- 1 - HC-KAR NC: 2025:KHC:48242-DB RP No. 565 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. 565 OF 2024 BETWEEN: 1. THE PR. COMMISSIONER OF INCOME TAX CENTRAL 3RD FLOOR, C R BUILDING, QUEENS ROAD, BANGALORE-560 001. 2. THE DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE -2(2) 3RD FLOOR, C R BUILDING, QUEENS ROAD, BANGALORE-560 001. …PETITIONERS (BY SRI. Y V RAVIRAJ, ADVOCATE) AND: M/S BARBEQUE NATION HOSPITALITY LTD NO. 62, SITE NO. 13, 16TH CROSS, N S PALYA, BTM LAYOUT, BENGALURU-560 076. PAN-AAKCS 3053N. REP BY ITS MANAGING DIRECTOR. …RESPONDENT Digitally signed by NIRMALA DEVI Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2025:KHC:48242-DB RP No. 565 of 2024 THIS REVIEW PETITION IS FILED UNDER XLVII RULE 1 READ WITH SECTION 114 OF THE CODE OF CIVIL PROCEDURE PRAYING TO REVIEW THE ORDER DATED 19.08.2024 PASSED BY THIS HONBLE COURT IN ITA NO. 390/2023, 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 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 19.08.2024 passed in ITA No.390/2023. 2. Heard learned counsels Sri Y.V.Raviraj and Sri Dilip for the petitioners and perused the review petition papers. 3. Under judgment dated 19.8.2024, the ITA was disposed of on the ground that the monetary value involved in the appeal is less than `1.00 core. 1 hereinafter referred to as 'CPC' - 3 - HC-KAR NC: 2025:KHC:48242-DB RP No. 565 of 2024 4. On a query put to the learned counsel for the revenue, it is submitted that from the records, the computation of income is about `189.00 lakhs and tax liability would be lesser than the monetary limit prescribed in the circular for filing an appeal. 5. In that view of the matter, there is no ground for review. 6. Accordingly, the review petition stands rejected. 7. 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.: 20