IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 4TH DAY OF APRIL, 2019 BEFORE THE HON’BLE MRS.JUSTICE S.SUJATHA W.P.No.12219/2019 c/w W.P.No.12222/2019, W.P.No.12223/2019 AND W.P.No.13634/2019 c/w W.P.No.12220/2019 & W.P.No.12221/2019 (T – IT) IN W.P.No.12219/2019:
BETWEEN :
BELAPU VYAVASAYA SEVA SAHAKARI SANGHA NIYAMITHA, 91-3, PANIYOOR, BELAPU POST, UDUPI-576140.
REP BY ITS CEO Mrs. SULOCHANA ...PETITIONER (BY SRI MAHESH R. UPPIN, ADV.) AND :
1. COMMISSIONER OF INCOME TAX (APPEALS) AAYAKAR BHAVAN, C.R. BUILDING, N.G. ROAD, ATTAVARA, MANGALORE-575 001 2. INCOME TAX OFFICER WARD 1 & TPS, AAYAKAR BHAVAN, ADI-UDUPI MALPE ROAD, UDUPI-576103 …RESPONDENTS (BY SRI E.I.SANMATHI, ADV.) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE NOTICE DATED 08.03.2019 BEARING PAN NO.AACAB7010N ISSUED BY THE R-2 MARKED AS ANNEXURE-F.
IN W.P.No.12222/2019:
BETWEEN :
GANAPATHI CO-OPERATIVE AGRICULTURAL SOCIETY LTD., SAHAKARI SADANA, MAIN ROAD, KEMMANNU UDUPI - 576 115, REP. BY ITS C.E.O. ...PETITIONER (BY SRI MAHESH R. UPPIN, ADV.) AND :
1. COMMISSIONER OF INCOME TAX (APPEALS) AAYAKAR BHAVAN, C.R. BUILDING, N.G. ROAD, ATTAVARA, MANGALORE-575 001 2. INCOME TAX OFFICER WARD-2, AAYAKAR BHAVAN, ADI-UDUPI MALPE ROAD, UDUPI-576103 …RESPONDENTS (BY SRI E.I.SANMATHI, ADV.) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE DEMAND NOTICE DATED 06.03.2019 ISSUED BY THE R-2 MARKED AS ANNEXURE-F.
IN W.P.No.12223/2019: BETWEEN :
KARAVALI CREDIT CO-OPERATIVE SOCIETY LTD., 2-14K1, ZEEZA KRIPA COMPLEX, KALLIANPURA, SANTHEKATTE, UDUPI-576105 REP. BY ITS GENERAL MANAGER, Mr. SRIDHAR SHETTY ...PETITIONER (BY SRI MAHESH R. UPPIN, ADV.) AND :
1. COMMISSIONER OF INCOME TAX (APPEALS) AAYAKAR BHAVAN, C.R. BUILDING, N.G. ROAD, ATTAVARA, MANGALORE-575 001 2. INCOME TAX OFFICER WARD-2, AAYAKAR BHAVAN, ADI-UDUPI MALPE ROAD, UDUPI-576103 …RESPONDENTS (BY SRI E.I.SANMATHI, ADV.) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE DEMAND NOTICE DATED 06.03.2019 ISSUED BY THE R-2 MARKED AS ANNEXURE-F.
IN W.P.No.13634/2019:
BETWEEN :
PRIMARY AGRICULTURAL CREDIT CO-OPERATIVE SOCIETY LTD., (FORMERLY : K C A BANK LTD.) KALASA, MOODIGERE TALUK CHIKKAMAGALURU DISTRICT-577 101 REP. BY ITS C E O SRI P.MAHABALESHWARA ...PETITIONER (BY SRI MAHESH R. UPPIN, ADV.) AND :
1. COMMISSIONER OF INCOME TAX (APPEALS) AAYAKAR BHAVAN NO.21/16, RESIDENCY ROAD NAZARBAD, MYSURU-570 010 2. INCOME TAX OFFICER WARD -1, COURT ROAD CHIKKAMAGALURU-577 101 …RESPONDENTS (BY SRI E.I.SANMATHI, ADV.) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE DEMAND NOTICE DATED 05.03.2019 ISSUED BY THE R-2 MARKED AS ANNEXURE-F BY ISSUING A WRIT IN THE NATURE OF CERTIORARY.
