- 1 - HC-KAR NC: 2025:KHC:46742 RP No. 366 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 14TH DAY OF NOVEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE B M SHYAM PRASAD REVIEW PETITION NO. 366 OF 2025 BETWEEN: THE CHIEF COMMISSIONER OF INCOME TAX CCIT C.R. BUILDING, QUEENS ROAD, BANGALURU, KARNATAKA, INDIA - 560 001. …PETITIONER (BY SRI. Y V RAVIRAJ.,ADVOCATE) Digitally signed by VANAMALA N Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2025:KHC:46742 RP No. 366 of 2025 AND: BABULAL LALURAMJI AGED ABOUT 43 YEARS, R/AT 320/1, TRANSPORT STEEL, NEAR MAZID A NARAYANPURA, DOORVANINAGAR BANGALORE, KARNATAKA-560 015. …RESPONDENT THIS RP IS FILED UNDER SECTION 114 R/W SEC.47 RULE 1 OF CPC, 1908, PRAYING TO i) REVIEW THE ORDER DATED 05.06.2025 PASSED BY THIS HONBLE COURT IN WP NO.4157/2025. THIS PETITION, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE B M SHYAM PRASAD - 3 - HC-KAR NC: 2025:KHC:46742 RP No. 366 of 2025 ORAL ORDER This petition is filed by the Revenue for review of this Court's order dated 05.06.2025 in W.P.No.4157/2025 [T-IT]. This Court by this order dated 05.06.2025 has opined that the respondent - assessee has made out a case for interference with the decision and to condone the delay in filing the revised ITR but otherwise leaving open all questions to be decided in law. Sri Y.V.Raviraj, the learned Senior Standing Counsel for the petitioner, submits that the request for review may be considered in the light of the second ground in the review petition which reads as under:- "The Hon'ble Court while granting liberty to the respondent to file his revised return to claim refund of TDS ought to have directed the assessing authority to process the return so filed in accordance with law and grant refund after verifying the - 4 - HC-KAR NC: 2025:KHC:46742 RP No. 366 of 2025 documents filed in support of claim of any refund." This Court must opine that all questions are left open to be decided by the petitioner in accordance with law and whether there must be refund or not is not an issue that is put up for consideration. As such, there is no reason for review and consequentially, the application for condonation of delay and the petition stand disposed of. Sd/- (B M SHYAM PRASAD) JUDGE SA ct:sr