The Patna High Court rejected a review petition filed to challenge an order in a writ petition concerning income tax recovery. The court observed the petition was an attempt to seek a rehearing and summarily rejected it.
Review petition summarily rejected; no rehearing ordered.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
IN THE HIGH COURT OF JUDICATURE AT PATNA Civil Review No.387 of 2011
In
Civil Writ Jurisdiction Case No. 11788 of 2011
====================================================== M/s Princeton Niketan Pvt. Ltd., 004, Mirambika Apartment, Boring Road, Patna, through its Managing Director Mr. Jitendra Singh S/O Sri C. Singh Rersident of Flat No. 006, Rameshwaram Apartment, Mitra Mandal Compound, Boring Road, Patna - 800 001 at present resident of Flat No. 703, Block - C, Kaushalya Estate, Bandar Bagicha, Patna - 800 001
.... .... Petitioner-Petitioner
.... .... Respondents- Respondents.
====================================================== Appearance :
For the Petitioner : Mr. Ansul, Advocate.
For the Respondents : Mr.
======================================================
CORAM: HONOURABLE THE CHIEF JUSTICE
and
HONOURABLE MR. JUSTICE BIRENDRA PRASAD VERMA
ORAL ORDER
(Per: HONOURABLE THE CHIEF JUSTICE)
4 17-10-2012 This review petition has been filed by the writ petitioner in CWJC No. 11788 of 2011 for review of our order dated 5th September 2011 made on CWJC No. 11788 of 2011.
The matter at issue is the recovery of the outstanding income tax dues pending the appeal before the Commissioner of Income Tax (Appeals).
It is apparent that under the guise of review petition,
Patna High Court C. REV. No.387 of 2011 (4) dt.17-10-2012
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the petitioner seeks rehearing of the writ petition.
Review petition is summarily rejected.
(R.M. Doshit, CJ)
(Birendra Prasad Verma, J)
Sujit/-
1 issue framed by the court
Whether a review petition can be used as a vehicle for seeking a rehearing of the underlying writ petition.
2 provisions across 2 enactments
M/s Princeton Niketan Pvt. Ltd.
The Chief Commissioner, Income Tax
The Commissioner of Income Tax
The Joint Commissioner of Income Tax
The Assistant Commissioner of Income Tax
HONOURABLE THE CHIEF JUSTICE
BIRENDRA PRASAD VERMA
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
