Court : Karnataka
1 WP379832014 IN THE HIGH COURT OF KARNATAKA AT BANGALORE DATED THIS THE10H DAY OF SEPTEMBER, 2014 BEFORE THE HONBLE MR.JUSTICE B.S.PATIL W.P.No.37983/2014 (CS-RES) BETWEEN1 M/S SAPTHARUSHI SOUHARDA CREDIT CO-OPERATIVE LIMITED REGISTERED OFFICE AT No.1488 PADMAMBA COMPELX M G ROAD, TUMKUR-572101 BY ITS CHIEF EXECUTIVE OFFICER SMT SAROJA RAMESH2 THE PRESIDENT M/S SAPTHARUSHI SOUHARDA CREDIT CO-OPERATIVE LIMITED REGISTERED OFFICE AT No.1488 PADMAMBA COMPLEX M G ROAD TUMKUR-572101 ... PETITIONERS (By Sri.K R ANANTHA MURTHY, ADV.) AND1 SRI. LAKSHMAN S/O LATE HONAPPA AGED ABOUT78YEARS R/AT # 1992/A, KAVERI, 6TH CROSS SOMESHWARAPURAM TUMKUR-572101 2. THE JOINT REGISTRAR OF CO-OPERATIVE SOCIETIES BANGALORE REGION2WP379832014 PAMPAMAHAKAVI ROAD CHAMARAJPET BANGALORE-560003. ... RESPONDENTS (By Sri.G CHANDRASEKHARAIAH, ADV. FOR C/R1 Smt.S.SUSHEELA, AGA FOR R2) THIS WRIT PETITION IS FILED UNDER ARTICLES226& 227 OF THE CONSTITUTION OF INDIA, PRAYING TO CALL FOR THE RECORDS OF APPEAL NO.151/14, O...
Tag this Judgment!Court : Karnataka
(Prayer: This ITA is filed u/s.260A of the Income-Tax Act 1961, praying to formulate the substantial question of law stated above and to allow the appeal and set aside the orders passed by the Income Tax Appellate Tribunal, Panaji Bench, Panaji, in ITA No.252/Pnj/2014, dtd: 23.01.2015 for the assessment year 2007-08 and confirm the order passed by the Income Tax Officer, Ward-2, Santeri Krujapa Building, Habbuwad, Karwar.) P.S. Dinesh Kumar, J. 1. This appeal is presented by the Revenue by raising the following substantial question of law: Whether the Tribunal is right in law, considering the facts and circumstances of the case in holding that the respondent society is managing its activity on behalf of its members in the most beneficial way by selling the products manufactured by the members, without appreciating that the assessing authority has clearly brought on record that there is no active participation of members in its activities and the respondent society is carrying a commerc...
Tag this Judgment!Court : Karnataka Dharwad
R :1. : IN THE HIGH COURT OF KARNATAKA DHARWAD BENCH DATED THIS THE26H DAY OF FEBRUARY2016PRESENT THE HONBLE MR. JUSTICE H.BILLAPPA AND THE HONBLE MR.JUSTICE P.S.DINESH KUMAR I.T.A.NO.100069/2015 BETWEEN1 2. THE COMMISSIONER OF INCOME TAX CENTRAL REVENUE BUILDING ATTAVAR, MANGALURU THE INCOME TAX OFFICER WARD-2,SANTERI KRUJAPA BUILDING HABBUWADA, KARWAR ... APPELANTS (BY SRI Y V RAVIRAJ, ADVOCATE) AND THE NAGARBAIL SALT-OWNERS CO-OPERATIVE SOCIETY LIMITED SANIKATTE, GOKARNA, KUMTA-581 326 PAN: AAAFT6229J (BY SRI ASHOK KULKARNI & SRI H R KAMBIYAVAR, ADVOCATES) ... RESPONDENT THIS ITA IS FILED U/S.260A OF THE INCOME-TAX ACT1961 PRAYING TO FORMULATE THE SUBSTANTIAL QUESTION OF LAW STATED ABOVE AND TO ALLOW THE APPEAL AND SET ASIDE THE ORDERS PASSED BY THE INCOME TAX APPELLATE TRIBUNAL, PANAJI BENCH, PANAJI, IN ITA NO.252/PNJ/2014, DTD:23. 01.2015 FOR THE ASSESSMENT YEAR200708 AND CONFIRM THE ORDER :2. : PASSED BY THE INCOME TAX OFFICER, WARD-2, SANTERI KRUJAPA BUILDING, HABBUWAD, KARWAR. ...
