M/S MALLIKARJUN CREDIT SOUHARDA vs. THE INCOME-TAX OFFICER,

ITA/100063/2016HC KarnatakaKAHC02013208201621 November 2017Bench: S.SUJATHA,H.B.PRABHAKARA SASTRY2 pages

AI SummaryWithdrawn

What did the High Court hold?

The High Court noted the submission made by the learned counsel for the petitioner. The Court placed the submission on record. Consequently, the Review Petition was dismissed as withdrawn. In view of the dismissal of the review petition, I.A.2 of 2016 also stood dismissed. The judgment does not provide any reasoning beyond accepting the withdrawal request, nor does it discuss the merits of the original order or the grounds for review. Therefore, there is no ratio decidendi established for future cases.

What were the facts?

The Principal Commissioner of Income Tax, Belagavi (the petitioner) filed a Review Petition No. 100063 of 2016 before the High Court of Karnataka, Dharwad Bench. This review petition sought to review an order dated 16.12.2015 passed in ITA No. 100187 of 2015. The respondent in the review petition was The Belagaum Manufacturers Co-op Industrial Estate Ltd. The review petition was filed under Order XLVII Rule 1 of the CPC. The matter was listed for orders before the Division Bench of the High Court.

What were the issues?

The High Court was to decide whether to permit the petitioner to withdraw the review petition. The petitioner, through their learned counsel, submitted that they may be permitted to withdraw the review petition. The judgment does not record any arguments from the respondent.

AI-generated summary — verify with the full judgment below

1 IN THE HIGH COURT OF KARNATAKA DHARWAD BENCH DATED THIS THE 20th DAY OF JUNE 2018 PRESENT THE HON’BLE MRS. JUSTICE B.V. NAGARATHNA AND THE HON’BLE MR. JUSTICE P.S. DINESH KUMAR REVIEW PETITION No.100063 OF 2016 In ITA No.100187 OF 2015

BETWEEN

THE PRINCIPAL COMMISSIONER OF INCOME TAX, DR. B.R. AMBEDKAR ROAD, BELAGAVI. ... PETITIONER (By Sri. Y.V. RAVIRAJ, ADVOCATE)

AND

THE BELAGAUM MANUFACTURERS CO-OP INDUSTRIAL ESTATE LTD., UDYAMBAG, BELAGAVI, PAN: AAAAT 7254 J. ... RESPONDENT

THIS REVIEW PETITION IS FILED UNDER ORDER XLVII RULE 1 OF CPC PRAYING TO REVIEW THE ORDER DATED 16.12.2015 PASSED IN THE ITA NO.100187 OF 2015 ON THE FILE OF HON’BLE HIGH COURT OF KARNATAKA, DHARWAD BENCH AT DHARWAD.

THIS REVIEW PETITION COMING ON FOR ORDERS THIS DAY, B.V. NAGARATHNA J., MADE THE FOLLOWING:

ORDER

Learned counsel for the petitioner submits that the petitioner may be permitted to withdraw the review petition.

Submission is placed on record.

Review petition is dismissed as withdrawn. In view of dismissal of the review petition, I.A.2 of 2016 also stands dismissed.

Sd/- JUDGE

Kmv

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