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Bombay High CourtMCA/762/2015dispossed offdismiss for default

The Principal Commissioner Of Income Tax, Nagpur v. M/S Aryaman Builders And Developers, Nagpur

2016-02-15Hon'Ble Smt. Justice V.A. Naik,Hon'Ble Shri Justice A.S. Chandurkar1 pages

MCA762-15 FARAD CONTINUATION SHEET No.

IN THE HIGH COURT OF JUDICATURE AT BOMBAY

NAGPUR BENCH AT NAGPUR MISCELLANEOUS CIVIL APPLICATION NO.762/2015 IN I.T.L.NO. 106/2013 (D) (THE PRINCIPAL COMMISSIONER OF INCOME TAX, NAGPUR-1 VERSUS ARYAMAN BUILDERS & DEVELOPERS, NAGPUR) - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - Office Notes, Office Memoranda of Coram, Court's or Judge's orders appearances, Court's orders of directions and Registrar's orders - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - Shri A. Parchure, counsel for the applicant.

Shri N.S. Bhattad, counsel for the respondent. CORAM : SMT.VASANTI A. NAIK AND A.S. CHANDURKAR, JJ.

DATE : FEBRUARY 15 , 2016.

By this review application, the applicant-The Commissioner of Income Tax, Nagpur-1 seeks a review of the order dated 11.06.2015.

It is stated on behalf of the applicant that there is a little difference in the facts in the case of Commissioner of Income Tax Versus Vandana Properties, reported in 2012 (76) BTR 363 and the facts involved in the present appeal. It is submitted that the difference in the set of facts involved in the case of Vandana Properties and the present appeal was noticed by the Department, after the order was passed.

No ground has been made out for reviewing the order dated 11.06.2015 as the said order is passed on the statements made by the learned counsel for the original respondent-Assessee and the concession by the counsel for the applicant-Department. On a reading of the review application, we do not find that any ground is made out for reviewing the order dated 11.06.2015 in Income Tax Appeal No.106 of 2013.

The miscellaneous civil application stands disposed of. JUDGE JUDGE APTE