THE TOTGARS CO-OERATIVE SALE SOCIETY LTD., vs. THE INCOME TAX OFFICER

WP/76998/2013HC KarnatakaKAHC02000374201325 March 2013Bench: DILIP B BHOSALE2 pages

AI SummaryWithdrawn

What did the High Court hold?

The High Court allowed the writ petition to be disposed of as withdrawn. The Court granted liberty to the petitioner to take appropriate steps for redressal of their grievance. The judgment does not delve into the merits of the original challenge to the notice dated March 11, 2013, nor does it provide any findings or reasoning on the substantive issues that might have been raised in the writ petition. The operative direction is solely to permit the withdrawal of the petition with liberty to pursue other remedies.

What were the facts?

The petitioner, The Totgars Co-operative Sale Society Ltd., filed a writ petition before the High Court of Karnataka, Circuit Bench at Dharwad. The petition challenged a notice dated March 11, 2013, issued by the Income Tax Officer, TDS Ward, Hubli (the first respondent). The second respondent was the Commissioner of Income Tax (Appeals). The petitioner sought to quash this notice. Subsequent to the filing of the writ petition, the Income Tax Officer passed an order dated March 19, 2013. The petitioner's counsel, in light of this subsequent order, prayed for the withdrawal of the writ petition with liberty to pursue appropriate remedies.

What were the issues?

The primary issue was whether the writ petition should be allowed to be withdrawn. The petitioner, represented by its General Manager, sought to withdraw the writ petition. The petitioner's counsel argued that in view of an order dated March 19, 2013, passed by the Income Tax Officer, TDS Ward, Hubli, after the writ petition was filed, the petitioner wished to withdraw the petition. The petitioner sought liberty to take appropriate remedies for redressal of their grievance. The revenue did not record any specific arguments against the withdrawal.

AI-generated summary — verify with the full judgment below

1 IN THE HIGH COURT OF KARNATAKA CIRCUIT BENCH, AT DHARWAD DATED THIS THE 25TH DAY OF MARCH 2013 BEFORE THE HON’BLE MR.JUSTICE DILIP B. BHOSALE WRIT PETITION No.76998/2013 (T-IT) BETWEEN: THE TOTGARS CO-OPERATIVE SALE SOCIETY LTD., APMC YARD, SIRSI-581402, (REPRESENTED BY ITS GENERAL MANAGER, SRI.RAVISH ACHUT HEGDE, AGED ABOUT 46 YEARS, S/O ACHUT HEGDE). ... PETITIONER (BY SRI.TATA KRISHNA, ADV. FOR SRI.CHYTHANYA, ADV.) AND 1. THE INCOME TAX OFFICER, TDS WARD, NAVANAGAR, HUBLI-580 025. 2. THE COMMISSIONER OF INCOME TAX (APPEALS), NAVANAGAR, HUBLI-580 025. ... RESPONDENTS (BY SRI.Y.V.RAVIRAJ, AGA) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA TO QUASH AS FAR AS THE PETITIONER IS CONCERNED BY AN APPROPRIATE WRIT OR ORDER IN THE NATURE OF CERTIORARI OR OTHERWISE THE IMPUGNED NOTICE F.NO.TSS/STAY/TDS-HBL/2012-13 DATED 11.03.2013 ISSUED BY THE LEARNED FIRST RESPONDENT TO THE PETITIONER ENCLOSED IN ANNEXURE-A AND ETC.

2 THIS WRIT PETITION COMING ON FORORDERS THIS DAY, THE COURT MADE THE FOLLOWING: PC : Heard learned counsel Mr.Tata Krishna for the petitioner and Sri.Y.V.Raviraj for respondents. 2. Learned counsel for the petitioner in view of the order dated 19.03.2013 passed by the Income-Tax Officer, TDS Ward, Hubli, after filing of the present writ petition, prays for withdrawal of the writ petition with liberty to the petitioner to take appropriate remedy for redressal of their grievance. 3. Petition is disposed of as withdrawn with liberty to the petitioner to take appropriate remedy for redressal of their grievance. Sd/- JUDGE MBS/-

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