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Rp/257/2022 Of Commissioner Of Income Tax v. M/S. Shaw Wallace Distilleries Ltd

High Court 26 May 2023 In favour of: Assessee

Forum / Bench

High Court · karnataka_bng_old

Parties

Date of order

26 May 2023

Assessment year(s)

—

Outcome

Dismissed

Case summary

In Rp/257/2022 Of Commissioner Of Income Tax v. M/S. Shaw Wallace Distilleries Ltd, the High Court (2023) 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.

The order — as passed by the High Court

Digitallysigned by CMALATHILocation:High Court ofKarnataka IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 26 DAY OF MAY, 2023 PRESENT THE HON'BLE MR JUSTICE ALOK ARADHE AND THE HON'BLE MR JUSTICE H.T. NARENDRA PRASAD REVIEW PETITION NO. 257 OF 2022 BETWEEN: 1. COMMISSIONER OF INCOME TAX CR BUILDING QUEENS ROAD BANGALORE. CR BUILDING QUEENS ROAD BANGALORE. 2. DEPUTY COMMISSIONER OF INCOME TAX OF INCOME TAX CIRCLE-6(3) ROOM NO.555 AAYAKR BHAVAN M.K. ROAD, MUMBAI-20. …PETITIONERS (BY SRI. SANMATHI E I., ADVOCATE) AND: M/S. SHAW WALLACE DISTILLERIES LTD., BANK OF BARODA BUILDING WALLACHAND HIRACHAND MARG BALLARD ESTATE MUMBAI-400018 …RESPONDENT (NOTICE NOT ORDERED IN R/O RESPONDENT) THIS REVIEW PETITION IS FILED UNDER ORDER 47 RULE 1 AND 2 OF CPC, PRAYING REVIEW JUDGMENT DATED 09/11/2020 PASSED IN ITA NO. 501/2013. THIS REVIEW PETITION COMING ON FOR ORDERS, THIS DAY, ALOK ARADHE J, MADE THE FOLLOWING: ORDER Mr. E.I.Sanmathi, learned counsel for the petitioners. 2. This review petition has been filed seeking review of the judgment dated 09.11.2020 passed in ITA No.501/2013. 3. After hearing learned counsel for the revenue, in the considered opinion of this Court, the judgment dated 09.11.2020 passed in ITA No.501/2013 neither suffers from any jurisdictional infirmity nor any error apparent on the face of the record warranting interference of this Court in exercise of review jurisdiction. 4. In the result, review petition fails and is hereby dismissed. Sd/- JUDGE Sd/- JUDGE CM List No.: 1 Sl No.: 7

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