A) Petition Is Allowed v. Income [/Ja Officer & Ors. (2003) 259 Itr 0019(Sc

Digitally signedby CHANDANAB MLocation: HighCourt ofKarnataka IN THE HIGH COURT OF KARNATAKA AT BENGALURUDATED THIS THE 11 DAY OF AUGUST, 2023.BEFORETHE HON'BLE MR JUSTICE S.R.KRISHNA KUMARREVIEW PETITION NO. 851 OF 2022 BETWEEN: 1.INCOME TAX OFFICER CIRCLE -4(3)(1),BMTC BUILDING, 80 FEET ROAD,6 BLOCK, KORMANGALA, BENGALURU-560095.BMTC BUILDING, 80 FEET ROAD,6 BLOCK, KORMANGALA, BENGALURU-560095. 2.ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-4(3)(1), BMTC BUILDING),8O FEET ROAD, 6 BLOCK,CIRCLE-4(3)(1), BMTC BUILDING),8O FEET ROAD, 6 BLOCK, KORMANGALA, BENGALURU-95. 3DY. COMMISSIONER OF INCOME TAX,CIRCLE 7(2)(1), BMTC BUILDING,80 FEET ROAD, 6 BLOCK,KORMANGALA, BENGALURU-9S5.CIRCLE 7(2)(1), BMTC BUILDING,80 FEET ROAD, 6 BLOCK,KORMANGALA, BENGALURU-9S5. 4APRL. COMMISSIONER OF INCOME TAX-4, BMTC BUILDING, 80 FEET ROAD,BMTC BUILDING, 80 FEET ROAD, 6 BLOCK, KORMANGALA, BENGALURU-95. PETITIONERS| (BY SMT.SANMATHI E.I., ADVOCATE) AND: SHRI. SYED ALEEMULLAH @ SYED ALEEM,AGED ABOUT 67 YEARS, SON OF LATE S.A.JALEEL, NO.13/14, 7 CROSS PANDURANGA NAGARA,|BANNERGHATTA ROAD, BANGALORE-69. RESPONDENT (BY SRI.LARAVIND V.CHAVAN, ADVOCATE) THIS REVIEW PETITION IS FILED UNDER ORDER 4/7 RULE 1AND 2 R/W SECTION 151 OF THE CPC PRAYING TO REVIEWJUDGEMENT DATED 18/11/2021 PASSED IN W.P.NO.19964/2021. THIS REVIEW PETITION COMING ON FOR ORDERS, THIS DAY, THE COURT MADE THE FOLLOWING: ORDER This Review Petition by the review petitioners is directed|against the impugned order dated 18.11.2021 passed by this.Court in W.P.No.19964/2021, whereby the said writ petition.was disposed of as under: 8. In the result, I pass the following order: | a) Petition is allowed.| D) Impugned assessment order at Annexure-H|dated 29.09.2019 is hereby quashed. The matter is.remitted.packCO.respondent.No. 1for.reconsiderationafresnbearing|In|mindtneaforesaid decisions of this Court referred to a body.of this order as well as the procedure laid down by|the Hon'ble Apex Court in the case of)GKNDriveshafts (India) Ltd.Vs. income [/jaOfficer & ORS. (2003) 259 ITR 0019(SC) All rival contentions between the_ partiesincluding the applicability/non-applicability of tne.aforesaidCGeCISIONSare|kept.Open,|CO.be|adjudicated upon by respondent No.1i- AssessingAuthority. The petitioner is hereby directed to withdraw|the appeal in CIT(A) Bengaluru-4/10298/2019-20|Academic Year 2012-13 before the Appellate|Authority within a period of three weeks from the|date of receipt of certified copy of this order,w 2. The impugned order also indicates that one of the)judgments recorded in the body of the order is the decision ofthis Court in the case ofSYED ALEEMULLAH @ SYED ALEEMVS. DY. COMMISSIONER OF INCOME-TAX passed in ITA No.677/2017 DATED 08.04.2021. The main grievance of thereview petitioners is that the said decision is cnallenged by.them and consequently, the impugned order deserves to be.modified. 3. Per contra, learned counsel for the respondent submits|that there is no merit in the petition and that the same is liable|to be dismissed. 4. In view of the aforesaid facts and circumstances, since|the review petitioners-Revenue nas challenged the order of this|Court In|Syed Aleem's case supraby preferring a Review.Petition, I deem it just and appropriate to clarify the impugnedorder by directing the review petitioners to reconsider the|matter afresn in accordance with: law. 5. Subject to the aforesaid directions, the Review Petition|stands disposed of. Sd/-|JUDGE| JTR.List No.: 19 S| No.: 3)