Rp/759/2023 Of Jila Sahkari Kendriya Bank Maryadit Seoni v. The Principal Commissioner Of Income Tax Jabalpur

1 IN THE HIGH COURT OF MADHYA PRADESHAT JABALPURBEFORE HON'BLE SHRI JUSTICE SHEEL NAGU & HON'BLE SHRI JUSTICE HIRDESHON THE 19[th] OF OCTOBER, 2023 REVIEW PETITION No. 754 of 2023 BETWEEN:- JILA SAHKARI KENDRIYA BANK MARYADIT, SEONITHROUGH CHIEF EXECUTIVE OFFICER SAHAKARIBHAVAN, G.N. ROAD, NEAR BUS STAND, SONI,DISTRICT SEONI (MADHYA PRADESH) (BY SHRI BHASKAR GANGULY - ADVOCATE ) .....PETITIONER AND 1.THE PRINCIPAL COMMISSIONER OF INCOMETAX, JABALPUR, AAYAKAR BHAVAN, AAYAKARCHOWK, NAPIER TOWN, JABALPUR (MADHYAPRADESH)TAX, JABALPUR, AAYAKAR BHAVAN, AAYAKARCHOWK, NAPIER TOWN, JABALPUR (MADHYAPRADESH) 2.THE DEPUTY COMMISSIONER OF INCOME TAX,CIRCLE 2(1), JABALPUR AAYKAR BHAVAN,AAYKAR CHOWK, NAPIER TOWN, JABALPUR(MADHYA PRADESH)CIRCLE 2(1), JABALPUR AAYKAR BHAVAN,AAYKAR CHOWK, NAPIER TOWN, JABALPUR(MADHYA PRADESH) 3.THE INCOME TAX OFFICER WARD SEONI,WAINGANGA HEIGHTS, OPPOSITE VATIKARESTAURANT, BARA PATTHAR, SEONI DISTRICTSEONI (MADHYA PRADESH)WAINGANGA HEIGHTS, OPPOSITE VATIKARESTAURANT, BARA PATTHAR, SEONI DISTRICTSEONI (MADHYA PRADESH) (BY SHRI SIDDHARTH SHARMA - ADVOCATE ) .....RESPONDENTS REVIEW PETITION No. 758 of 2023 Signature Not VerifiedBETWEEN:- Signed by: SHIBANARAYAN BISWALSigning time: 10/26/2023JILA SAHKARI KENDRIYA BANK MARYADIT SEONI,12:24:03 PMTHROUGH CHIEF EXECUTIVE OFFICER, SAHAKARI (BY SHRI BHASKAR GANGULY - ADVOCATE ) .....PETITIONER AND 1.THE PRINCIPAL COMMISSIONER OF INCOMETAX JABALPUR, AAYKAR BHAVAN, AAYAKARCHOWK, NAPIER TOWN JABALPUR (MADHYAPRADESH)TAX JABALPUR, AAYKAR BHAVAN, AAYAKARCHOWK, NAPIER TOWN JABALPUR (MADHYAPRADESH) 2.THE DEPUTY COMMISSIONER OF INCOME TAX,CIRCLE 2 (1) JABALPUR AAYKAR BHAVAN,AAYKAR CHOWK, NAPIER TOWN, JABALPUR(MADHYA PRADESH)CIRCLE 2 (1) JABALPUR AAYKAR BHAVAN,AAYKAR CHOWK, NAPIER TOWN, JABALPUR(MADHYA PRADESH) 3.THE INCOME TAX OFFICER WARD SEONI,WAINGANGA HEIGHTS, OPPOSITE VATIKARESTAURANT, BARA PATTHAR, SEONI, DISTRICTSEONI (MADHYA PRADESH)WAINGANGA HEIGHTS, OPPOSITE VATIKARESTAURANT, BARA PATTHAR, SEONI, DISTRICTSEONI (MADHYA PRADESH) (BY SHRI SIDDHARTH SHARMA - ADVOCATE) .....RESPONDENTS REVIEW PETITION No. 759 of 2023 BETWEEN:- JILA SAHKARI KENDRIYA BANK MARYADIT SEONI,THROUGH THE CHIEF EXECUTIVE OFFICER, SAHAKARIBHAVAN, NEAR BUS STAND, SONI, DISTRICT SEONI (MADHYA PRADESH) (BY SHRI BHASKAR GANGULY - ADVOCATE) .....PETITIONER AND 1.THE PRINCIPAL COMMISSIONER OF INCOMETAX JABALPUR, AAYKAR BHAVAN, AAYAKARCHOWK, NAPIER TOWN, JABALPUR (MADHYAPRADESH)TAX JABALPUR, AAYKAR BHAVAN, AAYAKARCHOWK, NAPIER TOWN, JABALPUR (MADHYAPRADESH) 2.THE DEPUTY COMMISSIONER OF INCOME TAX,Signature Not VerifiedCIRCLE 2(1), JABALPUR AAYKAR BHAVAN,CIRCLE 2(1), JABALPUR AAYKAR BHAVAN,Signed by: SHIBANARAYAN BISWALAAYKAR CHOWK, NAPIER TOWN, JABALPURSigning time: 10/26/202312:24:03 PM(MADHYA PRADESH)NARAYAN BISWALAAYKAR CHOWK, NAPIER TOWN, JABALPURSigning time: 10/26/202312:24:03 PM(MADHYA PRADESH) 3.THE INCOME TAX OFFICER WARD SEONI, 1STFLOOR, WAINGANGA HEIGHTS, OPPOSITEVATIKA RESTAURANT, BARA PATTHAR SEONI,DISTRICT SEONI (MADHYA PRADESH) (BY SHRI SIDDHARTH SHARMA - ADVOCATE ) .....RESPONDENTS REVIEW PETITION No. 760 of 2023 BETWEEN:- JILA SAHKARI KENDRIYA BANK MARYADIT SEONI,THROUGH THE CHIEF EXECUTIVE OFFICER, SAHAKARIBHAVAN, NEAR BUS STAND, SEONI, DISTRICT SEONI(MADHYA PRADESH) (BY SHRI BHASKAR GANGULY - ADVOCATE) .....PETITIONER AND 1.THE PRINCIPAL COMMISSIONER OF INCOMETAX JABALPUR, AAYKAR BHAVAN, AAYAKARCHOWK, NAPIER TOWN, JABALPUR (MADHYAPRADESH)TAX JABALPUR, AAYKAR BHAVAN, AAYAKARCHOWK, NAPIER TOWN, JABALPUR (MADHYAPRADESH) 3.THE INCOME TAX OFFICER WARD SEONI, 1STFLOOR, WAINGANGA HEIGHTS, OPPOSITEVATIKA RESTAURANT, BARA PATTHAR SEONI,DISTRICT SEONI (MADHYA PRADESH) (BY SHRI SIDDHARTH SHARMA - ADVOCATE ) .....RESPONDENTS REVIEW PETITION No. 760 of 2023 BETWEEN:- JILA SAHKARI KENDRIYA BANK MARYADIT SEONI,THROUGH THE CHIEF EXECUTIVE OFFICER, SAHAKARIBHAVAN, NEAR BUS STAND, SEONI, DISTRICT SEONI(MADHYA PRADESH) (BY SHRI BHASKAR GANGULY - ADVOCATE) .....PETITIONER AND 1.THE PRINCIPAL COMMISSIONER OF INCOMETAX JABALPUR, AAYKAR BHAVAN, AAYAKARCHOWK, NAPIER TOWN, JABALPUR (MADHYAPRADESH)TAX JABALPUR, AAYKAR BHAVAN, AAYAKARCHOWK, NAPIER TOWN, JABALPUR (MADHYAPRADESH) 2.THE DEPUTY COMMISSIONER OF INCOME TAX,CIRCLE 2 (1) JABALPUR AAYKAR BHAVAN,AAYKAR CHOWK, NAPIER TOWN, JABALPUR (MADHYA PRADESH)CIRCLE 2 (1) JABALPUR AAYKAR BHAVAN,AAYKAR CHOWK, NAPIER TOWN, JABALPUR (MADHYA PRADESH) 3.THE INCOME TAX OFFICER, WARD SEONI, 1STFLOOR, WAINGANGA HEIGHTS, OPPOSITEVATIKA RESTAURANT, BARA PATTHAR, SEONI,DISTRICT SEONI (MADHYA PRADESH)FLOOR, WAINGANGA HEIGHTS, OPPOSITEVATIKA RESTAURANT, BARA PATTHAR, SEONI,DISTRICT SEONI (MADHYA PRADESH) (BY SHRI SIDDHARTH SHARMA - ADVOCATE ) .....RESPONDENTS These petitions coming on for admission this day, Justice Sheel Nagu passed the following: ORDER These petitions seek review/recall of the common final order dated Signature Not Verified & ITA No.204/2022 were dismissed in limine after holding that neither theproposed nor any substantial question of law is made out since the findings ofthe Tribunal below are essentially factual in nature, giving rise to no substantialquestion of law. 2. Learned counsel for rival parties are heard on the question of admission. 3. After having heard learned counsel for review petitioner and having perused the record, it is palpable from the order under review that this Courthad taken a conscious decision that the findings rendered by the Tribunal areessentially factual in nature without giving rise to any substantial question of law. 3.1 Perusal of paragraphs 6, 7, 8, 9 & 10 clearly reveals that the matter wasdealt with on merits and the proposed substantial questions of law by the reviewpetitioner were found to be not made out. 3.2 The decision taken by this Court by passing the order under reviewmay be erroneous but do not give rise to any palpable error. may be erroneous but do not give rise to any palpable error. 3.3 In the absence of any error on the face of the record, this Courtrefrains from interfering in the matter.refrains from interfering in the matter. 4. Learned counsel for petitioner has relied upon various decisions of Apex Court, compilation of which has been provided. This Court has gone throughthe said decisions but find that the same do not assist the review petitioner asthe said cases are based on the facts and circumstances prevailing therein which are at variance to the facts and circumstances prevailing herein. 5. Consequently, review petitions stand dismissed. No cost. Signature Not Verified (HIRDESH)JUDGE Signature Not Verified