Review petitions are limited to errors apparent on the record and cannot serve as an appeal to reargue previously decided matters.

JUDGMENT :

I.A. No. 5511 of 2024:

1 Civil Review No. 71 of 2024

1. The instant interlocutory application has been filed for condonation of delay of 21 days which has occurred in filing the instant civil review.

2. Learned counsel for the petitioner has submitted that the delay of 21 days which has occurred in filing the instant civil review may be condoned.

3. Learned counsel for the respondent has raised no objection to such submission of the learned counsel for the appellant in condoning the delay.

4. Considering the reason assigned in the delay condonation application, this Court is of the view that the delay of 21 days may be condoned.

5. Accordingly, the instant interlocutory application is allowed and the delay of 21 days which has occurred in filing the instant civil review, is hereby condoned.

Civil Review No. 71 of 2024:

6. The instant civil review has been filed under Article 226 of the Constitution of India for modification of the order dated 08.04.2024 passed in W.P.(T) No. 5475 of 2023.

7. Before proceeding to examine the principle of review as to whether the same is applicable in the facts and circumstances of the present case or not, it needs to refer herein the factual background which reads as under:

A tender for Rural Electrification Works under Din Dayal Upadhyay Gram Jyoti Yojna, hereinafter referred as DDUGJY, project in XIIth Plan for Giridih, Bokaro and Dhanbad districts of Jharkhand was floated by JBVNL on 11.09.2015 being NIT No.249/PR/JBVNL/15-16, 250/PR/JBVNL/15-16 and 251/PR/JBVNL/15-16. The writ petitioner on being selected as the successful bidder, two separate Letter of Awards (LoA) each for supply of materials and service of erection were issued to the writ petitioner, wherein, the LoA for supply of material is defined as “First Contract” and the LoA for erection works is defined as the “Second Contract”.

While the work was going on, the writ petitioner was informed by the appellant/respondent-JBVNL that it has received one show cause notice from the Income Tax Department dated 10.10.2017 vide Ref No.607 seeking explanation as to why the TDS was not deducted by the appellant/respondent-JBVNL on the amount of Rs.83,84,78,837/- so paid to the writ petitioner against supply of the materials by the writ petitioner.

It is the case of the writ petitioner that the appellant/respondent-JBVNL has started deducting the TDS @ 2% from Running Account Bills for all the three projects for supply of materials by the writ petitioner and also retained the amount representing 2% of the value of the Work Order for supply of materials towards the TDS liability so demanded by the Income Tax Department.

Thereafter, the writ petitioner had issued a letter dated 14.03.2018 to the appellant/respondent-JBVNL requesting to release the amount retained as Income Tax contingency @ 2%. The writ petitioner wrote another letter dated 21.06.2018 to the appellant/respondent-JBVNL requesting to release the amount being Rs.2,90,32,000/- deducted/retained/withheld as Income Tax Contingency for Tax Deducted at Source from Running Account Bills for all the three projects. Thereafter, the writ petitioner wrote another letter dated 21.09.2018 drawing attention towards the excess TDS collected from the writ petitioner.

It is also the case of the writ petitioner that the writ petitioner has not received any credit of the TDS so deducted/retained/withheld by the appellant/respondent-JBVNL as it was not reflected in Form 26AS of the writ petitioner.

Thereafter, the appellant/respondent-JBVNL issued letter dated 22.10.2018 to the writ petitioner requesting to submit certain documents in support of payment of Income Tax and Bank Guarantee for release of withheld amount towards contingent liability on TDS on supply bills which was responded by the writ petitioner vide letter dated 29.10.2018 along with certificate issued by the Chartered Accountants under first proviso to sub-section (1) of Section 201 of the IT Act, 1961.

Thereafter, again vide letters dated