The Commissioner Of Income Tax vs M/S Bangalore Water Supply And ...
2022 Latest Caselaw 13155 Kant

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 IN THE HIGH COURT OF KARNATAKA AT BENGALURU

      DATED THIS THE 18TH DAY OF NOVEMBER 2022

                        PRESENT

        THE HON'BLE MR. JUSTICE ALOK ARADHE

                          AND

     THE HON'BLE MR.JUSTICE H.T. NARENDRA PRASAD

                  R.P. No.305 OF 2022
BETWEEN:

1.      THE COMMISSIONER OF INCOME-TAX
        INTERNATIONAL TAXATION
        4TH FLOOR, BMTC BUILDING
        6TH BLOCK, 80 FEET ROAD
        KORAMANGALA, BENGALURU-560 095.

2.      THE INCOME TAX-OFFICER
        INTERNATIONAL TAXATION
        WARD-19(1), PRESENT ADDRESS
        4TH FLOOR, BMTC BUILDING
        6TH BLOCK, 80 FEET ROAD
        KORAMANGALA, BENGALURU-560 095.

                                        ... PETITIONERS
(BY MR. K.V. ARAVIND, ADV.,)

AND:

M/S. BANGALORE WATER SUPPLY AND
SEWERAGE BOARD
1ST FLOOR, KAVERI BHAVAN
KEMPE GOWDA ROAD
BENGALURU-560009.
                                   ... RESPONDENT
(NOTICE NOT ORDERED IN R/O RESPONDENT)
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      THIS R.P. IS FILED UNDER ORDER 47 RULE 1 OF CPC,
PRAYING TO REVIEW/RECALL THE ORDER DATED
24.08.2020 PASSED BY THIS HON'BLE COURT IN ITA
NO.148/2011. TO PASS SUCH OTHER SUITABLE ORDERS
AS THIS HON'BLE COURT DEEMS FIT TO BE GRANTED IN
THE FACTS AND CIRCUMSTANCES OF THE CASE IN THE
INTEREST OF JUSTICE AND EQUITY.

    THIS R.P. COMING ON FOR ORDERS, THIS DAY,
ALOK ARADHE J., MADE THE FOLLOWING:

                        ORDER

Mr.K.V.Aravind, learned counsel for the revenue.

Heard.

This petition has been filed seeking review of the

judgment dated 24.08.2020 passed in ITA

No.26/2011, the ground urged in the review petition

have been considered by division bench of this court

in CIT VS. BHARAT HOTELS LTD', 384 ITR 77

(KARNATAKA), which has been relied upon by this

court while deciding the aforesaid ITA.

After hearing learned counsel for the petitioner ,

the order of which review is sought does not suffer

from any infirmity nor any error apparent on the face

of the record warranting interference of this court in

exercise of review jurisdiction.

Accordingly, the re-view petition fails and is

hereby dismissed.

Sd/-

JUDGE

Sd/-

JUDGE

SS