- 1 - HC-KAR NC: 2026:KHC:3836 RP No. 28 of 2026 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 22ND DAY OF JANUARY, 2026 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR REVIEW PETITION NO. 28 OF 2026 (-) BETWEEN: SRI DORERAJU SAMBASIVAIAH AGED ABOUT 67 YEARS, NO. 8/1, 9TH MAIN, C. K. STREET, BENGALURU NORTH, BENGALURU – 560 003, KARNATAKA, INDIA. …PETITIONER (BY SRI. RAVI SHANKAR S. V., ADVOCATE) AND: 1. THE INCOME TAX OFFICER WARD 2(2)(5), BENGALURU, AREA CODE: KAR, AO TYPE: W, AO NUMBER : 5, RANGE CODE: 222, BMTC BUILDING, 80 FEET ROAD, 6TH BLOCK, KORAMANGALA, BENGALURU – 560 095, KARNATAKA, INDIA. 2. ASSESSMENT UNIT INCOME TAX DEPARTMENT …RESPONDENTS (BY SRI. E.I. SANMATHI, ADVOCATE) THIS REVIEW PETITION IS FILED UNDER ORDER 47 RULE 1 R/W SEC. 114 of CPC, PRAYING TO SET ASIDE THE ORDER DATED 25.04.2025 IN W.P.NO.12023/2025. THIS PETITION, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: Digitally signed by CHANDANA B M Location: High Court of Karnataka - 2 - HC-KAR NC: 2026:KHC:3836 RP No. 28 of 2026 CORAM: HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR ORAL ORDER This petition seeks review of the order dated 25.04.2025 passed in W.P.No.12023/2025, whereby the said petition filed by the petitioner against the respondents-Revenue was allowed by this Court. 2. Heard learned counsel for the petitioner and learned counsel for the respondent and perused the material on record. 3. A perusal of the order under review referred to supra will indicate that there are several errors and discrepancies apparent on the face of the record and as such, in view of the submission made by the review petitioner, who was a successful petitioner before this court in W.P.No.12023/2025 and that the matter would necessarily have to be reheard and disposed of afresh, in accordance with law. Under these circumstances, without expressing any opinion on the merit/demerits of the rival contentions, I deem it just and proper to recall/set aside the final Order dated 25.04.2025 passed in W.P.No.12023/2025 and restore the said petition to the file of this Court to be disposed of by the appropriate bench having roster. - 3 - HC-KAR NC: 2026:KHC:3836 RP No. 28 of 2026 4. In the result, I pass the following: ORDER (i) The petition is hereby allowed. (ii) The impugned order dated 25.04.2025 passed in W.P.No.12023/2025 is hereby set aside. (iii) The writ petition in W.P.No.12023/2025 is restored to the file of this Court. (iv) Registry is directed to post W.P.No.12023/2025 before the appropriate Bench having roster for preliminary hearing on 05.02.2026. (v) Office objections to be complied with by next date of hearing. Sd/- (S.R.KRISHNA KUMAR) JUDGE BMC List No.: 2 Sl No.: 1