INCOME TAX APPEAL No. 422 of 2006 at Allahabad

1 Income Tax Appeal No.422 of 2006 Neutral Citation No. - 2025:AHC:43600-DB Reserved on 19.03.2025 Delivered on 26.03.2025 A.F.R. In Chamber Case :- INCOME TAX APPEAL No. - 422 of 2006 Appellant :- The Commissioner of Income Tax (Central), Kanpur Respondent :- Shri Umang Agarwal, Allahabad Counsel for Appellant :- S.C., C.S.C., R.K.Upadhyaya Counsel for Respondent :- R.R.Agrawal, Suyash Agrawal Hon'ble Shekhar B. Saraf,J. Hon'ble Kshitij Shailendra,J. Order on Civil Misc. Review Application No.203788 of 2014 (Delivered by Kshitij Shailendra,J.) 1. Heard Shri Manish Goyal alongwith Shri Rakesh Ranjan Agrawal, both learned Senior Advocates, assisted by Shri Suyash Agarwal and Shri Nitin Kumar Kesarwani for the applicant in review and Shri Ashish Agrawal, learned counsel for the respondent-Income Tax Department. 2. The instant application under Order XLVII Rule 1 read with Section 151 of the Code of Civil Procedure, 1908 (in short ‘the Code’) on behalf of assessee seeks review of the final judgement and order dated 16.05.2014 whereby this Court had 2 Income Tax Appeal No.422 of 2006 allowed Income Tax Appeal No. 422 of 2006 [The Commissioner of Income Tax (Central), Kanpur vs. Shri Um