Rp/381/2022 Of The Pr. Commissioner Of Income Tax v. M/S. Abbey Business Services (India) Pvt Ltd

Digitally signedby YASHODHA NLocation: HIGHCOURT OFKARNATAKA RP No. 381 of 2022C/W RP No. 238 of 2022 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. 381 OF 2022C/WREVIEW PETITION NO. 238 OF 2022 IN R.P. No.381/2022 BETWEEN : 1. THE PR. COMMISSIONER OF INCOME TAX 5 FLOOR, BMTC BUILDING 6 BLOCK, 80 FEET ROAD KORAMANGALA BENGALURU-560 095. 6 BLOCK, 80 FEET ROAD KORAMANGALA BENGALURU-560 095. 2. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(2) PRESENT ADDRESS DCIT CIRCLE-1(1)(1) OF INCOME TAX, CIRCLE-1(2) PRESENT ADDRESS DCIT CIRCLE-1(1)(1) 2 FLOOR, BMTC BUILDING 6 BLOCK, 80 FEET ROAD KORAMANGALA 6 BLOCK, 80 FEET ROAD KORAMANGALA BENGALURU-560 095. …PETITIONERS (BY SHRI. M. DILIP, ADVOCATE) AND : M/s. ABBEY BUSINESS SERVICES (INDIA) PVT. LTD THE RESIDENCY, 7 FLOOR 133/1, RESIDENCY ROAD BENGALURU-560 025. PAN- . …RESPONDENT (BY SHRI. YASH VARMANI, ADVOCATE) . . . . THIS REVIEW PETITION IS FILED UNDER ORDER 47 RULE 1 OF CPC, PRAYING TO REVIEW/RECALL THE ORDER DATED 06/07/2021 PASSED BY THIS HON'BLE COURT IN ITA NO. 421/2015 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. IN R.P. No.238/2022 BETWEEN: 1. THE PR. COMMISSIONER OF INCOME TAX 5 FLOOR, BMTC BUILDING 6 BLOCK, 80 FEET ROAD KORAMANGALA BENGALURU-560 095. 5 FLOOR, BMTC BUILDING 6 BLOCK, 80 FEET ROAD KORAMANGALA BENGALURU-560 095. 2. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(2) PRESENT ADDRESS DCIT CIRCLE-1(1)(1) OF INCOME TAX, CIRCLE-1(2) PRESENT ADDRESS DCIT CIRCLE-1(1)(1) 2 FLOOR, BMTC BUILDING 6 BLOCK, 80 FEET ROAD KORAMANGALA 6 BLOCK, 80 FEET ROAD KORAMANGALA BENGALURU-560 095. …PETITIONERS (BY SHRI. M. DILIP, ADVOCATE) AND: M/s. ABBEY BUSINESS SERVICES (INDIA) PVT. LTD THE RESIDENCY, 7 FLOOR 133/1, RESIDENCY ROAD BENGALURU-560 025. PAN- . …RESPONDENT (BY SHRI. YASH VARMANI, ADVOCATE) . . . . THIS REVIEW PETITION IS FILED UNDER ORDER 47 RULE 1 OF CPC, PRAYING TO REVIEW/RECALL THE ORDER DATED 06/07/2021 PASSED BY THIS HON'BLE COURT IN ITA NO. 420/2015 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. THESE R.Ps., COMING ON FOR ADMISSION, THIS DAY, P.S.DINESH KUMAR, J., MADE THE FOLLOWING: ORDER ITAs No.420/2015 and 421/2015 were 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 ITAs No.420/2015 and 421/2015 do not call for any interference. Consequently, review petitions are dismissed. No costs. Sd/- JUDGE Sd/- JUDGE SPS List No.: 1 Sl No.: 13