Dismissed

Mananje Vyavasaya Seva Sahakari Sangha Ltd. v. Commissioner of Income Tax (Appeals)

Karnataka HC8 Sept 2021WP/7894/2021

Case brief

AI extract

What is this about?

The High Court of Karnataka briefly heard multiple writ petitions filed by co-operative societies seeking to quash income tax assessment orders and stay demand notices. The court dismissed the substantive petitions as appeals were pending and directed the First Appellate Authority to dispose of appeals within four months.

What did the court decide?

Writ petitions dismissed; First Appellate Authority directed to dispose of appeals within four months.

Mananje Vyavasaya Seva Sahakari Sangha Ltd. Vs Commissioner of… — Income Tax | Karnataka HC (2021)

¶1

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IN THE HIGH COURT OF KARNATAKA AT BENGALURU

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DATED THIS THE 8^TH DAY OF SEPTEMBER 2021

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BEFORE

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THE HON'BLE MR.JUSTICE S. SUNIL DUTT YADAV

¶6

WRIT PETITION No.8692/2021 (T-IT) C/W WRIT PETITION Nos.7894/2021, 8643/2021,

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8652/2021, 8660/2021, 8670/2021, 8684/2021, 8710/2021, 8711/2021, 8712/2021, 8722/2021, 8723/2021, 13363/2021, 13866/2021, 15457/2021, 15472/2021, 15474/2021, 15490/2021

¶8

In W.P. No.8692/2021

¶9

Between:

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Ganguli Town Souharda Co-operative Ltd., No.5/215, Near Car Street, Gangolli, Byndoor Taluk, Udupi District - 576 216 Represented by its Secretary - Mr. Ganesh Nayak. … Petitioner

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(By Sri Mahesh R. Uppin, Advocate)

¶12

And:

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Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Room No.356, C.R. Building,

¶14

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I.P. Estate, New Delhi - 110 002.

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Income Tax Officer,

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Ward-2, Aayakar Bhavan, Aadi-Udupi Malpe Road, Udupi - 576 103.

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Assessment Officer, National e-Assessment Centre, Delhi - 110 001. ... Respondents

¶19

(By Sri Jeevan J. Neeralgi, Advocate)

¶20

This Writ Petition is filed under Articles 226 & 227 of the Constitution of India, praying to quash the Assessment Order dated 19-2-2021 passed in PAN No.AAAAG2286M by the 3rd Respondent marked as Annexure-A by issuing a writ in the nature of Certiorari and etc.

¶21

In W.P. No.7894/2021

¶22

Between:

¶23

Mananje Vyavasaya Seva Sahakari Sangha Ltd., Mananje, Kamalashile, Kundapura Taluk, Udupi District - 576 229 Represented by its CEO - Mr. B. Shrikantha Kannantha. … Petitioner

¶24

(By Sri Mahesh R. Uppin, Advocate)

¶25

And:

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Commissioner of Income Tax (Appeals),

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National Faceless Appeal Centre, Room No.356, C.R. Building, I.P. Estate, New Delhi - 110 002.

¶28

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Income Tax Officer, Ward-2, Aayakar Bhavan, Aadi-Udupi Malpe Road, Udupi - 576 103.

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Assessing Officer, National e-Assessment Centre, Delhi - 110 002. ... Respondents

¶31

(By Sri Jeevan J. Neeralgi, Advocate)

¶32

This Writ Petition is filed under Articles 226 & 227 of the Constitution of India, praying to quash the Assessment Order dated 13-2-2021 bearing DIN No.ITBA/AST/S/143(3)/20202021/1030635754(1) passed by the 3rd Respondent marked as Annexure-B and Demand Notice dated 13-2-2021 bearing DIN and Notice No.ITBA/AST/S/156/2020-2021/1030635821(1) marked as Annexure C issued by the 3rd Respondent by issuing a writ in the nature of Certiorari and etc.

