Wa/1261/2023 Of Sri Chowdeshwari Credit Co Op Society v. The Income Tax Officer

Digitally signedby YASHODHA NLocation: HIGHCOURT OFKARNATAKA NC: 2023:KHC:41796-DBWA No. 1261 of 2023 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 21 DAY OF NOVEMBER, 2023 PRESENT THE HON'BLE MR. JUSTICE P.S.DINESH KUMAR AND THE HON'BLE MR. JUSTICE T.G. SHIVASHANKARE GOWDA -WRIT APPEAL NO.1261 OF 2023 (TIT) BETWEEN: SRI. CHOWDESHWARI CREDIT CO OP SOCIETY1NO.2918, DODDAIAHNA PALYA HALEPALYA ROAD, TIPTUR TQ TIPTUR-572 201 PAN: REP. BY CEO SRI. MRUTHYUNJAYA S/O CHANNABASAVARAYYA AGED ABOUT 54 YEARS …APPELLANT (BY SHRI. S.V.RAVI SHANKAR, ADVOCATE) AND: 1.THE INCOME TAX OFFICER INCOME TAX DEPARTMENT WARD-1, TIPTUR TUMKUR NH-206 BANGALORE - HONAVAR ROAD TIPTUR-572 201 2.THE PRINCIPAL COMMISSIONER OF INCOME TAX-2 THE OFFICE OF THE PRINCIPAL COMMISSIONER OF INCOME TAX C.R.BUILDING WA No. 1261 of 2023 QUEENS ROAD BANGALORE-560 001 3. NATIONAL FACELESS ASSESSMENT CENTRE REPRESENTED BY ADDITIONAL/JOINT/ DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX/INCOME TAX OFFICER INCOME TAX DEPARTMENT MINISTRY OF FINANCE, ROOM NO.401 2 FLOOR, E-RAMP JAWAHARLAL NEHRU STADIUM NEW DELHI-110 003 …RESPONDENTS THIS WRIT APPEAL IS FILED U/S 4 OF THE KARNATAKA HIGH COURT ACT PRAYING TO SET ASIDE THE INTERIM ORDER PASSED BY THE LEARNED SINGLE JUDGE IN WRIT PETITION No.16365/2023 DATED 23.08.2023 TO THE EXTENT HELD AGAINST THE APPELLANT BY NOT ADJUDICATING THE VARIOUS GROUNDS RAISED BY THE APPELLANT AND ALSO GRANT THE RELIEF PRAYED FOR IN THE WRIT PETITION AND ETC. THIS WRIT APPEAL, COMING ON FOR PRELIMINARY HEARING, THIS DAY, P.S.DINESH KUMAR, J., DELIVERED THE FOLLOWING: JUDGMENT This writ appeal is directed against the order dated 23.08.2023 passed by this Court in W.P.No.16365/2023. 2. Heard Shri S.V.Ravishankar, learned advocate for the appellant. 3. Appellant’s grievance is that the Hon’ble Single Judge has rejected the interim prayer by recording that appellant did not agree to deposit 10% of the disputed tax - 3 - WA No. 1261 of 2023 amount. Learned advocate for the appellant submitted that he had offered to deposit 1% and the same was not accepted. After arguing the matter for some time, he seeks leave to move the Hon’ble Single Judge with an increment in his prayer to deposit more than 1% of disputed tax amount. We request the Hon’ble Single Judge to consider the same. 4. In view of the above, nothing survives in this appeal and it stands disposed of. No costs. Sd/- JUDGE Sd/- JUDGE YN List No.: 1 Sl No.: 19