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Rp/100131/2017 Of The Commissioner Of Income Tax (Appeals) v. Sri. Virupaxling Co-Operative Credit Society Ltd

High Court 16 Sep 2019 In favour of: Assessee

Forum / Bench

High Court · karhcdharwad

Parties

Date of order

16 Sep 2019

Assessment year(s)

—

Outcome

Dismissed

The order — as passed by the High Court

Case summary

In Rp/100131/2017 Of The Commissioner Of Income Tax (Appeals) v. Sri. Virupaxling Co-Operative Credit Society Ltd, the High Court (2019) dismissed the appeal. The decision went in favour of the assessee.

Decision: The review petition is dismissed as it does not survive for consideration.

Summary auto-generated from the order below — read the full judgment for the complete reasoning.

IN THE HIGH COURT OF KARNATAKA DHARWAD BENCH DATED THIS THE 16 DAY OF SEPTEMBER, 2019 PRESENT THE HON’BLE MR.JUSTICE S.N. SATYANARAYANA AND THE HON’BLE MR.JUSTICE P.G.M. PATIL R.P. No.100131/2017(in ITA No.100063/2014) BETWEEN 1.THE COMMISSIONER OF INCOME TAX (APPEALS), 3 FLOOR, PHIROZ KHIMJI COMPLEX, OPPOSITE TO CIVIL HOSPITAL, DR.AMBEDKAR ROAD, BELAGAVI-590001. 2.THE INCOME TAX OFFICER, WARD NO.1, NIPPANI, TALUK: CHIKKODI, DIST: BELAGAVI. ...PETITIONERS (BY SRI. Y.V. RAVIRAJ, ADVOCATE) ANDSRI. VIRUPAXLING CO-OPERATIVE CREDIT SOCIETY LTD., NIPPANI, TALUK: CHIKKODI, DISTRICT: BELAGAVI, BY ITS SECRETARY, SHRI.DEELIP KHANU KORE, AGED: MAJOR, R/O: NIPPANI, TALUK: CHIKKODI, DIST: BELAGAVI. ...RESPONDENT THIS REVIEW PETITION IS FILED UNDER ORDER 47 RULE 1 OF CPC, PRAYING TO REVIEW THE ORDER DTD: 21.09.2015 PASSED IN THE ITA NO.100063/2014 ON THE FILE OF HON'BLE HIGH COURT OF KARNATAKA, DHARWAD BENCH AT DHARWAD. THIS REVIEW PETITION COMING ON FOR ORDERS THIS DAY, S.N. SATYANARAYANA, J., MADE THE FOLLOWING: ORDER The learned counsel for the petitioners would bring to the notice of this Court that, the order under review is covered by the Circular No.3/2018 dated 11.07.2018 issued by the Central Board of Direct Taxes (the Board) and its amendment dated 20.08.2018. Therefore, this review petition does not survive for consideration. His submission is placed on record. A memo is also filed by the petitioners for withdrawal. Same is taken on record. The review petition is dismissed as it does not survive for consideration. In view of dismissal of the review petition, all pending I.A’s, if any, do not survive for consideration. Sd/- JUDGE MBS/- Sd/- JUDGE

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