M/S. Herbicides India Limited v. The Assistant Commissioner Of Income Tax, Circle 3, Jaipur

HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH ATJAIPUR D.B. Civil Review No. 44 / 2017 M/s. Herbicides India Limited, Having Its Registered Office At Plot No. 12, Industrial Area, Jhotwara, Jaipur Through Its Authorized Signatory- Mr. Ashok Kumar Dugar ----Petitioner Versus The Assistant Commissioner of Income Tax, Circle 3, Jaipur ----Respondent _____________________________________________________ For Petitioner(s) : Mr. Anant Kasliwal with Ms. Charu PareekFor Respondent(s) : Mr. Anuroop Singhi with Mr. Aditya Vijay _____________________________________________________ HON'BLE MR. JUSTICE K.S. JHAVERI HON'BLE MR. JUSTICE VIJAY KUMAR VYASOrder 24/10/2017 Defects are cured during the course of the day. By way of this review petition, the petitioner has sought forreview of the order which has been passed by us on 26.4.2017. Counsel for the petitioner contended that merely because thepaper book was not supplied, the review petition was dismissed,therefore, the appeal is required to be heard on merits. In our considered opinion, both the appeals being identical and once the judgment of the tribunal in one appeal (817/2008)stands confirmed between the same parties even if it is ontechnical ground, therefore, the same is required to be followed inthe next assessment year also. In that view of the matter, the contention raised by petitioner is required to be rejected. Hence, the review petition is not entertained, the same stands dismissed. (VIJAY KUMAR VYAS)J. (K.S. JHAVERI)J. Anil Sharma43.