What did the High Court hold?

The High Court condoned the delay in filing the review petitions. However, it found no valid grounds to review its earlier orders and therefore dismissed the review petitions on merits.

The Revenue filed review petitions against earlier High Court orders in several Income Tax Appeals. The review petitions were filed after a delay, except for one. The proceedings were initiated under Section 158 BD read with Section 158 BC of the Income Tax Act.

What were the issues?

Whether there were sufficient grounds to review the earlier High Court orders in the context of block assessment proceedings.

Prinicpal Commissioner vs M/ S Secon Pvt Ltd | Karnataka High Court 2015

Heard together (6 matters)

RP NO.380/2015

RP NO.381/2015

RP NO.382/2015

RP NO.489/2015

RP NO.378/2015

RP NO.379/2015

Read from the judgment's own cause title. This page is filed under one of them.

1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU

DATED THIS THE 27TH DAY OF JANUARY 2017

PRESENT

THE HON’BLE MR.JUSTICE JAYANT PATEL AND THE HON’BLE MR.JUSTICE B.VEERAPPA REVIEW PETITION NO.379/2015 IN ITA 485/2009 C/w. RP NO.380/2015 IN ITA NO.480/2009 & RP NO.381/2015 IN ITA NO.759/2008 & RP NO.382/2015 IN ITA NO.481/2009 & RP NO.489/2015 IN ITA NO.482/2009 & RP NO.378/2015 IN ITA NO.479/2009

IN RP NO.379/2015: BETWEEN:

THE COMMISSIONER OF INCOME-TAX C R BUILDING, QUEENS ROAD, BANGALORE.

THE DY.COMMISSIONER OF INCOME-TAX (INV), CIRCLE-5(1), C R BUILDING, QUEENS ROAD, BANGALORE.

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

2 AND:

SMT. T. MANJULA D/O LATE SRI A THIMMAIAH REDDY "NAGENDRA NILAYA, BANASAVADI, RAMAMURTHY NAGAR, BANGALORE.

...RESPONDENT (BY SRI.A SHANKAR, ADVOCATE)

THIS PETITION IS FILED UNDER ORDER 47 RULE 1 OF CPC, PRAYING TO REVIEW THE ORDER DATED:06/02/2015 PASSED IN ITA NO.485/2009, ON THE FILE OF THE HON'BLE HIGH COURT OF KARNATAKA, BANGALORE.

IN RP NO.380/2015: BETWEEN:

THE COMMISSIONER OF INCOME-TAX C.R.BUILDING, QUEENS ROAD, BANGALORE.

THE DY.COMMISSIONER OF INCOME-TAX (INV) CIRCLE-5(1), BANGALORE.

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

AND:

SMT. CHANDRAVADANA W/O RAJAGOPALA REDDY, S/O LATE SRI.A.THIMMAIAH REDDY, NO.10, KEMANNA ROAD, MARUTHI SEVA NAGAR,

3 BANGALORE-560 068.

...RESPONDENT (BY SRI.A SHANKAR, ADVOCATE & SRI.M.LAVA, ADVOCATE)

THIS PETITION IS FILED UNDER ORDER 47 RULE 1 OF CPC, PRAYING TO REVIEW THE ORDER DATED:06/02/2015 PASSED IN ITA NO:480/2009, ON THE FILE OF THE HON'BLE HIGH COURT OF KARNATAKA, BANGALORE.

IN RP NO.381/2015: BETWEEN:

THE COMMISSIONER OF INCOME-TAX C.R BUILDING, QUEENS ROAD, BANGALORE

THE DEPUTY COMMISSIONER OF NCOME-TAX(INV) CIRCLE 5(1), C.R. BUILDING, QUEENS ROAD, BANGALORE

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

AND:

SRI A. THIMMAIAH REDDY SINCE DECEASED REP. BY HIS LR’S SMT.MUNIYAMMA NO.9, BARETENA AGRAHARA SINGASANDRA POST, HOSUR ROAD, BANGALORE

...RESPONDENT (BY SRI.A SHANKAR, ADVOCATE & SRI.M.LAVA, ADVOCATE)

4 THIS PETITION IS FILED UNDER ORDER 47 RULE 1 OF CPC, PRAYING TO REVIEW THE ORDER DATED: 09/01/2015 PASSED IN ITA NO. 759/2008, ON THE FILE OF THE HON'BLE HIGH COURT OF KARNATAKA, BANGALORE.

