Indian Institute Of Science vs Asst. Commissioner Of Income Tax
2023 Latest Caselaw 2000 Kant

                                            -1-
                                                       RP No.702 of 2022




                      IN THE HIGH COURT OF KARNATAKA AT BENGALURU
                          DATED THIS THE 24TH DAY OF MARCH, 2023
                                         PRESENT
                           THE HON'BLE MR. JUSTICE ALOK ARADHE
                                            AND
                      THE HON'BLE MR. JUSTICE HEMANT CHANDANGOUDAR
                              REVIEW PETITION NO.702 OF 2022
                 BETWEEN:

                 1.    INDIAN INSTITUTE OF SCIENCE
                       SCIENCE INSTITUTE POST OFFICE
                       BANGALORE-560012
                       REPRESENTED BY ITS REGISTRAR
                       CAPT. SRIDHAR WARRIER.
Digitally                                                   ...PETITIONER
signed by
RUPA V           (BY MS. KAVITHA JHA, ADV., FOR
Location: High       MR. PRASHANTH KUMAR D, ADV.,)
Court of
Karnataka
                 AND:

                 1.    ASST. COMMISSIONER OF INCOME TAX
                       (TDS), CIRCLE 16(2)
                       BANGALORE, KARNATAKA.-560032.
                                                          ...RESPONDENT
                        THIS REVIEW PETITION IS FILED UNDER SECTION 114
                 R/W ORDER 47 RULE 1 OF CPC, PRAYING TO ALLOW THE
                 REVIEW PETITION BY REVIEWING THE JUDGEMENT DATED
                 14/07/2021 PASSED BY THIS HONBLE COURT IN ITA NO.
                 661/2016 IN THE INTEREST OF JUSTICE.       GRANT SUCH
                 OTHER AND FURTHER RELIEFS, AS THIS HONBLE COURT
                 DEEMS FIT IN THE FACTS AND CIRCUMSTANCES OF THE
                 CASE AND IN THE INTEREST OF JUSTICE AND EQUITY.

                        THIS PETITION COMING ON FOR ADMISSION, THIS DAY,
                 ALOK ARADHE J., MADE THE FOLLOWING:
                            -2-
                                        RP No.702 of 2022




                         ORDER

This petition has been filed seeking review of the

judgment dated 14.07.2021 passed in ITA

No.661/2016.

Learned counsel for the petitioner has read some

paragraphs from our judgment as well as some

paragraphs of the review petition.

However, in our considered opinion, she has

failed to point out as to how the judgment suffers

from an error of the face of the record.

After hearing learned counsel for the petitioner at

length in our considered opinion, the judgment dated

14.07.2021 passed in ITA No.661/2016 neither suffers

from jurisdictional infirmity nor any error apparent on

the face of the record, warranting interference of this

court in exercise of review jurisdiction.

RP No.702 of 2022

In the result, the petition fails and is hereby

dismissed.

Sd/-

JUDGE

Sd/-

JUDGE

SS