Four credit co-operative societies filed writ petitions seeking to quash assessment orders and consequential notices issued by the Income Tax Officer. The petitions were filed before the High Court of Karnataka.

What were the issues?

Whether writ petitions are maintainable when an alternative statutory remedy of appeal is available under the Income Tax Act.

Shreeram Credit Co-Operative… vs Union of India | Karnataka High Court 2013

Q: What did the High Court hold?

The High Court held that the petitioners have an alternative and effective remedy of filing an appeal under the Income Tax Act, 1961. Therefore, the writ petitions were rejected on this ground.

W.P.18257-18260/13 - 1 - IN THE HIGH COURT OF KARNATAKA AT BANGALORE

DATED THIS THE 13TH DAY OF AUGUST 2013 BEFORE THE HON’BLE MR.JUSTICE RAM MOHAN REDDY

WRIT PETITION NOS. 18257 – 18260 OF 2013 (T-IT)

BETWEEN:

SHREERAM CREDIT CO-OPERATIVE SOCIETY LTD.

SHANKAR SHET BUILDING

MAIN ROAD, KUNDAPURA – 576201

REP. BY ITS SECRETARY MR. NAGARAJ NAIK

ROSARI CREDIT CO-OPERATIVE SOCIETY LTD.

KUNDESHWARA ROAD

KUNDAPURA TALUK, UDUPI DIST. 576201

SAGAR CREDIT CO-OPERATIVE SOCIETY LTD.

BYNDOOR, KUNDAPURA – 576201

REP. BY ITS SECRETARY MR. SHIVANANDA

GANGOLLI TOWN SOUHARDA CO-OPERATIVE LTD.

BAILURKAR’S BUILDING, FERRY ROAD

GANGOLLI, KUNDAPURA – 576201

REP. BY ITS SECRETARY MR. GANESH NAYAK

…PETITIONERS

(BY SRI. MAHESH R. UPPIN, ADV.)

AND:

UNION OF INDIA

BY ITS SECRETARY TO GOVT.

MINISTRY OF FINANCE

RAISINA HILL, NEW DELHI – 110001

W.P.18257-18260/13 - 2 - 2. REGIONAL DIRECTOR

RESERVE BANK OF INDIA

URBAN BANKS DIVISION

NRUPATUNGA ROAD, BANGALORE – 560001

INCOME TAX OFFICER

WARD – 2, ADI – UDUPI

UDUPI – 576101

REGISTRAR OF CO-OPERATIVE SOCIETIES

IN KARNATAKA

ALI-ASKAR ROAD, BANGALORE – 560004

... RESPONDENTS (BY SRI. K.M.SHIVAYOGISWAMY, AGA)

THESE WRIT PETITIONS ARE FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE ASSESSMENT ORDER DT. 15/3/2013 PASSED BY THE R3 IN PAN/GIR NO.AAAJS1565Q VIDE ANNEX.B AND THE CONSEQUENTIAL NOTICES DT. 15/3/2013 ISSUED BY THE R3 IN PAN NO. AAAJS1565Q MARKED AS ANNEX.F AND IN PAN NO. AAAJS1565Q VIDE ANNEX.K (PETITIONER NO.1) THE ASSESSMENT ORDER DT. 15/3/2013 PASSED BY THE R3 IN PAN/GIR NO. AAALR0059C VIDE ANNEX.C AND THE CONSEQUENTIAL DEMAND NOTICES DT. 15/3/2013 ISSUED BY THE R3 IN PAN NO. AAALR0059C VIDE ANNEX.G AND IN PAN NO. AAALR0059C VIDE ANNEX.L (PETITIONER NO.2) THE ASSESSMENT ORDER DT. 15/3/2013 PASSED BY THE R3 IN PAN/GIR NO. AABAS4278A VIDE ANNEX.D AND THE CONSEQUENTIAL DEMAND NOTICES DT. 15/3/2013 ISSUED BY THE R3 IN NO. AABAS4278A VIDE ANNEX.H AND IN NO. AABAS4278A VIDE ANNEX.M (PETITIONER NO.3) AND THE ASSESSMENT ORDER DT. 15/3/2013 IN PAN NO. AAAG2286M, PASSED BY THE R3 VIDE ANNEX.E AND THE CONSEQUENTIAL NOTICES DT. 15/3/2013 ISSUED BY THE R3 IN PAN NO. AAAG2286M, VIDE ANNEX.J AND IN PAN NO. AAAG2286M, VIDE ANNEX.N (PETITIONER NO.4); AND ETC.

THESE WRIT PETITIONS ARE COMING ON FOR PRL.HEARING THIS DAY, THE COURT MADE THE FOLLOWING:

W.P.18257-18260/13 - 3 - O R D E R

Since the petitioners have an alternative and effective remedy of filing an appeal under the Income Tax Act, 1961, the petitions are accordingly rejected.

Sd/- JUDGE SRL/-

SHREERAM CREDIT CO-OPERATIVE SOCIETY LTD. vs. UNION OF INDIA

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