Rp/136/2022 Of The Commissioner Of Income Tax-1 v. Ingersoll-Rand (India) Ltd

Digitally signed byPADMAVATHI B KLocation: HIGHCOURT OFKARNATAKA IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 9 DAY OF DECEMBER, 2022 PRESENT THE HON'BLE MR JUSTICE ALOK ARADHE AND THE HON'BLE MR JUSTICE M.NAGAPRASANNA REVIEW PETITION NO. 136 OF 2022 BETWEEN: 1. THE COMMISSIONER OF INCOME TAX-1 PRESENT ADDRESS THE PR. COMMISSIONER OF INCOME TAX-3, 5 FLOOR, BMTC BUILDING, 6 BLOCK, 80 FEET ROAD, KORAMANGALA, BENGALURU-560095. 2. THE DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 6(3), PRESENT ADDRESS CIRCLE 6(3), PRESENT ADDRESS DCIT, CIRCLE-3(1)(1), 2 FLOOR, BMTC BUILDING, 6 BLOCK, 80 FEET ROAD, KORAMANGALA, BENGALURU-560095. …PETITIONERS (BY SRI. E.I.SANMATHI, ADVOCATE FOR SRI. ARAVIND K.V., ADVOCATE) AND: INGERSOLL-RAND (INDIA) LTD., PLOT NO.35, KIADB INDUSTRIAL AREA, BIDADI, BENGALURU-562109, (REP. BY ITS COMPANY SECRETARY MR. P.R. SHUNHAKAR) …RESPONDENT THIS REVIEW PETITION IS FILED UNDER ORDER 47 RULE 1 OF CPC, PRAYING TO REVIEW / RECALL THE ORDER DATED 11.03.2020 PASSED BY THIS HON'BLE COURT IN ITA NO.6/2011. THIS PETITION, COMING ON FOR ORDERS, THIS DAY, NAGAPRASANNA J., MADE THE FOLLOWING: ORDER The revenue has preferred the subject review petition seeking review of an order passed by this Court in I.T.A.No.6/2011, disposed on 11.03.2020. 2. A perusal at the averments in the review petition would indicate that no ground is putforth by the petitioners for a review of the order on the score that the order suffers from an error apparent on the face of the record. The only ground discernible from the averments in the petition is that, the Tribunal had committed an error in passing the order. This is what is considered and rejected while passing the order. Therefore, entertaining the review petition would be rehearing the matter all over again, without seeking such a review. 4. The review petition lacking in merit, stands dismissed. Sd/- JUDGE Sd/- JUDGE nvj List No.: 1 Sl No.: 2