India & Another v. Karnataka State Souharda

Digitallysigned by JMAMATHAJMAMATHALocation:DHARWADDate:2022.05.2811:50:04+0530 IN THE HIGH COURT OF KARNATAKA, DHARWAD BENCH DATED THIS THE 26 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. 100094 OF 2020 (TIT) BETWEEN: 1. THE INCOME TAX OFFICER WARD-1, GOKAK, DR.GHODIGERI’S HOSPITAL BUILDING, BELAGAVI ROAD, GOKAK-591307. WARD-1, GOKAK, DR.GHODIGERI’S HOSPITAL BUILDING, BELAGAVI ROAD, GOKAK-591307. 2. COMMISSIONER OF INCOME TAX ACT, GOKAK, DR.GHODIGERI’S HOSPITAL BUILDING, BELAGAVI ROAD, GOKAK-591307. DR.GHODIGERI’S HOSPITAL BUILDING, BELAGAVI ROAD, GOKAK-591307. 3. THE CENTRAL BOARD OF DIRECT TAXES NORTH BLOCK, NEW DELHI-110001, REP. BY ITS CHAIRPERSON. NORTH BLOCK, NEW DELHI-110001, REP. BY ITS CHAIRPERSON. 4. MINISTRY OF FINANCE REVENUE DEPARTMENT, NORTH BLOCK, NEW DELHI-110001, REVENUE DEPARTMENT, NORTH BLOCK, NEW DELHI-110001, REP. BY ITS UNDER SECRETARY. … APPELLANTS (BY SHRI Y.V. RAVIRAJ & SHRI TULAJAPPA KALBURGI, ADVOCATES) AND: 1. SHRI. NAMDEV SOUHARD PATTIN SAHAKARI NIYAMITH SANKESHWAR, TQ: HUKKERI, DIST: BELAGAVI, REP. BY ITS CEO, SMT.SEEMA W/O BASAVARAJ DEVARAKKI, AGED ABOUT 46 YEARS NIYAMITH SANKESHWAR, TQ: HUKKERI, DIST: BELAGAVI, REP. BY ITS CEO, SMT.SEEMA W/O BASAVARAJ DEVARAKKI, AGED ABOUT 46 YEARS 2. GOVERNMENT OF KARNATAKA CO-OPERATION DEPARTMENT, KARNATAKA GOVERNMENT SECRETARIAT, ROOM NO.610, 3 GATE, 6 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. NO.1, ALI ASKER ROAD, NEAR RAJ BHAVAN, VASANTH NAGAR, BENGALURU-560052, REPRESENTED BY ITS REGISTRAR. … RESPONDENTS (BY SHRI H.R. KAMBIYAVAR & SMT. PATRI SHASHIKALA, ADVOCATES FOR R1; SRI. G.K.HIREGOUDAR, GOVT. ADV. 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.110345/2019 (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 WRIT APPEAL COMING ON FOR PRELIMINARY HEARING, THIS DAY, KRISHNA S. DIXIT, J., DELIVERED THE FOLLOWING: 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 20[th] 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 into insignificance in view of the rejection of the appeal. Costs made easy. Sd/- JUDGE Sd/- JUDGE Vnp*