THE COMMISSIONER OF INCOME-TAX vs. SHRI SANDESH NAGARAJ

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ITA/195/2013HC KarnatakaKAHC01023597201319 November 2013Bench: N.KUMAR,RATHNAKALA3 pages
AI SummaryDismissed

What did the High Court hold?

The High Court found no substance in the review petition and dismissed it. They did not see any justification to review the earlier order which had dismissed the appeal.

What were the facts?

The Revenue filed a review petition challenging a High Court order that dismissed their appeal due to a low tax effect. The Revenue argued that the previous judgment and circular were not applicable as the tax effect was recurring.

What were the issues?

Whether the High Court's dismissal of the appeal based on low tax effect was justified, especially when the tax effect was recurring in nature.

Which sections of the Income-tax Act were involved?

Not Applicable

AI-generated summary — verify with the full judgment below

1 IN THE HIGH COURT OF KARNATAKA, BANGALORE

DATED THIS THE 17TH DAY OF JULY, 2014

PRESENT

THE HON'BLE Mr. JUSTICE N. KUMAR

AND

THE HON'BLE Mr. JUSTICE B. MANOHAR

REVIEW PETITION No.195 OF 2013

BETWEEN:

1.

THE COMMISSIONER OF INCOME-TAX, NO.55/1, SHILPASHREE, VIDYARANYA COMPLEX, VISHWESWARANAGAR, MYSORE. . 2. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE –II, NO.55/1, SHILPASHREE, VIDYARANYA COMPLEX, VISHWESWARANAGAR, MYSORE.

….PETITIONERS

(BY SRI. K.V. ARAVIND, ADVOCATE)

AND:

MRS. M. SHANTHI KAMATH, W/O. VIVEKANAND KAMATH, COLLEGE ROAD, MERCARA. … RESPONDENT

THIS REVIEW PETITION IS FILED UNDER ORDER 47 RULE 1 OF CPC PRAYING TO REVIEW THE ORDER

2 DATED 09.10.2012 PASSED IN ITA NO.382/2007, ON THE FILE OF THE HON’BLE HIGH COURT OF KARNATAKA, BANGALORE.

THIS REVIEW PETITION COMING ON FOR ORDERS THIS DAY, N. KUMAR, J., MADE THE FOLLOWING:

O R D E R

This Review Petition is preferred challenging the order passed by this Court dismissing the appeal –ITA No.382/2007 on 09.10.2012 holding that the net tax effect is less than Rs.10.00 lakhs in terms of Instruction No.3/2011 and reserving liberty to the Revenue to revive the appeal in the event of the Revenue succeeds in the Supreme Court.

This Review Petition is filed contending that neither the circular nor the judgment of this court passed in I.T.A. No.3191/2005 disposed of on 02.11.2011 (CIT Vs. RANKA & RANKA), is applicable to the facts of this case, as the tax effect in this case is recurring in nature. We do not see any substance in the said petition. Therefore, we do not see any justification to review the order. Accordingly, the Review Petition is dismissed.

3 Petitioner’s counsel is permitted to carry-out necessary corrections to remove the office objections.

Sd/- JUDGE

Sd/- JUDGE KGR*

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