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of <h1>Application to recall prior orders denied; revenue barred from re-agitating issues through review where no jurisdictional error</h1> <h3>THE COMMISSIONER OF INCOME-TAX, THE DEPUTY COMMISSIONER OF INCOME-TAX, INTERNATIONAL TAXATION CIRCLE-1 (1), BENGALURU Versus M/s. ABBEY BUSINESS SERVICES INDIA PVT. LTD.</h3> The HC refused review/recall of its prior orders, holding that the revenue cannot re-agitate issues through review. The court recorded submissions on both ... Seeking review / recall of the order [2020 (12) TMI 570 - KARNATAKA HIGH COURT] and [2020 (12) TMI 1418 - KARNATAKA HIGH COURT] - revenue while inviting the attention of this case to various clauses of the agreement executed between the parties in this case and various clauses in the case of 'M/S CENTRICA INDIA OFFSHORE PRIVATE LIMITED [2014 (5) TMI 154 - DELHI HIGH COURT] submitted that the aforesaid decision applies to the facts of this case. HELD THAT:- It is trite law that in the garb or review, an issue cannot be permitted to re-agitated / re-argued. This court in para 5 and 6 has taken note of submissions made on behalf of the revenue and has recorded the submissions made on behalf of the assessee and thereafter, for the reasons assigned in the judgment has held that the decision of M/S CENTRICA INDIA OFFSHORE PRIVATE LIMITED [2014 (5) TMI 154 - DELHI HIGH COURT] does not apply to the facts of these cases. Judgment passed in [2020 (12) TMI 570 - KARNATAKA HIGH COURT] and [2020 (12) TMI 1418 - KARNATAKA HIGH COURT] neither suffer from any jurisdictional infirmity nor any error apparent on the face of the record warranting interference of this court in exercise of review jurisdiction. RP Nos. 9/2021 and 10/2021 sought review/recall of the orders dated 01.12.2020 in ITA Nos. 214/2014 and 215/2014. Revenue relied on clauses of the parties' agreement and the decision in M/S CENTRICA INDIA OFFSHORE PRIVATE LIMITED to contend that that decision applied. The court observed that 'in the garb or review, an issue cannot be permitted to re-agitated / re-argued,' noted the submissions advanced by both sides, and reaffirmed the reasons recorded in the judgment dated 01.12.2020 that the decision in M/S CENTRICA 'does not apply to the facts of these cases.' The court found no jurisdictional infirmity or 'any error apparent on the face of the record warranting interference of this court in exercise of review jurisdiction.' Review petitions dismissed.
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