Rp/379/2015 Of The Commissioner Of Income-Tax v. Smt. T. Manjula

IN THR HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 27[‘T]DAY OF JANUARY 2017 PRESENT THE HON’BLE MR.JUSTICE JAYANT PATEL AND THR HON’BLE MR.JUSTICK B.VBEBRAPPA REVIEW PETITION NO.379/2015INITA 485/2009 C/w. RP NO.380/2015 IN ITA NO.480/2009&RP NO.381/2015 IN ITA NO.759/2008&RP NO.382/2015 IN ITA NO.481/2009&RP NO.489/2015 IN ITA NO.482/2009& RP NO.378/2015 IN ITA NO.479/2009 IN RP NO.379/2015:BETWEEN: 1.THR COMMISSIONBR OF INCOMBE-TAXC R BUILDING, QUEENS ROAD,BANGALORE. C R BUILDING, QUEENS ROAD,BANGALORE. 2.THE DY.COMMISSIONER OF INCOME-TAX (INV),CIRCLE-9(1), C R BUILDING,|QUEENS ROAD,BANGALORE. CIRCLE-9(1), C R BUILDING,|QUEENS ROAD,BANGALORE. _ PRETITIONERS (BY SRI.K V ARAVIND, ADVOCATE)| AND: SMT. T. MANJULA|D/O LATE SRI A THIMMAIAH REDDY"NAGENDRA NILAYA,BANASAVADI, RAMAMURTHY NAGAR,BANGALORE. . RESPONDENT. (BY SRILA SHANKAR, ADVOCATE) THIS PETITION [IS FILED UNDBR ORDER 47 RULE1OFCPC,PRAYINGTO|REVIK WTHRORDERDATED:06/02/2015 PASSED IN ITA NO.485/2009, ON,THERKILE|OF|THERHON'BLEHIGHCOURTOFKARNATAKA, BANGALORE. IN RP NO.380/2015: BETWEEN: 1.THE COMMISSIONER OF INCOME-TAXC.R.BUILDING, QUEENS ROAD,BANGALORE. C.R.BUILDING, QUEENS ROAD,BANGALORE. 2.THE DY.COMMISSIONER OF INCOME-TAX (INV)CIRCLE-9(1),BANGALORE. CIRCLE-9(1),BANGALORE. ... PETITIONERS (BY SRI.K V ARAVIND, ADVOCATE) AND: SMT. CHANDRAVADANAW/O RAJAGOPALA REDDY,9/O LATE SRI.A.-THIMMAIAH REDDY,NO.10, KEMANNA ROAD,MARUTHI SEVA NAGAR, BANGALORE-560 O68. . RESPONDENT. (BY SRI.A SHANKAR, ADVOCATE & SRI.M.LAVA,ADVOCATE) THIS PETITION [IS FILED UNDBR ORDER 47 RULE1 OFCPC,PRAYINGTO.RHVIBWTHERORDERDATED:06/02/2015 PASSED IN ITA NO:480/2009, ON.THRHILEOF|THRHON'BLEHIGHCOURTOFKARNATAKA, BANGALORE. IN RP NO.381/2015:BETWEEN: 1.THE COMMISSIONER OF INCOME-TAXC.R BUILDING, QUEENS ROAD,BANGALORE|C.R BUILDING, QUEENS ROAD,BANGALORE| 2.THE DEPUTY COMMISSIONER OF NCOME-TAX(INV)CIRCLE 5(1), C.R. BUILDING, QUEENS ROAD,BANGALORE|CIRCLE 5(1), C.R. BUILDING, QUEENS ROAD,BANGALORE| ... PETITIONERS (BY SRI.K V ARAVIND, ADVOCATE) AND: SRI A. THIMMAIAH REDDY.SINCE DBECBASED REP. BY HIS LR’SSMT.MUNIYAMMA|NO.9, BARETENA AGRAHARASINGASANDRA POST, HOSUR ROAD,BANGALORE| ..RESPONDENT (BY SRILA SHANKAR, ADVOCATE & SRI.M.LAVA,ADVOCATE) THIS PRTITION IS FILED UNDER ORDER 47 RULE|1 OF CPC, PRAYING TO REVIEW THE ORDER DATED:09/01/2015 PASSED IN ITA NO. 759/2008, ON THE FILE|OF THE HON'BLE HIGH COURT OF KARNATAKA,|BANGALORE. IN RP NO.382/2015:BETWEEN: 1.THR COMMISSIONBR OF INCOMBE-TAXC.R BUILDING, QUEENS ROAD,BANGALORE|C.R BUILDING, QUEENS ROAD,BANGALORE| 2.THE DY. COMMISSIONER OF INCOME-TAX(INV)CIRCLE-9(1),BANGALORE|CIRCLE-9(1),BANGALORE| . PRETITIONBRS (BY SRI.K V ARAVIND, ADVOCATE) AND: SHRI DASHARATHARAMA RBDDY»/O LATE SRI. A. THIMMAIAH REDDYRUKMINI NIVAS,NO.267, 18TH “D” MAIN,6TH BLOCK, KORAMANGALA LAYOUT,BANGALORE-560 095 _ RBSPONDENT. (BY SRI.A SHANKAR, ADVOCATE & SRI.M.LAVA,ADVOCATE) THIS PRTITION IS FILED UNDER ORDER 47 RULE|1 ORKCPC,PRAYINGTO.REVIEW>THRORDERDATED:06/02/2015 PASSED IN ITA NO. 481/2009, ON| THBRKILE|OF|THBRHON'BLEHIGHCOURTOFKARNATAKA, BANGALORE. IN RP NO.489/2015:BETWEEN: 1.THR COMMISSIONBR OF INCOMBE-TAXC.R. BUILDING, QUEENS ROAD,BANGALORE| 2.THE DEPUTY COMMISSIONER OF INCOME-TAX.