Pr Commissioner Of Income Tax - 4 vs Smt Parvathama
2024 Latest Caselaw 4848 Kant

Karnataka High Court

Pr Commissioner Of Income Tax - 4 vs Smt Parvathama on 16 February, 2024

Author: R Devdas

Bench: R Devdas

                                         -1-
                                                 NC: 2024:KHC:6813-DB
                                                   RP No. 152 of 2020




                   IN THE HIGH COURT OF KARNATAKA AT BENGALURU

                     DATED THIS THE 16TH DAY OF FEBRUARY, 2024

                                      PRESENT
                         THE HON'BLE MR JUSTICE R DEVDAS
                                        AND
                   THE HON'BLE MR JUSTICE ANANT RAMANATH HEGDE
                         REVIEW PETITION NO. 152 OF 2020
                                         IN
                               I T A NO. 103 OF 2018
              BETWEEN:
              1.  PR. COMMISSIONER OF INCOME TAX - (4),
                  BMTC COMPLEX, KORMANGALA, BANGALORE.
              2. INCOME TAX OFFICER,
                  WARD 4 (2) (3), BENGALURU.
                                                        ...PETITIONERS
              (BY SRI SANMATHI E I, ADVOCATE)
              AND:
              SMT PARVATHAMA,
              NO.25 MUNNEKOLALU,
Digitally
signed by     MARATHAHALLI, BANGALORE-560037,
PRAMILA G V   PAN-ASLPP 1928R.
Location:
HIGH COURT                                             ...RESPONDENT
OF            (BY SRI LIKITH R P, ADVOCATE)
KARNATAKA
                   THIS REVIEW PETITION IS FILED UNDER ORDER 47 RULE
              1 READ WITH SECTION 114 OF CPC PRAYING TO:
                   1. REVIEW THE JUDGMENT DATED 30.08.2019 IN ITA
              NO.103/2018 AND RESTORE THE APPEAL OF THE PETITIONER-
              APPELLANT TO BE HEARD INDEPENDENTLY AFRESH.
                   2. TO PASS SUITABLE 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.
                                    -2-
                                                NC: 2024:KHC:6813-DB
                                                 RP No. 152 of 2020




     THIS PETITION COMING ON FOR FURTHER ORDERS THIS
DAY R DEVDAS J., MADE THE FOLLOWING:
                                  ORDER

This Review Petition was filed at the hands of the revenue

having regard to the liberty reserved by this Court in its order

dated 30.08.2019 permitting the appellants to seek revival of

the appeal, if it is found that the matter falls within the

exception carved out in Clause 10 of Circular Bearing

No.3/2018.

2. It is the contention of the revenue which has filed the

Review Petition that since this case falls under the exception

carved out in Clause 10, the order passed by this Court had to

be recalled while restoring the appeal.

3. However, inspite of sufficient time being granted to

the Review petitioners to furnish the information relating to the

revenue audit objection to sustain the contention of the

revenue that this case falls under the exception, the Review

petitioners are unable to furnish the documents to support its

contention.

NC: 2024:KHC:6813-DB

3. In that view of the matter, the Review Petition

stands dismissed.

4. However, at the request of the learned counsel for

the revenue, once again liberty is reserved to the revenue to

seek revival of this order after necessary documents are

obtained by the revenue, which would show that this case falls

under the exception in Clause 10 of the Circular Bearing No.3 of

2018.

Sd/-

JUDGE

Sd/-

JUDGE

BRN