Karnataka High Court
The Income Tax Officer vs The Yamakanmardi Laxmi Urban ... on 26 May, 2022
Bench: Krishna S Dixit, P.Krishna Bhat
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WA No.100104/2020
IN THE HIGH COURT OF KARNATAKA,
DHARWAD BENCH
DATED THIS THE 26TH DAY OF MAY, 2022
PRESENT
THE HON'BLE MR JUSTICE KRISHNA S.DIXIT
AND
THE HON'BLE MR JUSTICE P.KRISHNA BHAT
WRIT APPEAL NO.100104 OF 2020 (T-IT)
BETWEEN:
1. THE INCOME TAX OFFICER,
WARD-1, GOKAK,
DR.GHODIGERIS HOSPITAL BUILDING,
BELAGAVI ROAD, GOKAK-591307.
2. COMMISSIONER OF INCOME TAX ACT, GOKAK,
DR.GHODIGERIS HOSPITAL BUILDING,
BELAGAVI ROAD, GOKAK-591307.
3. THE CENTRAL BOARD OF DIRECT TAXES,
NORTH BLOCK, NEW DELHI-110001,
REP. BY ITS CHAIRPERSON.
4. MINISTRY OF FINANCE,
REVENUE DEPARTMENT,
NORTH BLOCK, NEW DELHI-110001,
REP. BY ITS UNDER SECRETARY.
... APPELLANTS
Digitally (BY SHRI Y.V. RAVIRAJ
signed by J
MAMATHA & SHRI TULAJAPPA KALBURGI, ADVOCATES)
J Location:
MAMATHA DHARWAD
Date:
2022.05.28
11:52:56
+0530
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WA No.100104/2020
AND:
1. SHRI BRHAMADEV URBAN CREDIT SOUHARDA
SAHAKARI INIYAMIT, YAMAKANMARDI,
MARKET ROAD, YAMAKANMARDI,
TQ: HUKKERI, DIST: BELAGAVI,
REP. BY ITS CEO,
SRI ANAND S/O BASAVANNI CHANNAPGOL,
AGED: 46 YEARS.
2. GOVERNMENT OF KARNATAKA,
CO-OPERATION DEPARTMENT,
KARNATAKA GOVERNMENT SECRETARIAT,
ROOM NO.610, 3RD GATE, 6TH FLOOR,
M.S. BUILDING, DR.AMBEDKAR VEEDHI,
BENGALURU-560001,
REPRESENTED BY ITS SECRETARY.
3. REGISTRAR OF CO-OPERATIVE SOCIETIES,
NO.1, ALI ASKER ROAD,
NEAR RAJ BHAVAN, VASANTH NAGAR,
BENGALURU-560052,
REPRESENTED BY ITS REGISTRAR.
... RESPONDENTS
(BY SHRI H.R. KAMBIYAVAR
& SMT. PATRI SHASHIKAL, ADVOCATES FOR R1;
SHRI G.K. HIREGOUDAR, GOVT. ADOVATE FOR R2 & R3)
THIS WRIT APPEAL IS FILED U/S.4 OF KARNATAKA
HIGH COURT ACT, 1961, PRAYING THIS HON BLE COURT TO
SET ASIDE THE ORDER PASSED BY THE LEARNED SINGLE
JUDGE IN WP.NO.110346/2019 (T-IT) DATED 27.01.2020;
TO PASS SUCH OTHER SUITABLE ORDERS AS THIS HON BLE
COURT DEEMS FIT ON THE FACTS AND CIRCUMSTANCES OF
THE CASE.
THIS APPEAL COMING ON FOR PRELIMINARY
HEARING, THIS DAY, KRISHNA S.DIXIT, J., DELIVERED
THE FOLLOWING:
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WA No.100104/2020
JUDGMENT
The subject matter of this appeal we are told
is substantially similar to the one in W.A.
No.378/2020 (T-IT) connected with W.A. No.
406/2020 (T-IT) between the Government of
India & another Vs. Karnataka State Souharda
Federal Co-operative Limited and another,
disposed off by a Co-ordinate Bench of this Court
vide order dated 20th December 2021.
2. Learned counsel for the appellant does
not, in all fairness, dispute the above position as
contended by learned counsel appearing for the
respondent-assessee. Learned AGA too echoes the
same. No case for deviating from the view taken by
the said Co-ordinate Bench is made out before us,
either.
In the above circumstances, we find no merits
to interfere in this appeal and accordingly, the same
stands rejected. Pending applications, if any, pale
WA No.100104/2020
into insignificance in view of the rejection of the
appeal.
Costs made easy.
Sd/-
JUDGE
Sd/-
JUDGE
Vnp*
