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-1- W.P. No.28069/2012 IN THE HIGH COURT OF KARNATAKA AT BANGALORE
DATED THIS THE 5TH DAY OF NOVEMBER 2012
BEFORE
THE HON'BLE MR. JUSTICE H. G. RAMESH
WRIT PETITION No.28069 OF 2012 (T-ITS)
BETWEEN:
SREE CAUVERY SOUHARDA CREDIT CO-OPERATIVE LIMITED, NO.7, KODAVA SAMAJ COMPLEX 1ST MAIN ROAD, VASANTHNAGAR BANGALORE-560 052 REPRESENTED BY ITS SECRETARY
... PETITIONER
(BY SRI SACHIN B.S., ADVOCATE FOR M/S. DHARMASHREE ASSOCIATES, ADVOCATES)
AND:
UNION OF INDIA
MINISTRY OF FINANCE
NEW DELHI
REPRESENTED BY ITS
SECRETARY-110032
THE UNDER SECRETARY
TO THE GOVERNMENT OF INDIA
CENTRAL BOARD OF DIRECT TAXES (CBDT)
DEPARTMENT OF REVENUE
CENTRAL BOARD OF DIRECT TAXES
NEW DELHI-110032
THE CHIEF COMMISSIONER OF
INCOME TAX FOR KARNATAKA AND GOA
BANGALORE-560001
THE INCOME TAX OFFICER
WARD NO.6(4), 14/2 R.P. BHAVAN NRUPATUNGA ROAD
-2- W.P. No.28069/2012 OPP: R.B.I. BANGALORE: 560 001
… RESPONDENTS
(BY SRI INDRAKUMAR, SENIOR COUNSEL FOR SRI E.I. SANMATHI, ADVOCATE FOR R2 TO R4)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE REJECTION OF APPLICATION FOR RECTIFICATION LETTER DTD. 17.7.12 ISSUED BY R4 ANNX-A AND ETC.,
THIS WRIT PETITION COMING ON FOR PRELIMINARY HEARING THIS DAY, THE COURT MADE THE FOLLOWING:
O R D E R
H.G.RAMESH, J. (Oral):
It is not the case of the petitioner that the income of all kinds of Co-operative Societies qualify for deduction under Section 80P of the Income Tax Act, 1961 (‘the Act’ for short). Whether the income of the petitioner-Society qualifies for deduction under Section 80P of the Act or not is a mixed question of law and fact which requires to be examined by the concerned statutory authorities. It is fairly not disputed by the learned Counsel for the petitioner that the order dated 17.07.2012 impugned herein is appealable under the provisions of the Act. As the petitioner has a statutory
-3- W.P. No.28069/2012 remedy of appeal, I decline to entertain this writ petition with liberty to the petitioner to avail of the statutory remedy of appeal in accordance with law. Petition dismissed.
Sd/-
JUDGE BNS