What did the High Court hold?

The High Court found no justification to entertain the review petition. It stated that if there was an error in the finding, the proper remedy was an appeal, not a review. The review petition was dismissed.

The petitioner filed a review petition seeking to review an order passed by the High Court in an Income Tax Appeal. The petitioner argued there was an error in the High Court's appreciation of facts and materials.

What were the issues?

Whether a review petition is the appropriate remedy for correcting an alleged error in the High Court's appreciation of facts and materials in an appeal.

M/S. Maa Communication Bozell Ltd vs CIT | Karnataka High Court 2015

1 IN THE HIGH COURT OF KARNATAKA, BENGALURU

DATED THIS THE 14TH DAY OF AUGUST 2015

PRESENT

THE HON'BLE MR. JUSTICE N.KUMAR AND

THE HON'BLE MR. JUSTICE B.MANOHAR

REVIEW PETITION.NO.1389/2014 IN I.T.A. NO.523/2006

BETWEEN:

M/S. MAA COMMUNICATION BOZELL LTD NOW KNOWN AS M/S. MAA COMMUNICATIONS LTD., NO.6, SERVICE ROAD, DOMLUR, BANGALORE - 560071

... PETITIONER (BY SRI.SRINIVAS.V.RAGHAVAN, ADV FOR SRI. NITIN.R, ADV.,)

AND:

THE COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, C.R.BUILDING, QUEENS ROAD, BANGALORE.

THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE – 12(1), C.R.BUILDING, QUEENS ROAD, BANGALORE.

... RESPONDENTS

THIS REVIEW PETITION FILED UNDER ORDER 47 RULE 1 OF THE CODE OF CIVIL PROCEDURE, 1908 PRAYING TO REVIEW THE ORDER DATED: 04/09/2013 PASSED IN ITA NO. 523/2006, ON THE FILE OF THE HON’BLE HIGH COURT OF KARNATAKA, BANGALORE.

THIS REVIEW PETITION IS COMING ON FOR ORDERS THIS DAY, N.KUMAR J., MADE THE FOLLOWING:

ORDER

Heard the learned counsel for the petitioner.

We do not see any justification to entertain the review petition. Even if there is some error as stated by the learned counsel for the petitioner, this Court had appreciated the facts of the case and materials placed on record and recorded a finding. If that finding has no

3 legal basis, and there is some error, the petitioner has got remedy of an appeal and not by filing the review. No merits in this review petition. Accordingly, it is dismissed.

However, dismissal of this review petition would not come in the way of the review petitioner to work out his remedy if any, in accordance with law against the financier.

Sd/-

JUDGE

Sd/-

JUDGE

mpk/-*

M/S. MAA COMMUNICATION BOZELL LTD vs. THE COMMISSIONER OF INCOME TAX

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What were the issues?

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