The Instant Review Application Has Been Preferred Against The Judgment Dated 6.10.2023 Passed By This Court In Writ Tax v. He Submits That The Case Of The Petitioner Is Squarely Covered By The Ratio Of The Decision Of The Apex Court Rendered In The Case Of _S.m. Overseas_ (Supra) An

Case :- CIVIL MISC REVIEW APPLICATION No. - 517 of 2023 Applicant :- Smt. Kulwanti Bhatia Charitable Trust SocietyOpposite Party :- Principal Chief Commissioner Of Income Tax And Another Counsel for Applicant :- Shubham Agrawal Counsel for Opposite Party :- Gaurav Mahajan Hon'ble Pritinker Diwaker,Chief JusticeHon'ble Ashutosh Srivastava,J. 1. Heard Shri Shubham Agarwal, learned counsel for the ReviewApplicant and Shri Gaurav Mahajan, learned counsel for theIncome Tax Department. 2. The instant Review Application has been preferred against thejudgment dated 6.10.2023 passed by this Court in Writ Tax No.1049 of 2023 (Smt. Kulwanti Bhatia Charitable Trust Societyversus Principal Chief Commissioner Of Income Tax AndAnother) seeking review/recall of the order. By order dated6.10.2023, the writ petition was dismissed finding no merit to thechallenge laid to the order dated 31.7.2023 passed under Section148A(d) of the Income Tax Act, 1961 as well as to the notice dated31.7.2023 under Section 148 of the Act. 3. Shri Shubham Agarwal, learned counsel for the ReviewApplicant submits that after hearing the arguments advanced bythe parties, the Hon'ble Court had orally observed that the writpetition was liable to be allowed on the basis of the judgment ofthe Apex Court rendered in the case of S.M. Overseas (P) Ltd.versus CIT reported in 2023 (330) CTR 106 wherein it has beenheld that re-assessment proceedings could not be initiated wherethe rectification proceeding under Section 154 of the Act werepending and the detailed order would follow. The observation wasmade in presence of Shri Gaurav Mahajan, learned counselappearing for Income Tax Department. However, it appears thatwhile dictating the judgment inadvertently, reference of thejudgment of S.M. Overseas (supra) has been omitted, leading tothe rejection of the writ petition. 4. He submits that the case of the petitioner is squarely covered bythe ratio of the decision of the Apex Court rendered in the case ofS.M. Overseas (supra) and as such, the order dated 6.10.2023 isliable to be recalled and the writ petition is liable to be allowed. 5. Shri Gaurav Mahajan, learned counsel appearing for theIncome Tax Department submits that the ratio of the judgment ofthe Apex Court rendered in S.M. Overseas (supra) relied upon bythe petitioner would be applicable only in the case where therectification proceedings under Section 154 of the Act werepending. He submits that the rectification application of thepetitioner was not pending consideration before the Authorityconcerned and as such, the petitioner is not entitled for the benefitof the said decision of the Apex Court. 6. The above fact is, however, vehemently disputed by learnedcounsel for the petitioner, who submits that the rectificationapplication was filed by the petitioner on 6.1.2020 before therespondent No. 2, Deputy Commissioner of Income Tax(Exemption) Office of the Assistant Commissioner of Income Tax(Exemption) Circle, CGO-II, Hapur Chungi, Ghaziabad, 201002 and copy thereof has been filed as Annexure-9 to the writ petition.The said application is stated to have been filed by the petitionerbefore respondent No. 2 by e-mail. A screenshot of therectification application filed by the petitioner before respondentNo. 2 by e-mail has been brought on record as Annexure-R4 to thereview application. 7. Since, the parties are at variance as regards filing of therectification application, which can be adjudicated only after theexchange of affidavits, this Court deems it appropriate to recall itsorder dated 6.10.2023 and post the matter for fresh hearing in theweek commencing 28.11.2023 before the appropriate Court. 8. Ordered accordingly. 9. The order dated 6.10.2023 stands recalled, writ petition isrestored to its original number. It shall be listed before appropriateCourt as directed. Order Date :- 8.11.2023Ravi Prakash (Ashutosh Srivastava, J.) (Pritinker Diwaker, CJ)