Loading judgment…
No AI summary yet for this case.
IN THE HIGH COURT OF KARNATAKA, DHARWAD BENCH DATED THIS THE 03RD DAY OF FEBRUARY, 2020 BEFORE
THE HON’BLE MR.JUSTICE S.G. PANDIT
WRIT PETITION NO.112490/2019 (T-IT)
BETWEEN:
KAMADHENU VIVID UDHESHAGALA SOUHARDA SAHAKARI NIYAMITH, SIDDESHWAR ROAD, ATHANI, DIST: BELAGAVI, REP. BY ITS PRESIDENT, SRI.ISHWAR S/O RAMU MUJAGONI, AGED: 45 YEARS.
... PETITIONER (BY SRI. H R KAMBIYAVAR, ADV. FOR SMT. PATRI SHASHIKALA K, ADVOCATE)
AND
THE INCOME TAX OFFICER WARD-1, GOKAK, DR.GHODIGERIS HOSPITAL BUILDING, BELAGAVI ROAD, GOKAK-591307.
COMMISSIONER OF INCOME TAX GOKAK, DR.GHODIGERIS HOSPITAL BUILDING, BELAGAVI ROAD, GOKAK-591307.
CENTRAL BOARD OF DIRECT TAXES NORTH BLOCK, NEW DELHI-110001, REP. BY ITS CHAIRPERSON.
MINISTRY OF FINANCE REVENUE DEPARTMENT, NORTH BLOCK, NEW DELHI-110001, REP. BY ITS UNDER SECRETARY.
2 5. GOVERNMENT OF KARNATAKA CO-OPERATION DEPARTMENT, KARNATAKA GOVERNMENT SECRETARIAT, ROOM NO.610, 3RD GATE, 6TH FLOOR, M.S. BUILDING, DR.AMBEDKAR VEEDHI, BENGALURU-560001, REP. BY ITS SECRETARY.
REGISTRAR OF CO-OPERATIVE SOCIETIES NO.1, ALI ASKER ROAD, NEAR RAJ BHAVAN, VASANTH NAGAR, BENGALURU-560052, REP. BY ITS REGISTRAR.
... RESPONDENTS
(BY SRI. Y V RAVIRAJ, ADV. FOR R1 TO R4) (SMT. VEENA HEGDE, AGA FOR R5 AND R6)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO DECLARE THAT THE WORD "CO-OPERATIVE" IN SECTION 2(19) OF THE IT ACT APPLIES TO ALL IDENTITIES REGISTERED UNDER THE STATE LAW INCLUDING A CO-OPERATIVE AS DEFINED UNDER SECTION 2(e) OF THE KARNATAKA SOUHARDA SAHAKARI ACT 1997 BY HARMONIOUS CONSTRUCTION OF BOTH THE ENACTMENTS AND CONSEQUENTLY ISSUE A WRIT OF CERTIORARI TO QUASH THE IMPUGNED NOTICE BEARING NO.ITBA/AST/F/142(1)/2019-20/ 1017015839(1) DATED 26.07.2019 VIDE ANNEXURE-"D" WAS ISSUED BY THE 1ST RESPONDENT.
THIS WRIT PETITION COMING ON FOR ORDERS THIS DAY, THE COURT MADE THE FOLLOWING:
3 ORDER
Learned counsel for the petitioner seeks leave to withdraw the writ petition with liberty to challenge the assessment order passed during the pendency of the writ petition.
Submission of the learned counsel for the petitioner is placed on record. The writ petition is dismissed as withdrawn with liberty as sought above.
Sd/- JUDGE JTR