- 1 - HC-KAR NC: 2025:KHC:48244-DB RP No. 579 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. 579 OF 2024 BETWEEN: 1. THE COMMISSIONER OF INCOME TAX (A) INTERNATIONAL TAXATION, 4TH FLOOR, BMTC BUILDING 80 FEET ROAD, KORAMANGALA BANGALORE.-560095 2. THE ASSISTANT COMMISSIONER OF INCOME TAX INTERNATIONAL TAXATION CIRLCE 2(2), 4TH FLOOR, BMTC BUILDING 80 FEET ROAD, KORAMANGALA BANGALORE.-560095 …PETITIONERS (BY SRI. SANMATHI E I, ADVOCATE) AND: M/S. URBAN LADDER HOME DECOR SOLUTIONS PVT LTD 1ST, 2ND AND 3RD FLOOR, NO.259 AND 276 AMARJYOTHI HBCS LAYOUT DOMLUR BENGALURU-560071 REP BY ITS DIRECTOR PAN AABCU4143N …RESPONDENT Digitally signed by NIRMALA DEVI Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2025:KHC:48244-DB RP No. 579 of 2024 THIS RP IS FILED UNDER ORDER 47 RULE 1 AND 2 R/W SEC.114 OF CPC, PRAYING TO WHEREFORE, PETITIONER PRAYS THIS HONBLE COURT MAY BE PLEASED TO REVIEW JUDGMENT DATED 23.09.2024 PASSED IN ITA NO.17/2022 AND ETC. 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 23.09.2024 passed in ITA No.17/2022, whereunder the appeal was disposed of on the ground that the tax effect in the appeal is less than `2.00 crores. 2. However, learned counsel Sri E.I.Sanmathi for the revenue would submit that the tax effect is more than `2.00 crores. He also submits that this Court by judgment dated 7.2.2025 passed in ITA No.11/2022 and connected appeals has 1 hereinafter referred to as 'CPC' - 3 - HC-KAR NC: 2025:KHC:48244-DB RP No. 579 of 2024 answered the question of law raised in the ITA against the revenue. 3. Notwithstanding the ground that the monetary value is more than `2.00 crores, this Court has answered the questions raised in the appeal in ITA No.11/2022 dated 7.2.2025. 4. Hence, we do not find any ground to entertain the review petition. Accordingly, the review petition stands rejected. 5. Pending application for condonation of delay also stands rejected. Sd/- (S.G.PANDIT) JUDGE Sd/- (C.M. POONACHA) JUDGE ND List No.: 1 Sl No.: 21