Rp/157/2023 Of The Asst. Commissioner Of Income Tax v. M/S Evergreen Hardware Stores
High Court
10 Nov 2023 In favour of: Assessee
Forum / Bench
High Court · karnataka_bng_old
Parties
Rp/157/2023 Of The Asst. Commissioner Of Income Tax v. M/S Evergreen Hardware Stores
Date of order
10 Nov 2023
Assessment year(s)
—
Outcome
Dismissed
Case summary
In Rp/157/2023 Of The Asst. Commissioner Of Income Tax v. M/S Evergreen Hardware Stores, the High Court (2023) dismissed the appeal. The decision went in favour of the assessee.
Decision: Resultantly, the review petition stands dismissed.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
The order — as passed by the High Court
Digitally signedby YASHODHA NLocation: HIGHCOURT OFKARNATAKA
IN THE HIGH COURT OF KARNATAKA AT BENGALURU
DATED THIS THE 10 DAY OF NOVEMBER, 2023
PRESENT
THE HON'BLE MR. JUSTICE P.S.DINESH KUMAR
AND
THE HON'BLE MR. JUSTICE UMESH M ADIGA
REVIEW PETITION NO. 157 OF 2023
BETWEEN :
THE ASST. COMMISSIONER OF INCOME TAXCIRCLE-7(1) PRESENTLY CIRCLE-7(1)(2) BMTC BUILDING 6 BLOCK, 80 FEET ROAD KORAMANGALA BANGALORE-560 095 …PETITIONER
(BY SHRI. E.I. SANMATHI, ADVOCATE)
AND:
M/S. EVERGREEN HARDWARE STORES REPRESENTED BY ITS PARTNER SRI. MANNAN M. AERANPURWALA NO.77/78, 2 MAIN DRC POST, HOSUR ROAD CHIKKALAXMAIAH LAYOUT BANGALORE-560 029 PAN …RESPONDENT
. . . .
THIS REVIEW PETITION IS FILED UNDER XLVII RULE 1 R/W SECTION 114 OF THE CPC, PRAYING TO REVIEW/RECALL THE ORDER DATED 02.12.2022 PASSED BY THIS HON’BLE COURT IN NO. 201/2017 AND TO PASS SUCH OTHER SUITABLE ORDERS AS THIS
ITA
- 2 -
NC: 2023:KHC:40504-DB
HON’BLE COURT DEEMS FIT TO BE GRANTED IN THE FACTS AND CIRCUMSTANCES OF THE CASE IN THE INTEREST JUSTICE AND EQUITY. THIS REVIEW PETITION, COMING ON FOR ORDERS THIS DAY, P.S.DINESH KUMAR, J., MADE THE FOLLOWING:
ORDER
Heard.
2. Having considered the review petition both on delay and merits, there is no error apparent on the face of the record to review the order dated 02.12.2022. Resultantly, the review petition stands dismissed.
3. In view of dismissal of this review petition, I.A. No.1/2023 does not survive for consideration and the same is disposed of.
No costs.
Sd/- JUDGE
Sd/- JUDGE
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