Tag this Judgment!Court : Karnataka
Revenue, aggrieved by the order passed by the Income Tax Appellate Tribunal, Panaji Bench, Panaji ('ITAT' for short) in ITA No.252/PNJ/2014 dated 23.1.2015 for the assessment year 2006-07 has presented this appeal raising certain questions of law. This Court after hearing the learned Standing Counsel for the Income Tax Department and Counsel for the respondent - assessee vide order dated 2.11.2016 framed following question of law: "Whether the respondent - Society assessed to tax on its income as 'person' as defined under Section 2(31) of Income Tax Act, 1961, is entitled to claim exemption over its profits paid to its members and claim it as expenditure in the accounts before offering the profit for tax?" 2. Heard Shri Y.V.Raviraj, learned standing Counsel for the Revenue and Shri Ashok Kulkarni, learned Counsel for the respondent. 3. Submissions on behalf of appellant/Revenue: (i) Respondent is a Co-operative Society registered under the provisions of the Karnataka Co-operative Socie...
Tag this Judgment!Court : Karnataka Dharwad
This ITA Is Filed U/S.260 A of the Income-Tax Act,1961, Praying to formulate the Substantial Question of Law as stated and allow the Appeal and set aside the Orders Passed by the INCOME TAX APPELLATE TRIBUNAL, PANAJI BENCH, PANAJI, in ITA NO.252/PNJ/2014. Dtd: 23.01.2015 for the Assessment Year 2006-07 and confirm the Order Passed by the INCOME TAX OFFICER, WARD-2, Santeri Krujapa Building, Habbuwada Karwar. P.S. Dinesh Kumar J. 1. Revenue, aggrieved by the order passed by the Income Tax Appellate Tribunal, Panaji Bench, Panaji ( ITAT for short) in ITA No.252/PNJ/2014 dated 23.1.2015 for the assessment year 2006-07 has presented this appeal raising certain questions of law. This Court after hearing the learned Standing Counsel for the Income Tax Department and Counsel for the respondent assessee vide order dated 2.11.2016 framed following question of law: Whether the respondent Society assessed to tax on its income as person as defined under Section 2(31) of Income Tax Act, 196...
Tag this Judgment!Court : Karnataka
1 IN THE HIGH COURT OF KARNATAKA, BENGALURU DATED THIS THE16H DAY OF JANUARY, 2020 R BEFORE THE HON'BLE MR. JUSTICE KRISHNA S.DIXIT WRIT PETITION No.48414 OF2018(T-IT) WRIT PETITION No.14381 OF2019(T-IT) C/W IN W.P. No.48414/2018:BETWEEN : M/S SWABHIMANI SOUHARDA CREDIT CO OPERATIVE LTD BEING A REGISTERED CO OPERATIVE REGISTERED UNDER THE KARNATAKA SOUHARDA SAHAKARI ACT1997 HAVING ITS REGISERED OFFICE AT NO.125, DIAGONAL ROAD, V.V.PURAM, BANGALORE-560004 AND REPRESENTED BY ITS CEO VINAYAK M SHENOY, PAN: AAFAS0181E PETITIONER (BY SRI. MALLA REDDY B V, ADVOCATE) AND:1. GOVERNMENT OF INDIA MINISTRY OF FINANCE, DEPARTMENT OF REVNUE, CENTRAL BOARD OF DIRECT TAXES (CBDT) INCOME TAX DEPARTMENT, ROOM NO.7008, AAYAKAR BHAVAN, VAISHALI GHAZIABAD, UP, PIN-201009 REPRESENTED BY ITS DIRECTOR /PRINCIPAL SECRETARY2 STATE OF KARNATAKA REPRESENTED BY ITS PRINCIPAL SECRETARY, DEPARTMENT OF CO OPERATION, M.S.BUILDING, DR.AMBEDKAR ROAD, BANGALORE-560001 2 3. PRINCIPAL COMMISSIONER OF INCOME TAX C R BUILDI...
