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Indian Institute Of Science vs The Dy. Commissioner Of Income Tax
2023 Latest Caselaw 2001 Kant

Citation : 2023 Latest Caselaw 2001 Kant
Judgement Date : 24 March, 2023

Karnataka High Court
Indian Institute Of Science vs The Dy. Commissioner Of Income Tax on 24 March, 2023
Bench: Alok Aradhe, Hemant Chandangoudar
                                          -1-
                                                     RP No.683 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.683 OF 2022
               BETWEEN:

               1.    INDIAN INSTITUTE OF SCIENCE
                     SCIENCE INSTITUTE POST OFFICE
                     BENGALURU 560012
                     REP. BY ITS REGISTRAR
                     MS. INDULMATI SRINIVASAM.
                                                           ...PETITIONER
               (BY MS. KAVITHA JHA, ADV., FOR
Digitally          MR. PRASHANTH KUMAR D, ADV.,)
signed by
RUPA V         AND:
Location:
High Court     1.    THE DY. COMMISSIONER OF INCOME TAX
of Karnataka
                     (TDS), CIRCLE, 16(2)
                     BENGALURU, KARNATAKA 560032.
                                                          ...RESPONDENT

                    THIS REVIEW PETITION IS FILED UNDER ORDER 47
               RULE 1 R/W SECTION 114 OF CPC, PRAYING TO ALLOW THE
               REVIEW PETITION BY REVIEWING THE JUDGMENT DATED
               14/07/2021 PASSED BY THIS HONBLE COURT IN ITA NO.
               277/2015 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.683 of 2022




                             ORDER

This petition has been filed seeking review of the

judgment dated 14.07.2021 passed in ITA

No.277/2015.

2. 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.

3. After hearing learned counsel for the

petitioner at length in our considered opinion, the

judgment dated 14.07.2021 passed in ITA

No.277/2015 neither suffers from jurisdictional

infirmity nor any error apparent on the face of the

RP No.683 of 2022

record, warranting interference of this court in

exercise of review jurisdiction.

In the result, the petition fails and is hereby

dismissed.

Sd/-

JUDGE

Sd/-

JUDGE

SS

 
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