THE COMMISSIONER OF INCOME TAX vs. M/S CGI INFORMATION SYSTEMS AND MANAGEMENT CONSULTANTS PVT. LTD.,

ITA/157/2022HC KarnatakaKAHC01030052202122 February 2022Bench: ALOK ARADHE,M.G.S. KAMAL2 pages

AI SummaryDismissed

What did the High Court hold?

The High Court, after hearing the learned counsel for the petitioners (Revenue), found that the impugned judgment dated 10.09.2020 passed in ITA No. 12/2016 neither suffers from any infirmity nor any error apparent on the face of the record. Therefore, the Court held that there was no ground to interfere with the original judgment in the exercise of its review jurisdiction. Consequently, the Review Petition was dismissed. No specific issues from the original appeal were re-adjudicated; the focus was solely on whether grounds for review existed.

What were the facts?

This matter concerns a Review Petition (RP) No. 157 of 2022 filed by the Commissioner of Income Tax III and the Deputy Commissioner of Income Tax Circle 7(1), Bangalore (the Revenue). The Revenue sought to review the judgment dated 10.09.2020 passed by the High Court in ITA No. 12/2016. The original appeal (ITA No. 12/2016) was filed by the Revenue against an order concerning Shri Narendra R Thappetta (the Assessee). The Review Petition was filed under Order 47 Rule 1 of the CPC. Notice was not ordered in respect of the Respondent Assessee.

What were the issues?

1. Whether the judgment dated 10.09.2020 passed in ITA No. 12/2016 suffers from any infirmity or error apparent on the face of the record, warranting review by the High Court. Contentions: Assessee: No arguments are recorded for the Assessee in this judgment. Revenue: The Revenue filed the present Review Petition seeking to review the judgment dated 10.09.2020 passed in ITA No. 12/2016.

AI-generated summary — verify with the full judgment below

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RP No. 157 of 2022

IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 9TH DAY OF DECEMBER, 2022 PRESENT THE HON'BLE MR JUSTICE ALOK ARADHE AND THE HON'BLE MR JUSTICE H.T. NARENDRA PRASAD REVIEW PETITION NO. 157 OF 2022 BETWEEN: 1. COMMISSIONER OF INCOME TAX III CENTRAL REVENUE BUILDINGS QUEENS ROAD BANGALORE-560 001 2. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 7 (1) BANGALORE. …PETITIONERS (BY SRI. SANMATHI E I., ADVOCATE) AND: SHRI NARENDRA R THAPPETTA NO.158 IST PHASE PALM MEADOWS AIRPORT WHITEFIELD ROAD, BANGALORE-560 066 …RESPONDENT (NOTICE IS NOT ORDERED IN RESPECT OF RESPONDENT)

THIS REVIEW PETITION IS FILED UNDER ORDER 47 RULE 1 OF CPC PRAYING TO A) REVIEW JUDGMENT DATED 10/09/2020 PASSED IN ITA NO. 12/2016.

THIS REVIEW PETITION COMING ON FOR ADMISSION, THIS DAY, ALOK ARADHE J, MADE THE FOLLOWING:

Digitally signed by C MALATHI Location: High Court of Karnataka

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RP No. 157 of 2022

ORDER

Sri E.I.Sanmathi, learned counsel for the petitioners.

This review petition has been filed seeking review of the judgment dated 10.09.2020 passed in ITA No.12/2016.

After hearing the learned counsel for the petitioners, we find that the impugned judgment neither suffers from any infirmity nor any error apparent on the face of the record, warranting interference of this Court in the review jurisdiction.

In the result, review petition fails and is hereby dismissed. Sd/- JUDGE

Sd/- JUDGE

Cm/-

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