Gauhati High Court · Judgments and reasoned final orders
The Deputy Commissioner of Income Tax (BPU), Guwahati & 2 Ors. v. Banamali Das and Anr.
Review.Pet./9/2025 (in WP(C)/4385/2022) ·
Department's review petition seeking recall of the High Court's common judgment dated 16.12.2022 on the basis of the Supreme Court's recall order dated 18.10.2024 in Union of India v. Ganpati Dealcom Pvt. Ltd. dismissed as not maintainable in view of the Supreme Court's subsequent orders dated 12.02.2025 and 04.11.2025.
1. FACTS OF THE CASE
The Deputy Commissioner of Income Tax (Benami Prohibition Unit), Guwahati, the JCIT (BPU), Guwahati, and the Adjudicating Authority filed Review.Pet./9/2025 under Order X of the Gauhati High Court Rules, 2015 read with section 114 and Order 47 Rule 1 CPC seeking review of the High Court's common judgment and order dated 16.12.2022 passed in a bunch of writ petitions including WP(C)/4385/2022. The primary ground for seeking review was the Supreme Court's order dated 18.10.2024 in Review Petition (C) No. 359/2023 in Civil Appeal No. 5783/2022 (Union of India & Anr. v. M/s Ganpati Dealcom Pvt. Ltd.).
2. DISCUSSION BY THE COURT
At the hearing on 17.02.2026, counsel for the applicant-Department fairly informed the Court that subsequent to the Ganpati Dealcom review order dated 18.10.2024, the Supreme Court passed orders on 12.02.2025 (in Review Petition (C) No. 341 of 2025 in SLP(C) Diary No. 49828/2023) and on 04.11.2025 (in SLP(C) No. 8229/2024) holding that such a review petition is not maintainable, and that a Division Bench of the Gauhati High Court had also followed that principle to hold that review is not maintainable.
3. JUDICIAL DECISION
Following the principle laid down by the Supreme Court in its orders dated 12.02.2025 and 04.11.2025, the Gauhati High Court held that Review.Pet./9/2025 was not maintainable and dismissed the review petition.
4. OUTCOME
In favour of the respondents (Banamali Das & Anr.); Department's Review.Pet./9/2025 dismissed as not maintainable.
5. AKHB REVIEW POINT
AKHB analysis: Clarifies the post-Ganpati Dealcom procedural position for Income Tax Benami Prohibition Units (BPUs): in view of the Supreme Court's orders dated 12.02.2025 (RP(C) No. 341/2025) and 04.11.2025 (SLP(C) No. 8229/2024), standalone review petitions before High Courts seeking to reopen concluded 2022 writ disposals merely on the strength of the 18.10.2024 recall order in Ganpati Dealcom are not maintainable.
Source and verification
Reviewed from the complete 3-page official High Court judgment PDF (20260216_GAHC010005772025.pdf, SHA-256: 5aff8cb7d654885ad0981bdbabea365bbb89704c183191aef0dedb10a97a439a).
Original PDF: 3 pages · SHA-256: 5aff8cb7d654885ad0981bdbabea365bbb89704c183191aef0dedb10a97a439a
Supplied source-reviewed note retained; original bytes and identity validation checked in this release. Substantive re-review is not claimed for this record.
Refers to the Income-tax Act, 1961 and allied statutory rules/circulars as applicable to the relevant assessment years.
No subsequent Supreme Court reversal or stay is recorded in the source judgment text.
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