Wa/6047/2015 Of Corporation Bank v. The Income Tax Officer (Tds)

IN THE HIGH COURT OF KARNATAKADHARWAD BENCH DATED THIS THE 14 DAY OF MARCH 2016PRESENT THE HON’'BLE MR. JUSTICE H.G.RAMES THE HON’‘BLE MR. JUSTICE G.NARENDA ""W..A. Nos. 6046050 of 2015 (TIT) BETWEEN ° CORPORATION BANKREPRESENTED BY SENIOR MANAGER:KLS GCC BRANCHGOGTE COLLEGE CAMPUS,BELAGAVI-590006. APPELLANT (BY SRIYUTHS B. S. N. PRASAD AND H.R. KAMBIYAVAR,ADVOCATES) AND : 1.THE INCOME TAX OFFICER (TDS)F.K. COMMERCIAL COMPLEOPP, DISTRICT HOSPITALDR.B.R.AMBEDKAR ROAD,BELAGAVI-560001.F.K. COMMERCIAL COMPLEOPP, DISTRICT HOSPITALDR.B.R.AMBEDKAR ROAD,BELAGAVI-560001. 2.THE COMMISSIONER OF INCOME TAX (APPEALS)F.K.COMMERCIAL COMPLEXOPP. CIVIL HOSPITALDR.B.R.AMBEDKAR ROAD,BELAGAVI-560001. RESPONDENTS (BY SRI Y.V. RAVIRAJ, ADVOCATE) THESE WRIT APPEALS ARE FILED U/S 4 OF THEKARNATAKA HIGH COURT ACT PRAYING TO SET ASIDE THE ORDER PASSED IN THE WRIT PETITION NOS.114401-114404 OF2015 DATED 18/12/15. I.A. NO.2/2015 IS FILED FOR STAY. THESE W.As. A/W. I.A. COMING ON FOR PRELIMINARYHEARING THIS’ DAY,H.G. RAMESH Jj, DELIVERED THEFOLLOWING:JUDGMENT H.G.RAMESH, J. (Oral)' 1.It is submitted by the learned counsel on both sidesthat these appeals are similar to the appeals in W.A.Nos.6035-6038 of 2015, which are disposed of today. Theysubmit that these appeals may also be disposed of in theSame terms. 2.|In view of the above, we make the following order: The impugned order of the learned Single Judge dated18.12.2015 in W.P. Nos.114401-114404 of 2015, and, theorder of the First Appellate Authority dated 16.04.2015rejecting the appellant’s application filed for interim stay,are set aside. The matter is remitted to the AppellateAuthority, namely the Commissioner of Income Tax(Appeals), for reconsideration in accordance with law. TheAppellate Authority snaliInter alla.consider as to wnetner the first proviso to Section 201(1) of the Income Tax Act,1961 is applicable to the facts of the case or not. Allcontentions of both the parties are kept open. The appealsStand disposed of in the above terms. ,. In view of disposal of the appeals, I.A. No.2/2015filed for interim stay does not survive for consideration; itstands disposed of accordingly. Appeals disposed of. Sd/-JUDGE Sd/-JUDGE 591