Wp/101005/2020 Of Krishnamayi Urban Co-Op Credit Society Ltd v. The Income Tax Officer

IN THE HIGH COURT OF KARNATAKADHARWAD BENCH DATED THIS THE 22 DAY OF APRIL, 2021 BEFORE. THE HON‘BLE MR. JUSTICE SACHIN SHANKAR MAGADUMW.P.NO.101005/ 2020 (T.IT BETWEEN KRISHNAMAYI URBANCO-OP CREDID SOCIETY LTD., UGAR KHURD,TQ: ATHANT,|DIST: BELAGAVI,REP. BY ITS CEO,SHRI BALASABS/O ANNAPPA JAYAGONDE,AGED : 44 YEARS.| (BY SRI H.R.KAMBIYAVAR, ADV.) 1.THE INCOME TAX OFFICER.WARD 4, KIMJI BAI BUILDING,WARD 4, KIMJI BAI BUILDING, OPP-CIVIL HOSPITAL, BELAGAVI-590001. 2D.CENTRAL BOARD OF DIRECT TAXES.NORTH BLOCK, NEW DELHI-110001,REP. BY ITS CHAIRPERSON. NORTH BLOCK, NEW DELHI-110001,REP. BY ITS CHAIRPERSON. 3.MINISTRY OF FINANCE,REVENUE DEPARTMENT,NORTH BLOCK, |NEW DELHI-110001,.REP. BY ITS UNDER SECRETARY..REVENUE DEPARTMENT,NORTH BLOCK, |NEW DELHI-110001,.REP. BY ITS UNDER SECRETARY.. .. PETITIONER VAGOVERNMENT OF KARNATAKACO-OPERATION DEPARTMENT,KARNATAKA GOVERNMENT SECRETARIAT,ROOM NO.610, 3 GATE, |* FLOOR, M.S. BUILDING,DR.AMBEDKAR VEEDHI,BENGALURU-S60001,REP, BY ITS SECRETARY. 5.REGISTRAR OF CO-OPERATIVE SOCIETIESNO.1, ALI ASKER ROAD, |NEAR RAJ BHAVAN,VASANTH NAGAR,BENGALURU-56005D2.REP, BY ITS REGISTRAR. ... RESPONDENTS THIS WRIT PETITION IS FILED UNDER ARTICLES 226 &| 22/7 OF THE CONSTITUTION OF INDIA, PRAYING THIS HON'BLECOURT TO DECLARE THAT THE WARD “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. THIS PETITION COMING ON FOR ORDERS, THIS DAY, THE|COURT MADE THE FOLLOWING: ORDER Learned|counselappearing.for.the|petitionersubmits that, the order under challenge is appealable|and there is a statutory appeal! under Section 246 (1)(a) of the Income Tax Act, 1961. He also makes asstatement tnat, tne writ petition is filed within 30 days|of the passing of the order. In that view of the matter, memo for withdrawal of.writ petition is taken on record. Writ petition is dismissed as withdrawn reserving.liberty to the petitioner to avail remedy of statutory|appeal before the competent authority. In the event, he chooses to prefer an appeal thepetitioner is entitled to the benefit under Section 14 of|the Limitation Act. EM/-| Sd/-.JUDGE