THE COMMISSIONER OF INCOME TAX vs. DR ANTIN SHARAD MUTTAPPA

1 IN THE HIGH COURT OF KARNATAKA, CIRCUIT BENCH AT DHARWAD. DATED THIS THE 1ST 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. 1543/2012 A/W REVIEW PETITION NO.1545/2012 Between 1. The Commissioner of Income Tax, Khimjibhai Complex, Opp. Civil Hospital, Belgaum. 2. Income Tax Officer, Ward-1(2), Belgaum. ... Petitioners (Common in both R.Ps.) (By Sri. Y V Raviraj, Advocate.) IN R.P.NO.1543/2012 And Dr Antin Sharad Muttappa, MIG-34, Ashok Nagar, Belgaum. ... Respondent

2 This Review Petition is filed U/O. 47 Rule 1 of CPC, against the Judgment and Order Dt:22.09.2011 in I.T.A. No.229/2008, on the file of the High Court of Karnataka Circuit Bench at Dharwad. IN R.P.NO.1545/2012 And: Dr. Rajendra B.Nerli, 66, Model Co-operative Housing Society Ltd., Market Yard, Belgaum. ... Respondent This Review Petition is filed U/O. 47 Rule 1 of CPC, against the Judgment and Order Dt:22.09.2011 in I.T.A. No.222/2008, on the file of the High Court of Karnataka Circuit Bench at Dharwad. These Review Petitions coming on for orders this day, N.K.Patil J., made the following: ORDER Though these matters are 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.

3 2. Heard Sri.Y.V.Raviraj, the learned counsel appearing for petitioners for quite some time. 3. In these review petitions, 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 petitions in the interest of justice and equity. 2. We have heard the learned counsel for the petitioners and perused the grounds urged in the review petitions. 3. The learned counsel for the petitioners, at the outset, submitted that, the subject matter involved in these petitions 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

4 said Order passed by this Court and for the reasons stated therein, the instant petitions may also be disposed of. 4. The submission made by the learned counsel for the petitioners is placed on record. 5. The petitions 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 Tax & another Vs. Dr.Poojar Vijay Channaiah) and for the reasons stated therein. Ordered accordingly. Sd/- JUDGE Sd/- JUDGE VMB/-