IN RP NO.382/2015: BETWEEN:

THE COMMISSIONER OF INCOME-TAX C.R BUILDING, QUEENS ROAD, BANGALORE

THE DY. COMMISSIONER OF INCOME-TAX(INV) CIRCLE-5(1), BANGALORE

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

AND:

SHRI DASHARATHARAMA REDDY S/O LATE SRI. A. THIMMAIAH REDDY RUKMINI NIVAS,NO.267, 18TH “D” MAIN, 6TH BLOCK, KORAMANGALA LAYOUT, BANGALORE-560 095

...RESPONDENT (BY SRI.A SHANKAR, ADVOCATE & SRI.M.LAVA, ADVOCATE)

THIS PETITION IS FILED UNDER ORDER 47 RULE 1 OF CPC, PRAYING TO REVIEW THE ORDER DATED:06/02/2015 PASSED IN ITA NO. 481/2009, ON

5 THE FILE OF THE HON'BLE HIGH COURT OF KARNATAKA, BANGALORE.

IN RP NO.489/2015: BETWEEN:

THE COMMISSIONER OF INCOME-TAX C.R. BUILDING, QUEENS ROAD, BANGALORE

THE DEPUTY COMMISSIONER OF INCOME-TAX (INV), CIRCLE -5(1), BANGALORE

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

AND:

LATE SMT. JANAKAMMA REP BY L.R. VENKATESH G.S. NO.101/1, DOMLUR VILLAGE, BANGALORE-560 071

...RESPONDENT

(BY SRI.A SHANKAR, ADVOCATE & SRI.M.LAVA, ADVOCATE)

THIS PETITION IS FILED UNDER ORDER 47 RULE 1 OF CPC, PRAYING TO REVIEW THE ORDER DATED:06/02/2015 PASSED IN ITA NO. 482/2009, ON THE FILE OF THE HON'BLE HIGH COURT OF KARNATAKA, BANGALORE.

6 IN RP NO.378/2015: BETWEEN:

THE COMMISSIONER OF INCOME-TAX C.R BUILDING, QUEENS ROAD, BANGALORE

THE DY. COMMISSIONER OF INCOME-TAX(INV) CIRCLE-5(1), C.R. BUILDING, QUEENS ROAD, BANGALORE

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

AND:

SHRI T. SATYANARAYANA REDDY S/O LATE SRI. A.THIMMAIAH REDDY NO.16, MADIWALA NEW EXTENSION, BANGALORE-560068

...RESPONDENT (BY SRI.A SHANKAR, ADVOCATE)

THIS PETITION IS FILED UNDER ORDER 47 RULE 1 OF CPC, PRAYING TO REVIEW THE ORDER DATED:06/02/2015 PASSED IN ITA NO. 479/2009, ON THE FILE OF THE HON'BLE HIGH COURT OF KARNATAKA, BANGALORE.

THESE PETITIONS COMING ON FOR ORDERS THIS DAY, JAYANT PATEL J., PASSED THE FOLLOWING:

7 ORDER

All the interim applications are for condonation of delay (except in RP 378/15) as well as the review petitions.

We have heard the learned counsel appearing for both the parties for condonation of delay as well as on merits of the review petitions. As such, the delay is for shorter period, therefore, lenient view can be taken for condonation of delay.

However, so far as merits of the case is concerned, proceedings for all purpose were under the provisions of Section 158 BD read with Section 158 BC the Income Tax Act 1961. We do not find that there is any valid ground for review of the earlier order.

Under the circumstances, the review petitions deserve to be dismissed.

8 5. Hence, delay is condoned but the review petitions are dismissed.

Sd/-

JUDGE

Sd/-

JUDGE

Sk/-

PRINICPAL COMMISSIONER vs. M/ S SECON PVT LTD

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