IN THE HIGH COURT OF JUDICATURE AT PATNA C. REV. No.214 of 2009 J.B.ASSOCIATES (P) LTD., a company registered under the Companies Act having its registered office in Exhibition Road, Patna …. Petitioner Versus COMMISSIONER OF INCOME TAX…. Respondent ----------- 03- 31.3.2010 Dr. R Usha for the petitioner, and Mr. Harshwardhan Prasad for the respondent are present. Learned counsel for the petitioner is permitted to remove the defect just now. With consent of the parties, the matter is taken on board for admission. 2. Heard learned counsel for the parties. This review application arises out of the judgment and order dated 27.7.2009, passed in MA No.189 of 2002 [M/s J B Associates (P) Ltd. V Commissioner of Income Tax, Patna), whereby the appeal preferred by the petitioner was dismissed. Learned counsel appearing on behalf of the Department submits that a review application is not maintainable under the Income Tax Act 1981, and in support thereof he has placed two orders passed in Civil Review No.249 of 2008 (Bihar rajya Sahkari Bhumi Vikas Bank Ltd. Vs. Commissioner of Income Tax, Patna), and Civil Review No.55 of 2008 (Bibhay Kumar Sah vs. Income Tax Officer). In each of the cases the Division Bench of this Court has held that civil review application is not maintainable in judgment and order arising out an appeal preferred under Section 260A of the Income Tax Act. We find no reason to differ with the view taken by the Division Bench. 2 2. This review application is accordingly rejected as being not maintainable. ( S K Katriar ) ( Jyoti Saran ) mrl