2017 (10) TMI 1646 - HC - Income Tax

Review petition - petitioner has sought for review of the order which has been passed by us 2017 (4) TMI 1632 - RAJASTHAN HIGH COURT petitioner contended that merely because the paper book was not supplied, the review petition was dismissed, therefore, the appeal is required to be heard on merits - HELD THAT - In our considered opinion, both the appeals being identical and once the judgment of the tribunal in one appeal stands confirmed between the same parties even if it is on technical ground, therefore, the same is required to be followed in the next assessment year also. In that view of the matter, the contention raised by petitioner is required to be rejected. Hence, the review petition is not entertained, the same stands dismissed.

Summary

The High Court of Rajasthan dismissed a review petition seeking to overturn an earlier order due to technical grounds. The court held that the judgment in one appeal between the parties should be followed in the next assessment year, leading to the rejection of the petitioner's contention. The review petition was not entertained and was dismissed.