Revp v. Central Board Of Direct Taxes

NAFR HIGH COURT OF CHHATTISGARH, BILASPUR REVP No. 25 of 2024 1. Deputy Commissioner Of Income Tax-1 Circle -1(1) Raipur, Raipur, Having His Office At Aayakar Bhawan, Central Revenue Building, Civil Lines, Raipur, Chhattisgarh-492001 ( Res. No. 3 In The Writ Petition)Raipur, Having His Office At Aayakar Bhawan, Central Revenue Building, Civil Lines, Raipur, Chhattisgarh-492001 ( Res. No. 3 In The Writ Petition) 2. Principal Commissioner of Income Tax -1 Raipur, Having His Office At Aayakar Bhawan, Central Revenue Building, Civil Lines, Raipur, Chhattisgarh-492001 (Res. No. 4 The Writ Petition)Aayakar Bhawan, Central Revenue Building, Civil Lines, Raipur, Chhattisgarh-492001 (Res. No. 4 The Writ Petition) 3. Chief Commissioner Of Income Tax Chhattisgarh Having His Office At Aayakar Bhawan, Central Revenue Building, Civil Lines, Raipur, Chhattisgarh-492001 (Res. No. 5 In The Writ Petition)Aayakar Bhawan, Central Revenue Building, Civil Lines, Raipur, Chhattisgarh-492001 (Res. No. 5 In The Writ Petition) 4. Principal Chief Commissioner Of Income Tax Madhya Pradesh And Chhattisgarh, Having His Office At Aayakar Bhawan, Hoshangabad Road, Arera Colony, Bhopal, Madhya Pradesh - 462026 (Res. No. 6 In The Writ Peition) Chhattisgarh, Having His Office At Aayakar Bhawan, Hoshangabad Road, Arera Colony, Bhopal, Madhya Pradesh - 462026 (Res. No. 6 In The Writ Peition) ---- Petitioner Versus 1. Union of India Through The Secretary, Ministry Of Finance, Department Of Revenue, Having His Office At The Central Secretariat, North Block, New Delhi-110001. (Res. 1 In The Writ Petition)Of Revenue, Having His Office At The Central Secretariat, North Block, New Delhi-110001. (Res. 1 In The Writ Petition) 2. Central Board of Direct Taxes Having Its Office At The North Block, Secretariat Building, New Delhi - 110002 (Res. 2 In The Writ Petition) Secretariat Building, New Delhi - 110002 (Res. 2 In The Writ Petition) 3. M/s Sumeet Gems And Jewellers Private LimitedA Company Within The Meaning Of The Companies Act, 2013, Through Its Authorized Signatory And Director Shri Ankit Kankariya S/o Shri Ashok Kumar Kankariya, Aged About 33 Years, Having Its Registered Office At Tahir Plaza, Malviya Road, Raipur, Chhattisgarh- 492001 (Petitioner In The Writ Petition) A Company Within The Meaning Of The Companies Act, 2013, Through Its Authorized Signatory And Director Shri Ankit Kankariya S/o Shri Ashok Kumar Kankariya, Aged About 33 Years, Having Its Registered Office At Tahir Plaza, Malviya Road, Raipur, Chhattisgarh- 492001 (Petitioner In The Writ Petition) --- Respondents _____________________________________________________________ For the Petitioner :Mr. Amit Chaudhari with Mr. Ajay Khumrani, Advocates For the Respondent No.3: Mr. Apurv Goyal, Advocate ______________________________________________________________ 09/ 02/ 2024 Hon'ble Shri Justice Narendra Kumar VyasOrder on Board 1.The petitioner has prayed for review of the order passed by this Court on 05.12.2023 in WPT No. 144 of 2023 mainly contending that this Santosh Page 2 of 2 Court while disposing the writ petition has observed that they havewithdrawn the notice wherein they have not withdraw the notice. Hewould further submit that this is the apparent mistake on the face of therecord has neither notice was withdrawn nor any decision has beentaken to withdraw the same. He would further submit that subsequentlythe application for recalling of the order dated 15.01.2019 has alreadybeen filed before the Settlement Commission. In view of the abovefactual matrix, he would pray for review of the order date 05.12.2023. 2.I have heard counsel for the parties and perused the record. 1.The petitioner has prayed for review of the order passed by this Court on 05.12.2023 in WPT No. 144 of 2023 mainly contending that this Santosh Page 2 of 2 Court while disposing the writ petition has observed that they havewithdrawn the notice wherein they have not withdraw the notice. Hewould further submit that this is the apparent mistake on the face of therecord has neither notice was withdrawn nor any decision has beentaken to withdraw the same. He would further submit that subsequentlythe application for recalling of the order dated 15.01.2019 has alreadybeen filed before the Settlement Commission. In view of the abovefactual matrix, he would pray for review of the order date 05.12.2023. 2.I have heard counsel for the parties and perused the record. 3.Considering the submission, paragraph 5 is deleted and it be addedthat the Revenue authority has already been filed application before theSettlement Commission. Similarly paragraph-6 be deleted and modifiedto the extent that the notice issued by the Income Tax Officer has lostits efficacy as the Revenue has already moved an application underSection 245D (6) and 245 D(7) of the I.T. Act. Paragraph -7 is alsodeleted and it be replaced as the Revenue has already filed anapplication under Section 245D (6) and 245 D(7) of the I.T. Act beforethe Settlement Commission, as such other part of the order passed bythis Court shall remain intact. 4. Accordingly, the Review petition is disposed of. Sd/- (Narendra Kumar Vyas) Judge