In Cit v. Bharat Hotels Ltd’, 384 Itr 77
High Court
18 Nov 2022 In favour of: Assessee
Forum / Bench
High Court · karnataka_bng_old
Parties
In Cit v. Bharat Hotels Ltd’, 384 Itr 77
Date of order
18 Nov 2022
Assessment year(s)
—
Outcome
Dismissed
The order — as passed by the High Court
Case summary
In In Cit v. Bharat Hotels Ltd’, 384 Itr 77, the High Court (2022) dismissed the appeal. The decision went in favour of the assessee.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
IN THE HIGH COURT OF KARNATAKA AT BBNGALURUDATRBD THIS THE 1 DAY OF NOVEMBER 2022|
PRESENT
THERE HON’BLE MR. JUSTICKHK ALOK ARA
AN ]
THR HON’BLE MR.JUSTICEK H.T. NARENDRA PRASAD
R.P. No.261 OF 2022
BBRIWHRE
1. THR DIRBCTOR OF INCOME TAXINTERNATIONAL TAXATIONPRESENT ADDRESSTHR COMMISSIONER OF INCOME-TAXINTERNATIONAL TAXATION4TH FLOOR, BMTC BUILDINGOTH BLOCK, 80 FEET ROADKORMANGALA, BENGALURU-5S60095.INTERNATIONAL TAXATIONPRESENT ADDRESSTHR COMMISSIONER OF INCOME-TAXINTERNATIONAL TAXATION4TH FLOOR, BMTC BUILDINGOTH BLOCK, 80 FEET ROADKORMANGALA, BENGALURU-5S60095.
2 £THR INCOME TAX OFFICERINTERNATIONAL TAXATIONWARD-19 (1), PRESENT ADDRESS|4TH FLOOR, BMTC BUILDING6TH BLOCK, 80 FEET ROADKORMANGALA, BENGALURU-5S60095.INTERNATIONAL TAXATIONWARD-19 (1), PRESENT ADDRESS|4TH FLOOR, BMTC BUILDING6TH BLOCK, 80 FEET ROADKORMANGALA, BENGALURU-5S60095.
(BY MR. K.V. ARAVIND, ADV..,)
_.. PHTITIONERS
AND:
THR BXBCUTIVE BNGINEBR.NO.1, CAUVERY DIVISION|
M/S BANGALORE WATER SUPPLY|
AND SEWKRAGHK BOARDNO.720, 460TH CROSS, 8TH BLOCKJAYANAGAR, BENGALU RU-560070.
— RBSPONDENT
(NOTICE NOT ORDERED IN R/O RESPONDENT)
THIS REVIEW PEITTION IS FILED UNDER ORDER 47RULE 1 OF CPC, PRAYING TO REVIEW / RECALL THE ORDER|DATED 24/08/2020 PASSED BY THIS HONBLE COURT IN ITA|NO.1606/2011. TO PASS SUCH OTHER SUITABLE ORDERS|AS THIS HONBLE COURT DEEBEMS FIT TO BR GRANTBD ITHE FACTS AND CIRCUMSTANCES OF THE CASH IN THE!INTEREST OF JUSTICE AND EQUITY.
THIS REVIEW PETITION COMING ON FOR ADMISSION,|THIS DAY,ALOK ARADHE J.,MADE THK FOLLOWING:
ORDER
Mr.K.V.Aravind, learned counsel for the revenue.
Heard.
This petition has been filed seeking review of thejudgmentdatedI4 OS$.2020passedinITA
No.26/2011, the ground urged in the review petitionhave been considered by division bench of this court)
in CIT VS. BHARAT HOTELS LTD’, 384 ITR 77
(KARNATAKA), which has been relied upon by this|court while deciding the aforesaid ITA.
Aiter hearing learned counsel for the petitioner ,
the order of which review is sought does not suffer,
from any infirmity nor any error apparent on the faceof the record warranting interference of this court inexercise of review jurisdiction.
Accordingly, the re-view petition fails and is.hereby dismissed.
Sd/-.
JUDGE|
Sd/-.JUDGE|
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