Wp/146511/2020 Of The Kalidas Urban Co-Operative Society v. The 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 MAGADUM;W.P.NO.146511/2020 (TIT) BETWEEN THE KALIDAS URBAN CO-OPERATIVE|SOCIETY, BELAGAVI, NO.3935,|OULKAR BUILDING, COLLEGE ROAD,KALI AMBRAI BELAGAVI,BY ITS SECRETARY,AJITH S/O MARUTI HIPPARGIT,AGED 35 YEARS. ... PETITIONER (BY SRI MALLIKARJUNSWAMY B. HIREMATH, ADV.) AND INCOME TAX OFFICER,WARD NO.6, HUBLI-590001. ... RESPONDENT (BY SRI Y.V.RAVIRAJ, ADV.) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 &22/7 OF THE CONSTITUTION OF INDIA, PRAYING THIS HON’BLECOURTTOQUASHTHEORDER|BEARINGNO.ITBA/AST/S/144/2019-20/10223618/0(1)DATED|15.12.7019 FOR ASSESSMENT YEAR 2017-18 VIDE ANNEXURE-C|ISSUED BY RESPONDENT INCOME TAX OFFICER, WARD-6,|BELAGAVI. 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-C., 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-C 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-F 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-F.1S consideredbyrespondent-AssessinqgAuthority 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