Rp/301/2022 Of The Pr Commissioner Of Income Tax v. M/S Agnus Holdings Pvt Ltd

Digitallysigned byANAND NLocation:HIGHCOURT OFKARNATAKA IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 12 DAY OF JULY, 2024 PRESENT THE HON'BLE MR JUSTICE B M SHYAM PRASAD AND THE HON'BLE MR JUSTICE RAVI V HOSMANI REVIEW PETITION NO. 301 OF 2022 IN ITA NO. 338/2017 (MV) BETWEEN: 1. THE PR. COMMISSIONER OF INCOME TAX CENTRAL CIRCLE C R BUILDING QUEENS ROAD BENGALURU-560001. INCOME TAX CENTRAL CIRCLE C R BUILDING QUEENS ROAD BENGALURU-560001. 2. THE DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-11(1) PRESENT ADDRESS DCIT CENTRAL CIRCLE-2(3) C R BUILDING, QUEENS ROAD BENGALURU-560001. …PETITIONERS (BY SRI.M. DILIP.,ADVOCATE) AND: M/S AGNUS HOLDINGS PVT LTD STAR-2 OPP. IIMB BILEKAHALL BANNERGHATTA ROAD BENGALURU-560076. …RESPONDENT (BY SMT. PRATIBHA R, ADVOCATE FOR SRI. S PARTHASARATHI.,ADVOCATE) THIS REVIEW PETITION IS FILED UNDER XLVII RULE 1 READ WITH SECTION 114 OF THE CPC PRAYING TO REVIEW/ RECALL THE ORDER DATED 30.08.2021 PASSED BY THIS COURT IN ITA NO. 338/2017. THIS PETITION, COMING ON FOR ADMISSION, THIS DAY, B.M. SHYAM PRASAD J., DELIVERED THE FOLLOWING: ORDER The appeal in ITA No.338/2017 is dismissed by this Court in view of the decision of a Co-ordinate Bench in ITA No.379/2017 and in fact, this Court's order refers to reliance being placed on the decision of such Co-ordinate bench. It is now placed on record that the Review Petition filed by the petitioners as against the Coordinate Bench's decision in ITA No.379/2017 is allowed on 10.11.2023 restoring such appeal. In the light of the afore, even this Review Petition is allowed restoring the appeal. The Registry is directed to list this petition before the Roster Bench. Sd/- JUDGE Sd/- JUDGE nv