By Sri. Y v. Raviraj, Advocate For R1 & R2

IN THE HIGH COURT OF KARNATAKA|DHARWAD BENCH DATED THIS THE 4 DAY OF JULY 2018| BEFORE THE HON/’BLE MRS. JUSTICE B.V. NAGARATHNA #WRIT PETITION NO.103355 OF 2018 (TIT) BETWEEN SHRI.ABDULWAHAB ABDULRAZAK MULLAAGE: 58, R/O.C-10, APMC YARD,HUBBALLI-560025,|PROPRIETOR: MULLA TRADERS,C-10, APMC YARD, HUBBALLI-560025,.PAN: ...PETITIONER|. (BY SRI. MANOJ D. PUKALE & SRI H.R.KAMBIYAVAR,|ADVOCATES) AND 1.INCOME TAX OFFICER, WARD 1(1), ROOM NO.102,CENTRAL REVENUE BUILDING,NAVANAGAR, HUBBALLI-580025:EMAIL:HUBLI.ITO1L.L@INCOME TAX.GOV.IN ? COMMISSIONER OF INCOME TAX.(APPEALS),ROOM NO.209,CENTRAL REVENUE BUILDING,NAVANAGAR, HUBBALLI-580025:EMAIL: nubli.cit.apl|@incometax.gov.iTEL:237272726.. RESPONDENTS (BY SRI. Y. V. RAVIRAJ, ADVOCATE FOR R1 & R2). THIS WRIT PETITON IS FILED UNDER ARTICLES 226 AND|22/ OF THE CONSTITUTION OF INDIA PRAYING TO DIRECT THE|2 RESPONDENT TO DISPOSE THE PENDING APPEAL BYPROPERLY CONSIDERING THE PROVISIONS OF SEC. 40A(3) OF|INCOME TAX ACT WHERE ONLY CASH PAYMENTS CLAIMED AS|EXPENDITUREISDISALLOWABLEAND|OTHERWISE|NOTAPPLICABLEASURGED|IN|VIDEANNEXURE-'FDATED:25.01.201L8 AT GROUND NO.9S RELATING TO PENDINAPPEAL|BEFORESAID|ANDRESPONDENT|IN|TTANO.98/CIT(A)/HBL/2017-18;AND|DIRECTTHE|ANDRESPONDENT TO APPRECIATE THE FINDING OF THE INCOME|TAX APPELLATE TRIBUNAL IN ITA NO.1146/BANG/2015 VIDE|ANNEXURE-E DATED;20.04.2016 (AT PAGE NO.74) THAT|IMPUGNED CASH PAYMENTS ARE T0O AGENT TOWARDSPURCHASE OF AGRICULTURAL PRODUCE WHICH IS IN TERMS|OF RULE 6DD(K) AND DOES NOT REQUIRE VERIFICATION OF|THE|FACTTHAI|LT]ISFINALLY|DISBURSEDTO]AGRICULTURIST/FARMER IN TERMS OF RULE 6DD(E) OF THE IT RULES.| THIS WRIT PETITION COMING ON FOR PRELIMINARY|HEARING IN ‘B’ GROUP, THIS DAY, THE COURT MADE THE)FOLLOWING: ORDER After arguing the matter for some time, learned|counsel for the petitioner submitted that the petitionermay be permitted to witndraw this writ petition reserving|liperty to the petitioner to raise all contentions tnat areavailable to him under Section 40A(3) of the Income-Tax.Act and also Rule 6DD of the Income Tax Rules and onAnnexure-M being Circular dated 05.03.1970 along witn. Press Note dated 02.05.1969, submission is placed on|record. 2).Learned standing counsel for the respondent-department submits that when the petitioner is already|before the Appellate Authority, he could raise whatevercontentions ne nas potn on facts as well as in law before|the said authority and that this Court may not intervene in|the matter at this stage. 3.In the circumstances, writ petition is dismissed.as withdrawn reserving liberty to the petitioner to raise all contentions that he has, on facts and in law, including thecontentions that he nas, as referred to above, before the|Appellate Authority. It is needless to observe that if any ofthe aforesaid contentions are raised by the _ petitionenerein tne same snail be considered in accordance witn law.and a speaking order be passed tnereon. Sd/-|JUDGE Kms|