Tag this Judgment!Court : Karnataka
Reported in : ILR2008KAR606; 2008(5)KLJ18; 2008(2)KCCR838; 2008(2)AIRKarR537
ORDERS. Abdul Nazeer, J.1. In this case, the petitioners have challenged the validity of the notification at Annexure 'E' dated 19.7.2007 issued by respondent Nos. 3 and 4 whereby tenders have been invited for lease of Raibag Sahakari Sakkare Karkhane Niyamitha, Raibag, Belgaum District, under lease, rehabilitated, operate and transfer (for short 'LROT') basis for a period of 30 (thirty) years starting from the year 2007-08 to 2036-37. The petitioners have also challenged the proceedings of the State Government at Annexure 'G' dated 5.8.2006 whereby the State Government has decided to revive the aforesaid sugar factory by way of lease on the model of Srirama Sahakari Sakkare Karkhane Limited and the Government Order at Annexure 'H' dated 16.1.2007 deciding to lease the aforesaid sugar factory for a period of 30 years on LROT basis.2. The petitioners are the shareholders and members of the 4th respondent-Raibag Sahakari Sakkare Karkhane Niyamitha, Raibag, Belgaum District, ('for short '...
Tag this Judgment!Court : Karnataka Dharwad
Abdul Nazeer, J 1. The main question for consideration in these writ petitions is whether a Director of a primary Co-operative Society, who represents the said society in a Federal Society ceases to be a member of the Federal Society when he ceases to be the Director of the Co-operative Society which he represents? 2. Brief facts of the case are as under: P. Gadeppa, the petition in W.P.No.62612/2010 is a primary member of Bellary District Central Co-operative Wholesale Stores, Bellary. He was also the elected Director of the said society. He was in the committee of BDCC Bank as a delegate of BDCC Wholesale Stores. He was defeated in the election held to the committee of BDCC Wholesale Stores on 20.3.2010. T.M. Chandrashekariah, the petitioner in W.P.No.62613/2010 is a primary member of Kududarahalu Vyavasaya Seva Sahakara Sangha Niyamitha. He was elected as the Director of the said society. He had come to the TAPCMS Ltd., Siraguppa, as a representative of Kududarahalu VSSSN, Siraguppa...
Tag this Judgment!Court : Karnataka Dharwad
Abdul Nazeer, J 1. The main question for consideration in these writ petitions is whether a Director of a primary Co-operative Society, who represents the said society in a Federal Society ceases to be a member of the Federal Society when he ceases to be the Director of the Co-operative Society which he represents? 2. Brief facts of the case are as under: P. Gadeppa, the petition in W.P.No.62612/2010 is a primary member of Bellary District Central Co-operative Wholesale Stores, Bellary. He was also the elected Director of the said society. He was in the committee of BDCC Bank as a delegate of BDCC Wholesale Stores. He was defeated in the election held to the committee of BDCC Wholesale Stores on 20.3.2010. T.M. Chandrashekariah, the petitioner in W.P.No.62613/2010 is a primary member of Kududarahalu Vyavasaya Seva Sahakara Sangha Niyamitha. He was elected as the Director of the said society. He had come to the TAPCMS Ltd., Siraguppa, as a representative of Kududarahalu VSSSN, Siraguppa...
Tag this Judgment!Court : Karnataka
(Prayer: This Writ Petition Is Filed Under Articles 226 and 227 Of The Constitution Of India, Praying To Call For The Records Of Appeal No. 151-/14, On The File Of Karnataka Appellate Tribunal, Bangalore and Records Bearing Dispute, No. Jrb/Md/33/2012-13 On The File Of The Assistant Registrar Of Co-Operative Societies, South Zone, Chamarajpet, Bangalore-18, Peruse The Same, And Etc.) 1. Petitioner No.1 Saptharushi Souharda Credit Co-operative Limited is a society duly registered under the provisions of the Karnataka Souharda Sahakari Act, 1997 (for shoit, 'the Act). Petitioner no.2 is its President. They are challenging the order dated 25.06.2014 passed by the Karnataka Appellate Tribunal (for short, the Tribunal') dismissing the appeal filed by the petitioners against the order dated 22.03.2014 passed by the Assistant Registrar of Co-operative Societies, South Zone, Bangalore Urban District, vide Annexure-G. 2. Respondent no.1 raised a dispute before the Joint Registrar of Co-operativ...
Tag this Judgment!