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

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WP/120141/2020HC KarnatakaKAHC02000953202025 March 2021Bench: SACHIN SHANKAR MAGADUM2 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court of Karnataka, Dharwad Bench, considered a memo filed by the petitioner seeking permission to withdraw the writ petition. The Court took the memo on record and, based on the petitioner's request, dismissed the writ petition as withdrawn. No decision was made on the merits of the assessment order or the underlying tax dispute. The operative direction was solely to dismiss the petition as withdrawn.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 10, 2019, passed by the Income Tax Officer, Ward No. 1, Nippani, for the Assessment Year 2013-14. The petitioner sought to quash this assessment order. The respondent in the writ petition was the Income Tax Officer, Ward No. 1, Nippani.

What were the issues?

1. Whether the assessment order dated December 10, 2019, passed by the Income Tax Officer, Ward No. 1, Nippani, for Assessment Year 2013-14, is liable to be quashed? The petitioner's contention, as indicated by the filing of the writ petition, was that the assessment order was erroneous and required judicial intervention. The specific grounds for challenging the assessment order were not detailed in the provided text. The respondent's arguments, if any, were not recorded in the judgment.

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.120141/2020 (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 10.12.2019 PASSED BY THE INCOME TAX OFFICER, WARD NO.1, NIPPANI VIDE ANNEXURE-J, FOR THE ASSESSMENT YEAR 2013-14.

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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