Rp/698/2022 Of Sunil Kumar Sharma v. Deputy Commissioner Of Income Tax

Digitallysigned byVARSHA NRASALKARLocation:High CourtOf Karnataka -1-NC: 2023:KHC:32135RP No.698/2022 IN W.P No.9938/ 2022C/W RP No. 697/2022 IN W.P No.9937/2022RP No. 699/2022 IN W.P No.9939/2022RP No. 7000/2022 IN W.P No. 9945/7 202 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 5 DAY OF SEPTEMBER, 2023BEFORE THE HON BLE MR JUSTICE E.S.INDIRESH RP NO.698/2022 IN W.P NO.9938/2022 C/WRP NO.697/2022 IN W.P.NO.9937/2022RP NO.699/2022 IN W.P.NO.9939/2022RP NO.700/ 2022 IN W.P.NO.9945/202 IN R.P NO. 698 OF 2022|BETWEEN: SUNIL KUMAR SHARMAS/O SRI.D.P.SHARMAAGED ABOUT 45 YEARSNO.3238, TIPPU SULTANPALACE ROAD, KALASIPALYAM|BENGALURU-560002 _ PETITIONER (BY SRI.KIRAN S. JAWALI, SENIOR COUNSEL FOR|SRI. SHREEHARI, ADVOCATE)| AND: 1.DEPUTY COMMISSIONER OFINCOME TAX CIRCLE 1(4), BENGALURUAN AUTHORITY UNDERINCOME TAX ACT, 1961CENTRAL REVENUE BUILDINGQUEENS ROAD.BENGALURU-560001 2THE COMMISSIONER OFINCOME TAX (APPEALS)-11INCOME TAX (APPEALS)-11 -).- NC: 2023:KHC:32135RP No.698/2022 IN W.P No.9938/ 2022C/W RP No. 697/2022 IN W.P No.9937/2022RP No. 699/2022 IN W.P No.9939/2022RP No. 7000/2022 IN W.P No. 9945/7 202 BENGALURUAN AUTHORITY UNDERINCOME TAX ACT, 1961ROOM NO.322, 3 FLOORCENTRAL REVENUE BUILDINGQUEENS ROADBENGALURU-560001 (BY SRI. BALBIR SINGH, ASGI FORSRI. ARAVIND K.V., ADVOCATE) . RESPONDENTS THIS REVIEW PETITION IS FILED UNDER SECTION 114 READ|WITH ORDER 4/7 RULE 1 OF THE CODE OF CIVIL PROCEDURE 1908READ WITH ARTICLES 226 AND 22/7 OF THE CONSTITUTION OFINDIA PRAYING TO REVIEW THE ORDER DATED 12.08.2022 PASSEDBY THIS COURT IN W.P.NO.9938/2022 (ANNEXURE-A). IN RP NO, 697 OF 2022 BETWEEN: SUNIL KUMAR SHARMAS/O SRI D.P.SHARMA,AGED ABOUT 45 YEARS,NOQ.328, TIPPU SULTANPALACE ROAD, KALASIPALYAMBENGALURU-560002 ... PETITIONER (BY SRI. KIRAN S. JAWALI, SENIOR COUNSEL FORSRI. SHREEHARI., ADVOCATE) AND: 1.|DEPUTY COMMISSIONER OF INCOME TAXCIRCLE 1(4), AN AUTHORITY UNDERINCOME TAX ACT 1961CENTRAL REVENUE BUILDING |QUEENS ROADBENGALURU- 560001. -3- NC: 2023:KHC:32135RP No.698/2022 IN W.P No.9938/ 2022C/W RP No. 697/2022 IN W.P No.9937/2022RP No. 699/2022 IN W.P No.9939/2022RP No. 7000/2022 IN W.P No. 9945/7 202 2.THE COMMISSIONER OF INCOMETAX (APPEALS )-11, BENGALURUAN AUTHORITY UNDERINCOME TAX ACT 1961ROOM NO.322, 3 FLOOR,CENTRAL REVENUE BUILDINGQUEENS ROAD, BENGALURU-560001 (BY SRI. BALBIR SINGH, ASGI FORSRI. ARAVIND K.V., ADVOCATE) .. RESPONDENTS THIS REVIEW PETITION IS FILED UNDER SECTION 114 READ|WITH ORDER 4/7 RULE 1 OF THE CODE OF CIVIL PROCEDURE 1908READ WITH ARTICLES 226 & 2277 OF THE CONSTITUTION OF INDIAPRAYING TO REVIEW THE ORDER DATED 12.08.2022 PASSED BY|THIS COURT IN W.P.NO.9937/2022 (ANNEXURE-A). IN RP NOQ.699 OF 202 BEI|WEEN SUNIL KUMAR SHARMAS/O SRI D.P.SHARMAAGED ABOUT 45 YEARSNOQ.328, TIPPU SULTANPALACE ROAD|KALASIPALYAMBENGALURU-560002 (BY SRI. KIRAN S. JAWALI, SENIOR COUNSEL FORSRI. SHREEHARI., ADVOCATE) ... PETITIONER AND: 1. DEPUTY COMMISSIONER OF INCOME TAX.CIRCLE 1(4), BENGALURUAN AUTHORITY UNDER INCOMETAX ACT, 1961CENTRAL REVENUE BUILDINGQUEENS ROAD.BENGALURU-560001 -4.