High Court dismissed the order of Deoartment as per the no error apparent on the face of the record  . In the review petition it was argued that there was audit objection hence circular is not applicable .  Order was passed in ITA No 93/2009 dt 12 -12 2019 .   Referred Income tax Department v. Krishna Ware House  ITA No 75 /2019  and also  CIT v. Naway  Construction Co P. ltd (2018) 98 taxmann, com 294 (Bom)(HC)  Haridas Das v . Usha Rani Bank (Smt) and Ors.,  (2006) 4 SCC 78 , State of West Bengal and Ors. v. Kamal Sengupta and Anr  (2008) 8 SCC 612   Inderchand Jain (dead) Through LRs v.  Motilal (dead) Through LRs,  (2009) 14 SCC 663 ,  S. Bagirathi Ammal v. Palani Roman Catholic Mission  (2009) 10 SCC 464  . Accordingly review the order dated 12.12. 2020  passed in ITA No. 93/2019 dt 31-12 -2019  (2020) 191 DTR 356 /  315 CTR 584 (MP) (HC) was dismissed  as  there is no error apparent on the face of the record. No case for interference is made out in the matter.