Rp/386/2021 Of M/S Icds Ltd v. Deputy Commissioner Of Income Tax

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.386 OF 2021 -IN ITA NO.678680/2017 BETWEEN: M/S. ICDS LTD SYNDICATE HOUSE MANIPAL - 576 104 (REPRESENTED BY ITS MANAGING DIRECTORSHRI BHARATH KRISHNA NAYAK AGED ABOUT 57 YEARS S/O B. KRISHNA NAYAK. ...PETITIONER (BY SRI C.R. RAGHAVENDRA, ADVCOATE) AND:DEPUTY COMMISSIONER OF INCOME TAXCIRCLE-1, UDUPI RANGE CANARA TOWERS MISSION HOSPITAL ROAD UDUPI - 576 101. ...RESPONDENT (BY SRI K.V. ARAVIND, ADVOCATE) - - - THIS REVIEW PETITION IS FILED UNDER SECTION 114 READ WITH ORDER 47 RULE 1 OF THE CPC, PRAYING TO ALLOW THE INSTANT REVIEW PETITION AND REVIEW THE ORDER DATED 03.08.2021 PASSED BY THIS COURT IN ITA NO.678/2017 AND RE-HEAR THE MATTER; GRANT SUCH OTHER CONSEQUENTIAL RELIEFS AS THIS HON'BLE HIGH COURT MAY THINK FIT. THIS REVIEW PETITION COMING ON FOR ADMISSION THIS DAY, ALOK ARADHE J., DELIVERED THE FOLLOWING: ORDER Mr. C.R. Raghavendra, learned counsel for the review petitioner. Mr. K.V. Aravind, learned counsel for the respondent. 2. This petition is filed seeking review of the judgment dated 3.8.2021 passed in ITA.No.678/2017. 3. After hearing the learned counsel appearing for the parties, we are of the considered opinion that, judgment dated 3.8.2021 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 is hereby dismissed. Sd/- JUDGE Sd/- JUDGE HR