Mr. Sidhartha Ray, Learned Senior Counsel Appearing On Behalf v. State Of Bihar; Air 1987 Sc 1345

Order No. 01. IN THE HIGH COURT OF ORISSA AT CUTTACK RVWPET No. 34 of 2024 ….Petitioners M/s. Sylvesa Infotech Private Limited and another Mr. Sidhartha Ray, Senior Advocate assisted by Mr. K.K. Sahoo, Advocate -versus- ….Income Tax Officer, Ward-1(1), Opposite Parties Bhubaneswar and others Mr. A. Kedia, Junior Standing Counsel CORAM: HON’BLE THE CHIEF JUSTICE HON’BLE MR JUSTICE MURAHARI SRI RAMAN ORDER19.07.2024 This matter is taken up through Hybrid mode. 2. The petitioners in the present review application sought review of an order dated 14.12.2023 passed by a coordinate Bench of this Court in W.P.(C) No.19604 of 2023, which reads as under: “This matter is taken up through hybrid mode. 2. Heard learned counsel for the parties. 3. Since the order impugned is appealable one, this Court is not inclined to entertain this writ petition. However, liberty is granted to the Petitioners to pursue their remedy before the appellate authority in accordance with law. 4. On the prayer of the learned Senior Counsel appearing for the Petitioners, original copies/certified copies of the assessment order, if any filed, be returned to the learned counsel for the Petitioners on substitution of photocopy thereof. 5. In view of the above, the writ petition stands disposed of.” 3. Mr. Sidhartha Ray, learned Senior Counsel appearing on behalf of the petitioners has argued that in similar set of facts in other cases, different views have been expressed and, therefore, the impugned order dated 14.12.2023 needs to be reviewed. He has made certain submissions to question the correctness of the order which is under review. He has also placed reliance on the decision of the Supreme Court in the case of Bir Bajrang Kumar v. State of Bihar; AIR 1987 SC 1345. 4. This Court, exercising its review jurisdiction, cannot sit as an appellate authority over an order passed by a coordinate Bench of this Court. We do not find any reason to review the said order dated 14.12.2023. 5. In such view of the matter, the review application stands dismissed. (Chakradhari Sharan Singh) Chief Justice S. Behera (M.S. Raman) Judge Signature Not Verified Digitally SignedSigned by: SUMANTA BEHERADesignation: Senior StenographerReason: AuthenticationLocation: High Court of Orissa, CuttackDate: 22-Jul-2024 16:18:56