THE COMMISSIONER OF INCOME TAX vs. DR SUMANTH O.GOEL, 264, TAPOVAN

- 1 - 1 IN THE HIGH COURT OF KARNATAKA CIRCUIT BENCH AT DHARWAD DATED THIS THE 8TH DAY OF OCTOBER 2012 PRESENT THE HON’BLE MR. JUSTICE K.L.MANJUNATH AND THE HON’BLE MR. JUSTICE B.MANOHAR RP NO. 1544/2012 (ITA) BETWEEN: 1. THE COMMISSIONER OF INCOME TAX KHIMJIBHAI COMPLEX, OPP: CIVIL HOSPITAL, BELGAUM 2. THE ASST. COMMISSIONER OF INCOME TAX(INV) WARD-1, GOKAK. ... PETITIONERS (By Sri. : Y V RAVIRAJ, ADV.) AND Dr. SUMANT O.GOEL, 264, TAPOVAN SHIVABASAVANAGAR, BELGAUM. ... RESPONDENT THIS REVIEW PETITION IS FILED U/O. 47 RULE 1 OF CPC, AGAINST THE JUDGMENT AND ORDER DT:08.04.2011 IN I.T.A. NO.1245/2006, ON THE FILE OF THE HIGH COURT OF KARNATAKA CIRCUIT BENCH AT DHARWAD.

- 2 - 2 This petition coming on for hearing this day, the Court made the following: ORDER The appeal was disposed of on 8/4/2011. Though the Court was of the opinion that the appeal has to be allowed and the matter has to be remanded for the Tribunal for fresh consideration. In para 5, it is wrongly typed as ‘dismissed’ instead of ‘the appeal is allowed’. 2. Be that as it may, in view of the circular No.3/2011, the appeal filed by the revenue itself was not maintainable. Therefore, the appeal requires to be dismissed as not maintainable. In similar matter, this Court has granted liberty to the revenue to approach this Court for re-opening of the judgment, if the Hon’ble Apex Court were to hold that the circular in question is prospective in nature and not affects the appeals or any matters pending prior to the circular No.3/2011. Therefore, we have to allow this review petition and dismiss the appeal on the ground of maintainability. Accordingly, review petition is allowed. Consequently, ITA No.1245/2006 is dismissed.

- 3 - 3 The delay in filing the review petition is also condoned. Sd/- JUDGE Sd/- JUDGE Vmb