INCOME TAX OFFICER vs. SARANGI PRATHAMIKA KRUSHI PATTINA SAHAKARA SANGHA NIYAMITHA

PDF · subscribers
WA/1509/2026HC KarnatakaKAHC01036490202618 June 2026Author: S.G.PANDIT,RAJESH RAI K3 pages
AI SummaryDismissed

What did the High Court hold?

The Division Bench of the High Court of Karnataka, following its own previous decision dated 17.04.2026 in W.A.No.1141/2026, has dismissed the present appeal. The reasoning is based on the principle of precedent, where an issue already decided against the revenue in a similar case is applied to the current appeal. The operative direction is the dismissal of the appeal. No specific issues were left undecided; the appeal was disposed of based on the prior ruling.

What were the facts?

The appellants, the Income Tax Officer and other revenue authorities, have filed this writ appeal challenging an order dated 08.09.2025 passed by a learned Single Judge in W.P.No.4092/2025. The respondent is Sarangi Prathimika Krushi Pattina Sahakara Sangha Niyamitha, a cooperative society. The appeal is filed under Section 4 of the Karnataka High Court Act, 1961. The parties have been heard, and a submission was made by both counsels regarding the issue raised in the present appeal.

What were the issues?

The primary issue before the High Court is whether the order dated 08.09.2025 passed by the learned Single Judge in W.P.No.4092/2025, which is under challenge, should be upheld or set aside. The parties, through their respective counsels, have made submissions before the Division Bench. The learned counsel for the appellants/Revenue and the learned counsel for the respondent have jointly submitted that the issue raised in the present appeal has already been considered and decided against the appellants/Revenue in a previous case, W.A.No.1141/2026, dated 17.04.2026. No specific arguments or reliance on any provisions, authorities, circulars, or precedents were detailed in the judgment for either side, other than the reference to the prior decision.

Which sections of the Income-tax Act were involved?

Section 4

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 18TH DAY OF JUNE, 2026 PRESENT THE HON'BLE MR. JUSTICE S.G.PANDIT AND THE HON'BLE MR. JUSTICE RAJESH RAI K WRIT APPEAL NO. 1509 OF 2026 (T-IT) BETWEEN: 1. INCOME TAX OFFICER WARD 1 AND TPS, MANDYA – 571 401

2.

NATIONAL FACELESS ASSESSMENT CENTRE ADDITIONAL/JOINT/DEPUTY/ ASSISTANT COMMISSIONER OF INCOME TAX/ INCOME TAX OFFICER, INCOME TAX DEPARTMENT, MINISTRY OF FINANCE, ROOM NO. 401, 2ND FLOOR, E-RAMP, JAWAHARLAL NEHRU STADIUM, DELHI - 110 003

3.

THE PRINCIPAL COMMISSIONER OF INCOME TAX-3, THE OFFICE OF THE PRINCIPAL COMMISSIONER OF INCOME TAX-3, BMTC BUILDING, KORAMANGALA, BENGALURU - 560 095 …APPELLANTS

(BY SRI. THIRUMALESH. M, ADVOCATE)

AND: 1. SARANGI PRATHAMIKA KRUSHI PATTINA SAHAKARA SANGHA NIYAMITHA KR PET, MANDYA - 571 436, REGISTERED UNDER THE KARNATAKA

Digitally signed by NANJUNDACHARI Location: HIGH COURT OF KARNATAKA

CO-OPERATIVE SOCIETIES ACT, 1956. PAN AARAS6829F

REP. BY JAYARAJA, CEO OF THE PETITIONER/RESPONDENT AGED 38 YEARS, S/O NANDAKUMAR, SARANGI VILLAGE, JAGINAKERE POST, K.R. PETE TALUK, MANDYA-571 436 …RESPONDENT (BY SRI.S.V.RAVISHANKAR, ADVOCATE)

THIS WRIT APPEAL FILED U/S 4 OF THE KARNATAKA HIGH COURT ACT PRAYING TO ALLOW THE APPEAL AND SET ASIDE THE ORDER DATED 08/09/2025 PASSED BY THE LEARNED SINGLE JUDGE IN WP NO.4092/2025 AND PASS SUCH OTHER ORDER.

THIS APPEAL, COMING ON FOR ORDERS, THIS DAY, JUDGMENT WAS DELIVERED THEREIN AS UNDER:

CORAM: HON'BLE MR. JUSTICE S.G.PANDIT AND HON'BLE MR. JUSTICE RAJESH RAI K

ORAL JUDGMENT (PER: HON'BLE MR. JUSTICE S.G.PANDIT)

This appeal is filed under Section 4 of the Karnataka High Court Act, 1961 questioning the learned Single Judge’s order dated 08.09.2025 in W.P.No.4092/2025.

2.

Heard learned senior standing counsel Sri.M.Thirumalesh for appellants/Revenue and learned counsel Sri.S.V.Ravishankar for respondent.

3.

Learned counsel appearing for both the parties would submit that the issue raised in the present appeal is considered and answered against the appellants/Revenue in W.A.No.1141/2026 dated 17.04.2026.

4.

Following the above decision dated 17.04.2026 in W.A.No.1141/2026, the present appeal also stands dismissed.

SD/- (S.G.PANDIT) JUDGE

SD/- (RAJESH RAI K) JUDGE

NC CT: RK List No.: 1 Sl No.: 8

More judgments on Section 4

All 1,145 judgments and leading authorities on Section 4 →

Recent GST High Court judgments

Search GST case law →