Order v. Sri. Bilur Gurubasava Pattna Sahakara Sangha Niyamitha, Bagalkot

IN THE HIGH COURT OF KARNATAKA, BENGALURUDATED THIS THE 25 DAY OF FEBRUARY, 2020 BBREFOR THR HON'BLE MR. JUSTICE KRISHNA S.DIXIT| ;WRIT PETITION NO. 4140 OF 2020 (TIT) BRTWEEN: SHRI MAHBSHWARA CREDITCO-OPERATIVE SOCIETY LID.,M.G.ROAD, HAVERI TALUK AND DISTRICT-571110..REP BY ITS SECRETARY-.MR.CHANDRASHEBHKHARIAH MATAD ... PETITIONE (BY SRI. MAHESH R UPPIN, ADVOCATE) AN) 1,COMMISSIONER OF INCOME TAX (APPEALS)SHREE TOWERS,HADADI MAIN ROAD,OPP D.R.R.HOSPITAL,DAVANAGERE-57 7/002SHREE TOWERS,HADADI MAIN ROAD,OPP D.R.R.HOSPITAL,DAVANAGERE-57 7/002 2 INCOME TAX OFFICER WARD NO.95, SHREE TOWERS,HADADI MAIN ROAD,OPP D.R.R.HOSPITAL,DAVANAGERE-5/ /002.HADADI MAIN ROAD,OPP D.R.R.HOSPITAL,DAVANAGERE-5/ /002. 3)INCOME TAX OFFICERWARD NO.1, |HAVERI TALUK AND DISTRICT-581110.WARD NO.1, |HAVERI TALUK AND DISTRICT-581110. — RESPONDENTS (BY SRI. JEEVAN J NEERALGI, ADVOCATE) THIS WRIT PETITION IS FILED UNDER ARTICLES 226)AND 227 OF JHE CONSTITUTION OF INDIA PRAYING TO)QUASHTHRE ASSESSMENTORDER DATEBED 17.12.201PASSED BY THER R-2 MARKED AS ANNBEXURE-A OR IN THALTERNATIVE AND ETC.,, THIS PETITION COMING ON FOR,ORDERS|THIS DAY,THE COURT MADE THR FOLLOWING:-. ORDER Petitioner, a society being an Assessee, is invoking|the writ jurisdiction of this court for assailing theassessment order dated 17.12.2019 passed by the 2[0>]respondent herein at Annexure-A, whereby the benefitotherwise available to it 1n terms of Section SOP ot theIncome Tax Act, 1961, has been denied. |On request, the learned Senior Panel Counsel|ori.Jeevan J Neeralgi accepts notice for respondents andmakes submission in justification of the impugned order;he also submits that since the petitioner admittedly hasfiled statutory appeal, he cannot pursue plural remedies. 3.|Having heard the learned counsel for the.parties and having perused the Petition Papers, this courtis Of a considered opinion that the question as toavailability of the benefit under section 80P of the Act infavour of societies of the kind having been answered infavour of the Assessee by a Division Bench of this Courtvide judgment dated 09.02.2014 in Income Tax AppealNo.5006/2013 between the Commissioner of Income TaxVs. Sri. Bilur Gurubasava Pattna Sahakara SanghaNiyamitha, Bagalkot. In the above circumstances, the petitioner’s subject|appeal needs to be considered by the l[3-]respondentexpeditiously and without insisting upon statutory pre-deposit. Writ Petition is disposed off, ordering accordingly. Time for compliance is three months. No costs. BsvV Sd/-|JUDGE