The Commissioner Of Income Taxiv, Nagpur v. M/S. Acharya Brothers, Nagpur

IN THE HIGH COURT OF JUDICATURE AT BOMBAYNAGPUR BENCH : NAGPUR MCA NO. 850/2013 IN INCOME TAX APPEAL NO. 6 OF 2013 -(The Commissioner of Income TaxIV, Nagpur vs. M/s. Acharya Brothers, Nagpur) Office Notes, Office Memoranda ofCoram, appearances, Court's orders or directions and Registrar's orders. Court's or Judge's orders CORAM : B.P. DHARMADHIKARI & A.S. CHANDURKAR, JJ. FEBRUARY 27, 2015. Heard Shri Parchure, learned counsel for thereview applicant/ original appellant. The similar review sought by the departmentin identical matter i.e. in MCA No. 851 of 2013 inIncome Tax Appeal No. 1 of 2013 (The Commissioner ofIncome Tax – 1 Aaykar Bhavan, Nagpur vs. M/s. GSAPetroleum, Nagpur) has been dismissed by this Benchonly on 28.01.2015. Here, Income-Tax AppellateTribunal has followed the judgment in the case ofMerilyn Shipping and Transports, Vishakhapatnama vs.Additional Commissioner (Special Bench) and remandedthe matter. The Review applicant attempts todemonstrate that said judgment of Special Bench isstayed by the Andhra Pradesh High Court and Gujaratand Calcatta High Court have taken a contrary view afternoticing said Special Bench. However, different views cannot be a ground for review. We did not find any fault in the order ofremand which was passed, to facilitate consideration offresh material. Hence, prayer for review is misconceived.Miscellaneous Civil Application is rejected. No costs. JUDGE JUDGE *GS.