Rp/239/2023 Of The Chief Commissioner Of Income Tax v. Mr Mahaboob Saab Moula Shariff

Digitallysigned byNARASIMHAMURTHYVANAMALALocation:HIGHCOURT OFKARNATAKA IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 8 DAY OF AUGUST, 2023 BEFORE THE HON'BLE MR JUSTICE B M SHYAM PRASAD REVIEW PETITION NO. 239 OF 2023 BETWEEN: 1.THE CHIEF COMMISSIONER OF INCOME TAX BENGALURU C.R. BUILDING, NO. 1, QUEEN'S ROAD, BANGALORE-560001 BENGALURU C.R. BUILDING, NO. 1, QUEEN'S ROAD, BANGALORE-560001 2.THE PR. COMMISSIONR OF INCOME -TAX BANGALORE-3 C.R. BUILDING NO.1, QUEEN'S ROAD, BANGALORE-560001. BANGALORE-3 C.R. BUILDING NO.1, QUEEN'S ROAD, BANGALORE-560001. 3.THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLR-1(3) CENTRAL REVENUE BUILDING, QUEEN'S ROAD, BANGALURU-560001. CENTRAL CIRCLR-1(3) CENTRAL REVENUE BUILDING, QUEEN'S ROAD, BANGALURU-560001. 4.THE TAX RECOVERY OFFICER CENTRAL REVENUE BUILDING, QUEEN'S ROAD, BANGALURU-560001.CENTRAL REVENUE BUILDING, QUEEN'S ROAD, BANGALURU-560001. …PETITIONERS (BY SRI. DILIP M., ADVOCATE) AND: MR MAHABOOB SAAB MOULA SHARIFF S/O MAHABOOB SAB, R/A NO.24, OLD NO.42, R K TERMINUS, BELLARY ROAD, GANGA NAGAR, BANGALORE -560032 PAN. AOWPM 4953N AGED ABOUT 44 YEARS, …RESPONDENT THIS REVIEW PETITION IS FILED UNDER ORDER XLVII, RULE 1 R/W SECTION 114 OF CPC, PRAYING TO REVIEW/RECALL THE ORDER DATED 09/03/2023 PASSED BY THIS HONBLE COURT IN W.P. NO. 5210/2023. THIS PETITION, COMING ON FOR ORDERS, THIS DAY, THE COURT MADE THE FOLLOWING: ORDER The writ petition in W.P.No.5210/2023 is disposed of on 09.03.2023 permitting the third respondent to reframe assessment for the assessment year 2021 - 2022 within a period of six [6] weeks from the petitioner's first date of appearance after the order but with due opportunity to the petitioner. The petition is thereafter listed "For Being Spoken To" on certain clarifications sought for by the learned counsel for the petitioner. The present review petition is filed essentially contending that six [6] weeks permitted would not be sufficient to reframe the assessment. However, Sri. M.Dilip, the learned Standing counsel for the petitioner, now places on record a copy of the assessment order dated 17.05.2023. It is seen from this order that the date of first appearance for the petitioner was on 05.04.2023, and the re-assessment proceedings are completed on 17.05.2023. In the aforesaid circumstances, no further orders are required, and the review petition therefore stands disposed of. In view of disposal of the review petition, the pending application/s does not survive for consideration, and the same stands disposed of. Sd/- JUDGE RB