Pr Commissioner Of Income Tax-7 vs Laxmipat Dudheria (Huf)
2023 Latest Caselaw 8389 Kant

Karnataka High Court

Pr Commissioner Of Income Tax-7 vs Laxmipat Dudheria (Huf) on 24 November, 2023

Author: P.S.Dinesh Kumar

Bench: P.S.Dinesh Kumar

                                           -1-
                                                     NC: 2023:KHC:42602-DB
                                                           RP No. 7 of 2022




                   IN THE HIGH COURT OF KARNATAKA AT BENGALURU

                     DATED THIS THE 24TH DAY OF NOVEMBER, 2023

                                         PRESENT

                     THE HON'BLE MR. JUSTICE P.S.DINESH KUMAR
                                            AND
               THE HON'BLE MR. JUSTICE SACHIN SHANKAR MAGADUM

                            REVIEW PETITION NO. 7 OF 2022

              BETWEEN :

              1.    PR. COMMISSIONER OF
                    INCOME TAX-7, BMTC COMPLEX
                    KORAMANGALA
                    BANGALORE

              2.    THE ASSISTANT COMMISSIONER
                    OF INCOME TAX
                    CIRCLE-7(1)(2), BMTC COMPLEX
                    KORAMANGALA
                    BENGALURU                                  ...PETITIONERS

              (BY SHRI. E.I. SANMATHI, STANDING COUNSEL)
Digitally signed  [THROUGH VIDEO CONFERENCE]
by YASHODHA N
Location: HIGH
COURT OF
                 AND :
KARNATAKA
              LAXMIPAT DUDHERIA (HUF)
              NO.66, NAVNIKETAN
              K.R.ROAD, BASAVANGUDI
              BENGALURU -4
              PAN. AJTPJ9834 B                               ...RESPONDENT

              (BY SHRI. DAN D'SILVA FOR
                  SHRI. K.R. PRADEEP, ADVOCATES)
                                           ....
                    THIS REVIEW PETITION IS FILED UNDER ORDER 47 RULE 1 AND 2
              R/W SECTION 114 OF CPC, PRAYING TO REVIEW THE JUDGMENT DATED
              18.08.2021 PASSED IN ITA NO.223/2020 AND TO PASS SUITABLE
                             -2-
                                       NC: 2023:KHC:42602-DB
                                            RP No. 7 of 2022




ORDERS THAT 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 REVIEW PETITION, COMING ON FOR ADMISSION, THIS DAY,
P.S.DINESH KUMAR J., MADE THE FOLLOWING:


                           ORDER

Heard Shri. E.I. Sanmathi, learned Standing Counsel for

the petitioners and Shri. Dan D'Silva, learned Advocate for the

respondent.

2. Shri. Sanmathi, adverting to Annexure - C (Office

Memorandum dated 16.09.2019 issued by the Ministry of

Finance, Department of Revenue, Central Board of Direct

Taxes) pointed out that the order impugned in this review

petition has been dismissed on the ground that the tax effect

is less than Rupees One Crore and the said bar does not apply

to the instant case.

3. We have perused the Circular. Shri. Sanmathi is

right in his submission. Therefore, this review petition merits

consideration. Hence, the following:

NC: 2023:KHC:42602-DB

ORDER

(a) Review petition is allowed.

(b) ITA No.223/2020 is restored on Board and Registry

shall place it before the roster Bench.

No costs.

Sd/-

JUDGE

Sd/-

JUDGE

SPS