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2026 DAILYLAW 5790 (KAR)

UPPINAPATTANA GRAMEENA SEVA SAHAKARI SANGHA LTD. v. PRINCIPAL COMMISSIONER OF INCOME TAX

WP/102174/2023 · 2026-02-12

K S Hemalekha

body2026

Judgment text

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- 1 - HC-KAR NC: 2026:KHC-D:2243 WP No. 102174 of 2023 IN THE HIGH COURT OF KARNATAKA, AT DHARWAD DATED THIS THE 12TH DAY OF FEBRUARY 2026 BEFORE THE HON'BLE MRS JUSTICE K.S.HEMALEKHA WRIT PETITION NO. 102174 OF 2023 (T-IT) BETWEEN: UPPINAPATTANA GRAMEENA SEVA SAHAKARI SANGHA LTD., KATAGAL TQ, KUMTA-581444, REPRESENTED BY ITS CHEIF EXECUTIVE AND AUTORISED SIGNATORY, SHRI. JOHN BASTANOVE FERNANDES. …PETITIONER (BY SRI. ASHOK A. KULKARNI, ADVOCATE) AND: 1. PRINCIPAL COMMISSIONER OF INCOME TAX AAYAKAR BHAVAN, PLOT NO. 5, EDC COMPLEX, PATTO PLAZA, PANAJI GOA-403001. 2. ADDL./JOINT/DEPUTY/ASST/ COMMISSIONER OF INCOME TAX/ INCOME TAX OFFICER, NATIONAL E-ASSESSMENT CENTRE, CENTRAL BOARD OF DIRECT TAXES, NORTH BLOCK, NEW DELHI-110001. 3. THE COMMISSIONER OF INCOME TAX (APPEALS) NATIONAL FACELESS APPEAL CENTRE, CENTRAL BOARD OF DIRECT TAXES, NORTH BLOCK, NEW DELHI-110001. 4. THE INCOME TAX OFFICER WARD-2, INCOME TAX OFFICES, KAIGA ROAD, HABBUWADA KARWAR-581306. …RESPONDENTS (BY SRI. M.THIRUMALESH, ADVOCATE) GIRIJA A. BYAHATTI Digitally signed by GIRIJA A. BYAHATTI Location: HIGH COURT OF KARNATAKA DHARWAD BENCH Date: 2026.02.13 11:31:21 +0530 - 2 - HC-KAR NC: 2026:KHC-D:2243 WP No. 102174 of 2023 THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH BY AN ORDER, WRIT OR DIRECTION IN THE NATURE OF CERTIORARI THE ASSESSMENT ORDER PASSED U/S 144 R.W.S. 144B OF THE BEARING PAN. AAAAU6077E, DIN: ITBA/ AST/ S/ 144/ 2021-22/ 1032599771(1) DATED 22.04.2021 IN ANNEXURE-B PASSED BY THE 2ND RESPONDENT; QUASH BY AN ORDER, WRIT OR DIRECTION IN THE NATURE OF CERTIORARI THE ORDER IN REVISION PETITION PASSED U/S 264 OF THE ACT BEARING F.NO.04/264/PR.CIT-PNJ/2022-23 DATED 13.03.2023 IN ANNEXURE-G PASSED BY THE 1ST RESPONDENT AND ETC. THIS WRIT PETITION COMING ON FOR ORDERS THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: THE HON'BLE MRS JUSTICE K.S.HEMALEKHA ORAL ORDER 1. Learned counsel for the petitioner files a memo dated 05.02.2026, which reads as under: MEMO The above-mentioned Writ Petition is pending before this Hon'ble Court. The Petitioner seeks permission from this Hon'ble court to withdraw the Writ Petition. Therefore, it is prayed that this Hon'ble Court may be pleased to permit the petitioner to withdraw the above-mentioned Writ Petition. It is prayed accordingly. 2. The memo is taken on record. - 3 - HC-KAR NC: 2026:KHC-D:2243 WP No. 102174 of 2023 3. In view of the memo filed, writ petition is dismissed as withdrawn. Sd/- JUSTICE K.S.HEMALEKHA gab CT-VH List No.: 1 Sl No.: 39