THE COMMISSIONER OF INCOME - TAX (TDS) v. AVESAGENOME PROJECT
RP/84/2023 · 2025-11-18
B M Shyam Prasad, G Basavaraja
Review Petitionbody2025
DailyLaw.ai
[ 2025 DAILYLAW 56339 (KAR) · dailylaw.ai ]
DailyLaw.ai
[ 2025 DAILYLAW 56339 (KAR) · dailylaw.ai ]
Judgment text
Extracted from the PDF above. The PDF is authoritative.
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HC-KAR NC: 2025:KHC:47473-DB RP No. 84 of 2023
IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 18TH DAY OF NOVEMBER, 2025 PRESENT THE HON'BLE MR. JUSTICE B M SHYAM PRASAD AND THE HON'BLE MR. JUSTICE G BASAVARAJA REVIEW PETITION NO. 84 OF 2023
BETWEEN:
1.
THE COMMISSIONER OF INCOME - TAX (TDS) NO 59, 4TH FLOOR HMT BHAVAN BELLARY ROAD, GANGANAGAR, BANGALORE - 560032.
2.
THE DEPUTY COMMISSIONER OF INCOME TAX CIRCLE - 16 (1) NO 59 4TH FLOOR, HMT BHAVAN , BELLARY, GANGANAGAR, BANGALORE - 560032 …PETITIONERS
(BY SRI. Y.V. RAVIRAJ A/W SRI ARAVIND V. CHAVAN AND SRI DILIP M., ADVOCATES)
Digitally signed by LAKSHMINARAYAN N Location: HIGH COURT OF KARNATAKA
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HC-KAR NC: 2025:KHC:47473-DB RP No. 84 of 2023
AND:
AVESAGENOME PROJECT INTERNATIONAL PVT LTD REGUS UB CITY, CONCORDE 15TH FLOOR VITTAL MALLYA ROAD BANGALORE - 560001 …RESPONDENT
THIS REVIEW PETITION IS FILED UNDER
ORDER 47, RULE 1 R/W SECTION 114 OF THE CPC, PRAYING THAT THIS COURT
TO I.
REVIEW/RECALL THE ORDER DATED 03.01.2023 PASSED BY THIS HONBLE COURT IN ITA NO.
156/2021. II. TO PASS SUCH OTHER SUITABLE ORDERS AS THIS HONBLE COURT DEEMS FIT TO BE GRANTED IN THE FACTS AND CIRCUMSTANCES OF THE CASE IN THE INTEREST OF JUSTICE AND EQUITY.
THIS PETITION, COMING ON FOR FINAL HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER:
CORAM: HON'BLE MR. JUSTICE B M SHYAM PRASAD and HON'BLE MR. JUSTICE G BASAVARAJA
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HC-KAR NC: 2025:KHC:47473-DB RP No. 84 of 2023
ORAL ORDER
(PER: HON'BLE MR. JUSTICE B M SHYAM PRASAD)
Sri Y.V.Raviraj, the learned Senior Standing Counsel for the petitioners, has filed a memo for withdrawal which reads as under: The petitioner in the above matter respectfully submits that in view of Circular No.9/2024 dated 17.09.2024 issued by CBDT enhancing the monetary limit from one crore to two crore. The above review petition does not survive for consideration as the monetary limit in the above petition is less than 2 crore. The above petition may be dismissed as withdrawn in the interest of justice and equity.
In view of the memo filed, the petition stands dismissed as withdrawn.
Sd/- (B M SHYAM PRASAD) JUDGE
Sd/- (G BASAVARAJA) JUDGE LNN List No.: 1 Sl No.: 2