Misc. Civil Aplication v. Shri Vijay Omprakash Bansal, Nagpur

Order IN THE HIGH COURT OF JUDICATURE AT BOMBAYNAGPUR BENCH, NAGPUR MISC. CIVIL APLICATION NO. 541/2015IN INCOME TAX APPEAL NO. 153/2013.The Commissioner of Income Tax-1, Nagpur. -VERSUS- Shri Vijay Omprakash Bansal, Nagpur. Office notes, Office Memoranda ofCoram, appearances, Court's orders Court’s or Judge’s Ordersor directions and Registrar’s orders. CORAM: B.P.DHARMADHIKARI & P.N. DESHMUKH, JJ. DATE: SEPTEMBER 15, 2015. Heard Shri Anand Parchure, learned Counsel for the department/applicant. 2.Perused judgment delivered on 30.03.2015 of this Court in Income Tax Appeal Nos. 120 of 2013 and other connected matters. 3.This Court has in paragraph no.14 of the said judgment specifically concluded the issue sought to be argued in review. Here, an isolated sale transaction has been assailed, and on its basis, effort is to demonstrate that it is a trading activity. 4.In this situation, in present facts, no case is made out for review/recall of order dated 09.04.2015, which has been passed after relying upon the above mentioned judgment dated 30.03.2015. Misc. Civil Application is, rejected. No costs. JUDGE JUDGE Rgd.