Rp/702/2022 Of Indian Institute Of Science v. Asst. Commissioner Of Income Tax
High Court
24 Mar 2023 In favour of: Revenue
Forum / Bench
High Court · karnataka_bng_old
Parties
Rp/702/2022 Of Indian Institute Of Science v. Asst. Commissioner Of Income Tax
Date of order
24 Mar 2023
Assessment year(s)
—
Outcome
Dismissed
Case summary
In Rp/702/2022 Of Indian Institute Of Science v. Asst. Commissioner Of Income Tax, the High Court (2023) dismissed the appeal. The decision went in favour of the Revenue.
Decision: In the result, the petition fails and is hereby dismissed.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
The order — as passed by the High Court
IN THE HIGH COURT OF KARNATAKA AT BENGALURU
DATED THIS THE 24 DAY OF MARCH, 2023
PRESENT
THE HON'BLE MR. JUSTICE ALOK ARADHE
AND
THE HON'BLE MR. JUSTICE HEMANT CHANDANGOUDAR
REVIEW PETITION NO.702 OF 2022
BETWEEN:
…PETITIONER
…RESPONDENT
THIS REVIEW PETITION IS FILED UNDER SECTION 114 R/W ORDER 47 RULE 1 OF CPC, PRAYING TO ALLOW THE REVIEW PETITION BY REVIEWING THE JUDGEMENT DATED 14/07/2021 PASSED BY THIS HONBLE COURT IN ITA NO. 661/2016 IN THE INTEREST OF JUSTICE. GRANT SUCH OTHER AND FURTHER RELIEFS, AS THIS HONBLE COURT DEEMS FIT IN THE FACTS AND CIRCUMSTANCES OF THE CASE AND IN THE INTEREST OF JUSTICE AND EQUITY.
THIS PETITION COMING ON FOR ADMISSION, THIS DAY, ALOK ARADHE J., MADE THE FOLLOWING:
ORDER
This petition has been filed seeking review of the judgment dated 14.07.2021 passed in ITA No.661/2016.
Learned counsel for the petitioner has read some paragraphs from our judgment as well as some paragraphs of the review petition.
However, in our considered opinion, she has failed to point out as to how the judgment suffers from an error of the face of the record.
After hearing learned counsel for the petitioner at length in our considered opinion, the judgment dated 14.07.2021 passed in ITA No.661/2016 neither suffers from jurisdictional infirmity nor any error apparent on the face of the record, warranting interference of this court in exercise of review jurisdiction.
In the result, the petition fails and is hereby dismissed. Sd/- JUDGE Sd/- JUDGE SS
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