¶33

In W.P. No.8643/2021

¶34

Between:

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Hemmady Fishermens Primary Co-operative Society Ltd., Hemmady, Kundapura Taluk, Udupi District - 576 249 Represented by its Secretary - Mr. Udaya Kumar Hattinangadi. … Petitioner

¶36

(By Sri Mahesh R. Uppin, Advocate)

¶37

And:

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Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Room No.356, C.R. Building, I.P. Estate, New Delhi - 110 002.

¶39

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Income Tax Officer, Ward-2(5), C.R. Building, N.G. Road, Attavara, Mangaluru - 575 001.

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Assessing Officer, National e-Assessment Centre, Delhi - 110 001. ... Respondents

¶42

(By Sri Jeevan J. Neeralgi, Advocate)

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This Writ Petition is filed under Articles 226 & 227 of the Constitution of India, praying to quash the Assessment Order dated 10-2-2021 passed in PAN No.AAAAH7295K by the 3rd Respondent marked as Annexure-A by issuing a writ in the nature of Certiorari and etc.

¶44

In W.P. No.8652/2021

¶45

Between:

¶46

Kodavoor Vyavasaya, Seva Sahakari Sangha Ltd., Kodavoor, Udupi Taluk & District - 576 106, Rep. by its C.E.O. - Mr. Sudhakar. … Petitioner

¶47

(By Sri Mahesh R. Uppin, Advocate)

¶48

And:

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Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Room No.356, C.R. Building, I.P. Estate, New Delhi - 110 002.

¶50

Income Tax Officer, Ward-1, Aayakar Bhavan, Aadi-Udupi Malpe Road, Udupi - 576 103.

¶51

¶52

Assessing Officer, National e-Assessment Centre, Delhi - 110 002. ... Respondents

¶53

(By Sri Jeevan J. Neeralgi, Advocate)

¶54

This Writ Petition is filed under Articles 226 & 227 of the Constitution of India, praying to quash the Assessment Order dated 03.04.2021 passed in PAN No.AACAK6235E by R3 marked as Annexure-A by issuing a writ in the nature of certiorari and etc.

¶55

In W.P. No.8660/2021

¶56

Between:

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S.K. and Udupi District Co-operative Fish Marketing Federation Ltd., Mulihithlu, Bolara, Mangalore - 575 001 Rep. by its Mg. Director - Mr. Harish Kumar. … Petitioner

¶58

(By Sri Mahesh R. Uppin, Advocate)

¶59

And:

¶60

Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Room No.356, C.R. Building, I.P. Estate, New Delhi - 110 002.

¶61

Income Tax Officer,

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Ward-2(5), C.R. Building, N.G. Road, Attavara, Mangaluru - 575 001.

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Assessing Officer, National e-Assessment Centre, Delhi - 110 001. ... Respondents

¶64

(By Sri Jeevan J. Neeralgi, Advocate)

¶65

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This Writ Petition is filed under Articles 226 & 227 of the Constitution of India, praying to quash the Assessment Order dated 09.03.2021 passed in PAN No.AADAT6313M by R3 marked as Annexure-A by issuing a writ in the nature of certiorari and etc.

¶67

In W.P. No.8670/2021

¶68

Between:

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Belapu Vyavasaya Seva Sahakari Sangha Ltd., Paniyoor, Belapu Post, Kaup Taluk, Udupi District - 574 140 Rep. by its C.E.O. - Mrs. Sulochana. … Petitioner

¶70

(By Sri Mahesh R. Uppin, Advocate)

¶71

And:

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Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Room No.356, C.R. Building, I.P. Estate, New Delhi - 110 002.

¶73

Income Tax Officer, Ward-1, Aayakar Bhavan, Aadi-Udupi Malpe Road, Udupi - 576 103.

¶74

Assessing Officer,

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National e-Assessment Centre,

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Delhi - 110 002. ... Respondents

¶77

(By Sri Jeevan J. Neeralgi, Advocate)

¶78

¶79

This Writ Petition is filed under Articles 226 & 227 of the Constitution of India, praying to quash the Assessment Order dated 09.04.2021 passed in PAN No.AACAB7010N by R3 marked as Annexure-A by issuing a writ in the nature of Certiorari and etc.

