REEMA HARISH BHATIA vs. DEPUTY COMMISSIONER OF INCOME TAX

ITA/118/2019HC RajasthanRJHC02078328201919 March 2021Bench: SABINA,MANOJ KUMAR VYAS1 pages

AI SummaryDismissed

What did the High Court hold?

The High Court of Jharkhand at Ranchi, comprising the Chief Justice and Mr. Justice Rajesh Shankar, decided that the Civil Review petition was not pressed by the petitioner. The learned counsel for the petitioner explicitly stated that they were under instructions not to press the review. Consequently, the Court dismissed the Civil Review petition as not pressed. Any pending applications associated with this review were also disposed of. The judgment does not delve into the merits of any underlying tax dispute or the original order being reviewed, as the review itself was withdrawn by the petitioner.

What were the facts?

The petitioner, Adarsh Sahkari Grih Nirman Swawlambi Samiti Limited, a cooperative society, filed a Civil Review No. 118 of 2019 before the High Court of Jharkhand at Ranchi. The respondents were the Commissioner of Income Tax and the Deputy Commissioner of Income Tax. The review petition was filed against an unspecified order or action. The procedural history indicates that the matter reached the High Court for review. The petitioner's counsel, under instructions, stated that they were not pressing the review petition.

What were the issues?

The primary issue before the High Court was whether the Civil Review petition should be entertained. The petitioner, Adarsh Sahkari Grih Nirman Swawlambi Samiti Limited, through its counsel, stated that they were not pressing the review petition. The respondents, the Commissioner of Income Tax and the Deputy Commissioner of Income Tax, were represented by their counsel. The judgment does not record any specific arguments made by the revenue in opposition to the review, other than their presence and representation. The core of the decision hinges on the petitioner's instruction not to press the review.

AI-generated summary — verify with the full judgment below

2025:JHHC:28041-DB

IN THE HIGH COURT OF JHARKHAND AT RANCHI

Civil Review No. 118 of 2019 Adarsh Sahkari Grih Nirman Swawlambi Samiti Limited, a cooperative society registered under the provision of Jharkhand Swawlambi Sahakari Samiti Adhiniyam 1966 Act having its office at 6-S, 3rd Phase, Aadarsh Nagar, Sonari, P.O. Sonari, P.S. Sonari, District, Jamshedpur through its Chief Executive Yog Nandan Yadav, aged about 75 years, son of Late Ram Prasad Yadav 12, Adarsh Nagar, 1st Phase Sonari, P.S. Sonari, Jamshedpur.

… … … Petitioner

Versus 1. Commissioner of Income, Jamshedpur, having its office at Office Road, P.O. + P.S. Office Road, Jamshedpur, Dist. East Singhbhum 2. Deputy Commissioner of Income Tax, Circle-1, P.O. + P.S. Office Road, Jamshedpur, Dist. East Jamshedpur.

… … … Respondents

--------- CORAM: HON’BLE THE CHIEF JUSTICE

HON’BLE MR. JUSTICE RAJESH SHANKAR

--------- For the Petitioner: Mr. Abhishek Kumar, Advocate For the Respondents: Mr. Kumar Vaibhav, Sr. S.C. Mr. Anurag Vijay, Jr. S.C. Mr. Durgesh Agarwal, Advocate --------- 05/Dated: 12.09.2025

Learned counsel for the petitioner states that he is under instructions not to press this Civil Review. 2. Accordingly, this Civil Review is dismissed as not pressed. Pending application, if any, stands disposed of.

(Tarlok Singh Chauhan, C.J.)

(Rajesh Shankar, J.)

12th September, 2025

N.A.F.R. APK/VK.

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