Court dismissed review petitions for lack of merit and procedural defects, emphasizing no clear error on record.

O R D E R

On perusal of Office Report dated 19.09.2025, we find that there are the following defects in the review petitions:

“1. Advocate has not mentioned the filed on and drawn on dates in the application.

2. Advocate has not mentioned the averment under Order XLVII Rule 5.”

The defects were notified to the learned counsel by letter dated 31.07.2025 but the same have not been cured so far.

There is a delay of 337 days and 334 Signature Not Verified Digitally signed by NEETU SACHDEVAdays respectively in filing these Review Date: 2025.10.18

10:06:14 IST Reason:

Petitions which has not been satisfactorily Contd..

explained.

Even otherwise, having carefully gone through the Review Petitions, the order(s) under challenge and the papers annexed therewith, we are satisfied that there is no error apparent on the face of the record or any merit in the Review Petitions, warranting reconsideration of the order impugned.

Accordingly, the Review Petitions are dismissed both on the ground of delay as well as on merits.

Pending application(s) shall stand disposed of.

…………………………………………………….,J.

( B.V. NAGARATHNA )

…………………………………………………………,J.

( NONGMEIKAPAM KOTISWAR SINGH )

NEW DELHI;

OCTOBER 07, 2025 ITEM NO.1005 SECTION XII S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS [Arising out of impugned final judgment and order dated 26-07-2024 in SLP(C) No.16488/2024 passed by the Supreme Court of India]

PRINCIPAL COMMISSIONER OF INCOME TAX & ORS. Petitioner(s)

VERSUS M/S JAIN RECYCLING PVT. LTD. Respondent(s)

IA No. 181203/2025 - CONDONATION OF DELAY IN FILING WITH Diary No(s). 40658/2025 (XII)

IA No. 174706/2025 - CONDONATION OF DELAY IN FILING Date : 07-10-2025 These matters were circulated today.

CORAM :

HON'BLE MRS. JUSTICE B.V. NAGARATHNA HON'BLE MR. JUSTICE NONGMEIKAPAM KOTISWAR SINGH By Circulation UPON perusing papers the Court made the following

O R D E R

The Review Petitions are dismissed both on the ground of delay as well as on merits in terms of the signed order.

Pending application(s), if any, shall stand disposed of.

(NEETU SACHDEVA) (VEENA RANI NAGPAL)

ASTT. REGISTRAR-cum-PS COURT MASTER (NSH)