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2015 (10) TMI 399 - UTTARAKHAND HIGH COURT

2015 (10) TMI 399 - UTTARAKHAND HIGH COURT - TMI - Review application - Withdrawal of the certificate given under section 12-A - Held that:- We are inclined to hold, and accordingly hold, that the review applications are maintainable to correct the errors apparent on the face of record.

Although, many a grounds have been taken by the review applicant, but we have not been persuaded by learned counsel for the review-applicant to take a view that there is an error apparent on the face o .....

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Since all the aforesaid Review Applications arise out of the same judgment, therefore, they are being decided by this common judgment for the sake of brevity and convenience. 2. There is delay of 671 days in filing the review applications. The same is vehemently opposed by learned counsel for the assessees. The reasons assigned for the delay in filing the review applications are reproduced hereinbelow for convenience: "1. That the impugned judgment under review was passed by this Hon ble Co .....

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tter to the CIT, Haldwani with regard to consideration for withdrawal of Registration of certificate under Section 12-A of the Income Tax Act and filing of SLP before the Hon ble Supreme Court on 28.02.2013. 4. That thereafter on 21.03.2013 the Assessing Officer again wrote the letter for withdrawal of certificate under Section 12-A of the Income Tax Act, 1961 in view of the order passed by the Hon ble High Court dated 17.12.2012. 5. That thereafter on 18.04.2013, the Commissioner of Income Tax, .....

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8. That thereafter the CCIT, Dehradun given approval to the CIT, Haldwani for filing the review application(MA) before the Hon ble Court and on 14.12.2014 the Income Tax Officer (Hq/Tec) sent the letter to the present counsel for filing the accompanying application before the Hon ble Court." 3. Being satisfied with the sufficiency of foregoing reasons thus furnished in support thereof, delay in filing the review applications is condoned. Delay condonation applications are, therefore, allow .....

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upp) SCC 420, wherein it was held : "13. We are unable to appreciate the contention that merely because the ex parte award was based on the statement of the manager of the appellant, the order setting aside the ex parte award, in fact, amounts to review. The decision in Patel Narshi Thakershi v. Pradyumansinghji (1971) 3 SCC 844 is distinguishable. It is an authority for the proposition that the power of review is not an inherent power, it must be conferred either specifically or by necessa .....

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answer to the question is, therefore, to be found in sub-Section (1) of s. 11 and not in sub-Section (3) of Section 11. Furthermore, different considerations arise on review. The expression 'review' is used in two distinct senses, namely (1) a procedural review which is either inherent or implied in a court or Tribunal to set aside a palpably erroneous order passed under a misapprehension by it, and (2) a review on merits when the error sought to be corrected is one of law and is appare .....

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ied upon a Full Bench decision of Hon ble Patna High Court in M/s D. N. Singh vs. Commissioner of Income Tax, Central, Patna & another, 2010 (2) PLJR 1059 , which, in turn, placed reliance upon a judgment of Hon ble Supreme Court in M. M. Thomas vs. State of Kerala, (2000) 1 SCC 666, in which, it was held as follows: "14. The High Court as a court of record, as envisaged in Article 215 of the Constitution, must have inherent powers to correct the records. The court of record envelops al .....

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gh Court. 17. If such power of correcting its own record is denied to the High Court, when it notices the apparent errors its consequence is that the superior status of the High Court will dwindle down. Therefore, it is only proper to think that the plenary powers of the High Court would include the power of review relating to errors apparent on the face of the record." 7. It was, therefore, concluded in D. N. Singh s case (supra) as follows: "12. In view of the aforesaid clear pronoun .....

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