What did the High Court hold?

The High Court held that the review petition was not maintainable. It dismissed the petition while reserving liberty for the Revenue to revive the appeal if advised, in accordance with law.

The Revenue filed a review petition seeking to review a previous High Court order. This was based on a subsequent Supreme Court declaration of law. The High Court had previously granted liberty to the Revenue to revive the appeal if they succeeded in an SLP before the Apex Court.

What were the issues?

The primary issue was the maintainability of a review petition when liberty was already granted to revive the appeal based on future Supreme Court pronouncements.

PCIT vs Navahind Co-Operative | Karnataka High Court 2018

1 IN THE HIGH COURT OF KARNATAKA, DHARWAD BENCH DATED THIS THE 20th DAY OF JUNE 2018 PRESENT THE HON’BLE MRS. JUSTICE B.V. NAGARATHNA AND THE HON’BLE MR. JUSTICE P.S. DINESH KUMAR REVIEW PETITION No.100201 OF 2017 IN ITA No.100189 OF 2015

BETWEEN

THE PRINCIPAL COMMISSIONER OF INCOME TAX, DR. B.R. AMBEDKAR VEEDHI, BELAGAVI.590 001

THE INCOME TAX OFFICER WARD-1(3), BELAGAVI 590 001. ... PETITIONERS (By Sri. Y.V. RAVIRAJ, ADVOCATE)

AND

NAVAHIND CO-OPERATIVE CREDIT SOCIETY LTD., SHIVAJI ROAD, YELLUR, TQ. DIST. BELAGAVI 590 001 PAN:AAAAN 0255F ... RESPONDENT

THIS REVIEW PETITION IS FILED UNDER ORDER 47 RULE 1 OF CPC PRAYING TO REVIEW THE ORDER DATED 06.01.2016 PASSED IN THE ITA NO.100189 OF 2015 ON THE FILE OF THE

2 HON’BLE HIGH COURT OF KARNATAKA, DHARWAD BENCH AT DHARWAD.

THIS REVIEW PETITION COMING ON FOR ORDERS THIS DAY, B.V. NAGARATHNA, J., MADE THE FOLLOWING:

ORDER

Petitioners have filed this review petition invoking Order XLVII Rule 1 of the Code of Civil Procedure, 1908.

The said petition has been filed in view of the law declared by the Hon’ble Supreme Court subsequent to the disposal of the appeal by the Division Bench of this Court on 06.01.2016 in ITA No.100189 of 2015. On perusal of the said judgment, it is noted that the Division Bench of this Court granted liberty to the Revenue to revive the appeal in the event, Revenue succeeds in the SLP filed before the Apex Court on the same issue. In that view of the matter, the review petition is not maintainable. Hence, it is dismissed reserving liberty to petitioners to revive the appeal in accordance with law if so advised.

3 In view of dismissal of the review petition, I.A.1 of 2017 seeking condonation of delay also stands dismissed.

Sd/- JUDGE

Kmv

THE PRINCIPAL COMMISSIONER OF INCOME TAX vs. NAVAHIND CO-OPERATIVE

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