High Court Dismisses Review in Gupta v. High Rank Estate

Authority: Calcutta High Court (Judge Shampa Dutt (Paul))

Order Date: 15 October 2026

Case Overview: Petitioners Sri Rajesh Kumar Gupta & Ors. filed review RVW 150 of 2026 challenging the High Court order dated 04‑05‑2026 that had dismissed their civil revision against a DRT Kolkata judgment (22‑06‑2023, Appeal No.112 of 2022). They contended that the suit property was improperly valued and that Section 61(b) of the Second Schedule of the Income Tax Act was not satisfied, relying on precedents Hari Vishnu Kamath v. Syed Ahmad Ishaque and Murlidhar Ratanlal Exports Ltd. The respondent relied on Supreme Court judgment Malleeswari v. K. Suguna (2025 SCC OnLine SC 1927) regarding limits of review jurisdiction.

Final Outcome: The Court found no error apparent on the face of the record and concluded that the review grounds were insufficient, effectively treating the petition as an appeal. Consequently, RVW 150 of 2026 was dismissed. Parties may obtain a certified copy of the order.

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