Pr. Commissioner Of Income Tax, Udaipur v. M/S Tirupati Microtech Pvt. Ltd., Udaipur

HIGH COURT OF JUDICATURE FOR RAJASTHAN ATJODHPUR D.B. Civil Review Petition No. 11/2019 Pr. Commissioner of Income Tax, Udaipur Versus M/s Tirupati Microtech Pvt. Ltd., Udaipur ----Petitioner ----Respondent For Petitioner(s) : Mr. K.K. BissaFor Respondent(s): --- HON'BLE THE CHIEF JUSTICE S. RAVINDRA BHAT HON'BLE DR. JUSTICE PUSHPENDRA SINGH BHATI 30/07/2019 Order Review is sought to a common order dated 24.01.2018 whichdecided several Income Tax Appeals. D.B. Civil Review PetitionNo.10/2019, was in respect of one such a common order; thisCourt had dismissed the review petition on 29.07.2019. Thisposition is not disputed by the learned counsel for the Revenue. In the present case too, the amounts was added underSection 68 of the Income Tax Act, 1963 on the basis of a solestatement made by third party. However, the said individual didnot support the statement in cross-examination and resiled fromit. In these circumstances, an addition under Section 68 was notwarranted. No ground for review is made out. The review petition is accordingly dismissed. (DR. PUSHPENDRA SINGH BHATI),J (S. RAVINDRA BHAT),CJ 3-MohitTak/-