What did the High Court hold?

The High Court found no infirmity or error apparent on the face of the record in the impugned judgment. Therefore, the Court held that no interference was warranted in its review jurisdiction.

The Revenue filed a review petition seeking to recall an order passed by the High Court in an earlier appeal. The Revenue contended that the judgment suffered from an infirmity or error apparent on the face of the record.

What were the issues?

Whether the impugned judgment suffers from any error apparent on the face of the record, justifying a review of the order.

PCIT vs M/S Mind Tree Ltd | Karnataka High Court 2022

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RP No. 223 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.223 OF 2022 BETWEEN: 1. THE PR. COMMISSIONER OF INCOME TAX CENTRAL CIRCLE C R BUILDING, QUEENS ROAD BENGALURU-560001 2. THE ASST. COMMISSIONER INCOME TAX CIRCLE-12(1) (PRESENT ADDRESS) CENTRAL CIRCLE C R BUILDING, QUEENS ROAD BENGALURU-560001. …PETITIONERS (BY SRI.E.I. SANMATHI, ADVOCATE FOR SRI. ARAVIND K V., ADVOCATE) AND: 1. M/S MIND TREE LTD (FORMERLY M/S. MIND TREE CONSULTING PRIVATE LIMITED) GLOBAL VILLAGE RVCE POST, MYLASANDRA MYSORE ROAD, BENGALURU-560059 PAN. ACBCM8839K …RESPONDENT (BY SRI. TATA KRISHNA., ADVOCATE)

THIS REVIEW PETITION IS FILED UNDER ORDER 47 RULE 1 OF CPC, PRAYING THIS HONBLE COURT TO I) REVIEW

Digitally signed by C MALATHI Location: High Court of Karnataka

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RP No. 223 of 2022

/ RECALL THE ORDER DATED 17/08/2020 PASSED BY THIS HON'BLE COURT IN ITA NO. 50/2013.

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

Sri E.I.Sanmathi for Sri K.V.Aravind, learned counsel for the petitioners. Sri Tata Krishhna, learned counsel for respondent.

This review petition has been filed seeking review of the judgment dated 17.08.2020 passed in ITA No.50/2013.

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.

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RP No. 223 of 2022

In the result, review petition fails and is hereby dismissed.

Sd/- JUDGE

CM List No.: 1 Sl No.: 9

THE PR COMMISSIONER OF INCOME TAX vs. M/S MIND TREE LTD

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