SHRI. REVANASIDDESHWAR CO-OPERATIVE vs. THE ASSISTANT REGISTRAR

1 IN THE HIGH COURT OF KARNATAKA GULBARGA BENCH DATED THIS THE 31ST DAY OF OCTOBER, 2013 BEFORE THE HON'BLE MR.JUSTICE RAM MOHAN REDDY W.P.No.47211/2013 (T-IT) BETWEEN: Shri Revanasiddeshwar Co-operative Credit Society Ltd., Horti At: Po: Horti, Taluk, Indi Dist: Bijapur – 586 117 Represented by President.

... Petitioner (By Sri Ashok A. Kulkarni, Advocate) AND: 1. The Assistant Registrar Income Tax Appellate Tribunal Panaji Bench, Pundalik Niwas, 1st Floor, Near Pota Bridge PANAJI, GOA – 403 001. 2. The Income Tax Officer, Ward-2, Aayakar Bhavan Athani Road, Bijapur – 586 101. ... Respondents This writ petition is filed under Articles 226 & 227 of the Constitution of India praying to quash the notice in Annexure-E No.P.A.N./G.I.R. No.AABAS3319N dated 01.10.2013.

2 This writ petition coming on for preliminary hearing on this day, the Court made the following: ORDER Petitioner, a Co-operative Society, aggrieved by the order of the assessing authority under The Income Tax Act declining deductions, preferred an appeal, said to be pending before the Income Tax Appellate Tribunal, together with an application for stay and recovery of the amount. In the meanwhile, department is said to have issued notice under Section 226(3) of the Income Tax Act, 1961, Annexure-E addressed to the bankers of the petitioner-bank to pay the amounts due from out of the accounts maintained by the assessee. Petitioner in this petition is calling in question the said notice, Annexure-E. 2. According to the learned counsel, petitioner’s bankers have since made payment pursuant to the notice, Annexure-E and therefore, petition has become

3 infructuous. If that is so, this petition deserves to be rejected, reserving liberty to the petitioner to make necessary application in the appeal before the Income Tax Appellate Tribunal seeking refund of the amount, in the event of success in the appeal. Sd/-

JUDGE kcm