M/S Icds Ltd vs Deputy Commissioner Of Income Tax
2023 Latest Caselaw 922 Kant

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   IN THE HIGH COURT OF KARNATAKA AT BENGALURU

       DATED THIS THE 13TH DAY OF JANUARY, 2023

                       PRESENT

         THE HON'BLE MR. JUSTICE ALOK ARADHE

                         AND

  THE HON'BLE MR. JUSTICE HEMANT CHANDANGOUDAR

           REVIEW PETITION NO.386 OF 2021

               IN ITA NO.678-680/2017

BETWEEN:

M/S. ICDS LTD
SYNDICATE HOUSE
MANIPAL - 576 104
(REPRESENTED BY ITS MANAGING DIRECTOR
SHRI BHARATH KRISHNA NAYAK
AGED ABOUT 57 YEARS
S/O B. KRISHNA NAYAK.
                                         ...PETITIONER

(BY SRI C.R. RAGHAVENDRA, ADVCOATE)

AND:

DEPUTY COMMISSIONER OF INCOME TAX
CIRCLE-1, UDUPI RANGE
CANARA TOWERS
MISSION HOSPITAL ROAD
UDUPI - 576 101.
                                        ...RESPONDENT

(BY SRI K.V. ARAVIND, ADVOCATE)
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                              ---
     THIS REVIEW PETITION IS FILED UNDER SECTION 114
READ WITH ORDER 47 RULE 1 OF THE CPC, PRAYING TO
ALLOW THE INSTANT REVIEW PETITION AND REVIEW THE
ORDER DATED 03.08.2021 PASSED BY THIS COURT IN ITA
NO.678/2017 AND RE-HEAR THE MATTER; GRANT SUCH
OTHER CONSEQUENTIAL RELIEFS AS THIS HON'BLE HIGH
COURT MAY THINK FIT.

     THIS REVIEW PETITION COMING ON FOR ADMISSION
THIS DAY, ALOK ARADHE J., DELIVERED THE FOLLOWING:


                            ORDER

Mr. C.R. Raghavendra, learned counsel for the review

petitioner.

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

2. This petition is filed seeking review of the

judgment dated 3.8.2021 passed in ITA.No.678/2017.

3. After hearing the learned counsel appearing for

the parties, we are of the considered opinion that, judgment

dated 3.8.2021 neither suffers from any error on the face of

the record nor there is any infirmity to warrant interference

of this Court in exercise of review jurisdiction.

In the result, review petition fails and is hereby

dismissed.

Sd/-

JUDGE

Sd/-

JUDGE

HR