Shirva Sahakari Vya Vasayika Sangha Niyamitha v. Commissioner of Income-tax (Appeals), Mangaluru / Income-tax Officer, Ward-3, Udupi
[Citation -2020-LL-0622-3]
| Citation | 2020-LL-0622-3 |
|---|---|
| Appellant Name | Shirva Sahakari Vya Vasayika Sangha Niyamitha |
| Respondent Name | Commissioner of Income-tax (Appeals), Mangaluru / Income-tax Officer, Ward-3, Udupi |
| Court | HIGH COURT OF KARNATAKA |
| Relevant Act | Income-tax |
| Date of Order | 22/06/2020 |
| Judgment | View Judgment |
| Keyword Tags | review petition • error apparent on face of record |
| Bot Summary: | 3297/2020 on the ground of existence of error apparent on the face of the record inasmuch as, the subject matter of said Writ Petition was covered by the decision in W.P.No. Learned Panel Counsel Shri Jeevan J Neeralgi, on request having accepted notice for the Revenue, opposes the review petition contending that no review lies on the ground urged in the petition although, the review petitioner may have a good case in appeal. Having heard the learned counsel for the parties and having perused the petition papers, this Court grants relief to the review petitioner because: a) petitioner had sought for a direction to dispose off his pending appeal without insisting upon making of pre-deposit, in the given circumstances of the case; in an identical matter, i.e., W.P.No. 1879/2020 i.e., SAGAR CREDIT CO- OPERATIVE SOCIETY LTD Vs. COMMISSIONER OF 3 INCOME TAX AND ANOTHER, a direction was given by this Court to dispose off the appeal filed by the Assessee sans pre-deposit requirement and therefore, the review petitioner too ought to have been granted similar relief; and, b) because of the mistake of this Court, the case in W.P.No. 14381/2019 between M/s. SWABHIMANI SOUHARDA CREDIT COOPERATIVE LTD., Vs. GOVERNMENT OF INDIA, which may be relevant for consideration of petitioner s appeal before the appellate authority; but that was not the case pleaded by the review petitioner in his writ petition; thus, there is error apparent on the face of the record that has crept in because of inadvertence attributable to this Court and therefore, the same needs to be set right; this Court sincerely regrets its mistake that has put the petitioner to some difficulty. In the above circumstances, this review petition succeeds; the judgment dated 11.02.2020 in 4 W.P.No. 3297/2020 has been reviewed recalled; the writ petition is disposed off in terms of judgment dated W.P.No. |