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KARNATAKA HIGH COURT - PRINCIPAL BENCH AT BENGALURU
THE GOVERNMENT OF INDIA – Appellant
Versus
KARNATAKA STATE SOUHARDA FEDERAL CO OPERATIVE LTD – Respondent
WA 378/2020
IN THE HIGH COURT OF KARNATAKA AT BENGALURU
DATED THIS THE 20TH DAY OF DECEMBER, 2021
PRESENT
THE HON’BLE MRS.JUSTICE S.SUJATHA
AND
THE HON’BLE MR. JUSTICE S.RACHAIAH
W.A.No.378/2020 (T – IT) C/w W.A.No.406/2020 (T – IT)
& I.T.A.No.832/2018 c/w
I.T.A.No.833/2018, I.T.A.No.869/2018,
I.T.A.No.295/2019 & I.T.A.No.330/2019
IN W.A.No378/2020:
BETWEEN :
1 .
THE GOVERNMENT OF INDIA
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
CENTRAL BOARD OF DIRECT TAXES (CBDT)
INCOME TAX DEPARTMENT,
NORTH BLOCK, GATE NO.2,
NEW DELHI-110001
REP BY ITS DIRECTOR/PRINCIPAL SECRETARY
2 .
THE PR. CHIEF COMMISSIONER
OF INCOME TAX, C.R.BUILDING,
NO.1, QUEEN’S ROAD
BENGALURU-560001.
...APPELLANTS
(BY SRI K.V.ARAVIND, ADV.)
AND :
1 .
KARNATAKA STATE SOUHARDA
FEDERAL CO-OPERATIVE LTD.,
BEING A REGISTERED CO-OPERATIVE
REGISTERED UNDER THE KARNATAKA
-2-
SOUHARDA SAHAKARI ACT, 1997,
HAVING ITS REGISTERED OFFICE
AT NIRMANA BHAVAN,
Dr. RAJKUMAR ROAD, 1ST BLOCK
RAJAJINAGAR, BENGALURU-560010
& REP BY ITS MANAGING DIRECTOR
2 .
STATE OF KARNATAKA
REP. BY ITS PRINCIPAL SECRETARY
DEPARTMENT OF CO-OPERATION,
M.S.BUILDING, Dr. AMBEDKAR ROAD
BENGALURU-560001.
…RESPONDENTS
(BY SRI A.SHANKAR, SENIOR ADV. FOR SRI B.V.MALLA REDDY,
ADV. FOR C/R-1;
SRI B.RAJENDRA PRASAD, HCGP FOR R-2.)
THIS WRIT APPEAL FILED UNDER SECTION 4 OF THE
KARNATAKA HIGH COURT ACT, PRAYING TO SET ASIDE THE
ORDER
DATED
16.01.2020
IN
W.P.NO.14381/2019
(T-IT)
PASSED BY THE LEARNED SINGLE JUDGE AND ALLOW THE
WRIT PETITION.
IN W.A.No.406/2020:
BETWEEN :
1 .
THE GOVERNMENT OF INDIA
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
CENTRAL BOARD OF DIRECT TAXES (CBDT)
INCOME TAX DEPARTMENT,
ROON NO.7008, AAYAKAR BHAVAN,
VAISHAL GHAZIABAD, U.P.-201009
REP BY ITS DIRECTOR/PRINCIPAL SECRETARY
2 .
THE PR. COMMISSIONER OF INCOME TAX,
C.R.BUILDING, NO.1, QUEEN’S ROAD
BENGALURU-560001.
3 .
THE INCOME TAX OFFICER (ITO)
WARD-5(2)(3), 3RD FLOOR,
ROOM NO.307, BMTC BUILDING
-3-
COMMERCIAL COMPLEX,
80 FEET ROAD, KORAMANGALA
BENGALURU-560 095.
...APPELLANTS
(BY SRI K.V.ARAVIND, ADV.)
AND :
1 .
M/s SWABHIMANI SOUHARDA
CREDIT CO-OPERATIVE LTD.,
BEING A REGISTERED CO-OPERATIVE
REGISTERED UNDER THE KARNATAKA
SOUHARDA SAHAKARI ACT 1997,
HAVING ITS REGISTERED OFFICE AT NO.125,
DIAGONAL ROAD, V.V.PURAM,
BENGALURU-560 004 &
REP BY ITS CEO VINAYAK M. SHENOY
PAN: AAFAS 0181E
2 .
STATE OF KARNATAKA
REP. BY ITS PRINCIPAL SECRETARY
DEPARTMENT OF CO-OPERATION,
M.S.BUILDING, Dr. AMBEDKAR ROAD
BENGALURU-560001.
…RESPONDENTS
(BY SRI A.SHANKAR, SENIOR ADV. FOR SRI B.V.MALLA REDDY,
ADV. FOR R-1;
SRI B.RAJENDRA PRASAD, HCGP FOR R-2.)
THIS WRIT APPEAL FILED UNDER SECTION 4 OF THE
KARNATAKA HIGH COURT ACT PRAYING TO SET ASIDE THE
ORDER PASSED BY THE LEARNED SINGLE JUDGE IN
W.P.NO.48414/2018 (T-IT) DATED 16.01.2020.
IN I.T.A.No.832/2018:
BETWEEN :
M/s SWABHIMANI SOUHARDA
CREDIT CO-OPERATIVE LTD.,
BEING A REGISTERED CO-OPERATIVE,
REGISTERED UNDER THE KARNATAKA
SOUHARDA SAHAKARI ACT, 1997,
-4-
HAVING ITS REGISTERED OFFICE AT NO.125,
DIAGONAL ROAD, V.V.PURAM
BANGALORE-560 004
AND REP. BY ITS CEO
VINAYAK M. SHENOY
PAN:AAFAS 0181 E
...APPELLANT
(BY SRI B.V.MALLA REDDY, ADV.)
AND :
INCOME TAX OFFICER (ITO)
WARD-5(2)(3), 3RD FLOOR,
ROOM NO.307, BMTC BUILDING,
COMMERCIAL COMPLEX,
80 FT. ROAD, KORAMANGALA,
BANGALORE - 560095.
…RESPONDENT
(BY SRI K.V.ARAVIND, ADV.)
THIS INCOME TAX APPEAL IS FILED UNDER SECTION
260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER
DATED
14.09.2018
PASSED
IN
ITA
NO.2876/BANG/2017
PASSED BY THE INCOME TAX APPELLATE TRIBUNAL VIDE
ORDER DATED 14.09.2018, IN ITA NO.88/W-5(2)(3)/CIT(A)-5-
2016-17 PASSED BY THE COMMISSIONER OF INCOME TAX
(APPEALS)-5 BY ITS ORDER DATED 29.09.2017 AND IN ORDER
OF
THE
INCOME
TAX
OFFICER
(ITO)
WARD-5(2)(3),
BANGALORE/RESPONDENT,
ASSESSMENT
ORDER
DATED
24.03.2016 UNDER SECTION
