Pustikar Laghu Vyaparik Pratishhan Bachat Evam Sakh Sahkarisimiti Ltd., Jodhpur v. Commissioner Of Income Tax (Appeals), Income Taxdepartment, Jodhpurdepartment, Jodhpur

HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR D.B. Civil Writ Petition No. 6942/2015 Pustikar Laghu Vyaparik Pratishhan Bachat Evam Sakh SahkariSimiti Ltd., Jodhpur through its Chief Executive OfficerAmarchand Prohit s/o Shri Shyam Sundar Purohit, aged about 71years, r/o 4-F-71 New Power House Road, Jodhpur, ----Petitioner Versus 1. Commissioner Of Income Tax (Appeals), Income TaxDepartment, JodhpurDepartment, Jodhpur 2. Income Tax Officer, Ward-1(5), Income Tax Department,JodhpurJodhpur 3. The Branch Manager, Jodhpur Central Cooperative Bank Ltd,Branch Nai Sarak, Jodhpur Branch Nai Sarak, Jodhpur ----Respondents For Petitioner(s)For Respondent(s) : Mrs. Abhilasha Bora: Mr. K.K. Bissa HON'BLE MR. JUSTICE SHREE CHANDRASHEKHAR HON'BLE MR. JUSTICE KULDEEP MATHUR Order 02/08/2024 The Writ Petition has been preferred by the petitioner with the following prayer :- “It is, therefore, most respectfully prayed that the writpetition filed by the petitioner may kindly be allowed and -(I) The order of attachment notice dated 30-06-15 No. ITO/W-1(5)/JU/2015-16 (Annexure P-31) given to the Branch Manager,Jodhpur Central Cooperative Barnk Ltd, Nai Sarak Branch, byIncome Tax Officer, Ward 1(5) maybe quashed.(I) The order of attachment notice dated 30-06-15 No. ITO/W-1(5)/JU/2015-16 (Annexure P-31) given to the Branch Manager,Jodhpur Central Cooperative Barnk Ltd, Nai Sarak Branch, byIncome Tax Officer, Ward 1(5) maybe quashed. (II) The assessment order for the year 2007-08 (Annexure P-6),the assessment order for the year 2010-11(Annexure P-14) andassessment order for the year 2011-12 (Annexure P-22) may bequashed and set aside. (III) The appellate order for the assessment year 2007-08(Annexure P-8), the appellate order for the assessment year 2010-11 (Annexure P-16) and Appellate order for the assessmentyear 2011-12 (Annexure P-24) maybe quashed and set aside. (IV) Any other appropriate order or direction which may bedeemed just and proper in the facts and circumstances of thecase may also be passed in favour of the petitioner.” 2.Learned counsel for the parties jointly submitted that during pendency of the present writ petition, the Income Tax AppellateTribunal Jodhpur Bench, Jodhpur vide its order dated 15[th] March2016 passed in ITA Nos.146 to 149/JODH/2015 has set aside theorder of the Assessing Authority and directed the AssessingAuthority to allow deduction to the petitioner under section 80P ofthe Act. 3.In view of the aforesaid submission made at Bar by learnedcounsel for the parties, D.B. Civil Writ Petition No.6942/2015stands allowed. (KULDEEP MATHUR),J (SHREE CHANDRASHEKHAR),J 33-Ajaysingh/-