Rp/294/2022 Of The Deputy Commissioner Of Income Tax v. M/S Trimm Exports Pvt Ltd
High Court
13 Jan 2023 In favour of: Assessee
Forum / Bench
High Court · karnataka_bng_old
Parties
Rp/294/2022 Of The Deputy Commissioner Of Income Tax v. M/S Trimm Exports Pvt Ltd
Date of order
13 Jan 2023
Assessment year(s)
—
Outcome
Dismissed
The order — as passed by the High Court
Case summary
In Rp/294/2022 Of The Deputy Commissioner Of Income Tax v. M/S Trimm Exports Pvt Ltd, the High Court (2023) dismissed the appeal. The decision went in favour of the assessee.
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 13TH DAY OF JANUARY, 2023
PRESENT
THE HON’BLE MR. JUSTICE ALOK ARADHE
AND
THE HON’BLE MR. JUSTICE HEMANT CHANDANGOUDAR
REVIEW PETITION NO.294 OF 2022
IN
ITA NO.43/2017
BETWEEN:
THE DEPUTY COMMISSIONER OF INCOME-TAX CIRCLE-12(4), PRESENT ADDRESS DCIT, CIRCLE-7(1)(1), 2ND FLOOR, BMTC BUILDING, 6TH BLOCK, 80 FEET ROAD KORAMANGALA BENGALURU - 560 095.
...PETITIONER
(BY SRI ARAVIND K.V., ADVOCATE)
AND:
M/S. TRIMM EXPORTS PVT LTD REP. BY ITS DIRECTOR, SRI PATHI R SAMPATH KUMAR, PLOT NO.285, KACHANAYAKANAHALLI VILLAGE, BOMMASANDRA 1ST PHASE,
JIGANI INDUSTRIAL AREA, ANEKAL TALUK, BENGALURU-560 105.
...RESPONDENT
- - -
THIS REVIEW PETITION IS FILED UNDER ORDER XLVII RULE 1 READ WITH SECTION 114 OF THE CPC, PRAYING TO REVIEW/RECALL THE ORDER DATED 13.07.2021 PASSED BY THIS HON'BLE COURT IN ITA NO.43/2017; 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, ALOK ARADHE J., DELIVERED THE FOLLOWING:
ORDER
Mr. K.V. Aravind, learned counsel for the review petitioner.
2. This petition is filed seeking review of the judgment dated 13.07.2021 passed in ITA.No.43/2017.
3. After hearing the learned counsel for the review petitioner, we are of the considered opinion that, judgment dated 13.07.2021 neither suffers from any error on the face of the record nor there is any infirmity to warrant
interference of this Court in exercise of review jurisdiction. In the result, review petition fails and hereby dismissed. Sd/- JUDGE Sd/- JUDGE HR
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