Wp/202562/2023 Of M/S Vishala Mahila Vividoddeshagala Sahakari Sangh Niyamit v. Income Tax Officer And Anr

Digitallysigned by BNAGAVENILocation:High CourtOfKarnataka NC: 2023:KHC-K:/724WP No. 202562 of 2023 IN THE HIGH COURT OF KARNATAKA |KALABURAGI BENCH DATED THIS THE 12 DAY OF SEPTEMBER, 2023 BEFORE THE HON'BLE MR. JUSTICE E.S.INDIRESH| ;WRIT PETITION NO.202562 OF 2023 (TIT) BETWEEN: M/S VISHALA MAHILA VIVIDODDESHAGALASAHAKARI SANGH NIYAMITT(A CO-OPERATIVE SOCIETY —ESTABLISHED UNDER THEKARNATAKA CO-OPERATIVESOCIETIES ACT, 1959)PLOT NO.374, VENKATESH NAGAR,BASAVAN BAGEWADI,VIJAYAPUR-586109, |REPRESENTED BY ITS PRESIDENT, |SMT. SAROJA KOULAPUR PETITIONER (BY SRI,GOPALKRISHNA B. YADAV, HCGP& SRI. ASHOK KULKARNI, ADVOCATE) AND: 1.INCOME TAX OFFICER WARD 1 & TPS.AAYAKAR BHAVAN,NEAR ALL INDIA RADIO |ATHANI ROAD, —VIJAYAPUR-586104.AAYAKAR BHAVAN,NEAR ALL INDIA RADIO |ATHANI ROAD, —VIJAYAPUR-586104. 2.THE SECRETARY, CENTRAL BOARD |OF DIRECT TAXESOF DIRECT TAXES CENTRAL SECRETARIAT, NORTH BLOCK, NEW DELHI -110001,REPRESENTED BY THE ASSESSMENT UNIT | INCOME TAX DEPARTMENT, —NATIONAL FACELESS ASSESSMENT CENTRE (BY SRI. Y. V.RAVIRAJ, ADVOCATE) RESPONDENTS THIS WRIT PETITION IS FILED UNDER ARTICLES 276)AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TQ)ISSUE A DIRECTION IN THE NATURE OF MANDAMUS TO THE|! RESPONDENT AND 2 RESPONDENT, PERMITTING THEPETITIONER|TOFILE,EITHER ELECTRONICALLYOR.IN|PRINTED PAPER FORM OR ANY OTHER MODE AS THIS|HONOURABLE COURT MAY THINK FIT, THE RETURN OF INCOMEIN RESPONSE TO THE NOTICE ISSUED U/S 148 OF THE ACT|BEARING DIN AND NOTICE NUMBER ITBA/AST/S/148-1/2022-23/104260655/7(1)DATED|O0/7-04-202INANNEXURE-BISSUED BY THE 1 RESPONDENT, WITHIN SUCH TIME AS THISHONOURABLE COURT MAY THINK FIT AND ETC., | THISPETITION,COMINGON|FOR|PRELIMINARY|HEARING, THIS DAY, THE COURT MADE THE FOLLOWING: ORDER Sri.Y.V.Raviraj, learned counsel accepts notice for)respondents. ? In this writ petition, petitioner is seeking writ ofmandamus to the respondents to permit the petitioner to file return of income in response to notice issued underSection 148 of Income Tax Act, 1960. ‘3Having taken note of the averments made in|the|writpetition, In|identicalCAaASthis.CourtIn -3- W.P.No.201282/2022 disposed of on 23.06.2022 at para-8held as follows: "8.The writ petition is partly allowed. Therespondents are directed to open the portal to enablethe petitioner to submit nis return of income making|a claim for deduction under Section 80P of the Act, and if for any reason the portal cannot be openea,the petitioner is permitted to file his return of incomein response to the notice under Section 148 of the|Act, physically, and the respondents are directed to receive the same and thereafter proceed further itnaccordance with law. It is needless to state that the|authorities have the powers to verify the details|uploaded. © 4Under the circumstances, the present writ.petitionIS.alsodisposedofIn|terms|Of|theaforementionecdobservationmade|In. W.P.No.201282/2022. Sd/-|JUDGE|