2018 (9) TMI 1816

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....for the purpose of challenging the order dated 31.03.2016 passed by the respondent authority under Section 179 of the Incometax Act, 1961 [for short, 'the Act' ] whereby the petitioner in the capacity as Director is called upon to pay the incometax dues of one Hirak Biotech Limited for the Assessment Year 2006-07. It is the further case of the applicant that the petition was heard by the Bench and vide judgment dated 23.02.2017 the petition came to be dismissed however while going through the judgment, according to the learned advocate for the applicant, some errors have been committed through inadvertence which are apparent on record. As a result of this, the present application is submitted for reviewing / recalling of the said judgment a....

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....ting this, the present application has been submitted and it is also submitted that ultimately in the interest of justice and in view of the principles of grant of fair opportunity, the order may be recalled in the interest of justice and the petition may be put to hearing for allowing the applicant to meet with the decisions which are mentioned in the order. 4. Mr.M.R.Bhatt, learned senior advocate appearing on behalf of the authority has opposed the stand taken by learned senior advocate for the applicant and has stated that, entire case has been narrated in detail, which can be seen from the paras:2.2 onwards and, therefore, there is no error apparent on the face of record. Mr.Bhatt, learned senior advocate has further submitted that th....