- 1 - HC-KAR NC: 2026:KHC:7240-DB RP No. 97 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 6TH DAY OF FEBRUARY, 2026 PRESENT THE HON'BLE MR. JUSTICE S.G.PANDIT AND THE HON'BLE MR. JUSTICE C.M. POONACHA REVIEW PETITION NO. 97 OF 2025 BETWEEN: 1. THE PR. COMMISSIONER OF INCOME TAX OF INCOME TAX, CIT(A), 5TH FLOOR, BMTC BUILDING, 60 FEET ROAD, KORMANGALA BANGALORE-560085. 2. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 11(3), PRESENT ADDRESS DCT, CIRCLE -2(1)(1) 2ND FLOOR, BMTC BUILDING, 80 FEET ROAD, KORMANGALA, BENGALURU-560095. …PETITIONERS (BY SRI. SANMATHI E. I., ADV.) AND: M/S. CSG SYSTEMS INTERNATIONAL (INDIA) PVT. LTD., FORMERLY KNOWN INDEPENDENT AS TECHNOLOGY SYSTEMS (INDIA) PVT. LTD., DIVYASHREE TOWERS, 4TH FLOOR, NO.55, GURUPPANNA PALYA, MADIVALA RANGE, BENGALURU-560029 PAN: AABC129548 REP. BY ITS DIRECTOR. …RESPONDENT (BY SRI. ANKUR P.D., ADV. FOR SRI K R VASUDEVAN, ADV.) Digitally signed by NANJUNDACHARI Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2026:KHC:7240-DB RP No. 97 of 2025 THIS REVIEW PETITION FILED UNDER ORDER 47 RULE 1 R/W SEC.114 OF CPC PRAYING TO REVIEW JUDGMENT DATED 01.10.2024 PASSED IN ITA NO.34/2020 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) The above review petition is filed under Order 47 Rules 1and 2 of CPC, 1908 praying to review the order dated 01.10.2024 in ITA No.34/2020 wherein the appeal was disposed of as not maintainable noting that the tax effect in the appeal is less than Rs.2 Crores. 2. Learned counsel Smt. Tanmayee Rajkumar appearing for the respondent-assessee would fairly submits that the tax effect involved in the above said ITA was more than Rs.2 Crores. - 3 - HC-KAR NC: 2026:KHC:7240-DB RP No. 97 of 2025 In the light of the above submission, the order dated 01.10.2024 in ITA No.34/2020 requires to be reviewed. Hence the following: ORDER i) Review petition is allowed. ii) The order dated 01.10.2024 passed in ITA No.34/2020 is recalled. iii) ITA No.34/2020 is restored to its original file. Sd/- (S.G.PANDIT) JUDGE Sd/- (C.M. POONACHA) JUDGE BSV CT:bms List No.: 1 Sl No.: 10