M/s. Nalgonda Realtors Private Limited vs Deputy Commissioner of Income Tax

IN THE HIGH COURT OF KARNATAKA AT BENGALURU

DATED THIS THE 13TH DAY OF JANUARY, 2023

PRESENT

THE HON’BLE MR. JUSTICE ALOK ARADHE

AND

THE HON’BLE MR. JUSTICE HEMANT CHANDANGOUDAR

REVIEW PETITION NO.294 OF 2022

ITA NO.43/2017

BETWEEN:

THE DEPUTY COMMISSIONER OF INCOME-TAX CIRCLE-12(4), PRESENT ADDRESS DCIT, CIRCLE-7(1)(1), 2ND FLOOR, BMTC BUILDING, 6TH BLOCK, 80 FEET ROAD KORAMANGALA BENGALURU - 560 095.

...PETITIONER

(BY SRI ARAVIND K.V., ADVOCATE)

AND:

M/S. TRIMM EXPORTS PVT LTD REP. BY ITS DIRECTOR, SRI PATHI R SAMPATH KUMAR, PLOT NO.285, KACHANAYAKANAHALLI VILLAGE, BOMMASANDRA 1ST PHASE,

JIGANI INDUSTRIAL AREA, ANEKAL TALUK, BENGALURU-560 105.

...RESPONDENT

- - - THIS REVIEW PETITION IS FILED UNDER ORDER XLVII RULE 1 READ WITH SECTION 114 OF THE CPC, PRAYING TO REVIEW/RECALL THE ORDER DATED 13.07.2021 PASSED BY THIS HON'BLE COURT IN ITA NO.43/2017; TO PASS SUCH OTHER SUITABLE ORDERS AS THIS HON'BLE COURT DEEMS FIT TO BE GRANTED IN THE FACTS AND CIRCUMSTANCES OF THE CASE IN THE INTEREST OF JUSTICE AND EQUITY.

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

ORDER

Mr. K.V. Aravind, learned counsel for the review petitioner.

This petition is filed seeking review of the judgment dated 13.07.2021 passed in ITA.No.43/2017.

After hearing the learned counsel for the review petitioner, we are of the considered opinion that, judgment dated 13.07.2021 neither suffers from any error on the face of the record nor there is any infirmity to warrant

interference of this Court in exercise of review jurisdiction.

In the result, review petition fails and hereby dismissed.

Sd/- JUDGE

Sd/-

JUDGE

M/s. Nalgonda Realtors Private Limited vs. Deputy Commissioner of Income Tax