Rp/504/2020 Of Pr. Commissioner Of Income Tax (Central) v. M/S Signet Impex Pvt. Ltd

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. 504 of 2020 BETWEEN:- PR. COMMISSIONER OF INCOME TAX (CENTRAL)AAYKAR BHAWAN, HOSHANGABAD ROAD, BHOPAL(MADHYA PRADESH) (BY MS. VEENA MANDLIK - ADVOCATE) .....PETITIONER AND M/S SIGNET IMPEX PVT. LTD. 114, TRADE HOUSE, 14/3,SOUTH TUKOGANJ, STREET NO. 3, INDORE (MADHYA PRADESH) .....RESPONDENT This petition coming on for orders this day, Hon'ble Shri Justice Ravi Malimath, Chief Justice passed the following: ORDER This petition is filed seeking to review the order dated 31.10.2019 passedin Income Tax Appeal No.27 of 2016. In terms whereof the appeal wasdismissed as withdrawn as follows:- "The present appeal is covered under the circular issued bythe Department and the learned counsel for the appellantprays for withdrawal of the present appeal. The prayer isallowed. The appeal is dismissed as withdrawn. However, thequestion of law is left open." O n a specific question being asked, it is submitted by the petitioner'scounsel that there is no order passed on merits. However, the question ofconsidering the merits of this case would not arise for consideration, since theappellant's counsel chose to withdraw the appeal. Therefore, the said contentionis without any basis. When the appeal has been dismissed as withdrawn, there is no ground toreview the said order. Hence, the review petition is dismissed. Pending interlocutory application is disposed off. RJ (RAVI MALIMATH)CHIEF JUSTICE (VIJAY KUMAR SHUKLA)JUDGE