CORPORATION BANK, vs. THE COMMISSIONER OF INCOME-TAX (TDS)

PDF · subscribers
WP/111068/2015HC KarnatakaKAHC02013775201506 January 2017Bench: G.NARENDAR2 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court did not decide on the merits of the stay application or the tax dispute. Instead, the learned counsel for the petitioner filed a memo seeking leave of the court to withdraw the writ petitions. The memo was taken on record by the court. Consequently, the High Court dismissed the writ petitions as withdrawn. No finding was reached on the substantive issues that would have been argued had the petitions proceeded.

What were the facts?

The petitioner, Corporation Bank, represented by its Chief Manager, filed seven writ petitions before the High Court of Karnataka, Dharwad Bench. These petitions were filed under Articles 226 and 227 of the Constitution of India. The Bank sought a direction to the Commissioner of Income-Tax (TDS) to stay the recovery of taxes until the disposal of an appeal filed before the Commissioner of Income-Tax (Appeals). The respondents were the Commissioner of Income-Tax (TDS), the Additional Commissioner of Income-Tax (TDS), and the Income-Tax Officer, TDS Ward-1. The writ petitions were listed for preliminary hearing.

What were the issues?

The primary issue before the High Court was whether to grant a stay on the recovery of taxes pending the disposal of an appeal before the Commissioner of Income-Tax (Appeals). The petitioner sought a direction for such a stay. The judgment does not record specific arguments from either the petitioner or the respondents regarding the merits of the stay application or the underlying tax dispute. The court's decision was based on a subsequent development.

AI-generated summary — verify with the full judgment below

Before: AND

: 1 : IN THE HIGH COURT OF KARNATAKA DHARWAD BENCH DATED THIS THE 06TH DAY OF JANUARY, 2017 BEFORE THE HON’BLE MR. JUSTICE G. NARENDAR W.P. NOS. 111068-111074/2015 (T-IT) BETWEEN CORPORATION BANK, REP. BY ITS CHIEF MANAGER, SRI. B.P. DAS, AGED ABOUT: 47 YEARS, NEW COTTON MARKET BRANCH, 128, SRI. MOORUSAVIRAMATH GINNING AND PRESSING CO., BUILDING, P.B.NO. 605, NEW COTTON MARKET, HUBBALLI-580 029. ... PETITIONER S (BY SRI. A SHANKAR & SHRI. M. LAVA & SHRI. SHASHANK HEGDE, ADVS.) AND 1. THE COMMISSIONER OF INCOME-TAX (TDS) OFFICE OF THE COMMISSIONER OF INCOME-TAX (TDS), PANAJI-GOA, GROUND FLOOR, PUNDALIK NIWAS, RUA-DE-OUREM, PANAJI, GOA-403 001. 2. THE ADDITIONAL COMMISSIONER OF INCOME-TAX (TDS), RANGE, HUBBALLI, OFFICE OF THE ADDITIONAL COMMISSIONER OF INCOME-TAX, TDS RANGE, CENTRAL REVENUE BUILDING, NAVANAGAR, HUBBALLI-580 025.

: 2 : 3. THE INCOME-TAX OFFICER, TDS WARD-1, CENTRAL REVENUE BUILDING, NAVANAGAR, HUBBALLI-580 025 .. RESPONDENTS THESE WRIT PETITIONS ARE FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO DIRECT THE RESPONDENT NO.1 TO STAY THE RECOVERY OF TAXES TILL DISPOSAL OF THE APPEAL FILED BEFORE THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS) AND ETC. THESE WRIT PETITIONS COMING ON FOR PRELIMINARY HEARING THIS DAY, THE COURT MADE THE FOLLOWING: ORDER Learned counsel for the petitioner files a memo praying leave of the court to withdraw the writ petitions. Memo is taken on record. The writ petitions are dismissed as withdrawn. Sd/- JUDGE rs

Recent GST High Court judgments

Search GST case law →