Assistant Commissioner Of Income Tax-I, Bhilai v. M/S Ganapati Motors

-1NAFR HIGH COURT OF CHHATTISGARH AT BILASPUR Review Petition No. 145 of 2019 {Arising out of order dated 25.04.2017, passed in Tax Case (Income Tax Appeal) No.30 of 2016} Assistant Commissioner of Income Tax-I, Bhilai, District - Durg Chhattisgarh. --- Petitioner

Versus

M/s Ganapati Motors G. E. Road, Supela, Bhilai District - Durg Chhattisgarh. ---Respondent For Petitioner :

Ms. Naushina Ali on behalf of Shri Amit Chaudhary, Advocate.

For Respondent :

Shri Manoj Kumar Sinha, Advocate.

Hon'ble Shri P.R. Ramachandra Menon, Chief Justice Hon'ble Shri Justice P. Sam Koshy, Judge Order on Board Per, P.R. Ramachandra Menon, Chief Justice.

24.09.2019

1. This Review Petition has been filed by the Revenue in respect of the order passed by this Court in Tax Case (Income Tax Appeal) No. 30 of 2016 on 25.04.2017, however, without filing any petition for condonation of delay of 760 days.

2. When the matter is taken up for consideration, it is brought to the notice of this Court that, by virtue of the pecuniary limit fixed for challenging the matters before this Court with regard to the new litigation policy, as per Circular No.17/2019, dated 08.08.2019, no purpose will be served, even if the Revenue takes necessary steps to pursue this matter after curing the defect.

3. In the above circumstances, admittedly since no petition to condone the inordinate delay has been filed, this review petition is not liable to be entertained.

4. It is dismissed accordingly.

Sd/- Sd/- (P.R. Ramachandra Menon) (P. Sam Koshy) CHIEF JUSTICE JUDGE inder