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THE COMMISSIONER OF INCOME TAX v. SUNIL KUMAR SHARMA

Karnataka High Court
Oct 25, 2024

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NC: 2024:KHC:43119-DB RP No. 218 of 2024

IN THE HIGH COURT OF KARNATAKA AT BENGALURU

DATED THIS THE 25TH DAY OF OCTOBER, 2024

PRESENT

THE HON'BLE MR JUSTICE K.SOMASHEKAR

AND

THE HON'BLE MR JUSTICE RAJESH RAI K

REVIEW PETITION NO. 218 OF 2024

IN

WRIT APPEAL NO.831 OF 2022

BETWEEN:

1. THE COMMISSIONER OF INCOME TAX

(APPEAL)-11, BENGALURU

OFFICE OF THE COMMISSIONER OF

INCOME TAX (APPEALS)-11

ROOM NO 322, 3RDFLOOR

CENTRAL REVENUE BUILDING

QUEENS ROAD, BENGALURU - 560001.

2. THE DEPUTY COMMISSIONER OF INCOME TAX

CENTRAL CIRCLE-1(4), C.R.BUILDING QUEENS ROAD, BENGALURU - 560001.

3. THE JOINT / ADDITIONAL COMMISSIONER OF INCOME TAX, CENTRAL RANGE-1

C.R.BUILDING, QUEEN'S ROAD

BENGALURU - 560001.

4. THE PR. COMMISSIONER OF INCOME TAX

(CENTRAL), C.R.BUILDING

QUEEN'S ROAD, BENGALURU - 560001.

5. THE DIRECTOR GENERAL OF INCOME TAX

(INVESTIGATION-1), C.R.BUILDING QUEENS ROAD, BENGALURU - 560001. …PETITIONERS

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(BY SRI. Y V RAVIRAJ- ADVOCATE)

AND:

SUNIL KUMAR SHARMA

S/O SRI D P SHARMA

AGED ABOUT 45 YEARS

NO. 328, TIPPU SULTHAN PALACE ROAD

KALASIPALYAM, BENGALURU - 560 002. …RESPONDENT

THIS REVIEW PETITION FILED UNDER ORDER XLVII

RULE 1 READ WITH SECTION 114 OF THE CODE OF CIVIL

PROCEDURE, PRAYING TO REVIEW THE ORDER DATED

22.01.2024 PASSED BY THIS HON'BLE COURT IN WA NO.831/2022.

THIS REVIEW PETITION, COMING ON FOR ORDERS, THIS

DAY, ORDER WAS MADE THEREIN AS UNDER:

CORAM: HON'BLE MR JUSTICE K.SOMASHEKAR

AND

HON'BLE MR JUSTICE RAJESH RAI K

ORAL ORDER

(PER: HON'BLE MR JUSTICE K.SOMASHEKAR) This Review Petition has been filed by the petitioners / Commission of Income Tax and others, seeking review of the order dated 22.01.2024 passed by this Court in W.A.No.831/2022 vide Annexure-"A".

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2. Whereas learned counsel Shri Y.V. Raviraj for petitioners is present before Court and submits that against the said judgment dated 22.01.2024, an appeal was preferred before the Hon'ble Supreme Court of India, in SLP (Civil) Diary No.21526/2024 and that the aforesaid SLP has been dismissed of by the Hon'ble Apex Court by order dated 20.08.2024. Copy of the same has been furnished by the learned counsel for the petitioners, for the purpose of reference.

3. In view of the dismissal of the SLP filed before the Hon'ble Apex Court, there is no consequence to proceed further in this matter. Therefore, this Review Petition stands dismissed. Consequently, I.A.No.1/2024 also stands disposed of.

Sd/-

(K.SOMASHEKAR)

JUDGE

Sd/-

(RAJESH RAI K)

JUDGE

KS