¶80

In W.P. No.8684/2021

¶81

Between:

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Kollur Shree Mookambika Vyavasaya Seva Sahakari Sangha Ltd., Kollur, Kundapura Taluk, Udupi District - 576 220 Rep. by its C.E.O. - Mr. K. Ganesh Shanbhog. … Petitioner (By Sri Mahesh R. Uppin, Advocate)

¶83

And:

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Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Room No.356, C.R. Building, I.P. Estate, New Delhi - 110 002.

¶85

Income Tax Officer,

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Ward-2, Aayakar Bhavan, Aadi-Udupi Malpe Road,

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Udupi - 576 103.

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Assessing Officer,

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National e-Assessment Centre, Delhi - 110 002. ... Respondents

¶90

(By Sri Jeevan J. Neeralgi, Advocate)

¶91

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This Writ Petition is filed under Articles 226 & 227 of the Constitution of India, praying to quash the Assessment Order dated 06.04.2021 passed in PAN No.AAAAK2702J by R3 marked as Annexure-A by issuing a writ in the nature of Certiorari and etc.

¶93

In W.P. No.8710/2021

¶94

Between:

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Laxmi Venkatesh Credit Co-op. Society Ltd., 1st Floor, Sunanda Devadas Tower P.P.C. Road, Udupi Taluk & District - 576 101 Represented by its CEO - Mr. B. Muralidhar Rao. … Petitioner

¶96

(By Sri Mahesh R. Uppin, Advocate)

¶97

And:

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Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Room No.356, C.R. Building, I.P. Estate, New Delhi - 110 002.

¶99

Income Tax Officer,

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Ward-1, Aayakar Bhavan, Aadi-Udupi Malpe Road, Udupi - 576 103.

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Assessing Officer,

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National e-Assessment Centre, Delhi - 110 002. ... Respondents

¶103

(By Sri Jeevan J. Neeralgi, Advocate)

¶104

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This Writ Petition is filed under Articles 226 & 227 of the Constitution of India, praying to quash the Assessment Order dated 18.03.2021 passed in PAN No.AAAJL0987F by the R-3 marked as Annexure-A and etc.

¶106

In W.P. No.8711/2021

¶107

Between:

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Ulloor Machattu Vyavasaya Seva Sahakari Sangha Ltd., Ulloor, Kundapura Taluk, Udupi District - 576 229 Represented by its CEO - Mr. B. Sudhakar Shetty. … Petitioner

¶109

(By Sri Mahesh R. Uppin, Advocate)

¶110

And:

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Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Room No.356, C.R. Building, I.P. Estate, New Delhi - 110 002.

¶112

Income Tax Officer,

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Ward-2, Aayakar Bhavan, Aadi-Udupi Malpe Road, Udupi - 576 103.

¶114

Assessing Officer, National e-Assessment Centre, Delhi - 110 002. ... Respondents

¶115

(By Sri Jeevan J. Neeralgi, Advocate)

¶116

¶117

This Writ Petition is filed under Articles 226 & 227 of the Constitution of India, praying to quash the Assessment Order dated 25.03.2021 passed in PAN No.AAAAU0586G by the R-3 marked as Annexure-A and etc.

¶118

In W.P. No.8712/2021

¶119

Between:

¶120

Swarna Souharda Credit Co-operative Ltd., Karkera Towers, Kannangar By-pass, Padubidri, Kaup Taluk, Udupi District - 574 111 Represented by its CEO - Mr. Bhaskar Amin. … Petitioner

¶121

(By Sri Mahesh R. Uppin, Advocate)

¶122

And:

¶123

Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Room No.356, C.R. Building, I.P. Estate, New Delhi - 110 002.

¶124

Income Tax Officer,

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Ward-1, Aayakar Bhavan, Aadi-Udupi Malpe Road, Udupi - 576 103.

