Rp/218/2024 Of The Commissioner Of Income Tax v. Sunil Kumar Sharma

Digitallysigned bySUMATHYKANNANLocation:High Courtof Karnataka IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 25 DAY OF OCTOBER, 2024 PRESENT THE HON'BLE MR JUSTICE K.SOMASHEKAR AND THE HON'BLE MR JUSTICE RAJESH RAI K REVIEW PETITION NO. 218 OF 2024INWRIT APPEAL NO.831 OF 2022 BETWEEN: 1. THE COMMISSIONER OF INCOME TAX (APPEAL)-11, BENGALURU (APPEAL)-11, BENGALURU OFFICE OF THE COMMISSIONER OF INCOME TAX (APPEALS)-11 INCOME TAX (APPEALS)-11 ROOM NO 322, 3 FLOOR CENTRAL REVENUE BUILDING QUEENS ROAD, BENGALURU - 560001. QUEENS ROAD, BENGALURU - 560001. 2. THE DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1(4), C.R.BUILDING QUEENS ROAD, BENGALURU - 560001. CENTRAL CIRCLE-1(4), C.R.BUILDING QUEENS ROAD, BENGALURU - 560001. 3. THE JOINT / ADDITIONAL COMMISSIONER OF INCOME TAX, CENTRAL RANGE-1 C.R.BUILDING, QUEEN’S ROAD BENGALURU - 560001. INCOME TAX, CENTRAL RANGE-1 C.R.BUILDING, QUEEN’S ROAD BENGALURU - 560001. 4. THE PR. COMMISSIONER OF INCOME TAX (CENTRAL), C.R.BUILDING QUEEN’S ROAD, BENGALURU - 560001. (CENTRAL), C.R.BUILDING QUEEN’S ROAD, BENGALURU - 560001. 5. THE DIRECTOR GENERAL OF INCOME TAX (INVESTIGATION-1), C.R.BUILDING QUEENS ROAD, BENGALURU - 560001. (INVESTIGATION-1), C.R.BUILDING QUEENS ROAD, BENGALURU - 560001. - 2 - (BY SRI. Y V RAVIRAJ- ADVOCATE) AND: SUNIL KUMAR SHARMA S/O SRI D P SHARMA AGED ABOUT 45 YEARS NO. 328, TIPPU SULTHAN PALACE ROAD KALASIPALYAM, BENGALURU - 560 002. …RESPONDENT THIS REVIEW PETITION FILED UNDER ORDER XLVII RULE 1 READ WITH SECTION 114 OF THE CODE OF CIVIL PROCEDURE, PRAYING TO REVIEW THE ORDER DATED 22.01.2024 PASSED BY THIS HON’BLE COURT IN WA NO.831/2022. THIS REVIEW PETITION, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR JUSTICE K.SOMASHEKAR AND HON'BLE MR JUSTICE RAJESH RAI K ORAL ORDER (PER: HON'BLE MR JUSTICE K.SOMASHEKAR) This Review Petition has been filed by the petitioners / Commission of Income Tax and others, seeking review of the order dated 22.01.2024 passed by this Court in W.A.No.831/2022 vide Annexure-“A”. 2. Whereas learned counsel Shri Y.V. Raviraj for petitioners is present before Court and submits that against the said judgment dated 22.01.2024, an appeal was preferred before the Hon’ble Supreme Court of India, in SLP (Civil) Diary No.21526/2024 and that the aforesaid SLP has been dismissed of by the Hon’ble Apex Court by order dated 20.08.2024. Copy of the same has been furnished by the learned counsel for the petitioners, for the purpose of reference. 3. In view of the dismissal of the SLP filed before the Hon’ble Apex Court, there is no consequence to proceed further in this matter. Therefore, this Review Petition stands dismissed. Consequently, I.A.No.1/2024 also stands disposed of. Sd/- JUDGE (K.SOMASHEKAR) Sd/- (RAJESH RAI K) JUDGE