeal no. 52/2008 was heard and decided on 20[th] March, 2013. In our considered view, it may not be a material or justification which could persuade this court for recalling of theorder dated 20[th] March, 2013 & that apart counsel for theappellant informed that looking to the overall tax effect for theassessment year 1997-98, keeping in view the circular of theCentral Board of Direct Taxes (CBDT) No. 21/2015 dt. 10[th]December, 2015, issued in exercise of power u/Sec. 268 A (1) ofthe Income Tax Act, 1961, the appeal even on merits may notdeserve to be examined and be withdrawn by the Revenue. Since, no material change be given effect to and after thecircular has been notified by the CBDT to withdraw such of theappeals were tax effect is below Rs. 20 Lakhs, there appears noreason for us to recall the order passed by this court dt. 20[th]March, 2013. Consequently, the Review Petition being devoid of merit isaccordingly dismissed. (ASHOK KUMAR GAUR),J. (AJAY RASTOGI),J. Monika/23