Wp/105608/2014 Of The Raddi Sahakara Bank Niyamitha v. The Income-Tax Officer

IN THR HIGH COURT OF KARNATAKADHARWAD BENCH DATBD THIS THR 15 DAY OF JULY 2O14 BRHRFO THR HON’BLE MR.JUSTICEK A.N.VBNUGOPALA GOWD WRIT PRTITION NOs.105608#609 /2014 (#IT) BRTWERE(THR RADDI SAHAKARA BANK NIYAMITHAHEAD OFFICE, BANK ROAD,DHARWAD-580001,REPRESENTED BY ITS IN-CHARGECEO, SRI VENKA REDDY RUDRAPOPA NAGAVI,AGED ABOUT 49,SON OF SRI RUDRAPPA NAGAVI. . PRHTITIONBR (BY SRI. H R KAMBIYAVAR, ADV.) ANT1.THE INCOME-TAX OFFICER,TDS WARD, THIRD FLOOR,C.R.BUILDING ANNEXE,NAVANAGAR, HUBLI-580025.1.THE INCOME-TAX OFFICER,TDS WARD, THIRD FLOOR,C.R.BUILDING ANNEXE,NAVANAGAR, HUBLI-580025. 2.THE COMMISSIONER OF INCOME-TAX (TDS)ROOM NO.59, HMT BHAVAN,IV FLOOR, BELLARY ROAD,GANGANAGAR, BANGALORE-580032.ROOM NO.59, HMT BHAVAN,IV FLOOR, BELLARY ROAD,GANGANAGAR, BANGALORE-580032. 3.THE COMMISSIONER OF INCOME-TAX (APPEALS)C.R.BUILDING ANNEXE,NAVANAGAR, HUBLI-580025.C.R.BUILDING ANNEXE,NAVANAGAR, HUBLI-580025. —. RESPONDENTS (BY SRI. Y V RAVIRAJ, ADV.) THRSEWRIT|PRTITIONS.ARERILBDUNDERARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING|TO.QUASH-THERORDEROF|THER1STRESPONDENT DATED 26.05.2014 IN FILE FOR THEASSESSMENT YEARS 2010-11 AND 2011-12 (ANNEXURE-G) AND ETC. THESEWRIT|PRTITIONS.COMINGON|FORPRELIMINARY HEARING IN ‘B’ GROUP, THIS DAY, THECOURT MADE THE FOLLOWING: - ORDER Questioning a common order passed, for theassessment years 2010-2011 and 2011-2012, as atAnnexure-A, the petitioner has filed commonappeals,Of]10.03.2014,beforethe1=29:respondent. In the appeals, the petitioner soughtStayOt|TeCCOVCEToT|impugneddemandB2:0Annexure-B.EarlyhearingapplicationB2:0Annexure-C was filed. The prayers in Annexures-Band C having not been considered and decisiontaken, these writ petitions were filed, to quash anorder dated 26.05.2014, as at Annexure-G, andprohibit the respondents from proceeding in thematter of recovery of Rs.4,57,80,150/- and alsoasking for a writ of mandamus as_ agains respondent No.3, to pass’ order of stay, until thedisposal of the appeals and to decide commonappeals filed in respect of the assessment years2010-11 and 2011-12, within a stipulated period. oOori. Y.V.Raviraj, learned Advocate for therespondentssubmittedthatthe738834assessment order as at Annexure-A having beenquestioned in the appeals, it is not open to thepetitioner TO seek quashing.otAnnexure-G.However,learnedcounsel submittedthat,2<reasonable time is granted, the first appellateauthority, before whom the appeals are pending,would pass orders on the stay application and alsothe application filed seeking early hearing of theappeals. Keeping in view the facts and circumstances olthe.Caseandthe.Ssilbmissiomade§A>or1.Y.V.Raviraj,the.FirstAppellateAuthority- respondent No.3, is hereby directed to pass orderson the application for stay and also the applicationfor early hearing, within two weeks period, from thedate a copy of this order becomes available. Ifappeals cannot be decided at an early date, the stayapplication filed by the petitioner vide Annexure-B,shall|beconsideredandallorder;6 0:expeditiously, Till then, first respondent is directed not togive elfect to Annexure-G, inasmuch as_ thpetitioner being a financial institution, there cannotbe any difficulty, in the matter of recovery of theamount i1.e., in case the appellate authority holdthe petitioner liable. Ordered accordingly. Rmsct: Byg SD/-JUDGE