Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

2025 (2) TMI 206

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... sh Shinde. For the Respondents: Mrs Jyoti Chavan, Addl. G. P. a/w Mrs Nazia Sheikh, AGP. PC.:- (PER M. S. SONAK, J.) 1. Heard Mr. Mukhi, learned counsel for the Review Petitioner and Mrs. Chavan, learned Additional Government Pleader for the State. 2. This petition seeks a review of our order dated 28 November 2024, by which we declined to entertain the petition and relegated the Petitioner .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ... ... ... (iii) Certificate of Advocate for ground of review. - Every application for review shall, if filed by an Advocate, bear a Certificate under his hand to the following effect :- CERTIFICATE I, .............. Advocate for the abovementioned .............. Review Petitioner herein, do hereby certify that, in my judgment, ground (or if there be several, such of the grounds) of revie .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ated under the amended Rule 636(1) (b) of the Bombay High Court, O. S. Rules. Therefore the said Petition is required to be placed before the Divisional Bench." 6. From the above, it is evident that the certificate is not in terms of the certificate contemplated by Rule 23(iii) of Chapter IV of the Bombay High Court Rules. Such a certificate is required so that the Advocate who files the review .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... tional Sales vs. Income Tax Officer & Anr. CWP No.10073 of 2022 dtd. 2 June 2022, M/s. Tecnimont Pvt. Ltd. vs. State of Punjab (2021) 12 SCC 477 and Commissioner of Income Tax vs. Gem India Manufacturing Co. (2001) 10 SCC 733 in support of the review petition. 9. None of the decisions apply. In any event, based upon the same, no case is made out for the exercise of review jurisdiction. The conten .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Hospital Branch. The Petitioner should deposit the cost within four weeks from the date of uploading of the present order and file a compliance affidavit of having paid this cost. 12. As we concluded the dictation of this order, Mr. Mukhi, learned counsel for the Petitioner, complained that he had not been elaborately heard. We record this submission, though we disagree with it. We also politely .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates