THE COMMISSIONER OF INCOME TAX vs. B P C DESAI

1 IN THE HIGH COURT OF KARNATAKA, CIRCUIT BENCH AT DHARWAD. DATED THIS THE 01ST DAY OF OCTOBER, 2012 PRESENT THE HON’BLE MR.JUSTICE N.K.PATIL AND THE HON’BLE MR. JUSTICE B.V.PINTO REVIEW PETITION NO. 1517/2012 IN I.T.A.NO.481/2007 Between 1. The Commissioner of Income Tax, Khimjibai Complex, Opp. Civil Hospital, Belgaum. 2. The Deputy Commissioner of Income Tax, Circle-I, Belgaum. ... Petitioners (By Sri. Y V Raviraj, Advocate.) And Mr. B P C Desai , Indistrial Hydraulics, Udyambag, Belgaum. ... Respondent This Review Petition is filed U/O. XLVII Rule 1 R/W. Sec. 151 of CPC, against the Judgment and Order Dt:12.08.2011 in

2 I.T.A. No.481/2007, on the file of the High Court of Karnataka Circuit Bench at Dharwad. This Review Petition coming on for orders this day, N.K.Patil J., made the following: ORDER Though this matter is posted today for hearing on interlocutory application, the same is taken up for final disposal on that ground that this matter is directly covered by the order passed by this Court dated 8.8.2012 in RP Nos.1522/2012 C/w RP Nos.1524, 1527, 1528 1529 and 1530 of 2012. 2. Heard Sri.Y.V.Raviraj, the learned counsel appearing for petitioners for quite some time. 3. In this review petition, filed under order 47 Rule 1 of CPC, the petitioners have sought to review the order dated 22.09.2011 passed in ITA Nos.229/2008 and 222/2008 on the file of High Court of Karnataka, Circuit Bench, Dharwad and to allow the review petition in the interest of justice and equity.

3 4. We have heard the learned counsel for the petitioners and perused the grounds urged in the review petition. 5. The learned counsel for the petitioners, at the outset, submitted that, the subject matter involved in this petition is directly covered by the Order passed by this Court dated 8.8.2012 in RP Nos.1522/2012 C/w RP Nos.1524, 1527, 1528 1529 and 1530 of 2012 (The Commissioner of Income Tax & another Vs. Dr.Poojar Vijay Channaiah). Therefore, he submitted that, following the said Order passed by this Court and for the reasons stated therein, the instant petition may also be disposed of. 6. The submission made by the learned counsel for the petitioners is placed on record. 7. The petition filed by petitioners stand disposed of, following the Order passed by this Court dated 8.8.2012 in RP Nos.1522/2012 C/w RP Nos.1524, 1527, 1528 1529 and 1530 of 2012 (The Commissioner of Income

4 Tax & another Vs. Dr.Poojar Vijay Channaiah) and for the reasons stated therein. Ordered accordingly. Sd/- JUDGE Sd/- JUDGE VMB/-