- NC: 2023:KHC:32135RP No.698/2022 IN W.P No.9938/ 2022C/W RP No. 697/2022 IN W.P No.9937/2022RP No. 699/2022 IN W.P No.9939/2022RP No. 7000/2022 IN W.P No. 9945/7 202 2. THE COMMISSIONER OF INCOMETAX (APPEALS)-11 BENGALURU,AN AUTHORITY UNDERINCOME TAX ACT, 1961ROOM NO.322, 3 FLOORCENTRAL REVENUE BUILDING|QUEENS ROADBENGALURU-560001 (BY SRI.BALBIR SINGH, ASGI FOR |SRI. ARAVIND K.V., ADVOCATE) RESPONDENT| THIS REVIEW PETITION IS FILED UNDER SECTION 114 READ|WITH ORDER 4/7 RULE 1 OF THE CODE OF CIVIL PROCEDURE 1908READ WITH ARTICLES 226 AND 22/7 OF THE CONSTITUTION OFINDIA PRAYING TO REVIEW THE ORDER DATED 12.08.2022 PASSEDBY THIS COURT IN W.P.NO.9939/2022 (ANNEXURE-A). RP NO,.70Q OF 202 BETWEEN: SUNIL KUMAR SHARMAS/O SRI D.P.SHARMAAGED ABOUT 45 YEARSNO.328, TIPPU SULTAN.PALACE ROAD, KALASIPALYAM|BENGALURU-560002 2. THE COMMISSIONER OF INCOMETAX (APPEALS)-11 BENGALURU,AN AUTHORITY UNDERINCOME TAX ACT, 1961ROOM NO.322, 3 FLOORCENTRAL REVENUE BUILDING|QUEENS ROADBENGALURU-560001 (BY SRI.BALBIR SINGH, ASGI FOR |SRI. ARAVIND K.V., ADVOCATE) RESPONDENT| THIS REVIEW PETITION IS FILED UNDER SECTION 114 READ|WITH ORDER 4/7 RULE 1 OF THE CODE OF CIVIL PROCEDURE 1908READ WITH ARTICLES 226 AND 22/7 OF THE CONSTITUTION OFINDIA PRAYING TO REVIEW THE ORDER DATED 12.08.2022 PASSEDBY THIS COURT IN W.P.NO.9939/2022 (ANNEXURE-A). RP NO,.70Q OF 202 BETWEEN: SUNIL KUMAR SHARMAS/O SRI D.P.SHARMAAGED ABOUT 45 YEARSNO.328, TIPPU SULTAN.PALACE ROAD, KALASIPALYAM|BENGALURU-560002 (BY SRI. KIRAN S. JAWALI, SENIOR COUNSEL FORSRI. SHREEHARI., ADVOCATE) ... PETITIONER AND 1. THE COMMISSIONER OF INCOMETAX (APPEALS )-11 BENGALURUAN AUTHORITY UNDERINCOME TAX ACT, 1961ROOM NO.322, 3 FLOORCENTRAL REVENUE BUILDING|QUEENS ROADBENGALURU-560001 -5- NC: 2023:KHC:32135RP No.698/2022 IN W.P No.9938/ 2022C/W RP No. 697/2022 IN W.P No.9937/2022RP No. 699/2022 IN W.P No.9939/2022RP No. 7000/2022 IN W.P No. 9945/7 202 2. DEPUTY COMMISSIONER OF INCOMETAX CIRCLE 1(4)AN AUTHORITY UNDER INCOME TAXACT, 1961CENTRAL REVENUE BUILDING|QUEENS ROADBENGALURU-56000 1 AN AUTHORITY UNDER INCOME TAX 3.THE JOINT/ADDITIONAL COMMISSIONER.OF INCOME TAXCENTRAL RANGE-1,C.R. BUILDING, QUEENS ROADBENGALURU-56000 1 4.THE PRINCIPAL COMMISSIONEROF INCOME TAX (CENTRAL)|C.R. BUILDING, QUEENS ROADBENGALURU-56000 1OF INCOME TAX (CENTRAL)|C.R. BUILDING, QUEENS ROADBENGALURU-56000 1 5.THE DIRECTOR GENERAL OF.INCOME TAX (INVESTIGATION) C.R.BUILDING, QUEENS ROADBENGALURU-560001INCOME TAX (INVESTIGATION) C.R.BUILDING, QUEENS ROADBENGALURU-560001 ~ RESPONDENTS. (BY SRI. BALBIR SINGH, ASGI FORSRI. ARAVIND K.V., ADVOCATE) THIS REVIEW PETITION IS FILED UNDER SECTION 114 READ|WITH ORDER 4/7 RULE 1 OF THE CODE OF CIVIL PROCEDURE 1908READ WITH ARTICLES 226 AND 2272/7 OF THE CONSTITUTION INDIA PRAYING TO REVIEW THE ORDER DATED 12.08.2022 PASSEDBY THIS COURT IN W.P.NO.9945/2022 (ANNEXURE-A). THESE PETITIONS COMING ON FOR ADMISSION, THIS DAY,|THE COURT MADE THE FOLLOWING: -6§- NC: 2023:KHC:32135 RP No.698/2022 IN W.P No.9938/ 2022C/W RP No. 697/2022 IN W.P No.9937/2022RP No. 699/2022 IN W.P No.9939/2022RP No. 7000/2022 IN W.P No. 9945/7 202 ORDER Heard Sri.Kiran S.Jawali, learned Senior Counselappearing on behalf of Sri.Shreenari, for the petitioner andSri.Balbir Singh, learned ASGI appearing on behalf ofSri.Aravind K.V., for the respondents-department. | Having taken note of the contentions raised by bothsides, I am of the view that there is no error apparent on-the face of the record in the judgment. Hence, thepetitions are.disposed of However, it is open for both the parties to raisegrounds before the Division Bench in W.A.Nos.830-833/2022 as the same is pending consideration. All thecontentions of the parties are kept open. Sd/-|JUDGE| NB|List No.: 19 SI No.: 4)