Rp/613/2020 Of Commissioner Of Income Tax Jabalpur v. M/S Vindhya Telelinks Ltd
High Court
22 Jun 2022 In favour of: Revenue
Forum / Bench
High Court · mphc_db_jbp
Parties
Rp/613/2020 Of Commissioner Of Income Tax Jabalpur v. M/S Vindhya Telelinks Ltd
Date of order
22 Jun 2022
Assessment year(s)
—
Outcome
Allowed
The order — as passed by the High Court
Case summary
In Rp/613/2020 Of Commissioner Of Income Tax Jabalpur v. M/S Vindhya Telelinks Ltd, the High Court (2022) allowed the appeal. The decision went in favour of the Revenue.
Decision: Consequently, the review petition is allowed.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
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. 613 of 2020
Between:-
COMMISSIONER OF INCOME TAX JABALPUR(MADHYA PRADESH)
.....PETITIONER
(BY SHRI SANJAY LAL - ADVOCATE)
ANDM/S VINDHYA TELELINKS LTD., UDYOG VIHAR,CHORHATA, REWA, DIST. REWA (MADHYAPRADESH)
.....RESPONDENTS
(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.
F o r the reasons assigned, I.A. No.3280 of 2021 - application for
condonation 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 25.11.2019passed in ITA No.132 of 2016 is reviewed and recalled. ITA No.132 of 2016 isrestored to its file to be considered on merits before the concerned Court.
(RAVI MALIMATH)CHIEF JUSTICE
(VISHAL MISHRA)JUDGE
psm
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