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TMI Blog2020 (6) TMI 510X X X X Extracts X X X X X X X X Extracts X X X X ..... ary, illegal and ultra vires the constitution and violative of Article 14 and 19(1)(c) of the constitution of India. Consequently, the order of assessment is quashed. The respondent No.3 is directed to pass fresh order treating the petitioner as a cooperative society extending the benefit under Section 80P of Income Tax Act, 1961 with all other exceptions as observed in the order and connection writ petition. - Writ Petition No.146141 of 2020 (T-RES) - - - Dated:- 10-6-2020 - Mr. Justice Ashok G Nijagannavar For the Petitioner : Sri Shivaraj S. Balloli, Smt. Pooja S. Balloli, Advocates For the Respondents : Sri M.B. Kanavi, Advocate, Sri.Y.V. Raviraj, Advocate, Sri Praveen K. UPPAR, HCGP ORDER The petitioner Shri V ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... amely No.108723/2018(T-IT) and No. 118238/2020(T-IT) have been disposed of by the Dharwad Bench by following the decision in aforesaid Writ Petition No. 48414 of 2018(T-TI). Hence, the same relief needs to be extended on the principle of parity as the facts and circumstances are similar in nature. 5. In Writ petition No.2738 of 2020 (T-IT) the learned Senior counsel representing the respondent has submitted that the Judgment/order passed in Writ Petition Nos.48414 of 2018 clubbed with Writ Petition No.14381 of 2019 (T-IT) has not been challenged and no review is sought. 6. In Writ Petition Nos.48414 of 2018 and connected writ petition the principal bench of High Court of Karnataka, Bengaluru had framed the following issue for its cons ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of in terms of the order dated 16.01.2020 in Writ Petition No.48414 of 2018 and connected writ petition. 9. It is hereby declared that the interpretation adopted by the 3rd respondent that the petitioner- Shri Vittalray Souharda Pattin Sahakari Niyamit registered under the Karnataka Souharda Sahakari Act, 1997 is not a cooperative society within a definition of Cooperative Society under Section 2(19) of Income Tax Act is arbitrary, illegal and ultra vires the constitution and violative of Article 14 and 19(1)(c) of the constitution of India. Consequently, the order of assessment No. ITBA / AST / S / 144 / 2019-20 / 1021747062 (1) dated 05.12.2019 is quashed. 10. The respondent No.3 is directed to pass fresh order treating the petitio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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