THE INCOME TAX OFFICER vs. SHRI.GAJANAN SOUHARD CREDIT SAHAKARI LIMITED

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WA/100097/2020HC KarnatakaKAHC02001771202026 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 and decided not to interfere with the lower court's decision. The appeal was accordingly rejected.

What were the facts?

The appeal concerns a matter substantially similar to a previous case disposed of by a co-ordinate bench. The appellant's counsel did not dispute this similarity.

What were the issues?

The primary issue was whether the current appeal warranted a deviation from the established precedent set by a co-ordinate bench in a similar case.

Which sections of the Income-tax Act were involved?

Not specified

AI-generated summary — verify with the full judgment below

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WA No.100097/2020

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. 100097 OF 2020 (T-IT)

BETWEEN:

1.

THE INCOME TAX OFFICER, WARD-1, GOKAK, DR.CHODIGERIS 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 TYLAJAPPA KALBURGI, ADVOCATES)

J MAMATHA Digitally signed by J MAMATHA Location: DHARWAD Date: 2022.05.28 11:51:14 +0530

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WA No.100097/2020

AND:

1.

SHRI.GAJANAN SOUHARD CREDIT SAHAKARI LIMITED, SANKESHWARA, TQ: HUKKERI, DIST: BELAGAVI, REP. BY ITS CHIEF EXECUTIVE OFFICER (CEO), SRI.AJIT S/O PRABHAKAR SHANT, AGED: 43 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 K., ADVOCATE FOR R1; SRI. G.K.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.109219/ 2019 (T-IT) DATED 27.01.2020, IN THE INTEREST OF JUSTICE AND EQUITY.

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

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WA No.100097/2020

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 stands rejected. Pending applications, if any, pale

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WA No.100097/2020

into insignificance in view of the rejection of the appeal. Costs made easy.

Sd/- JUDGE

Sd/- JUDGE

Vnp*

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