Rp/223/2022 Of The Pr Commissioner Of Income Tax v. M/S Mind Tree Ltd
High Court
09 Dec 2022 In favour of: Assessee
Forum / Bench
High Court · karnataka_bng_old
Parties
Rp/223/2022 Of The Pr Commissioner Of Income Tax v. M/S Mind Tree Ltd
Date of order
09 Dec 2022
Assessment year(s)
—
Outcome
Dismissed
The order — as passed by the High Court
Case summary
In Rp/223/2022 Of The Pr Commissioner Of Income Tax v. M/S Mind Tree Ltd, the High Court (2022) dismissed the appeal. The decision went in favour of the assessee.
Decision: In the result, review petition fails and is hereby dismissed.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
Digitally signedby C MALATHILocation: 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 H.T. NARENDRA PRASAD REVIEW PETITION NO.223 OF 2022
BETWEEN:
1. THE PR. COMMISSIONER OF INCOME TAX CENTRAL CIRCLE CENTRAL CIRCLE
C R BUILDING, QUEENS ROAD BENGALURU-560001 BENGALURU-560001
2. THE ASST. COMMISSIONER INCOME TAX CIRCLE-12(1) (PRESENT ADDRESS) CIRCLE-12(1) (PRESENT ADDRESS)
CENTRAL CIRCLE C R BUILDING, QUEENS ROAD BENGALURU-560001. …PETITIONERS C R BUILDING, QUEENS ROAD BENGALURU-560001. …PETITIONERS
(BY SRI.E.I. SANMATHI, ADVOCATE FOR SRI. ARAVIND K V., ADVOCATE) SRI. ARAVIND K V., ADVOCATE)
AND:
1. M/S MIND TREE LTD (FORMERLY M/S. MIND TREE CONSULTING PRIVATE LIMITED) GLOBAL VILLAGE RVCE POST, MYLASANDRA MYSORE ROAD, BENGALURU-560059 (FORMERLY M/S. MIND TREE CONSULTING PRIVATE LIMITED) GLOBAL VILLAGE RVCE POST, MYLASANDRA MYSORE ROAD, BENGALURU-560059
PAN. …RESPONDENT
(BY SRI. TATA KRISHNA., ADVOCATE)
THIS REVIEW PETITION IS FILED UNDER ORDER 47 RULE 1 OF CPC, PRAYING THIS HONBLE COURT TO I) REVIEW
/ RECALL THE ORDER DATED 17/08/2020 PASSED BY THIS HON'BLE COURT IN ITA NO. 50/2013.
THIS REVIEW PETITION COMING ON FOR ADMISSION, THIS DAY, ALOK ARADHE J, MADE THE FOLLOWING:
ORDER
Sri E.I.Sanmathi for Sri K.V.Aravind, learned counsel for the petitioners. Sri Tata Krishhna, learned counsel for respondent.
2. This review petition has been filed seeking review
of the judgment dated 17.08.2020 passed in ITA No.50/2013.
3. After hearing the learned counsel for the petitioners, we find that the impugned judgment neither suffers from any infirmity nor any error apparent on the face of the record, warranting interference of this Court in the review jurisdiction.
In the result, review petition fails and is hereby dismissed.
Sd/- JUDGE Sd/- JUDGE
CM List No.: 1 Sl No.: 9
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