Rp/448/2015 Of M/S Manipal Health Systems Pvt.ltd v. The Commissioner Of Income-Tax

IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATEKD THIS THE 2 DAY OF NOVBMBER 2015 PRESENT THE HON’BLE MR.JUSTICE VINEET SARAN AND THE HON’BLE MRS.JUSTICE S SUJATHAREVIEW PETITION NOs.448;449/2015 BETWEEN M/S MANIPAL HEALTH SYSTEMS PVT LTD.,98, RUSTOM BAGH.AIRPORT ROAD|BANGALORE-5b60 O17RBP. BY ITS HBAD-LEGALSRI M SARAVANAN|AGED 50 YEARSSON OF A K MANIVEL. ...PETITIONE (BY SRI S PARTHASARATHI, ADV.) 1.|THE COMMISSIONBR OF INCOMBE-TAX NO.59, HMT BHAVAN ' FLOOR, BELLARY ROAD GANGANAGAR, BANGALORE. 2 |THER DEPUTY COMMISSIONER OF| INCOME-TAX(TDS)| CIRCLE-18(1) NO.59, HMT BHAVAN' FLOOR, BELLARY ROAD' FLOOR, BELLARY ROAD GANGANAGAR,BANGALORE. ..RESPONDENTS THESEREVIEW|PETITIONS|ARE.RKILEDUNDER ORDER 4/7 RULE 1 OF CPC, PRAYING TOREVIEW THE ORDER DATED:09/03/2015 PASSED|IN ITA NO.747/2009 C/W 7746/2009, ON THE FILEOF THE HON’BLE HIGH COURT OF KARNATAKA,|BANGALORE. THERSE PBTITIONS COMING ON FOR ORDERSTHIS|DAY,S.|SUJATHA,Ja>MAD,THE.FOLLOWING:| ORDER Heard the learned counsel for the petitioner. ?.Learned counsel for the petitioner seeks toreview the order passed by this court in ITA|No. 74/7/200connectedwithITA|No./746/2009disposed of on 9.3.2015 on certain grounds, more|particularly, with respect to paragraph-22 of the|Judgment that the terms of the agreement to make|payment towards ‘consideration’ for using the land,|building with infrastructure squarely falls under|section 194-I of the Act, though styled as lease|towards right to manage, administer and control the|hospitals, which undoubtedly includes building and|infrastructure ‘1s not disputed by the assessee’ was,in fact, disputed by the assessee. 3.However, now in the course of arguments,itis admitted by the learned counsel for the petitionerthat the payment made is towards consideration for|using the land, building with infrastructure. The|scope of review is limited. No error apparent on the|face of the record to review is pointed out by the|petitioner. The petitioner cannot reopen the matter inthe guise of review and address the very grounds|urged and considered, as it is not an appeal in|disguise. — 4If aggrieved, it 1s always open to the|petitioner to challenge the Judgment by way of an|appeal. The Review is not maintainable, and as suchreview petitions stand dismissed. Sd/- JUDGE Sd/-. JUDGE