M/S Garden City Education Trust vs The Deputy Director
2024 Latest Caselaw 3935 Kant

Karnataka High Court

M/S Garden City Education Trust vs The Deputy Director on 8 February, 2024

Author: P.S.Dinesh Kumar

Bench: P.S.Dinesh Kumar

                                            -1-
                                                     NC: 2024:KHC:5465-DB
                                                      RP No. 253 of 2023




                 IN THE HIGH COURT OF KARNATAKA AT BENGALURU

                     DATED THIS THE 8TH DAY OF FEBRUARY, 2024

                                       PRESENT

                 THE HON'BLE MR P.S.DINESH KUMAR, CHIEF JUSTICE

                                            AND

                      THE HON'BLE MR JUSTICE UMESH M ADIGA

                         REVIEW PETITION NO. 253 OF 2023

              BETWEEN:

                  M/S GARDEN CITY EDUCATION TRUST
                  NO 628/C, 11TH CROSS,
                  PRESENTLY AT GCC HOUSE,
                  340, 5TH MAIN,
                  INDIRANAGAR 1ST STAGE,
                  BENGALURU - 560 038,
                  REPRESENTED BY ITS
                  VICE PRESIDENT - FINANCE
                  MR.NAINAN P. OOMMEN
                  AGED ABOUT 73 YEARS
                  S/O LATE MR.P.N.OOMMEN
Digitally signed                                             ...PETITIONER
by YASHODHA N
                 (BY SHRI A.SHANKAR, ADVOCATE FOR
Location: HIGH
COURT OF          SMT.JINITA CHATTERJEE, ADVOCATE)
KARNATAKA
              AND:


                  THE DEPUTY DIRECTOR
                  OF INCOME TAX (EXEM)
                  CIRCLE 17(1), 4TH FLOOR
                  UNITY BUILDING ANNEXE
                  MISSION ROAD
                  BENGALURU - 560 027
                                                            ...RESPONDENT
                                -2-
                                        NC: 2024:KHC:5465-DB
                                         RP No. 253 of 2023




       THIS REVIEW PETITION FILED UNDER ORDER XLVII RULE
1 READ WITH SECTION 114 OF THE CPC, PRAYING TO A)
REVIEW THE JUDGMENT DATED 28TH OCTOBER 2022 PASSED IN
ITA NO.66/2017 FOR ASSESSMENT YEARS 1995-1996 TO 1998-
1999; II. PASS SUCH OTHER SUITABLE ORDERS AS THIS
HONBLE COURT DEEMS FIT TO BE GRANTED ON THE FACTS
AND CIRCUMSTANCES OF THE CASE IN THE INTEREST OF
JUSTICE AND EQUITY.

       THIS REVIEW PETITION, COMING ON FOR ORDERS, THIS
DAY, CHIEF JUSTICE MADE THE FOLLOWING:


                           ORDER

This Court has dismissed the appeal in I.T.A.No.66 of

2017 vide order dated 28.10.2022. The same was

challenged before the Apex Court in Special Leave to

Appeal (c) Nos.6925-6928 of 2023 and a review petition

was filed before this Court in R.P.No.31 of 2023 and the

same has been dismissed as withdrawn vide order dated

03.03.2023.

2. Shri A.Shankar, learned Senior advocate for the

Review Petitioner submitted that review petition was

withdrawn and an appeal was filed before the Apex Court.

NC: 2024:KHC:5465-DB

3. The order dated 17.04.2023 passed by the Apex

Court in Special Leave to Appeal (c) Nos.6925-6928 of

2023 reads as under:

"Heard learned counsel for the petitioner. We are not inclined to interfere with the impugned judgment and order of the High Court.

The special leave petitions are dismissed. Pending applications, if any, are disposed of".

4. Shri Shankar, submitted that in identical

circumstance in the case of KHODAY DISTILLERIES

LIMITED Vs. SRI MAHADESHWARA SAHAKAR SAKKARE

KARKHANE LIMITED (2019) 4 SCC 376, the Apex Court

has held that a review petition is maintainable.

5. We may record that petitioner had already filed

a review petition in R.P.No.31 of 2023 and the same has

been dismissed as noted above. Therefore, in our opinion,

the benefit of the authority in the case of KHODAY

NC: 2024:KHC:5465-DB

DISTILLERIES is not applicable to the facts of this case.

Hence, Review Petition is dismissed.

No costs.

Sd/-

CHIEF JUSTICE

Sd/-

JUDGE

DH