¶126

Assessing Officer, National e-Assessment Centre, Delhi - 110 002. ... Respondents

¶127

(By Sri Jeevan J. Neeralgi, Advocate)

¶128

¶129

This Writ Petition is filed under Articles 226 & 227 of the Constitution of India, praying to quash the Assessment Order dated 18.02.2021 passed in PAN No.AAKAS6131M by the R-3 marked as Annexure-A and etc.

¶130

In W.P. No.8722/2021

¶131

Between:

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Byndoor Vyavasaya Seva Sahakari Sangha Ltd., Yedthare, Byndoor Taluk, Udupi District - 576 214 Represented by its CEO - Mr. Chandra Moger.

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… Petitioner

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(By Sri Mahesh R. Uppin, Advocate)

¶135

And:

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Commissioner of Income Tax (Appeals),

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National Faceless Appeal Centre, Room No.356, C.R. Building, I.P. Estate, New Delhi - 110 002.

¶138

Income Tax Officer,

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Ward-2, Aayakar Bhavan, Aadi-Udupi Malpe Road, Udupi - 576 103.

¶140

Assessing Officer,

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National e-Assessment Centre, Delhi - 110 002. ... Respondents

¶142

(By Sri Jeevan J. Neeralgi, Advocate)

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This Writ Petition is filed under Articles 226 & 227 of the Constitution of India, praying to quash the Assessment Order dated 08.04.2021 passed in PAN No.AACAB5016C by the R-3 marked as Annexure-A and etc.

¶144

¶145

In W.P. No.8723/2021

¶146

Between:

¶147

Panchagangolli Souharda Credit Co-operative Ltd., Maruthi Complex, Near Bus Stand, Gangolli, Kundapura Taluk - 576 216 Represented by its Secretary - Mr. Subramanya Achar. … Petitioner

¶148

(By Sri Mahesh R. Uppin, Advocate)

¶149

And:

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Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Room No.356, C.R. Building, I.P. Estate, New Delhi - 110 002.

¶151

Income Tax Officer, Ward-2(5), C.R. Building, N.G. Road, Attavara, Mangaluru - 575 001.

¶152

Assessing Officer, National e-Assessment Centre, Delhi - 110 001. ... Respondents

¶153

(By Sri Jeevan J. Neeralgi, Advocate)

¶154

This Writ Petition is filed under Articles 226 & 227 of the Constitution of India, praying to quash the Assessment Order dated 09.02.2021 passed in PAN No.AABAP6098H by the R-3 marked as Annexure-A and etc.

¶155

¶156

In W.P. No.13363/2021

¶157

Between:

¶158

Karavali Credit Co-operative Society Ltd., 2-14K-1 Zeeza Kripa Complex, Kallianpura, Santhekatte, Udupi - 576 105 Represented by its Secretary - Mr. Shridhar A Shetty. … Petitioner

¶159

(By Sri Mahesh R. Uppin, Advocate)

¶160

And:

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Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Room No.356, C.R. Building, I.P. Estate, New Delhi - 110 002.

¶162

Income Tax Officer, Ward-1, Aayakar Bhavan, Aadi-Udupi Malpe Road, Udupi - 576 103.

¶163

Assessing Officer, National e-Assessment Centre, Delhi - 110 002. ... Respondents

¶164

(By Sri Jeevan J. Neeralgi, Advocate)

¶165

This Writ Petition is filed under Articles 226 & 227 of the Constitution of India, praying to quash the Assessment Order dated 21.04.2021 passed in PAN No.AACAK5792Q by the R-3 marked as Annexure-A by issuing a writ in the nature of Certiorari and etc.

¶166

¶167

In W.P. No.13866/2021

¶168

Between:

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Shri Mallikarjuna Credit Co-operative Society Ltd., Shiroor, Vandar, Udupi - 576 223 Represented by its Secretary - Mr. Narasimha Naik. … Petitioner

¶170

(By Sri Mahesh R. Uppin, Advocate)

¶171

And:

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Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Room No.356, C.R. Building, I.P. Estate, New Delhi - 110 002.

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Income Tax Officer, Ward-1, Aayakar Bhavan, Aadi-Udupi Malpe Road,

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Udupi - 576 103.

¶175

Assessing Officer, National e-Assessment Centre, Delhi - 110 002. ... Respondents

¶176

(By Sri Jeevan J. Neeralgi, Advocate)

¶177

This Writ Petition is filed under Articles 226 & 227 of the Constitution of India, praying to quash the Assessment Order dated 20.04.2021 passed in PAN No.AAIAS2725B by the R-3 marked as Annexure-A and etc.

¶178

In W.P. No.15457/2021

¶179

Between:

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Udupi Taluk Protestant Christian Credit Co-op. Society Ltd.,

¶181

¶182

Grace Plaza, No.76, Badagabettu, Bailur, Udupi - 576 101 Represented by its C.E.O. - Mr. Jeevan S. Andrews. … Petitioner

¶183

(By Sri Mahesh R. Uppin, Advocate)

¶184

And:

¶185

Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Room No.356, C.R. Building, I.P. Estate, New Delhi - 110 002.

¶186

Income Tax Officer, Ward-1, Aayakar Bhavan, Aadi-Udupi Malpe Road, Udupi - 576 103.

¶187

Assessing Officer, National e-Assessment Centre, Delhi - 110 002. ... Respondents

¶188

(By Sri Jeevan J. Neeralgi, Advocate)

¶189

This Writ Petition is filed under Articles 226 & 227 of the Constitution of India, praying to quash the Assessment Order dated 16.04.2021 passed in PAN No.AAAAU1479J by the R-3 marked as Annexure-A and etc.

¶190

In W.P. No.15472/2021

¶191

Between:

¶192

Belve Vyavasaya Seva Sahakari Sangha Ltd., (Wrongly shown as Belve Vyavasaya Seva Sahakari Bank Ltd.) Belve, Kundapura Taluk, Udupi District - 576 212

¶193

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Represented by its C.E.O. - Mr. Keerthi Kumar Shetty. … Petitioner

¶195

(By Sri Mahesh R. Uppin, Advocate)

¶196

And:

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Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Room No.356, C.R. Building, I.P. Estate, New Delhi - 110 002.

¶198

Income Tax Officer, Ward-1, Aayakar Bhavan, Aadi-Udupi Malpe Road, Udupi - 576 103.

¶199

Assessing Officer, National e-Assessment Centre, Delhi - 110 002. ... Respondents

¶200

(By Sri Jeevan J. Neeralgi, Advocate)

¶201

This Writ Petition is filed under Articles 226 & 227 of the Constitution of India, praying to quash the Assessment Order dated 27.04.2021 passed in PAN No.AAAAB1636N by the R-3 marked as Annexure-A and etc.

¶202

In W.P. No.15474/2021

¶203

Between:

¶204

Primary Agricultural Credit Co-operative Society Ltd., (Formerly: K.C.A. Bank Ltd.) Kalasa, Moodigere Taluk, Chikkamagaluru District - 577 101 Represented by its C.E.O: Sri P. Mahabaleshwara. … Petitioner

¶205

(By Sri Mahesh R. Uppin, Advocate)

¶206

¶207

And:

¶208

Commissioner of Income Tax (Appeals),

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National Faceless Appeal Centre, Room No.356, C.R. Building, I.P. Estate, New Delhi - 110 002.

¶210

Income Tax Officer, Ward-2, Aayakar Bhavan, Aadi-Udupi Malpe Road, Udupi - 576 103.

¶211

Assessing Officer, National e-Assessment Centre, Delhi - 110 002. ... Respondents

¶212

(By Sri Jeevan J. Neeralgi, Advocate)

¶213

This Writ Petition is filed under Articles 226 & 227 of the Constitution of India, praying to quash the Assessment Order dated 16.04.2021 passed in PAN No.AAAAK3508N by the R-3 marked as Annexure-A and etc.

