2025 (4) TMI 53 - SCH - Income Tax

Review Petition permission to withdraw - Exemption u/s 10(22) - denial of exemption objects of the Trust include commercial activity - as submitted that the reason as to why the aforesaid Review Petition was withdrawn was in order to pursue the Special Leave Petition before this Court - Filing of second Review Petition - HELD THAT - We do not think this petition ought to be entertained for the reason that when the earlier Review Petition was withdrawn before the High Court there was no liberty sought by the petitioner herein to file another Review Petition As decided by SC 2024 (8) TMI 437 - SC ORDER having carefully gone through the Review Petition the order under challenge and the papers annexed therewith we are satisfied that there is no error apparent on the face of the record or any merit in the Review Petition warranting reconsideration of the order impugned. HEKD THAT - The Review Petition is accordingly dismissed. Pending application(s) shall stand disposed of.

Summary

The Supreme Court, presided over by Hon'ble Mrs. Justice B. V. Nagarathna and Hon'ble Mr. Justice Nongmeikapam Kotiswar Singh, issued an order regarding a Review Petition. The application for a hearing of the Review Petition in open Court was rejected. The Court condoned the delay in filing but, after reviewing the petition and related documents, found "no error apparent on the face of the record or any merit in the Review Petition" to justify reconsideration. Consequently, the Review Petition was dismissed, and any pending applications were disposed of.