The Pr. Commissioner Of Income Tax vs M/S Novell Software Development ...
2022 Latest Caselaw 10594 Kant

                             1



 IN THE HIGH COURT OF KARNATAKA AT BENGALURU

         DATED THIS THE 8TH DAY OF JULY, 2022

                        PRESENT

            THE HON'BLE MR. ALOK ARADHE
                ACTING CHIEF JUSTICE

                           AND

         THE HON'BLE MR.JUSTICE R. NATARAJ

            REVIEW PETITION NO.280 OF 2022
                    IN I.T.A. NO.271/2017

BETWEEN:

1.     THE PR. COMMISSIONER OF INCOME TAX,
       5TH FLOOR, BMTC BUILDING,
       6TH BLOCK, 80 FEET ROAD,
       KORAMANGALA,
       BENGALURU-560 005.

2.    THE DEPUTY COMMISSIONER OF INCOME TAX
      CIRCLE 5(1)(2), PRESENT ADDRESS
      DCIT, CIRCLE-3(1)(1),
      2ND FLOOR, BMTC BUILDING,
      6TH BLOCK, 80 FEET ROAD,
      KORAMANGALA,
      BENGALURU-560 095.
                                       ... PETITIONERS
(BY SRI. ARAVIND K.V., ADV.,)

AND:

M/S NOVELL SOFTWARE DEVELOPMENT (INDIA) PVT. LTD.,
'LAUREL', BLOCK-D 65/2,
BAGMANE TECH PARK,
C.V. RAMAN NAGAR,
BYRASANDA,
BENGALURU-560 093.
                                      ...RESPONDENT
                        ---
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     THIS REVIEW PETITION IS FILED UNDER ORDER XLVII
RULE 1 READ WITH SECTION 114 OF CPC, PRAYING TO REVIEW /
RECALL THE ORDER DATED 16.01.2021 PASSED BY THIS
HON'BLE COURT IN ITA NO.271/2017.

      THIS REVIEW PETITION COMING ON FOR ADMISSION, THIS
DAY, ACTING CHIEF JUSTICE MADE THE FOLLOWING:

                          ORDER

Sri. Aravind K.V., learned counsel for the petitioner.

After hearing the learned counsel for the petitioner,

we find that the judgment dated 16.01.2021 passed in

I.T.A.No.271/2017 neither suffers from any jurisdictional

infirmity nor any error apparent on the face of the record

warranting interference of this Court in exercise of review

jurisdiction.

In the result, the review petition fails and is

dismissed.

Sd/-

ACTING CHIEF JUSTICE

Sd/-

JUDGE PMR