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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/-