Rp/280/2022 Of The Pr. Commissioner Of Income Tax v. M/S Novell Software Development (India) Pvt Ltd
High Court
08 Jul 2022 In favour of: Assessee
Forum / Bench
High Court · karnataka_bng_old
Parties
Rp/280/2022 Of The Pr. Commissioner Of Income Tax v. M/S Novell Software Development (India) Pvt Ltd
Date of order
08 Jul 2022
Assessment year(s)
—
Outcome
Dismissed
The order — as passed by the High Court
Case summary
In Rp/280/2022 Of The Pr. Commissioner Of Income Tax v. M/S Novell Software Development (India) Pvt Ltd, the High Court (2022) dismissed the appeal. The decision went in favour of the assessee.
Decision: In the result, the review petition fails and is dismissed.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 8 DAY OF JULY, 2022
PRESENT
THE HON’BLE MR. ALOK ARADHE ACTING CHIEF JUSTICE
AND
THE HON’BLE MR.JUSTICE R. NATARAJ
REVIEW PETITION NO.280 OF 2022IN I.T.A. NO.271/2017
BETWEEN:
1. THE PR. COMMISSIONER OF INCOME TAX, 5 FLOOR, BMTC BUILDING, 6 BLOCK, 80 FEET ROAD, KORAMANGALA, BENGALURU-560 005.
2. THE DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 5(1)(2), PRESENT ADDRESS DCIT, CIRCLE-3(1)(1), 2 FLOOR, BMTC BUILDING, 6 BLOCK, 80 FEET ROAD, KORAMANGALA, BENGALURU-560 095.
... PETITIONERS
(BY SRI. ARAVIND K.V., ADV.,)
AND:M/S NOVELL SOFTWARE DEVELOPMENT (INDIA) PVT. LTD., 'LAUREL', BLOCK-D 65/2, BAGMANE TECH PARK, C.V. RAMAN NAGAR, BYRASANDA, BENGALURU-560 093.
...RESPONDENT - - -
THIS REVIEW PETITION IS FILED UNDER ORDER XLVII RULE 1 READ WITH SECTION 114 OF CPC, PRAYING TO REVIEW / RECALL THE ORDER DATED 16.01.2021 PASSED BY THIS HON'BLE COURT IN ITA NO.271/2017.
THIS REVIEW PETITION COMING ON FOR ADMISSION, THIS DAY, ACTING CHIEF JUSTICE MADE THE FOLLOWING:
ORDER
Sri. Aravind K.V., learned counsel for the petitioner.
After hearing the learned counsel for the petitioner, we find that the judgment dated 16.01.2021 passed in I.T.A.No.271/2017 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.
In the result, the review petition fails and is dismissed.
Sd/-
ACTING CHIEF JUSTICE
PMR
Sd/- JUDGE
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