Sanjeev Kumar and Saurabh Pandey and Sanjay Kumar Singh V. The Union of India and The Chairman Central Board of Direct Taxes and The Pr. Chief Commissioner of Income Tax (Bihar and Jharkhand Region) and Ajay Kumar and S.M. Ashraf Ali and Abhishek Kumar and Satish Chandra Roy and Prasun Kumar Jha and Rajiv Kumar and Gaurav Kumar and Satyendra Kumar and Vivek and Deepak Kumar and Pankaj Kumar Jha and The Member of Income Tax (V and L) and The Director of Income Tax (HRD) and Anish Chandra Satya and Prabhu Nath Singh and Kundan Kumar and Gopal Kumar Pandey and Pawan Kumar Singh and Rajesh Kumar Choudhary and Sunanda Kumar and Sanjay Kumar Sinha and Kundan Kumar Pandey and Om Prakash Madhukar

C. REV./106/2021

AI Insights

The case involves a civil review application filed by Sanjeev Kumar and others against an order dated 06.02.2018, which they claimed had caused them severe prejudice as they were not made parties to the original proceedings. The petitioners sought to bring factual aspects to the court's notice that were allegedly overlooked in the original judgment. However, the review application was dismissed primarily because the petitioners failed to attach the original judgment or order they were contesting, which is a mandatory requirement for filing a review petition.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 694068 (HC-PATNA)
• Appeal Type: Others
• Pronouncement Date: 21-03-2024
• Assessment Year: misc
• Result in Favour of: Revenue
• Court: HIGH COURT
• Department Lawyers: KRISHNA NANDAN SINGH
• Assessee Lawyers: SANKET
• Keywords: Civil Review; Factual aspects; Income Tax; Prejudice

