THE PRINCIPAL COMMISSIONER OF INCOME TAX vs. M/S IND SING DEVELOPERS P LTD

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RP/390/2016HC KarnatakaKAHC01038156201609 December 2016Bench: B.V.NAGARATHNA,JAYANT PATEL3 pages
AI SummaryDismissed

What did the High Court hold?

The High Court held that the grounds raised in the review petition were beyond the scope of review jurisdiction. The court found that the petitioners were attempting to re-argue the merits of the case, which is not permissible in a review.

What were the facts?

The Revenue filed a review petition against an order passed by the High Court in an Income Tax Appeal. The Revenue sought to re-examine the merits of the original decision.

What were the issues?

Whether the grounds raised in the review petition fall within the permissible scope of review jurisdiction, or if they seek to re-examine the merits of the original order.

AI-generated summary — verify with the full judgment below

1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU

DATED THIS THE 9TH DAY OF DECEMBER 2016

PRESENT

THE HON’BLE MR.JUSTICE JAYANT PATEL AND THE HON’BLE MRS.JUSTICE B.V.NAGARATHNA RP No.390/2016 IN ITA No.541/2015

BETWEEN:

1.

THE PRINCIPAL COMMISSIONER OF INCOME-TAX C.R.BUILDINGS, QUEENS ROAD, BANGALORE-560 001

2.

ASSISTANT COMMISSIONER OF INCOME-TAX CIRCLE-11(4), BANGALORE

...PETITIONERS (BY SRI.JEEVAN J NEERALGI, ADVOCATE)

AND:

M/S IND SING DEVELOPERS P. LTD NO.208, WEST MINISTER, CUNNINGHAM ROAD, BANGALORE-560052

...RESPONDENT

2 THIS PETITION IS FILED UNDER ORDER 47 RULE 1 OF CPC, PRAYING TO REVIEW THE ORDER DATED:02/03/2016 PASSED IN ITA NO.541/2015, ON THE FILE OF THE HON'BLE HIGH COURT OF KARNATAKA, BENGALURU.

THIS PETITION COMING ON FOR ORDERS THIS DAY, JAYANT PATEL J., PASSED THE FOLLOWING:

ORDER

The present petition is for review of the order dated 2.3.2016 passed by this Court in ITA No.541/2015.

2.

We have heard Mr.Jeevan J.Neeralgi, learned counsel appearing for the petitioners.

3.

The grounds as sought to be canvassed are beyond the scope of review and they are all in the arena of examining the merits of the matter which is impermissible to be considered in review jurisdiction.

3 4. Hence, no case is made out and therefore, the petition is dismissed.

Sd/- JUDGE

Sd/- JUDGE

Sk/-

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