Rp/168/2013 Of Commissioner Of Income Tax v. Mangalore Ganesh

IN THE HIGH COURT OF KARNATAKA AT BENGALURU|DATED THIS THE 15 DAY OF JULY 2016 PRESENT| THE HON'BLE MR.JUSTICE JAYANT PATEL AND THE HON'BLE MR.JUSTICE B MANOHAR R.P.No.168/2013 | In ITA.No.3247/2005 C/W.ITA.Nos.3246 & 3185/2006 BETWEEN‘ 1. COMMISSIONER OF INCOME TAX.NO 55/1, SHILPASHREE,VIDYARANYA COMPLEX,VISWESHWARAPURAM |MYSORE. © 2. THE DEPUTY COMMISSIONEROF INCOME TAX (ASST)SPECIAL RANGE, NO 55/1, |SHILPASHREE, VIDYARANYA COMPLEX,VISVESHWARAPURAM —MYSORE... PETITIONERS (BY SRI.E.1.SANMATHI, ADVOCATE) AND MANGALORE GANESH|BEEDI WORKS (AOP 3)BINOBA ROAD, |MYSORE. ... RESPONDENT| (BY SRI.NISHCHAL DEV, ADVOCATE). THIS REVIEW PETITION IS FILED UNDER ORDER 4//RULE 1 AND 2 OF CPC, PRAYING FOR REVIEW THE ORDER|DATED 06/08/2012 PASSED IN ITA NO.3247/2005, ON THE|FILE OF THE HON'BLE HIGH COURT OF KARNATAKA,|BANGALORE. THIS RP COMING ON FOR ORDERS THIS DAY, JAYANT|PATELJ., MADE THE FOLLOWING: ORDER The present review petition is directed against the order|dated 6[3/]August 2012 of this Court in ITA No.3247/2005 andother connected matters, whereby the questions were)answered against the Revenue and in favour of the assessee|as per the directions issued atparagraph (2) 2 |When the matter is taken up for hearing, learned|counsel appearing for the Respondent-assessee states that|after the order was passed by this Court, regular assessment|was carried out In the case of assessee and the matter was/carried up to the Hon'ble Supreme Court. The Apex Court)allowed the appeal of the assessee and in pursuance of the)said order, the Assistant Commissioner of Income Tax Nas|also passed an order dated 12-05-2016. Under these)circumstances, he submits that everything nas become)infructuous. 3.|In our view, when the assessment has taken place and|the Apex Court has passed the order dated 15-10-2015 and)pursuant thereto, the Department nas also accepted the order|of the Apex Court and nas implemented the same, no useful|purpose will be served by examining the review petition any|more. Under these circumstances, the petition is disposed ot |as having become infructuous. Sd/-_JUDGESd/-_JUDGE| Sd/-_JUDGE mpk/-*