Judgement Text

"IN THE HIGH COURT OF JUDICATURE AT PATNA CIVIL REVIEW No.106 of 2021 In Civil Writ Jurisdiction Case No.17935 of 2017 ====================================================== 1. Sanjeev Kumar Son of Dinesh Shahi Resident of Anandpuri Brahampura, P.O.- MIT Bihar, P.S.- Sadar, Dist.- Muzaffarpur, Bihar, PIN- 842003, at present working as Income Tax Officer, Income Tax Office, Muzaffarpur. 2. Saurabh Pandey Resident of Rahamganj, Ward No. 34, P.O.- Lalbagh, Dist.- Darbhanga, at present working as ITO, Samastipur. 3. Sanjay Kumar Singh Son of Bashista Narayan Singh Resident of Chaitwal, Bada Shankar, East Champaran Bihar- 845457, at present working as ITO, Motihari. ... ... Petitioner/s Versus 1. The Union of India represented through the Secretary Finance, Ministry of Finance, North Block, New Delhi-1. 2. The Chairman Central Board of Direct Taxes, New Delhi- 110001. 3. The Pr. Chief Commissioner of Income Tax (Bihar and Jharkhand Region), Patna. 4. Ajay Kumar S/o Late Yadunandna Prasad Krishna Kutir , Azad Path, P.s.- Chandmari Road, District- Patna- 800020, Bihar at present posted as Inspector of Income Tax in Office of the Deputy Commissioner of Income Tax, C.R. Building, Ranchi. 5. S.M. Ashraf Ali S/o Ashfaque Ahmad 3rd Floor, ALA Complex, Brahpura Road, Near Madina Masjirl, P.S.- Bhikhanpur, District- Bhagalpur, Bihar, at present posted as Inspector of Income Tax, in Office of Income Tax Officer, Ward-1 (1), Bhagalpur, R.N. Plaza, Kachari Chauk, Bhagalpur. 6. Abhishek Kumar S/o Chandra Mohan Prasad Sinha Type- III/14, Income Tax Colony, P.S.- Lalpur, District- Ranchi- 834001, at present posted as Inspector, in Office of Deputy Director of Income Tax (Inv), Ranchi. 7. Satish Chandra Roy Son of Late P.C. Roy Inspector of Income Tax, Muzaffarpur (Bihar). 8. Prasun Kumar Jha, S/o Arbind Kumar Jha, resident of Flat No. 501, Ganga Darshan Apartment, Chanakya Vihar Colony, P.S.-Barari, District- Bhagalpur-812003 at present posted as Inspector of Income Tax, in Office of Tax Recovery Officer, Kachari Chouk, Bhagalpur-812001. 9. Rajiv Kumar, S/o Ramakant Dubey, Magadh Colony, Chandauti More, Behind Transmission I.B. (on Nala), P.S.-Gaya, District-Gaya 823001 at present posted as Inspector of Income Tax in Office of Income Tax Officer, Ward-3(1), Ranchi. 10. Gaurav Kumar, S/o Arun Mahaseth, Vill-Pandasarai, P.S.-Laheriasarai, District-Darbhanga, Bihar-846001, Inspector of Income Tax, at present posted in Office of ITO (TDS), Darbhanga, Aayakar Bhawan, Opposite Old Bus Stand, Lalbagh, Darbhanga-846004. Patna High Court C. REV. No.106 of 2021(7) dt.21-03-2024 2/4 11. Satyendra Kumar, S/o Janak Nandan Prasad, resident of Village-Chainpur, Near Jogapur, P.O. and P.S.-Sherghati, Dist-Gaya, Bihar-824211, at present posted as Inspector of Income Tax posted in Office of Assistant Commissioner of Income Tax, Circle-1, Ranchi. 12. Vivek, S/o Late Ram Niwas Sinha, Singh Sadan, Pokharipir, Sadpura, PO- Ramna, District-Muzaffarpur-842002, Bihar at present posted as Inspector of Income Tax in Office of Pr. Commissioner of Income Tax, Bela, Kothi Post Office, MIC, Muzaffarpur. 13. Deepak Kumar, S/o Chandrika Prasad, Vill and PO-Jharana Saren, PS- Nimchak Bathani, District-Gaya, Bihar-843311, at present posted as Inspector of Income Tax in Office of Income Tax Officer (TDS), Bokaro. 14. Pankaj Kumar Jha, S/o Vijay Kumar Jha, Vill-Dharhara, P.O.-Ganpatganj, District-Supaul, Bihar-852109 at present posted as Inspector of Income Tax, in Office of Assistant Commissioner of Income Tax, Circle 2, Lok Nayak Jay Prakash Bhawan, Dak Bunglow Road, Patna-800001. 15. The Member of Income Tax (V and L), Ministry of Finance , Government of India, Department of Revenue, New Delhi - 110001. 16. The Director of Income Tax (HRD), Central Board of Direct Tax, ICADR Building, Plot No. - 6, Basant Kung Institutional Area, Phase II, Ministry of Finance, Government of India, Department of Revenue, New Delhi - 110001. 17. Anish Chandra Satya, Son of Late Satish Chandra Verma, Inspector of Income Tax, Office of the Assistant Commissioner of Income Tax, Circle - 4, Patna 800001 (Bihar). 18. Prabhu Nath Singh, Son of Late Shiv Jatan Singh, Inspector of Income Tax, Office of the Income Tax Officer, Ranchi. 19. Kundan Kumar, Son of Late J.P. Gupta, Inspector of Income Tax, Office of the Joint Commissioner, Income Tax, Hazaribagh. 20. Gopal Kumar Pandey, Son of Sri Sirdhar Pandey, Inspector of Income Tax, Investigation Wing, Jamshedpur. 21. Pawan Kumar Singh, Son of Late Deep Narayan Singh, Inspector of Income Tax, Ward No. 3 (2), Purnea (Bihar). 22. Rajesh Kumar Choudhary, Son of Sri B.B. Choudhary, Inspector of Income Tax, Office of the Income Tax Officer, Jamshedpur. 23. Sunanda Kumar, Wife of Sri Bimal Kumar, Inspector of Income Tax, Office of the CIT/Exemption, Patna. 24. Sanjay Kumar Sinha, Son of Late C.P. Verma, Inspector of Income Tax, Office of the Principal Chief Commissioner of Income Tax, Patna- 800001 (Bihar). 25. Kundan Kumar Pandey, Son of Sri Nirmal Kumar Pandey, Inspector of Income Tax, Office of the Income Tax Officer, Ranchi. 26. Om Prakash Madhukar, Son of Sri Y.B. Paswan, Inspector of Income Tax, Intelligence and Criminal Investigation, Bhagalpur (Bihar). ... ... Opposite Party/s ====================================================== Patna High Court C. REV. No.106 of 2021(7) dt.21-03-2024 3/4 Appearance : For the Petitioner/s : Mr. Sanket, Advocate For the Opposite Party/s : Mr. Krishna Nandan Singh, ASG ====================================================== CORAM: HONOURABLE MR. JUSTICE P. B. BAJANTHRI and HONOURABLE MR. JUSTICE ALOK KUMAR PANDEY ORAL ORDER (Per: HONOURABLE MR. JUSTICE P. B. BAJANTHRI) 7 21-03-2024 The present civil review is filed with the following prayer: “That this review application is being filed against the order dated 06.02.2018 passed by Hon’ble Mr. Justice Ajay Kumar Tripathi and Hon’ble Justice Smt. Nilu Agrawal in C.W.J.C. No. 17935 of 2017 for taking note of the factual aspects which had not been brought to the notice of this Hon’ble while passing of the aforesaid order nor the present Petitioner was made party to the proceeding so as to enable him to present his case before this Hon’ble Court, which now is causing severe prejudice to the petitioner herein.” 2. The present civil review is not supported by the judgment or order against which petitioners are seeking review. It is basic need that whatever the order is challenged or seeking for review, such order copy or judgment shall be produced along with civil review. 3. Accordingly, present civil review petition stands dismissed with cost of Rs. 5,000/- (Rupees Five Thousand). Cost shall be remitted in the Patna High Court Legal Services Patna High Court C. REV. No.106 of 2021(7) dt.21-03-2024 4/4 Committee within a period of eights weeks. GAURAV S./- (P. B. Bajanthri, J) (Alok Kumar Pandey, J) U "