Wp/18466/2013 Of M/S Kammavari Credit Co-Operative Society Limited v. The Asst Commissioner Of Income Tax
High Court
12 Sep 2014 In favour of: Unclear
Forum / Bench
High Court · karnataka_bng_old
Parties
Wp/18466/2013 Of M/S Kammavari Credit Co-Operative Society Limited v. The Asst Commissioner Of Income Tax
Date of order
12 Sep 2014
Assessment year(s)
—
Outcome
Other
The order — as passed by the High Court
Case summary
In Wp/18466/2013 Of M/S Kammavari Credit Co-Operative Society Limited v. The Asst Commissioner Of Income Tax, the High Court (2014) decided the matter.
Decision: Accordingly, I make the following order: | -3- The aforesaid two impugned orders are set aside.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
Sections referenced in this judgment
IN THE HIGH COURT OF KARNATAKA AT BANGALOREDATED THIS THE 12 DAY OF SEPTEMBER 2014|
BEFORE.
THE HON’BLE MR. JUSTICE H.G.RAMESHWRIT PETITION NOS.1846618467/ 2013 (IT)BETWEEN:
M/S. KAMMAVARI CREDIT CO-OPERATIVE.SOCIETY LIMITED10, 22 MAIN ROADJAYANAGAR|HBCS LAYOUTPADMANABHANAGARBANGALORE - 560 0/70REPRESENTED BY ITS PRESIDENT|SRI |. BHADRACHALAMAGED ABOUT 60 YEARS.
SON OF SRI T.ANJANEYALU NAIDU ... PETITIONER|
(BY SRI S.PARTHASARATHI, ADVOCATE)
AND:
1.THE ASST.COMMISSIONER OF INCOME-TAX|
CIRCLE 4(1), C.R.BUILDING
1 FLOOR|
QUEEN'S ROAD.
BANGALORE —- 560 OO1
? THE COMMISSIONER OF INCOME-TAX
BANGALORE-II
C.R.BUILDING
1 FLOOR|
QUEEN'S ROAD|
BANGALORE —- 560 OOL
.. RESPONDENTS|
(BY SRI K.V.ARAVIND, ADVOCATE FOR R-1 & R-2)
THESE WRIT PETITIONS FILED UNDER ARTICLES 226 &|22/7 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THEORDER OF THE 2 RESPONDENT DATED 25.3.72013 PASSED|UNDER SECTION 264 OF THE ACT FOR THE ASSESSMENT YEARS200/-08 & 2008-09 VIDE ANNEXURES-N & NIL ETC.
THESE WRIT PETITIONS COMING ON FOR PRELIMINARY|HEARING IN ~B’ GROUP, THIS DAY, THE COURT MADE THE.FOLLOWING:
ORDER
H.G.RAMESH, J. (Oral):
1.Heard. |
2.Learned counsel for the petitioner submits that thetwo impugned orders dated 25.3.2013 (Annexures-N & N1)|are liable to be set aside and the matter requires to be|reconsidered by respondent No.2 in the light of the|judgment dated 5.2.2014 rendered by a Division Bench of this Court in ITA No.5006/2013.
3.Learned Counsel for the respondents fairly and rightlysubmits that the matter may be remitted to respondent|no.2 for reconsideration in the light of the judgment|referred to above. Accordingly, I make the following order: |
-3-
The aforesaid two impugned orders are set aside. The)
matter is remitted to respondent no.2-Commissioner of
Income-Tax for reconsideration in accordance with law and
in the light of the judgment of the Division Bench referred
to above. All contentions of both the parties are kept open. |
nkn.|
Petitions disposed of.
Sd/-|
JUDGE.
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