Court held that petitioner had already filed a review petition in R.P.No.31 of 2023 and the same has been dismissed as noted above. Therefore, the benefit of the authority in the case of Khoday Distilleries Ltd. v. Mahadeshwara Sahakara Sakkare Karkhane Ltd(2019) 262 Taxman 279 (SC) is not applicable to the facts of this case. Hence, Review Petition is dismissed.
Garden City Education Trust v. Dy. CIT (E) (2024) 165 taxmann.com 463 (Karn)(HC) Editorial : SLP against dismissal of review petition is dismissed, Garden City Education Trust v. Dy. CIT (E) (2024) 300 Taxman 594 (SC)
S. 260A : Appeal-High Court-Review petition-First review petition was dismissed, benefit of authority in case of Khoday Distilleries Ltd v. Mahadeshwara Sahakara Sakkare Karkhane Ltd(2019) 262 Taxman 279 (SC) would not be applicable to facts-Second review petition was also to be dismissed.
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