- 1 - HC-KAR NC: 2026:KHC:17379-DB RP No. 25 of 2026 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 26TH DAY OF MARCH, 2026 PRESENT THE HON'BLE MR. JUSTICE S.G.PANDIT AND THE HON'BLE MR. JUSTICE K. V. ARAVIND REVIEW PETITION NO.25 OF 2026 BETWEEN: 1. THE PR. COMMISSIONER OF INCOME-TAX, AAYAKAR BHAVAN, PLOT NO. 5, EDC COMPLEX, PATTO PLAZA, PANAJI, GOA-403 001. 2. THE ASST. COMMISSIONER OF INCOME-TAX CIRCLE-1(1) AND TPS, MANGALURU, II FLOOR, C R BUILDING ANNEXE, ATTAVARA, MANGALURU-575 001. …PETITIONERS (BY SRI. THIRUMALESH.M., ADVOCATE) Digitally signed by VINUTHA B S Location: High Court of Karnataka - 2 - HC-KAR NC: 2026:KHC:17379-DB RP No. 25 of 2026 AND: 1. M/S. NEW MANGALORE PORT AUTHORITY FA AND CAO PANAMBUR, MANGALURU-575 010. PAN: AAALN0057A. …RESPONDENT (BY SRI. MADHUSUDAN.U.A., ADVOCATE) THIS REVIEW PETITION IS FILED UNDER SECTION.114 R/W ORDER 47 RULE 1 OF CPC 1908, PRAYING TO REVIEW / RECALL THE ORDER DATED 10.09.2025 PASSED BY THIS HONBLE COURT IN ITA NO.289/2024 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 K. V. ARAVIND - 3 - HC-KAR NC: 2026:KHC:17379-DB RP No. 25 of 2026 ORAL ORDER (PER: HON'BLE MR. JUSTICE S.G.PANDIT) This review petition is filed under Order XLVII Rule 1 read with Section 114 of the Code of Civil Procedure, praying to review the order dated 10.09.2025 passed in ITA.No.289/2024, whereunder the appeal was disposed of as not maintainable noting that the tax effect is below Rs.2,00,00,000/-. 2. Heard Sri. M.Thirumalesh, learned counsel for the petitioners and Sri. U.A.Madhusudan, learned counsel for the respondent. 3. Both the learned counsels appearing for the parties would submit that the tax effect in ITA.No.289/2024 was more than Rs.2,00,00,000/- but inadvertently it was submitted at the time of disposal that the tax effect was less than Rs.2,00,00,000/-. As the tax effect is above Rs.2,00,00,000/-, the impugned order requires to be reviewed. In view of the fact that the tax effect is more than Rs.2,00,00,000/-, ITA.No.289/2024 would be maintainable. Hence, the order dated 10.09.2025 in ITA.No.289/2024 is reviewed and recalled. - 4 - HC-KAR NC: 2026:KHC:17379-DB RP No. 25 of 2026 Accordingly, review petition is allowed and appeal in ITA.No.289/2024 is restored to file. Sd/- (S.G.PANDIT) JUDGE Sd/- (K. V. ARAVIND) JUDGE SMJ List No.: 1 Sl No.: 10