Wp/101004/2020 Of Shri.shankarling Co-Operative v. The Income Tax Officer

IN THE HIGH COURT OF KARNATAKA, DHARWAD BENCH DATED THIS THE 7 DAY OF FEBRUARY, 2020 BEFORE THE HON’BLE MR.JUSTICE S.G. PANDIT -WRIT PETITION NO.101004/2020 (TIT) BETWEEN: SHRI.SHANKARLING CO-OPERATIVE CREDIT SOUHARDA SAHAKARI NIYAMIT SANKESHWAR, SUBHAS ROAD, SANKESHWAR, DIST : BELAGAVI REP.BY ITS, CEO, SHRI. RAMU S/O. APPA KAPASE AGE : 78 YEARS ... PETITIONER (BY SRI. H R KAMBIYAVAR, ADV. FOR SMT. PATRI SHASHIKALA, K, ADVOCATE) AND 1.THE COMMISSIONER INCOME TAX OFFICE (A), HUBBALLI, C.R. BUILDING, NAVANAGAR, HUBBALLI-580024. INCOME TAX OFFICE (A), HUBBALLI, C.R. BUILDING, NAVANAGAR, HUBBALLI-580024. 2.O/O.COMMISSIONER OF INCOME TAX, (ADMIN) HUBBALLI, CENTRAL REVENUE BUILDING, NAVANAGAR, HUBBALLI-580025 (ADMIN) HUBBALLI, CENTRAL REVENUE BUILDING, NAVANAGAR, HUBBALLI-580025 3.CENTRAL BOARD OF DIRECT TAXES NORTH BLOCK, NEW DELHI-110 001 REP.BY ITS CHAIRPERSON. NORTH BLOCK, NEW DELHI-110 001 REP.BY ITS CHAIRPERSON. 4.MINISTRY OF FINANCE REVENUE DEPARTMENT NORTH BLOCK, NEW DELHI-110 001 REP.BY ITS UNDER SECRETARY REVENUE DEPARTMENT NORTH BLOCK, NEW DELHI-110 001 REP.BY ITS UNDER SECRETARY 5.GOVERNMENT OF KARNATAKA CO-OPERATION DEPARTMENT KARNATAKA GOVERNMENT SECRETARIAT ROOM NO.610, 3 GATE, 6 FLOOR, M.S.BUILDING, DR.AMBEDKAR VEEDHI, BANGALORE-560001 REP.BY ITS SECRETARY 6.REGISTRAR OF CO-OPERATIVE SOCIETIES NO.1, ALI ASKER ROAD, NEAR RAJ BHAVAN, VASANTH NAGAR, BENGALURU-560052 REP.BY ITS REGISTRAR. ... RESPONDENTS (BY SRI. Y V RAVIRAJ, ADV. FOR R1-R4) (SMT. VEENA HEGDE, AGA FOR R5 AND R6) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO DECLARE THAT THE WORD "CO-OPERATIVE" IN SECTION 2(19) OF THE IT ACT APPLIES TO ALL IDENTITIES REGISTERED UNDER THE STATE LAW INCLUDING A CO-OPERATIVE AS DEFINED UNDER SECTION 2(E) OF THE KARNATAKA SOUHARDA SAHAKARI ACT, 1997 BY HARMONIOUS CONSTRUCTION OF BOTH THE ENACTMENTS AND CONSEQUENTLY ISSUE A WRIT OF CERTIORARI TO QUASH THE IMPUGNED ORDER BEARING NO.PAN: , ITBA/APL/S/91/2019-20/1021611811(1), DT; 04/12/2019, VIDE ANNEXURE-'D', WAS PASSED BY THE 2 RESPONDENT. THIS WRIT PETITION COMING ON FOR PRELIMINARY HEARING B GROUP THIS DAY, THE COURT MADE THE FOLLOWING: ORDER Learned counsel for the petitioner files a memo dated 07.02.2020 seeking leave to withdraw the writ petition with liberty to seek available legal remedy. Memo is placed on record. The writ petition is dismissed as withdrawn with liberty as sought above. sh Sd/- JUDGE