M/S.SHRI.ARIHANT CREDIT SOUHARD SAHAKARI LTD., vs. THE INCOME TAX OFFICER,

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WP/120140/2020HC KarnatakaKAHC02000858202025 March 2021Bench: SACHIN SHANKAR MAGADUM2 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court noted that the learned counsel appearing for the petitioner had filed a memo seeking permission to withdraw the writ petition. The memo was taken on record, and consequently, the writ petition was dismissed as withdrawn. No decision was made on the merits of the assessment order. The operative direction was to dismiss the petition as withdrawn.

What were the facts?

The petitioner, M/s Shri Arihant Souhard Sahakari Ltd., represented by its General Manager, filed a writ petition before the High Court of Karnataka, Dharwad Bench. The petition challenged an assessment order dated December 19, 2019, passed by the Income Tax Officer, Ward No.1, Nippani, for the Assessment Year 2012-13. The petitioner sought a writ of certiorari to quash this assessment order. The respondent was the Income Tax Officer, Ward No.1, Nippani.

What were the issues?

The primary issue before the High Court was whether the assessment order dated December 19, 2019, passed by the Income Tax Officer, Ward No.1, Nippani, for the Assessment Year 2012-13, should be quashed. The petitioner sought to withdraw the writ petition. The judgment does not record specific arguments from either the petitioner or the revenue regarding the merits of the assessment order. The only action recorded is the petitioner's request to withdraw the petition.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KARNATAKA DHARWAD BENCH

DATED THIS THE 25TH DAY OF MARCH, 2021

BEFORE

THE HON’BLE MR. JUSTICE SACHIN SHANKAR MAGADUM

W.P.NO.120140/2020 (T-IT)

BETWEEN :

M/S SHRI ARIHANT CREDIT SOUHARD SAHAKARI LTD., BORGAON CHIKODI, DIST: BELAGAVI, REPRESENTED BY IT GENERAL MANAGER, SHRI ASHOK S/O JINOO BANKAPURE, AGE : 49 YEARS, OCC: SERVCIE, R/O SHRI ARIHANT, BORGAON, TAL: NIPPANI, DIST: BELAGAVI. ... PETITIONER (BY SRI SANGRAM S.KULKARNI, ADV.)

AND :

THE INCOME TAX OFFICER, WARD NO.1, NIPPANI, DIST: BELAGAVI PIN : 591 237. ... RESPONDENT (BY SRI Y.V.RAVIRAJ, ADV.)

THIS WRIT PETITION IS FILED UNDER ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA, PRAYING THIS HON’BLE COURT TO ISSUE A WRIT OF CERTIORARI AND QUASH THE IMPUGNED ASSESSMENT ORDER DATED 19.12.2019 PASSED BY THE INCOME TAX OFFICER, WARD NO.1, NIPPANI VIDE ANNEXURE-J, FOR THE ASSESSMENT YEAR 2012-13.

THIS PETITION COMING ON FOR ORDERS, THIS DAY, THE COURT MADE THE FOLLOWING:

2 : ORDER :

Learned counsel appearing for the petitioner has filed a memo seeking permission of this Court to withdraw the writ petition. The memo is taken on record. The writ petition is dismissed as withdrawn.

Sd/- JUDGE EM/-

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