Rp/99/2022 Of Pr Commissioner Of Income Tax v. M/S Udupi District Tappers Co Operative

IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 15 DAY OF DECEMBER, 2022 BEFORE THE HON’BLE MR.JUSTICE S.R.KRISHNA KUMAR REVIEW PETITION No.99/2022 (IN W.P.NO.35905/2019) BETWEEN: 1 . PR. COMMISSIONER OF INCOME TAX AAYAKAR BHAVAN, C.R. BUILDING, N.G. ROAD, ATTAVARA, MANGALURU-575 001. 2 . DEPUTY COMMISSIONER OF INCOME TAXCENTRALIZED PROCESSING CENTRE, BENGALURU-560 500. 3 . INCOME TAX OFFICER, WARD-2, AAYAKAR BHAVAN, ADI-UDUPI MALPE ROAD, UDUPI-576103. (BY SRI. E.I. SANMATHI, ADV.,) ...PETITIONERS AND: M/S UDUPI DISTRICT TAPPERS CO-OPERATIVE FEDERATION LTD., R.R. COMPLEX, KUNJAL ROAD, BRAHMAVARA, UDUPI DISTRICT-576213 REP. BY ITS SECRETARY INCHARGE - MR. RAVIKARA (BY SRI. MAHESH R. UPPIN, ADV.,) …RESPONDENT THIS REVIEW PETITION IS FILED UNDER ORDER 47 RULE 1 AND 2 OF CPC, PRAYING TO REVIEW JUDGMENT DATED 10.12.2019 PASSED IN W.P.NO. 35905/2019. THIS PETITION COMING ON FOR ORDERS THIS DAY, THE COURT MADE THE FOLLOWING: ORDER 1. In this writ petition, petitioners have sought for the following reliefs: (a) Wherefore petitioner prayer this Hon'ble Court may be pleased to review Judgment dated 10/12/2019 passed in W.P.No. 35905/2019. pleased to review Judgment dated 10/12/2019 passed in W.P.No. 35905/2019. (b) To pass suitable orders that this Hon'ble Court deems fit to be granted in the facts and circumstances of the case in the interest of justice and equity. to be granted in the facts and circumstances of the case in the interest of justice and equity. 2. Heard the learned counsel for the petitioners and the learned counsel for the respondent and perused the materials on record. 3. The material on record indicates that vide the impugned order, this Court disposed off Writ Petition No.35905 of 2019 setting aside the order at Annexure 'C' to the writ petition dated 21.06.2019 passed by the Principal Commissioner of Income Tax and remitted the matter back to the said person for reconsideration afresh in accordance with law. 4. In the said writ petition, the Review Petitioners-Revenue were arrayed as respondents, whereas the respondent herein was the writ petitioner. 5. Aggrieved by the impugned order, the Review Petitioners-Revenue preferred a writ appeal in W.A. No.106 of 2020, inter alia, contending that the concession same to have been given by the Revenue before this Court as noted in the impugned order was actually not given by the review petitioners-Revenue and consequently, the impugned order deserves to be set aside. 6. By final order dated 11.02.2020, the Hon'ble Division Bench in W.A. No.106 of 2020 disposed off the appeal reserving liberty in favour of the review petitioners—Revenue to seek review of the impugned order. Under these circumstances, the petitioners—Revenue is before this Court by way of the present review petition. 7. On perusal of the material on record including the impugned order will indicate that it is the specific case of the petitioners—Revenue that the order passed by the learned Single Judge of this Court in W.P. No.28871 of 2019 dated 19.09.2019 had been challenged by this in W.A. No.4011 of 2019 and consequently, the question of giving consent before this Court for disposal of the petition, on the basis of the said order in W.P. No.28871 of 2019, would not arise. 8. In these circumstances, in the light of the undisputed fact that the Writ Appeal No.4011 of 2019 challenging the order dated 19.09.2019 passed in W.P. No.28871 of 2019 was pending as on the date of the impugned order, I am of the considered opinion that the impugned order, which has been passed on the erroneous premises of consent and without noticing WA No.4011/2019 is an error apparent on the face of the record, which requires to be reviewed by this Court. 9. In the result, the Review Petition is hereby allowed. The impugned order dated 10.12.2019 passed in W.P. No.35905 of 2019 by the learned single Judge is set aside. Writ Petition No.35905 of 2019 is restored to the file of this Court. RK CT:AKR 8. In these circumstances, in the light of the undisputed fact that the Writ Appeal No.4011 of 2019 challenging the order dated 19.09.2019 passed in W.P. No.28871 of 2019 was pending as on the date of the impugned order, I am of the considered opinion that the impugned order, which has been passed on the erroneous premises of consent and without noticing WA No.4011/2019 is an error apparent on the face of the record, which requires to be reviewed by this Court. 9. In the result, the Review Petition is hereby allowed. The impugned order dated 10.12.2019 passed in W.P. No.35905 of 2019 by the learned single Judge is set aside. Writ Petition No.35905 of 2019 is restored to the file of this Court. RK CT:AKR Sd/- JUDGE