Case Note & Summary
The High Court of Karnataka at Bengaluru heard a batch of review petitions filed by various cooperative societies seeking review of orders dated 05.02.2020 and 11.02.2020 passed in corresponding writ petitions. The review petitions were filed under Order 47 Rule 1 read with Section 114 of the Code of Civil Procedure, 1908, alleging error apparent on the face of the record. The respondents were the Commissioner of Income Tax (Appeals) and the Income Tax Officer. The single judge (Krishna S. Dixit J.) considered the matters and passed an order on 28.02.2020. The text of the judgment, however, only provides the cause titles and procedural details of the clubbed matters; the substantive reasoning, findings, and final decision are not contained in the provided excerpt.
Issue of Consideration
Case Details
2020 LawText (KAR) (02) 2
Review Petition No. 51 of 2020 (T-IT) connected with Review Petition Nos. 52-102 of 2020 (T-IT)
Mahesh R Uppin for petitioners, Jeevan J Neeralgi for respondents
Odiyoor Sri Vivdhoddesha Souharda Sahakari Niyamitha and Others (various cooperative societies)
Commissioner of Income Tax (Appeals) and Income Tax Officer, Various Wards
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Nature of Litigation
Review petitions against orders passed in writ petitions concerning income tax matters
Remedy Sought
Review of orders dated 05.02.2020 and 11.02.2020 passed in various writ petitions
Previous Decisions
Orders dated 05.02.2020 in W.P. Nos. 2738/2020, 2824/2020, 2745/2020, 2825/2020, 2830/2020, 2802/2020, 2632/2020, 2896/2020, 2628/2020, 2641/2020, 2879/2020, 2610/2020, 2600/2020, 2742/2020, 2833/2020, 2826/2020, 2639/2020 etc., and order dated 11.02.2020 in W.P. No. 3298/2020
Procedural History
Writ petitions filed by various cooperative societies were disposed of by the High Court on 05.02.2020 and 11.02.2020. The petitioners filed review petitions under Order 47 Rule 1 read with Section 114 CPC. All review petitions were clubbed together and heard by a single judge (Krishna S. Dixit J.) on 28.02.2020.
Acts & Sections
- Code of Civil Procedure, 1908: Order 47 Rule 1, Section 114