HUBLI DHARWAD URBAN vs. THE COMMISSIONER OF INCOME TAX

1 IN THE HIGH COURT OF KARNATAKA CIRCUIT BENCH AT DHARWAD DATED THIS THE 16TH DAY OF AUGUST, 2012 BEFORE THE HON’BLE MR. JUSTICE ANAND BYRAREDDY WRIT PETITION No.60758/2012 (T-IT) BETWEEN: Hubli Dharwad Urban Development Authority (HUDA), Navanagar, Hubli, Represented by Commissioner Sri. Radhakrishna Shanbhag. … PETITIONER. (Shri Gangadhar J.M., Advocate) AND: The Commissioner of Income Tax, Central Revenue Building, Navanagar, Hubli. … RESPONDENT. (Shri Y.V. Raviraj, Advocate) This petition is filed under Articles 226 and 227 of the Constitution of India praying to quash the impugned order at Annexure-A dated 28/11/2011 passed by the respondent. This petition coming on for preliminary hearing, this day, the Court made the following:

2 O R D E R The present petition is filed by the Hubli-Dharwar Urban Development Authority, aggrieved by the withdrawal of registration granted under Section 12AA of the Income Tax Act, 1961. 2. The respondent has entered appearance through counsel and has filed objections raising a preliminary objection that the writ petition would not be maintainable, since there is an alternative remedy provided under the Income Tax Act itself. Therefore, without exhausting the remedy of appeal, the present petition being considered, would require this Court to arrive at findings of fact which is best left to the authority under the Act. 3. The learned counsel for the petitioner however would submit that there are several instances where the High Courts have entertained writ petitions in respect of

3 such matters and that the present petition be considered as well. This is not a ground for encouraging such petitions when there is an alternative remedy available, especially in respect of a statutory body which should know the law. Accordingly, the petition is disposed of without prejudice to the claim of the petitioner. The petitioner having chosen to approach this Court, the time taken before this Court may be excluded in considering any appeal that may be filed even now before the concerned authority. Sd/- JUDGE KS