- 1 - HC-KAR NC: 2025:KHC:48255-DB RP No. 491 of 2024 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 21ST DAY OF NOVEMBER, 2025 PRESENT THE HON'BLE MR. JUSTICE S.G.PANDIT AND THE HON'BLE MR. JUSTICE C.M. POONACHA REVIEW PETITION NO. 491 OF 2024 BETWEEN: 1. PR. COMMISSIONER OF INCOME TAX- 4 BMTC COMPLEX, KORAMANGALA, BANGALORE. 2. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-11(5), BANGALORE. …PETITIONERS (BY SRI. SANMATHI E I, ADVOCATE) AND: M/S. JUPITER ENTERTAINMENT VENTURES PAGE INDUSTRIES LTD (P) LTD., NO. 54, RICHMOND ROAD, BANGALORE-560 025, REP BY ITS DIRECTOR PAN AABCJ 7071Q. REPT BY ITS DIRECTOR. …RESPONDENT THIS REVIEW PETITION IS FILED UNDER ORDER 47 RULE 1 AND 2 READ WITH SECTION 151 OF CODE OF CIVIL Digitally signed by NIRMALA DEVI Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2025:KHC:48255-DB RP No. 491 of 2024 PROCEDURE FOR REVIEW OF JUDGMENT PASSED IN ITA NO. 298 OF 2017 DATED 2/9/2024 PRAYING THAT THIS HONBLE COURT MAY BE PRAYING TO REVIEW JUDGMENT DATED 2/9/2024 PASSED IN ITA NO. 298/2017, TO PASS SUITABLE ORDERS THAT THIS HONBLE COURT DEEMS FIR TO BE GRANTED IN THE FACTS AND CIRCUMSTANCES OF THE CASE IN THE INTEREST OF JUSTICE AND EQUITY. THIS PETITION, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: 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) 1. This review petition filed under Order XLVII Rule 1 read with Section 114 of the Code of Civil Procedure, 19081 is directed against the judgment dated 2.9.2024 passed in ITA No.298/2017. 2. Heard Sri E.I.Sanmathi, learned counsel for the petitioner. 3. The main ground urged is that the review petitioner has not challenged the order of CIT (A) with regard to colourable device before the Tribunal. The said contention is dealt with by 1 hereinafter referred to as 'CPC' - 3 - HC-KAR NC: 2025:KHC:48255-DB RP No. 491 of 2024 this court at paragraph 11 of the judgment. Therefore, that ground would not be available for the petitioners to seek review. 4. No ground to review is pointed out. 5. Accordingly, review petition stands rejected. Sd/- (S.G.PANDIT) JUDGE Sd/- (C.M. POONACHA) JUDGE ND List No.: 1 Sl No.: 36