BHAVASAR KSHATRIYA CO-OPERATIVE CREDIT SOCIETY LTD vs. THE INCOME TAX OFFICER,

WP/120143/2020HC KarnatakaKAHC02000995202015 November 2021Bench: N.S.SANJAY GOWDA2 pages

AI SummaryRemanded

What did the High Court hold?

The High Court, in view of the joint submission by both counsels, directed the Appellate Authority to consider the application filed by the petitioner for grant of interim relief in respect of the assessment orders. Until such consideration, the Revenue was restrained from enforcing the orders of assessment. The writ petition was disposed of accordingly. The court did not decide the merits of the assessment order itself but provided a procedural direction for interim relief. No specific issue was left undecided, as the petition was disposed of based on the joint submission and the interim directions.

What were the facts?

The petitioner, Bhavasar Kshatriya Co-operative Credit Society Limited, filed a writ petition before the High Court of Karnataka, Dharwad Bench, challenging an order bearing No.ITBA/AST/S/143(3)/2019-20/1020519292(1), dated 15.11.2019, issued by the Income Tax Officer, Ward 1(1), Hubli, for the Assessment Year 2017-18. The petitioner sought a writ of certiorari to quash this order. The respondent was the Income Tax Officer. The procedural history indicates that an appeal had already been preferred against the assessment order, and an application for interim relief was also made.

What were the issues?

1. Whether the High Court should entertain a writ petition when an appeal has already been preferred against the assessment order and an application for interim relief is pending before the appellate authority. (Question of law and fact) The petitioner sought to quash the assessment order. The revenue did not present specific arguments in the judgment, but the court's order was based on a joint submission by both counsel. The judgment records a joint submission by both counsels that an appeal had been preferred against the assessment order and an application for interim relief was made. It also notes that in several other matters, the High Court had directed the Revenue not to enforce assessment orders until applications for interim prayers in appeals were considered.

Which sections of the Income-tax Act were involved?

Section 143(3)

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KARNATAKA DHARWAD BENCH DATED THIS THE 15TH DAY OF NOVEMBER 2021 BEFORE THE HON’BLE MR.JUSTICE N.S.SANJAY GOWDA WRIT PETITION NO.120143/2020 (T, IT) BETWEEN:

BHAVASAR KSHATRIYA CO-OPERATIVE CREDIT SOCIETY LIMITED., # 001, RAJESHWARI COMPLEX, RADHAKRISHNA GALLI, HUBLI 580020 REPRESENTED BY ITS SECRETARY, SHRI. SHAM S/O KRISHNAJIRAO GUJAR, AGE: 57 YEARS, OCC: SECRETARY, R/O: LIG-2/22, KHB COLONY, NAVANAGAR, HUBLI-580025. …..PETITIONER (BY SRI SANGRAM S.KULKARNI, ADVOCATE)

AND :

THE INCOME TAX OFFICER, WARD 1(1), HUBLI, C.R.BUILDING, NAVANAGAR, HUBBALI, KARNATAKA-580 025. …RESPONDENT (BY SRI Y.V.RAVIRAJ, ADVOCATE)

THIS WRIT PETITION IS FILED UNDER ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA PRAYING TO PASS A WRIT OF CERTIORARI AND QUASH THE ORDER BEARING NO.ITBA/AST/S/143(3)/2019-20/1020519292(1), DATED 15.11.2019 FOR THE ASSESSMENT YEAR 2017-18 VIDE ANNEXURE-A ISSUED BY THE RESPONDENT INCOME TAX OFFICER WARD 1(1) HUBLI.

: 2 :

THIS PETITION COMING ON FOR HEARING INTERLOCUTORY APPLICATION, THIS DAY, THE COURT MADE THE FOLLOWING:

ORDER

It is not in dispute that as against Annexure-A an appeal is already been preferred and an application seeking interim relief’s is also made. It is not in dispute by both the counsel that in the several matters this Court had directed the Revenue not to enforce the assessment orders till the applications seeking for interim prayers in the appeals were considered.

In view of this joint submission, the Appellate Authority is directed to consider the application filed by the petitioner for grant of interim relief in respect of the assessment orders and until then the Revenue is restrained from enforcing the orders of assessment.

Accordingly, writ petition is disposed off.

Sd/- JUDGE CKK

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