Pr Commissioner Of Income Tax Jaipur-Ii, Jaipur v. M/S Modern Threads (I) Ltd, A

HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Miscellaneous Application No. 178/2018 In D.B. Income Tax Appeal No.5/2018 Pr Commissioner Of Income Tax Jaipur-II, Jaipur ----Appellant Versus M/s Modern Threads (I) Ltd, A-4, Vijay Path, Tilak Nagar, Jaipur ----Respondent For Petitioner(s) : Shri Prateek KedavatFor Respondent(s): Shri Rajat Sharma HON'BLE MR. JUSTICE MOHAMMAD RAFIQ HON'BLE MR. JUSTICE GOVERDHAN BARDHAR Judgment 12/12/2018 This application has been filed for review/recall of the orderdated 16.01.2018, by which the appeal filed by the appellant wasdecided by this Court relying on the judgment dated 8.8.2017passed in the case of assessee being D.B. Income Tax AppealNo.147/2010. Learned counsel for the revenue submits that though theaforesaid judgement covers the question nos.1 and 2, but nothinghas been stated therein as regards question no.3, on which theappeal was admitted. It is argued that while the Court has answered all the threequestions in favour of the assessee and against the departmentrelying on the aforesaid judgement dated 8.7.2017, but judgement aforesaid does not at all deal with the question no.3,which was to the effect "whether in the facts and circumstances ofthe case and in law, the ITAT was justified in deleting the additionsof Rs.990079 made under Section 145A on account of excise dutyleviable on the closing stock?" Learned counsel for the respondent sought to argue that theappeal of the revenue was not admitted on aforesaid question inrespect of the same assessee with respect of assessment year2009-10 but the fact remains that in the present case the appealwas admitted on that question and this Court while answering thequestion aforesaid and also the other two questions has singularlyrelied on the judgement dated 8.8.2017, supra which does not atall deal with the aforesaid question. There indeed appears to be an error apparent on the face ofthe record justifying recall and review of the judgement. In view of above, the judgement aforesaid dated 16.01.2018is recalled. The appeal is restored to its original number to beheard on merits afresh. The application is accordingly allowed. (GOVERDHAN BARDHAR),J(MOHAMMAD RAFIQ),J RS/22