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TMI Blog2014 (9) TMI 1069X X X X Extracts X X X X X X X X Extracts X X X X ..... cord. 2. Having heard learned Standing Counsel, I find that Tribunal has recorded findings of fact and learned Standing Counsel could not place anything before this Court to show that view taken by Tribunal suffers from any error either of facts or of law in any manner. Learned Standing Counsel could not dispute that no question of law in fact has arisen in the matter and Tribunal has reco ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t, 1948 is also one of the provisions mentioned therein. Therefore, procedure in Rules 1 to 19(B) subject to modification and adoption etc. would apply for filing revision also. 4. Rule 5 of Chapter 27 of the High Court Rules contemplates filing of an affidavit of service of the copy of application, which is being filed in this Court. If the revision is preferred by assessee, he sh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in Court of the application. (2) An application made by the Commissioner of Income Tax shall normally be accompanied by an affidavit of service stating that a copy of the application together with other papers and affidavit accompanying it have been served on the assessee in accordance with the procedure prescribed therefor by the Income Tax Act, 1961 and also stating that the assessee ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of service is not accompanying the application filed by Commissioner of Trade Tax, such affidavit must be filed within three weeks' of the date of institution of application. Therefore, a revision would be treated to be validly filed by an assessee if it is accompanied by affidavit of service, but in case of revision filed by Commissioner of Trade Tax, affidavit of service must accompany revis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion to remain pending and give further opportunity to Revenue, after such a long time. 8. This revision was filed in 2010 and till date affidavit of service has not been filed. In my view, it is fit case where this Court must reject revision having not been filed in accordance with rules and for non-compliance of requirement of Chapter 27 Rule 5(2) of High Court Rules. 9. According ..... X X X X Extracts X X X X X X X X Extracts X X X X
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