THE COMMISSIONER OF INCOME TAX vs. M/S CANBANK FINANCIAL SERVICES LTD

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RP/605/2011HC KarnatakaKAHC01079628201115 June 2012Bench: ARAVIND KUMAR,N.KUMAR3 pages
AI SummaryDismissed

What did the High Court hold?

The High Court held that the petitioner's remedy was to seek revival of the earlier order by filing an appropriate application, not by filing a review petition. Liberty was granted to pursue this revival.

What were the facts?

The Commissioner of Income Tax filed a review petition seeking to revisit a previous High Court order. This order had allowed the appellant to revive their appeal if the Apex Court reviewed a specific case (ONGC's case).

What were the issues?

The primary issue was whether a review petition was the correct procedural mechanism to seek modification of a previous order based on a subsequent Supreme Court development, or if revival of the appeal was the appropriate course.

AI-generated summary — verify with the full judgment below

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IN THE HIGH COURT OF KARNATAKA AT BANGALORE Dated this the 15th day of June, 2012 PRESENT THE HON’BLE MR. JUSTICE N KUMAR AND THE HON’BLE MR. JUSTICE ARAVIND KUMAR RP No. 605 of 2011 IN ITA No. 1389 of 2006 BETWEEN: 1. The Commissioner of Income Tax C.R. Building Queens Road Bangalore 2. The Deputy Commissioner of Income Tax Special Range-6 C.R. Building Queens Road Bangalore …Petitioners (By Sri K.V. Aravind, Advocate)

2 AND: M/s. Canbank Financial Services Ltd., 6th Floor, Naveen Complex 14, M.G. Road Bangalore …Respondent This Review Petition is filed under Order 47 Rule 1 of CPC praying for review of the order dated 10-11-2010 passed in ITA No.1389 of 2006 on the file of the Hon’ble High Court of Karnataka, Bangalore. This Review Petition coming on for orders this day, ARAVIND KUMAR J., made the following:- ` O R D E R Petitioner is seeking for review of the order passed by this Court on 10.11.2010 whereunder this Court has held that in the event of Apex Court reviewing the ONGC’s case reported in (2004) 6 SCC 437, appellant would be at liberty to revive the appeal. 2. In view of the Apex Court order dated 8.4.2011, the remedy available to the petitioner is to seek revival of the order passed by this Court on 10.11.2010 by filing an appropriate

3 application in the said appeal and not seeking review of the order. Reserving liberty to the petitioner to seek for revival of the order passed by this Court on 10.11.2010, this review petition is rejected.

Sd/- JUDGE Sd/- JUDGE ckl

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