Rp/1622/2019 Of Principal Commissioner Of Income Tax 1 v. Kumari Sheetal Garg

1 IN THE HIGH COURT OF MADHYA PRADESHAT INDOREBEFOREHON'BLE SHRI JUSTICE RAVI MALIMATH,CHIEF JUSTICE & HON'BLE SHRI JUSTICE VIJAY KUMAR SHUKLAON THE 30[th] OF JANUARY, 2024REVIEW PETITION No. 1622 of 2019 BETWEEN:- PRINCIPAL COMMISSIONER OF INCOME TAX 1AAYKAR BHAWAN, CGO COMPLEX , NEAR WHITECHURCH, INDORE (MADHYA PRADESH) (BY MS. VEENA MANDLIK - ADVOCATE) .....PETITIONER AND KUMARI SHEETAL GARG W/O NOT MENTION 8/2, NEWPALASIA, INDORE (MADHYA PRADESH) .....RESPONDENT This petition coming on for orders this day, Hon'ble Shri Justice Ravi Malimath, Chief Justice passed the following: ORDER Respondent is served and unrepresented. For the reasons assigned, I.A. No. 8938 of 2019 for condonation ofdelay is allowed and delay in filing the petition is condoned. 2.This petition is filed seeking to review the order dated 16.10.2019 passed in ITA No. 79 of 2019. In terms whereof, the appeal was disposed off in thelight of CBDT Circular No. 3 of 2018, read with Circular No. 17 of 2019 dated08.08.2019. 3.However, it is contended that even so far as Circular No. 3 of 2018 isconcerned, the monetary limit will not be of any consideration where there is anaudit objection raised by the revenue. Apparently, the same has not beenconsidered by the court while relying on the said circular. 4.Hence, there is an error apparent on the face of the record that calls forinterference. 5.Accordingly, the review petition is allowed. The order dated 16.10.2019passed in ITA No. 79 of 2019 is reviewed and recalled. ITA No. 79 of 2019 isrestored to file. (RAVI MALIMATH)CHIEF JUSTICEMSP (VIJAY KUMAR SHUKLA)JUDGE