Misc. Application cannot be filed for review of final ITAT order: HC

Cavalier Trading Pvt Ltd Vs DCIT (Bombay High Court)

In the instant case, HC notice that not only was there no mistake apparent from the record but in the garb of the Misc. Application, petitioner had sought for review of the final order passed by the Tribunal and for re­hearing of the appeal which is not permissible in law. In our view, Writ Petition does not appear to be bonafide.

In the light of the above, HC dismiss both the Writ Petitions and impose cost of Rs. 10,000/- on each of the petitions on the petitioner. The costs be paid by the petitioner to the Maharashtra State Legal Services Authority within two months from the date of this order.

Both the Writ Petitions are dismissed with cost as above.

FULL TEXT OF THE HIGH COURT ORDER /JUDGEMENT

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