- 1 - NC: 2025:KHC:5145 RP No. 64 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 5TH DAY OF FEBRUARY, 2025 BEFORE THE HON'BLE MR JUSTICE S.G.PANDIT REVIEW PETITION NO. 64 OF 2025 BETWEEN: 1. UNION OF INDIA, MINISTRY OF FINANCE, NEW DELHI-110 001, REP. BY ITS SECRETARY. 2. THE COMMISSIONER OF INCOME TAX (APPEALS), INCOME TAX DEPARTMENT, NEW DELHI-110 002. 3. INCOME TAX DEPARTMENT OFFICE OF THE INCOME TAX OFFICER WARD NO.1(2)(3), BENGALURU-560 001, REP. BY ITS ASSESSING OFFICER. …PETITIONERS (BY SRI. Y V RAVIRAJ AND SRI DILIP M., ADVS.) AND: SRI KRIPLANI MADAN KANTHAN S/O LATE D MADAN KANTHAN, AGED ABOUT 50 YEARS, R/O NO.2093, 16TH B MAIN, HAL 2ND STAGE, INDIRANAGAR, BENGALURU-560 008. …RESPONDENT THIS PETITION FILED UNDER ORDER XLVII RULE 1 R/W SEC. 114 OF CPC PRAYING TO REVIEW THE ORDER DATED 10.01.2025 PASSED BY THIS COURT IN W.P. NO.31181/2024. Digitally signed by MARIGANGAIAH PREMAKUMARI Location: HIGH COURT OF KARNATAKA - 2 - NC: 2025:KHC:5145 RP No. 64 of 2025 THIS PETITION, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON’BLE MR JUSTICE S.G.PANDIT ORAL ORDER Learned counsel for the petitioner would submit that necessary Court fee has been paid through online. 2. This review petition is filed by the respondents- Revenue in W.P.No.31181/2024 dated 10.01.2025 under Order XLVII Rule 1 read with Section 114 of CPC. 3. Heard learned counsel Sri.M.Dilip for Petitioners-Revenue and perused the review petition papers. 4. Learned counsel for the Revenue mainly contends that while passing the assessment order, the authorities have not taken into consideration the income shown in the HSBC Account No.43859148826, that is a matter to be noted at the time of considering Section 154 of the Income Tax Act, 1961 application. Learned counsel for the petitioner would submit that the contention of the - 3 - NC: 2025:KHC:5145 RP No. 64 of 2025 respondent is that they have to raise attachment of bank account. Nothing is said about the attachment of bank account or raising of attachment in the order under review. The only direction issued is to pass order on the application submitted under Section 154 of 1961 Act. 5. After hearing the learned counsel for the Revenue, in my considered opinion, the order neither suffers from any jurisdictional infirmity nor any error apparent on the face of the record warranting review in exercise of review jurisdiction. Accordingly, review petition stands disposed of. Sd/- (S.G.PANDIT) JUDGE NC CT:bms List No.: 1 Sl No.: 1