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Rp/288/2022 Of The Commissioner Of Income Tax v. M/S Abbey Business Services India Pvt Ltd

High Court 10 Nov 2023 In favour of: Assessee

Forum / Bench

High Court · karnataka_bng_old

Parties

Date of order

10 Nov 2023

Assessment year(s)

—

Outcome

Dismissed

Case summary

In Rp/288/2022 Of The Commissioner Of Income Tax v. M/S Abbey Business Services India Pvt Ltd, the High Court (2023) dismissed the appeal. The decision went in favour of the assessee.

Decision: Consequently, review petition is dismissed.

Summary auto-generated from the order below — read the full judgment for the complete reasoning.

The order — as passed by the High Court

Digitally signed byYASHODHA NLocation: HIGHCOURT OFKARNATAKA IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 10 DAY OF NOVEMBER, 2023 PRESENT THE HON'BLE MR. JUSTICE P.S.DINESH KUMAR AND THE HON'BLE MR. JUSTICE HEMANT CHANDANGOUDAR REVIEW PETITION NO.288 OF 2022 BETWEEN : 1.THE COMMISSIONER OF INCOME TAXINTERNATIONAL TAXATION PRESENT ADDRESS BMTC BUILDING, 80 FEET ROAD 6 BLOCK, KORAMANGALA BENGALURU-560 095 INTERNATIONAL TAXATION PRESENT ADDRESS BMTC BUILDING, 80 FEET ROAD 6 BLOCK, KORAMANGALA BENGALURU-560 095 2. THE DEPUTY COMMISSIONER OF INCOME TAX INTERNATIONAL TAXATION CIRCLE-1(1) PRESENT ADDRESS BMTC BUILDING, 80 FEET ROAD 6 BLOCK, KORAMANGALA OF INCOME TAX INTERNATIONAL TAXATION CIRCLE-1(1) PRESENT ADDRESS BMTC BUILDING, 80 FEET ROAD 6 BLOCK, KORAMANGALA BENGALURU-560 095 …PETITIONERS (BY SHRI. M. DILIP, ADVOCATE) AND: M/S. ABBEY BUSINESS SERVICES INDIA PVT. LTD THE RESIDENCY, 7 FLOOR NC: 2023:KHC:40637-DB RP No. 288 of 2022 133/1, RESIDENCY ROAD BENGALURU-560 025 …RESPONDENT (BY SHRI. YASH VARMANI, ADVOCATE) THIS REVIEW PETITION IS FILED UNDERORDER 47 RULE 1 OF CPC, PRAYING TO REVIEW / RECALL THE ORDER DATED 06.07.2021 PASSED BY THIS HON'BLE COURT IN ITA NO. 433/2012 AND TO PASS SUCH OTHER SUITABLE ORDERS AS THIS HON'BLE COURT DEEMS FIT TO BE GRANTED IN THE FACTS AND CIRCUMSTANCES OF THE CASE IN THE INTEREST OF JUSTICE AND EQUITY. THIS REVIEW PETITION COMING ON FOR ADMISSION, THIS DAY, P.S.DINESH KUMAR, J., MADE THE FOLLOWING: ORDER ITA No.433/2012 was disposed of on the submission of the learned Standing Counsel for the Revenue that the substantial questions raised therein were answered in favour of the assessee by judgment dated 01.12.2020 passed in ITAs No.214/2014 & 215/2014. 2. Revenue had preferred review petitions No.9/2021 and 10/2021 in ITAs No.214/2014 & 215/2014 respectively. Since the review petitions filed against orders dated 01.12.2020 passed in ITAs No.214/2014 & 215/2014 have been dismissed, the order dated 06.07.2021 passed in ITA No.433/2012 does not call for any interference. Consequently, review petition is dismissed. No costs. Sd/- JUDGE Sd/- JUDGE SPS List No.: 1 Sl No.: 10

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