- 1 - HC-KAR NC: 2025:KHC:24265-DB RP No. 615 of 2024 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 4TH DAY OF JULY, 2025 PRESENT THE HON'BLE MR. JUSTICE S.G.PANDIT AND THE HON'BLE MR. JUSTICE C.M. POONACHA REVIEW PETITION NO. 615 OF 2024 BETWEEN: 1. THE PR COMMISSIONER OF INCOME TAX CENTRAL, 3RD FLOOR, C R BUILDING, QUEENS ROAD, BANGALORE-560 001. 2. THE ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2(2), 3RD FLOOR, C R BUILDING, QUEENS ROAD, BANGALORE-560 001. …PETITIONERS (BY SRI. M DILIP,ADVOCATE) AND: M/S GMR INFRASTRUCTURE LTD NO. 25/1, SKIP HOUSE, MUSEUM ROAD, BANGALORE-560 025. PAN AABCG8889P. REP. BY ITS MANAGING DIRECTOR. …RESPONDENT (RESPONDENT SERVED) THIS REVIEW PETITION IS FILED UNDER ORDER 47 RULE 1 R/W SEC. 114 OF CPC, PRAYING TO REVIEW THE ORDER DATED 27.09.2024 PASSED BY THIS HONBLE COURT IN ITA NO. 300/2023. THIS PETITION, COMING ON FOR FURTHER ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: Digitally signed by NIRMALA DEVI Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2025:KHC:24265-DB RP No. 615 of 2024 CORAM: HON'BLE MR. JUSTICE S.G.PANDIT and HON'BLE MR. JUSTICE C.M. POONACHA ORAL ORDER (PER: HON'BLE MR. JUSTICE S.G.PANDIT) This review petition is filed under Order XLVII Rule 1 of the Code of Civil Procedure, 19081, praying to review the order dated 27.9.2024 passed in ITA No.300/2023. 2. Heard Sri Dilip, learned counsel for the petitioner/revenue. 3. Notice is served on respondent and is unrepresented. 4. IA.No.1/2024 is filed under Section 5 of the Limitation Act, to condone the delay of 16 days in filing the review petition. 5. Accepting the cause shown in the affidavit accompanying the application, IA.No.1/2024 is allowed. The delay of 16 days in filing the review petition is condoned. 6. This review petition is filed on the ground that the main appeal against the order dated 7.11.2022 in ITA 1 Hereinafter referred to as ‘CPC’ - 3 - HC-KAR NC: 2025:KHC:24265-DB RP No. 615 of 2024 No.1741/Bang/2017 is pending before this Court in ITA No.607/2022. Learned counsel, Sri Dilip would submit that the present appeal in ITA No.300/2023 was against the Cross Objection No.111/Bang/2017. Though the monetary limit is less than `2.00 crores in the Cross Objection, in the main appeal, the monetary value is nearly `27.38 crores. Therefore, he submits that it would be appropriate to dispose of both the appeals together. Hence, he prays for recalling the order passed in ITA No.300/2023, which is under review and post ITA No.300/2023 along with ITA No.607/2022. 7. On hearing the learned counsel Sri Dilip for the petitioner/revenue, we are of the view that there is considerable force in the submission of the learned counsel. When main appeal filed against the order dated 7.11.2022 in ITA No.1741/Bang/2017 is pending consideration, wherein monetary value is more than `27.38 crores, it would be appropriate to hear the appeal filed against Cross Objection No.111/Bang/2017 also along with the main appeal. - 4 - HC-KAR NC: 2025:KHC:24265-DB RP No. 615 of 2024 8. In the said circumstances, review petition is allowed. The order dated 27.9.2024 passed in ITA No.300/2023 is reviewed and recalled. 9. Post ITA No.300/2023 along with ITA No.607/2022. Sd/- (S.G.PANDIT) JUDGE Sd/- (C.M. POONACHA) JUDGE ND List No.: 1 Sl No.: 6