(INV), CIRCLE -5(1), BANGALORE|(INV), CIRCLE -5(1), BANGALORE| . PRETITIONBRS (BY SRI.K V ARAVIND, ADVOCATE) AND: LATK SMT. JANAKAMMA|RBP BY L.R. VENKATESH G.S..NO.101/1, DOMLUR VILLAGE,BANGALORE-560 071 (BY SRI.A SHANKAR, ADVOCATE & SRI.M.LAVA,ADVOCATE) THIS PETITION [IS FILED UNDBR ORDER 47 RULE1OFCPC,PRAYINGTO|REVIK WTHRORDERDATED:06/02/2015 PASSED IN ITA NO. 482/2009, ON.THERKILE|OF|THERHON'BLEHIGHCOURTOFKARNATAKA, BANGALORE. IN RP NO.378/2015: BETWEEN: 1.THR COMMISSIONBR OF INCOMBE-TAXC.R BUILDING, QUEENS ROAD,BANGALORE|C.R BUILDING, QUEENS ROAD,BANGALORE| IN RP NO.489/2015:BETWEEN: 1.THR COMMISSIONBR OF INCOMBE-TAXC.R. BUILDING, QUEENS ROAD,BANGALORE| 2.THE DEPUTY COMMISSIONER OF INCOME-TAX.(INV), CIRCLE -5(1), BANGALORE|(INV), CIRCLE -5(1), BANGALORE| . PRETITIONBRS (BY SRI.K V ARAVIND, ADVOCATE) AND: LATK SMT. JANAKAMMA|RBP BY L.R. VENKATESH G.S..NO.101/1, DOMLUR VILLAGE,BANGALORE-560 071 (BY SRI.A SHANKAR, ADVOCATE & SRI.M.LAVA,ADVOCATE) THIS PETITION [IS FILED UNDBR ORDER 47 RULE1OFCPC,PRAYINGTO|REVIK WTHRORDERDATED:06/02/2015 PASSED IN ITA NO. 482/2009, ON.THERKILE|OF|THERHON'BLEHIGHCOURTOFKARNATAKA, BANGALORE. IN RP NO.378/2015: BETWEEN: 1.THR COMMISSIONBR OF INCOMBE-TAXC.R BUILDING, QUEENS ROAD,BANGALORE|C.R BUILDING, QUEENS ROAD,BANGALORE| 2.THE DY. COMMISSIONER OF INCOME-TAX(INV)CIRCLE-9(1), C.R. BUILDING,QUEENS ROAD,BANGALORE|CIRCLE-9(1), C.R. BUILDING,QUEENS ROAD,BANGALORE| . PRETITIONBRS (BY SRI.K V ARAVIND, ADVOCATE) AND: SHRI T. SATYANARAYANA REDDY»0/O LATE SRI. A.THIMMAIAH REDDYNO.16, MADIWALA NEW EXTENSION,|BANGALORE-5b60068 . RESPONDENT. (BY SRILA SHANKAR, ADVOCATE) THIS PETITION [IS FILED UNDBR ORDER 47 RULE1 ORKCPC,PRAYINGTO.REVIEW>THRORDERDATED:06/02/2015 PASSED IN ITA NO. 479/2009, ON.THRHILE|OF|THRHON'BLEHIGHCOURTORKKARNATAKA, BANGALORE. THESE PETITIONS COMING ON FOR ORDERS THISDAY,JAYANT PATEL J., PASSED THE FOLLOWING: ORDER All the interim applications are for condonation of)delay (except in RP 378/15) as well as the reviewpetitions. 2. We have heard the learned counsel appearingfor both the parties for condonation of delay as well ason merits of the review petitions. As such, the delay isfor shorter period, therefore, lenient view can be takenfor condonation of delay. 3. However, so far as merits of the case is|concerned, proceedings for all purpose were under theprovisions of Section 158 BD read with Section 158 BCthe Income Tax Act 1961. We do not find that there is|any valid ground for review of the earlier order. | 4. Under the circumstances, the review petitions| deserve to be dismissed. $���46;4 �?419@�5=�;<6?<64?�GE2�234�74D54C� :42525<6=�974�?5=85==4?��� ������������������ !�"�������������������� !�"���H%��