2013 (9) TMI 1073 - HC - Income Tax

Review of our judgment in Commissioner of Income Tax Versus M/s Vector Shipping Services (P) Ltd. 2013 (7) TMI 622 - ALLAHABAD HIGH COURT - Held that - We do not find that the grounds of review are good and sufficient. The department has not pointed out any error apparent on the face of record. The admission of two other appeals on the same question or stay of judgment of Vishakhapatnam Bench of the Tribunal is not a ground on which the judgment of the Court may be reviewed.

Summary

The High Court of Allahabad rejected the department's review application of a judgment dated 9.7.2013 on the grounds of no apparent error in the record, admission of two other appeals on the same question, and stay of the judgment of Vishakhapatnam Bench of the Tribunal. The review application was rejected.