THE INCOME TAX OFFICER vs. THE YAMAKANMARDI LAXMI URBAN CREDIT

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WA/100093/2020HC KarnatakaKAHC02001767202026 May 2022Bench: KRISHNA S.DIXIT,P.KRISHNA BHAT4 pages
AI SummaryDismissed

What did the High Court hold?

The High Court found no merit in the appeal, as the appellant's counsel did not dispute the similarity to the prior case. Therefore, the appeal was rejected.

What were the facts?

The Income Tax Department appealed a High Court order concerning a cooperative society. The appeal was substantially similar to a previous case decided by a coordinate bench.

What were the issues?

Whether the current appeal has merit given its substantial similarity to a previously decided case.

Which sections of the Income-tax Act were involved?

Section 4 of the Karnataka High Court Act, 1961

AI-generated summary — verify with the full judgment below

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WA No.100093/2020

IN THE HIGH COURT OF KARNATAKA, DHARWAD BENCH

DATED THIS THE 26th DAY OF MAY, 2022

PRESENT

THE HON'BLE MR JUSTICE KRISHNA S.DIXIT

AND

THE HON'BLE MR JUSTICE P.KRISHNA BHAT

WRIT APPEAL NO. 100093 OF 2020 (T-IT)

BETWEEN:

1.

THE INCOME TAX OFFICER, WARD-1, GOKAK, DR.GHODIGERI’S HOSPITAL BUILDING, BELAGAVI ROAD, GOKAK-591307.

2.

COMMISSIONER OF INCOME TAX ACT, GOKAK, DR.GHODIGERIS HOSPITAL BUILDING, BELAGAVI ROAD, GOKAK-591307.

3.

THE CENTRAL BOARD OF DIRECT TAXES NORTH BLOCK, NEW DELHI-110001, REP. BY ITS CHAIRPERSON.

4.

MINISTRY OF FINANCE REVENUE DEPARTMENT, NORTH BLOCK, NEW DELHI-110001, REP. BY ITS UNDER SECRETARY.

… APPELLANTS (BY SHRI Y.V. RAVIRAJ & SHRI TULAJAPPA KALBURGI, ADVOCATES)

J MAMATHA Digitally signed by J MAMATHA Location: DHARWAD Date: 2022.05.28 11:49:46 +0530

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WA No.100093/2020

AND:

1.

THE YAMAKANMARDI LAXMI URBAN CREDIT SOUHARDA SAHAKARI NIYAMIT, YAMAKANMARDI, TQ: HUKKERI, DIST: BELAGAVI, REP. BY ITS GENERAL MANAGER, SRI. SHIVALINGAPPA S/O VIRUPAXI KANCHAGARATTI, AGED: 52 YEARS.

2.

GOVERNMENT OF KARNATAKA CO-OPERATION DEPARTMENT, KARNATAKA GOVERNMENT SECRETARIAT, ROOM NO.610, 3RD GATE, 6TH FLOOR, M.S. BUILDING, DR. AMBEDKAR VEEDHI, BENGALURU-560001, REPRESENTED BY ITS SECRETARY.

3.

REGISTRAR OF CO-OPERATIVE SOCIETIES NO.1, ALI ASKER ROAD, NEAR RAJ BHAVAN, VASANTH NAGAR, BENGALURU-560052, REPRESENTED BY ITS REGISTRAR.

…RESPONDENTS (BY SHRI H.R.KAMBIYAVAR & SMT. PATRI SHASHIKALA, ADVOCATES FOR R1; SHRI G.I. HIREGOUDAR, GOVT. ADV. FOR R2 & R3)

THIS WRIT APPEAL IS FILED U/S.4 OF KARNATAKA HIGH COURT ACT, 1961, PRAYING THIS HON BLE COURT TO SET ASIDE THE ORDER PASSED BY THE LEARNED SINGLE JUDGE IN WP.NO.112378/2019 (T-IT) DATED 27.01.2020, IN THE INTEREST OF JUSTICE AND EQUITY, ETC.,

THIS WRIT APPEAL COMING ON FOR PRELIMIANRY HEARING THIS DAY, KRISHNA S.DIXIT J., DELIVERED THE FOLLOWING:

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WA No.100093/2020

JUDGMENT

The subject matter of this appeal we are told is substantially similar to the one in W.A. No.378/2020 (T-IT) connected with W.A. No. 406/2020 (T-IT) between the Government of India & another Vs. Karnataka State Souharda Federal Co-operative Limited and another, disposed off by a Co-ordinate Bench of this Court vide order dated 20th December 2021. 2. Learned counsel for the appellant does not, in all fairness, dispute the above position as contended by learned counsel appearing for the respondent-assessee. Learned AGA too echoes the same. No case for deviating from the view taken by the said Co-ordinate Bench is made out before us, either. In the above circumstances, we find no merits to interfere in this appeal and accordingly, the same

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WA No.100093/2020

stands rejected. Pending applications, if any, pale into insignificance in view of the rejection of the appeal. Costs made easy.

Sd/- JUDGE

Sd/- JUDGE

Vnp*

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