Shri Hukum Chand Jain v. Commissioner Of Income Tax, Kota

HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH ATJAIPUR D.B. Income Tax Appeal No. 389 / 2008 Shri Hukum Chand Jain, Proprietor, Jain Machinery Kaithoon. ----Appellant Versus 1.Commissioner of Income Tax, Kota. 2.The I.T.O., Ward-2(1), Kota. ----Respondents _____________________________________________________ For Appellant(s) : Mr. P.K. Kasliwal. For Respondent(s) : Mrs. Parinitoo Jain. _____________________________________________________ HON'BLE MR. JUSTICE K.S. JHAVERI HON'BLE MR. JUSTICE VINIT KUMAR MATHURJudgment Per Hon’ble Jhaveri J. 27/01/2017 1.By way of this appeal, the appellant has challenged thejudgment and order of the Tribunal whereby the Tribunal haspartly allowed the appeal of the assessee and rejected the SecondMisc. Application filed by him. 2.This Court while admitting the appeal on 07.11.2008 hasframed the following substantial question of law: “(i)Whether,onthefactsandcircumstances of the case, the Tribunal wasjustified in holding that Second Misc.Application, filed u/s.254(2) of the Act bythe appellant against the order dated27.02.2006, passed by the Tribunal is non-maintainable?” Review Application is not maintainable. In our view, the firstreview application is not entertained, then the appropriate remedyavailable is to challenge the same by way of writ petition. Secondreview application is not maintainable. 4.In that view of the matter, the issue is answered in favour ofthe department and against the assessee. 5.The appeal stands dismissed. (VINIT KUMAR MATHUR)J. (K.S. JHAVERI)J. Asheesh Kr. Yadav/108