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

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WP/101004/2020HC KarnatakaKAHC02000377202007 February 2020Bench: S G PANDIT3 pages
AI SummaryDismissed

What did the High Court hold?

The petitioner sought to withdraw the writ petition with liberty to pursue other legal remedies. The Court allowed the withdrawal and dismissed the petition.

What were the facts?

The petitioner, a co-operative credit society registered under the Karnataka Souharda Sahakari Act, 1997, challenged an order related to its tax status. The petitioner sought a declaration that the term 'co-operative' in the Income Tax Act applies to entities registered under state law.

What were the issues?

Whether the definition of 'co-operative' under the Income Tax Act encompasses entities registered under state co-operative laws. The case was withdrawn before a substantive decision on this issue.

Which sections of the Income-tax Act were involved?

Section 2(19)

AI-generated summary — verify with the full judgment below

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

1.

THE COMMISSIONER INCOME TAX OFFICE (A), HUBBALLI, C.R. BUILDING, NAVANAGAR, HUBBALLI-580024.

2.

O/O.COMMISSIONER OF INCOME TAX, (ADMIN) HUBBALLI, CENTRAL REVENUE BUILDING, NAVANAGAR, HUBBALLI-580025

3.

CENTRAL BOARD OF DIRECT TAXES NORTH BLOCK, NEW DELHI-110 001 REP.BY ITS CHAIRPERSON.

4.

MINISTRY OF FINANCE REVENUE DEPARTMENT NORTH BLOCK, NEW DELHI-110 001 REP.BY ITS UNDER SECRETARY

5.

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

6.

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-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

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