IN W.P.No.12220/2019:
BETWEEN :
KODAVOOR VYAVASAYA SEVA SAHAKARI SANGHA NIYAMITHA, 16-62, KODAVOOR, POST KODAVOOR, UDUPI-576106 REP. BY ITS C.E.O. SRI SUDHAKAR ...PETITIONER (BY SRI MAHESH R. UPPIN, ADV.) AND :
1. COMMISSIONER OF INCOME TAX (APPEALS) AAYAKAR BHAVAN, C.R. BUILDING, N.G. ROAD, ATTAVARA, MANGALORE-575 001 2. INCOME TAX OFFICER WARD-1 & TPS, AAYAKAR BHAVAN, ADI-UDUPI MALPE ROAD, UDUPI-576103 …RESPONDENTS (BY SRI E.I.SANMATHI, ADV.) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE DEMAND NOTICE DATED 08.03.2019 BEARING PAN NO.AACAK6235E ISSUED BY THE R-2 MARKED AS ANNEXURE-F.
IN W.P.No.12221/2019:
BETWEEN :
SHRI MALLIKARJUNA CREDIT CO-OPERATIVE SOCIETY LTD., SHIROOR, VANDARU POST, UDUPI-576223 REP. BY ITS CEO, Mr. NARASIMHA NAIK ...PETITIONER (BY SRI MAHESH R. UPPIN, ADV.) AND :
1. COMMISSIONER OF INCOME TAX (APPEALS) AAYAKAR BHAVAN, C.R. BUILDING, N.G. ROAD, ATTAVARA, MANGALORE-575 001 2. INCOME TAX OFFICER WARD-2, AAYAKAR BHAVAN, ADI-UDUPI MALPE ROAD, UDUPI-576103 …RESPONDENTS (BY SRI E.I.SANMATHI, ADV.) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE NOTICE DATED 06.03.2019 ISSUED BY THE R-2 MARKED AS ANNEXURE-F BY ISSUING A WRIT IN THE NATURE OF CERTIORARY.
THESE PETITIONS COMING ON FOR PRELIMINARY HEARING IN ‘B’ GROUP, THIS DAY, THE COURT MADE THE FOLLOWING:
O R D E R Heard the learned counsel for the parties. The petitioners have challenged the demand notices dated 5.3.2019, 6.3.2019 and 8.3.2019 issued by the respondent No.2 inter alia seeking for a direction to the respondent No.1 to dispose of the appeals filed by the petitioners within a time frame.
2. The petitioners are primary agricultural credit co-operative societies registered under the Karnataka Co- operative Societies Act, 1959. The petitioners have filed their return of income and claimed deduction under Section 80-P(2)(a)(i) of the Income Tax Act, 1961. The assessments were concluded under Section 143(3) of the Act disallowing the amount of deduction as claimed by the petitioners. Being aggrieved by the same, the petitioners have preferred appeals under Section 246-A of the Act before the Commissioner of Income Tax (Appeals). In the said appeal proceedings, the petitioners have filed applications seeking stay of the recovery proceedings pending disposal of the appeals and are pending consideration.
3. The same is not disputed by the learned counsel appearing for the Revenue.
4. In the circumstances, the petitioners are claiming for a direction to the CIT (Appeals) respondent No.1 to dispose of the appeals in an expedite manner.
5. Considering the totality of the circumstances, this Court is of the considered opinion that it will be appropriate to direct the respondent No.1 to dispose of the appeals filed by the petitioners in accordance with law in an expedite manner preferably within a period of eight weeks from the date of receipt of certified copy of the order which would serve the ends of justice and hence is ordered accordingly.
6. The Assessing Authority shall not enforce the demand notices at Anenxure-F/freezing of accounts until the disposal of the appeals by the CIT (Appeals) and the same shall be subject to the result of the decision to be taken by the CIT (Appeals).
With the aforesaid observations and directions, these writ petitions stand disposed of.
Sd/- JUDGE Dvr: