SUNIL KUMAR SHARMA V. DEPUTY COMMISSIONER OF INCOME TAX

RP/698/2022

AI Insights

This case involves multiple review petitions filed by Sunil Kumar Sharma against the orders passed by the Deputy Commissioner of Income Tax and the Commissioner of Income Tax (Appeals)-11, Bengaluru. The petitions were filed under Section 114 read with Order 47 Rule 1 of the Code of Civil Procedure 1908, along with Articles 226 and 227 of the Constitution of India, challenging the orders dated 12.08.2022. The main legal representatives for the petitioner were Sri. Kiran S. Jawali, Senior Counsel, and for the respondents, Sri. Balbir Singh, ASGI. The High Court of Karnataka, presided by Hon'ble Mr. Justice E.S. Indireesh, heard the arguments and decided that there was no apparent error in the previous judgment, thus disposing of the review petitions.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 752391 (HC-KARNATAKA)
• Appeal Type: Others
• Pronouncement Date: 05-09-2023
• Assessment Year: misc
• Laws Referred To: Income Tax Act, 1961, Code of Civil Procedure 1908, Constitution of India
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: BALBIR SINGH
• Assessee Lawyers: KIRAN JAWALI
• Keywords: Error apparent; Income Tax; Review petition; Face of the Record
• Section: 114; 47; 1; 226; 227

Judgement Text

" - 1 - NC: 2023:KHC:32135 RP No.698/2022 IN W.P No.9938/2022 C/W RP No. 697/2022 IN W.P No.9937/2022 RP No. 699/2022 IN W.P No.9939/2022 RP No. 700/2022 IN W.P No. 9945/ 2022 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 5TH DAY OF SEPTEMBER, 2023 BEFORE THE HON'BLE MR JUSTICE E.S.INDIRESH IN R.P NO. 698 OF 2022 BETWEEN: SUNIL KUMAR SHARMA S/O SRI.D.P.SHARMA AGED ABOUT 45 YEARS NO.328, TIPPU SULTAN PALACE ROAD, KALASIPALYAM BENGALURU-560002 …PETITIONER (BY SRI.KIRAN S. JAWALI, SENIOR COUNSEL FOR SRI. SHREEHARI, ADVOCATE) AND: 1. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 1(4), BENGALURU AN AUTHORITY UNDER INCOME TAX ACT, 1961 CENTRAL REVENUE BUILDING QUEENS ROAD BENGALURU-560001 2. THE COMMISSIONER OF INCOME TAX (APPEALS)-11 RP NO.698/2022 IN W.P NO.9938/2022 C/W RP NO.697/2022 IN W.P.NO.9937/2022 RP NO.699/2022 IN W.P.NO.9939/2022 RP NO.700/2022 IN W.P.NO.9945/2022 Digitally signed by VARSHA N RASALKAR Location: High Court Of Karnataka - 2 - NC: 2023:KHC:32135 RP No.698/2022 IN W.P No.9938/2022 C/W RP No. 697/2022 IN W.P No.9937/2022 RP No. 699/2022 IN W.P No.9939/2022 RP No. 700/2022 IN W.P No. 9945/ 2022 BENGALURU AN AUTHORITY UNDER INCOME TAX ACT, 1961 ROOM NO.322, 3RD FLOOR CENTRAL REVENUE BUILDING QUEENS ROAD BENGALURU-560001 …RESPONDENTS (BY SRI. BALBIR SINGH, ASGI FOR SRI. ARAVIND K.V., ADVOCATE) THIS REVIEW PETITION IS FILED UNDER SECTION 114 READ WITH ORDER 47 RULE 1 OF THE CODE OF CIVIL PROCEDURE 1908 READ WITH ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO REVIEW THE ORDER DATED 12.08.2022 PASSED BY THIS COURT IN W.P.NO.9938/2022 (ANNEXURE-A). IN RP NO. 697 OF 2022 BETWEEN: SUNIL KUMAR SHARMA S/O SRI D.P.SHARMA, AGED ABOUT 45 YEARS, NO.328, TIPPU SULTAN PALACE ROAD, KALASIPALYAM BENGALURU-560002 ...PETITIONER (BY SRI. KIRAN S. JAWALI, SENIOR COUNSEL FOR SRI. SHREEHARI., ADVOCATE) AND: 1. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 1(4), AN AUTHORITY UNDER INCOME TAX ACT 1961 CENTRAL REVENUE BUILDING QUEENS ROAD BENGALURU- 560001 - 3 - NC: 2023:KHC:32135 RP No.698/2022 IN W.P No.9938/2022 C/W RP No. 697/2022 IN W.P No.9937/2022 RP No. 699/2022 IN W.P No.9939/2022 RP No. 700/2022 IN W.P No. 9945/ 2022 2. THE COMMISSIONER OF INCOME TAX (APPEALS)-11, BENGALURU AN AUTHORITY UNDER INCOME TAX ACT 1961 ROOM NO.322, 3RD FLOOR, CENTRAL REVENUE BUILDING QUEENS ROAD, BENGALURU-560001 … RESPONDENTS (BY SRI. BALBIR SINGH, ASGI FOR SRI. ARAVIND K.V., ADVOCATE) THIS REVIEW PETITION IS FILED UNDER SECTION 114 READ WITH ORDER 47 RULE 1 OF THE CODE OF CIVIL PROCEDURE 1908 READ WITH ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA PRAYING TO REVIEW THE ORDER DATED 12.08.2022 PASSED BY THIS COURT IN W.P.NO.9937/2022 (ANNEXURE-A). IN RP NO.699 OF 2022 BETWEEN: SUNIL KUMAR SHARMA S/O SRI D.P.SHARMA AGED ABOUT 45 YEARS NO.328, TIPPU SULTAN PALACE ROAD KALASIPALYAM BENGALURU-560002 ...PETITIONER (BY SRI. KIRAN S. JAWALI, SENIOR COUNSEL FOR SRI. SHREEHARI., ADVOCATE) AND: 1 . DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 1(4), BENGALURU AN AUTHORITY UNDER INCOME TAX ACT, 1961 CENTRAL REVENUE BUILDING QUEENS ROAD BENGALURU-560001 - 4 - NC: 2023:KHC:32135 RP No.698/2022 IN W.P No.9938/2022 C/W RP No. 697/2022 IN W.P No.9937/2022 RP No. 699/2022 IN W.P No.9939/2022 RP No. 700/2022 IN W.P No. 9945/ 2022 2 . THE COMMISSIONER OF INCOME TAX (APPEALS)-11 BENGALURU, AN AUTHORITY UNDER INCOME TAX ACT, 1961 ROOM NO.322, 3RD FLOOR CENTRAL REVENUE BUILDING QUEENS ROAD BENGALURU-560001 RESPONDENT (BY SRI.BALBIR SINGH, ASGI FOR SRI. ARAVIND K.V., ADVOCATE) THIS REVIEW PETITION IS FILED UNDER SECTION 114 READ WITH ORDER 47 RULE 1 OF THE CODE OF CIVIL PROCEDURE 1908 READ WITH ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO REVIEW THE ORDER DATED 12.08.2022 PASSED BY THIS COURT IN W.P.NO.9939/2022 (ANNEXURE-A). RP NO.700 OF 2022 BETWEEN: SUNIL KUMAR SHARMA S/O SRI D.P.SHARMA AGED ABOUT 45 YEARS NO.328, TIPPU SULTAN PALACE ROAD, KALASIPALYAM BENGALURU-560002 ...PETITIONER (BY SRI. KIRAN S. JAWALI, SENIOR COUNSEL FOR SRI. SHREEHARI., ADVOCATE) AND 1. THE COMMISSIONER OF INCOME TAX (APPEALS)-11 BENGALURU AN AUTHORITY UNDER INCOME TAX ACT, 1961 ROOM NO.322, 3RD FLOOR CENTRAL REVENUE BUILDING QUEENS ROAD BENGALURU-560001 - 5 - NC: 2023:KHC:32135 RP No.698/2022 IN W.P No.9938/2022 C/W RP No. 697/2022 IN W.P No.9937/2022 RP No. 699/2022 IN W.P No.9939/2022 RP No. 700/2022 IN W.P No. 9945/ 2022 2 . DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 1(4) AN AUTHORITY UNDER INCOME TAX ACT, 1961 CENTRAL REVENUE BUILDING QUEENS ROAD BENGALURU-560001 3. THE JOINT/ ADDITIONAL COMMISSIONER OF INCOME TAX CENTRAL RANGE-1, C.R. BUILDING, QUEENS ROAD BENGALURU-560001 4. THE PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL) C.R. BUILDING, QUEENS ROAD BENGALURU-560001 5. THE DIRECTOR GENERAL OF INCOME TAX (INVESTIGATION) C.R.BUILDING, QUEENS ROAD BENGALURU-560001 ...RESPONDENTS (BY SRI. BALBIR SINGH, ASGI FOR SRI. ARAVIND K.V., ADVOCATE) THIS REVIEW PETITION IS FILED UNDER SECTION 114 READ WITH ORDER 47 RULE 1 OF THE CODE OF CIVIL PROCEDURE 1908 READ WITH ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO REVIEW THE ORDER DATED 12.08.2022 PASSED BY THIS COURT IN W.P.NO.9945/2022 (ANNEXURE-A). THESE PETITIONS COMING ON FOR ADMISSION, THIS DAY, THE COURT MADE THE FOLLOWING: - 6 - NC: 2023:KHC:32135 RP No.698/2022 IN W.P No.9938/2022 C/W RP No. 697/2022 IN W.P No.9937/2022 RP No. 699/2022 IN W.P No.9939/2022 RP No. 700/2022 IN W.P No. 9945/ 2022 ORDER Heard Sri.Kiran S.Jawali, learned Senior Counsel appearing on behalf of Sri.Shreehari, for the petitioner and Sri.Balbir Singh, learned ASGI appearing on behalf of Sri.Aravind K.V., for the respondents-department. Having taken note of the contentions raised by both sides, I am of the view that there is no error apparent on the face of the record in the judgment. Hence, the petitions are disposed of. However, it is open for both the parties to raise grounds before the Division Bench in W.A.Nos.830- 833/2022 as the same is pending consideration. All the contentions of the parties are kept open. Sd/- JUDGE NB List No.: 19 Sl No.: 4 "