2025 (9) TMI 40

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....For the Petitioner: Mr. Manmohit Bhalla, Advocate. For the Respondent: Mr. Kumar Vaibhav, Sr. S.C. Mr. Anurag Vijay, Jr. S.C. Mr. Saudamuni Gupta, AC to Sr. S.C. Mr. Durgesh Agarwal, Advocate. I.A. No.11870 of 2024 1. The instant interlocutory application has been filed under Section 5 of the Limitation Act for condoning the delay of 15 days in preferring the instant review petition. 2....

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....pellate Tribunal, Ranchi Bench, Ranchi in I.T.A. No. 158/Ran/2017 for the assessment year 2012-13 preferred by the respondent/review petitioner herein whereby and whereunder, the learned I.T.A.T. has allowed the said appeal and has held that the proviso to Section 2(15) of the Income Tax Act, 1961 is not applicable to the respondent / review petitioner and has set aside the order passed by the lea....

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....t. 11. We have considered the arguments advanced on behalf of the parties and perused the order passed by the Coordinate Bench of this Court, vide order dated 27.02.2025 passed in Civil Review No. 06 of 2025. 12. We, after going through the prayer and pleadings made in the review petition, as also, the order dated 27.02.2025 passed in Civil Review No.06 of 2025, have found that the issue, wh....

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....ble Apex Court in the case of Sanjay Kumar Agarwal Vrs. State Tax Officer (1) & Anr., (supra) and in the case of Rimpa Saha (supra) is of the view that no ground is available to review the order dated 11.07.2024 passed by this Court in T.A. No. 24 of 2019. 34. Accordingly, the instant review petition stands dismissed." 13. Considering the aforesaid fact, this Court is of the view that ....