Wp/143421/2020 Of The Madeena Co-Op Credit Society Ltd., (Ho) v. Income Tax Officer

IN THE HIGH COURT OF KARNATAKADHARWAD BENCH DATED THIS THE 18 DAY OF MARCH, 2021 BEFORE. THE HON’BLE MR. JUSTICE SACHIN SHANKAR MAGADUN;W.P.NO.143421/2020 (TIT) BETWEEN THE MADEENA CO-OP CREDIT SOCIETYLTD, (HO), AZAD ROAD, ALNAVAR,REPRESENTED BY ITS CHAIRMAN,SHRI NADEEM S/O MUJAHID CONTRACTOR,AGE : 48 YEARS, OCC: CHAIRMAN,R/O TILAK NAGAR, ALNAVAR. ... PETITIONER (BY SRI SANGRAM S.KULKARNI & SHARAD M.PATIL, ADVS.) INCOME TAX OFFICER,|WARD NO.1(7), HUBLI,C.R.BUILDING, NAVANAGAR,HUBBALLI-580025. ... RESPONDENT (BY SRI Y.V.RAVIRAJ, ADV.) THIS WRIT PETITION IS FILED UNDER ARTICLES 2276 &22/7 OF THE CONSTITUTION OF INDIA, PRAYING THIS HON’BLECOURT TO QUASH THE IMPUGNED ORDER VIDE ANNEXURE-A|BEARING NO.I TBA/AST/S/144/2019-20/1021086857(1) PASSEDBY THE RESPONDENT INCOME TAX OFFICER WARD NO.1(7)|HUBLI ON 26.11.2019 AND SUCH OTHER RELIEFS. THIS PETITION COMING ON FOR HEARING ON I.A., THISDAY, THE COURT MADE THE FOLLOWING: ORDER The captioned writ petition is filed challenging the.assessment order passed by the respondent as perAnnexure-A., 2.|Tnesnort.pointthatWOUIC|arise.for.consideration in the present writ petition is, whetherthe present writ petition challenging the assessmentorder passed by the respondent as per Annexure-A tothe writ petition is maintainable| ceIt is stated across the bar that, the impugned|assessment order passed by the respondent is alreadychallenged in an appeal. Further the present petitionernas also filed an application before tne respondent/Assessing Authority seeking stay of the said order. Inthis Dackground, I am of the view tnat the present writpetition challenging the assessment order, which isalready pending before the Appellate Court is notmaintainable. 4At this juncture, learned counsel appearing|for the petitioner would submit to this Court tnat, the respondent-Assessing Autnority has not passed orders|on the stay application, which is produced at Annexure-D to the writ petition. He would also submit to this.Court that,tnis Court has granted interim order'directing the respondent not to take coercive steps. | 5.|In the light of the submission made by the|respective counsels, I am of the view that, this writ|petition does not survive for consideration, since the)petitioner has availed remedies available to him under|the Act. 6.|However [I would find some force tn hisSUDMISSION|that,Cit]|hisstayapplication.aS|Def|Annexure-D|1S consideredby respondent-Assessing|Authority in accordance with law, he is entitled for)protection. J.|Tne writ petition is disposed of directing tne|respondent-Assessing Authority to pass appropriate|orders on the stay application filed by the petitioner.|This exercise shall be done within a period of eight| weeks from the date of receipt of certified copy of this.order. 8.Till respondent-Assessing Authority decides|tne stay application, it is made clear tnat no coercive|steps shall be taken by respondent-Assessing Authority. | Witn these observations, writ petition is disposed. off. EM/- Sd/-.JUDGE