Karnataka High Court
Commissioner Of Income Tax vs Sri Clifford D Soza on 11 July, 2014
Bench: N.Kumar, Ravi Malimath
1
IN THE HIGH COURT OF KARNATAKA AT BANGALORE
DATED THIS THE 11TH DAY OF JULY, 2014
PRESENT
THE HON'BLE MR. JUSTICE N KUMAR
AND
THE HON'BLE MR.JUSTICE RAVI MALIMATH
REVIEW PETITION NO.4 OF 2012
IN
ITA NO.22/2011(IT)
BETWEEN:
1. COMMISSIONER OF INCOME TAX
C. R. BUILDINGS
ATTAWARA
MANGALORE-575001.
2. ASSISTANT COMMISIONER OF INCOME TAX
CIRCLE-1 (1),
MANGALORE.
... PETITIONERS
(BY SRI E. SANMATHI INDRAKUMAR, ADV.)
AND:
SRI CLIFFORD D'SOZA
PROP: EXPORT TRADEMARK AGENCIES
2
PUNJA BUILDING
MANGALORE.
... RESPONDENT
(BY SRI S. PARTHASARATHI, ADV.)
THIS REVIEW PETITION IS FILED U/O.47 RULE 1 OF
CPC PRAYING, FOR REVIEW OF THE ORDER DATED
02-11-2011 PASSED IN ITA NO.22/2011, ON THE FILE OF
THE HON'BLE HIGH COURT OF KARNATAKA, BANGALORE.
THIS RP COMING ON FOR ADMISSION THIS DAY,
N.KUMAR J., MADE THE FOLLOWING:-
ORDER
This review petition is filed to recall the order dated 02.11.2011 passed in ITA No.22/2011.
2. The appeal came to be dismissed on the ground of net tax effect of the appeal being less than Rs.10.00 lakhs. Now, it is pointed out that the net tax effect of the appeal is above Rs.10.00 lakhs. Hence, in view of the above, the decision of this Court in ITA No.3191/2005 in the case of The Commissioner of Income Tax Vs. M/s. Ranka and Ranka has no application in this case.
3
In that view of the matter, the order dated 02.04.2011 passed in ITA No.22/2011 is recalled. The appeal is directed to be listed for final hearing.
Sd/-
JUDGE Sd/-
JUDGE GH