SHRI.SHANKARLING CO-OPERATIVE vs. THE INCOME TAX OFFICER,

IN THE HIGH COURT OF KARNATAKA, DHARWAD BENCH DATED THIS THE 7TH DAY OF FEBRUARY, 2020 BEFORE

THE HON’BLE MR.JUSTICE S.G. PANDIT

WRIT PETITION NO.101004/2020 (T-IT)

BETWEEN:

SHRI.SHANKARLING CO-OPERATIVE CREDIT SOUHARDA SAHAKARI NIYAMIT SANKESHWAR, SUBHAS ROAD, SANKESHWAR, DIST : BELAGAVI REP.BY ITS, CEO, SHRI. RAMU S/O. APPA KAPASE AGE : 78 YEARS

... PETITIONER (BY SRI. H R KAMBIYAVAR, ADV. FOR SMT. PATRI SHASHIKALA, K, ADVOCATE)

AND

... RESPONDENTS

(BY SRI. Y V RAVIRAJ, ADV. FOR R1-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 ORDER BEARING NO.PAN:AADAS3568D, ITBA/APL/S/91/2019-20/1021611811(1), DT; 04/12/2019, VIDE ANNEXURE-'D', WAS PASSED BY THE 2ND RESPONDENT.

THIS WRIT PETITION COMING ON FOR PRELIMINARY HEARING B GROUP THIS DAY, THE COURT MADE THE FOLLOWING:

3 ORDER

Learned counsel for the petitioner files a memo dated 07.02.2020 seeking leave to withdraw the writ petition with liberty to seek available legal remedy.

Memo is placed on record. The writ petition is dismissed as withdrawn with liberty as sought above.

Sd/- JUDGE sh