Rp/610/2020 Of Commissioner Of Income Tax v. M.p. Electricity Board

Signature Not Verified SAN 1 IN THE HIGH COURT OF MADHYA PRADESHAT JABALPUR BEFORE HON'BLE SHRI JUSTICE RAVI MALIMATH,CHIEF JUSTICE & HON'BLE SHRI JUSTICE VISHAL MISHRAON THE 22[nd] OF JUNE, 2022 REVIEW PETITION No. 610 of 2020 Between:-COMMISSIONER OF INCOME TAX JABALPUR(MADHYA PRADESH) .....PETITIONER (BY SHRI SANJAY LAL - ADVOCATE) ANDM.P. ELECTRICITY BOARD, RAMPURJABALPUR (MADHYA PRADESH) .....RESPONDENT (BY SHRI SAPAN USRETHE - ADVOCATE) This petition coming on for orders this day, Hon'ble Shri Justice Ravi Malimath, Chief Justice passed the following: ORDER Heard learned counsels. For the reasons assigned, I.A. No.3234 of 2021 - application forcondonation of delay is allowed. Delay in filing the appeal is condoned. The plea of the petitioner is that due to inadvertence he made a request tothe Court that the tax effect involved is below the limit prescribed by thecirculars mentioned therein. That in fact the tax effect is beyond what isprescribed in the said circulars. On considering the plea, we are of the view that on this ground the review Signature Not VerifiedSANDigitally signed by PREM SHANKARMISHRADate: 2022.06.23 17:51:05 IST petition requires to be allowed. That in a mistaken notion of fact thesubmission was made. Consequently, the review petition is allowed. The order dated 21.11.2019passed in MAIT No.105 of 2007 is reviewed and recalled. MAIT No.105 of2007 is restored to its file to be considered on merits before the concernedCourt. (RAVI MALIMATH)CHIEF JUSTICEpsm (VISHAL MISHRA)JUDGE