¶214

In W.P. No.15490/2021

¶215

Between:

¶216

Shankaranarayana Sahakari Vyasayika Sangha (N) Shankaranarayana, Kundapura Taluk, Udupi District - 576 227 Represented by its C.E.O. - Mr. Gopal Naik D. … Petitioner

¶217

(By Sri Mahesh R. Uppin, Advocate)

¶218

¶219

And:

¶220

Commissioner of Income Tax (Appeals),

¶221

National Faceless Appeal Centre, Room No.356, C.R. Building, I.P. Estate, New Delhi - 110 002.

¶222

Income Tax Officer, Ward-2, Aayakar Bhavan, Aadi-Udupi Malpe Road, Udupi - 576 103.

¶223

Assessing Officer, National e-Assessment Centre, Delhi - 110 002. ... Respondents

¶224

(By Sri Jeevan J. Neeralgi, Advocate)

¶225

This Writ Petition is filed under Articles 226 & 227 of the Constitution of India, praying to quash the Assessment Order dated 28.04.2021 passed in PAN No.AASAS2778N by the R-3 vide Annexure-A and etc.

¶226

These Writ Petitions coming on for preliminary hearing in 'B' Group this day, the Court made the following:

¶227

ORDER

¶228

The petitioners in some of the writ petitions are the

¶229

Co-operative Societies registered under the Karnataka

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Co-operative Societies Act and some of the petitioners are

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Town Souharda Co-operative Limited registered under the provisions of the Karnataka Souharda Act and have filed

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these petitions seeking to set aside the Assessment orders

¶233

¶234

passed by the Assessing Officer vide Annexure-'A', and in the alternative they have sought for issuance of writ in the nature of mandamus to direct the first respondent to dispose off the appeals marked as Annexure-'C'.

¶235

The principal contention of the petitioners is that

¶236

refusal of deduction by the Assessing Officer in the impugned order is contrary to the law laid down by the Apex Court in the case of Mavilayi Service Co-operative Bank Ltd. and Others v. Commissioner of Income Tax, Calicut and Another reported in 2021 SCC Online SC 16. It is submitted that the judgment of the Apex Court in the case of Citizen Co-operative Society Ltd. reported in 397 ITR 1 was clarified by the Apex Court. It is submitted that in light of the above judgment, the impugned orders are liable to be set aside.

¶237

The learned counsel appearing for the Revenue submits that as the appeals have already been field and are pending, the question of this court entertaining the writ petitions are this stage does not arise. Upon instructions, it

¶238

¶239

is submitted that the appeals would be disposed off within a period of not later than four months from this day.

¶240

In light of the submission that the appeals itself

¶241

would be disposed off expeditiously, it would not be appropriate to adjudicate on the contention of the petitioners as raised.

¶242

Insofar as the prayer of the petitioners that the

¶243

impugned orders needs to be kept in abeyance and the consequent demand notices also need to be stayed, it would

¶244

be appropriate to observe that such request can be made before the first respondent First Appellate Authority and the First Appellate Authority while considering grant of stay subject to deposit is to keep in mind the position of law including the judgment of the Apex Court which the petitioners assert enure to their benefit.

¶245

Needless to state that while considering the aspect

¶246

of stay, merits of the matter are to be taken note of and to that end, the assertion of the petitioners that the judgment

¶247

¶248

of the Apex Court enure to their benefit is a matter to be taken note of appropriately by the First Appellate Authority. The contentions of the parties are kept open.

¶249

Accordingly, the petitions are disposed off.

¶250

In light of the submission that the appeals would be disposed off within a period of not later than four months, the First Appellate Authority to ensure that appeals are disposed off within a period of four months.

¶251

Sd/JUDGE

¶252

Np/-

Mananje Vyavasaya Seva Sahakari Sangha Ltd. v. Commissioner of Income Tax (Appeals)

Case brief

What is this about?

What did the court decide?

Mananje Vyavasaya Seva Sahakari Sangha Ltd. v. Commissioner of Income Tax (Appeals)

Case brief

What is this about?

What did the court decide?

What the court decided

A compact analysis

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