Sh. Dharamchand Padamchand Jain v. Commissioner Of Income Tax, Jaipur Ii

HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Review Petition No. 111/2018 Sh. Dharamchand Padamchand Jain S/o Sh. Padamchand Jain ----Petitioner Versus Commissioner Of Income Tax, Jaipur Ii ----Respondent Connected With D.B. Civil Review Petition No. 112/2018 Sh. Dharamchand Padamchand Jain S/o Sh. Padamchand Jain ----PetitionerVersusCommissioner Of Income Tax, Jaipur Ii----RespondentFor Petitioner(s) : Mr. Anant Kasliwal Ms. Charu PareekMr. Kartikeya VyasFor Respondent(s): Mr. Prateek Kedawat forMr. R.B. Mathur HON'BLE THE CHIEF JUSTICE HON'BLE MR. JUSTICE G R MOOLCHANDANI Order 28/05/2019 Misc.Application Nos.2429/2018 & 2430/2018:- For the reasons mentioned in the applications, thesame are allowed. The delay in filing the review petitions iscondoned. D.B. Civil Review Petition Nos.111/2018 & 112/2018:- 1.We have heard learned counsel for the parties. 2.It is pointed out by the counsel for the review-petitioner that the order rejecting the appeal (which extractedmuch parts of the ITAT’s order and quoted them with approval) did not deal with the material aspects which were pointed out duringthe course of the appeal i.e. that the articles of jewelry were alsothe subject-matter of valuation declaration under the VDI Schemeby the petitioner’s wife. According to the averments made in theappeal – and also reiterated in the review petition, the VDIScheme was ultimately allowed and accepted by virtue of ordersof the Mumbai Bench of the ITAT dated 09/04/2014 (in ITANo.1180/2006). 3.This court is of the opinion that the said order has amaterial bearing and its omission appears to be an error on theface of the record. 4.For the above reasons, the review petitions are allowedand the appeals are restored to their original numbers. 5.The income-tax appeals be listed on 06/08/2019. (G R MOOLCHANDANI),J (S. RAVINDRA BHAT),CJ Anil Goyal-TN/13-14