IN HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS 11TH DAY OF JULY, 2019 BEFORE: HON BLE MRS. JUSTICE S.SUJATHA WRIT PETITION No.23233/2019 (T IT) BETWEEN: GANAPATHI CO-OPERATIVE AGRICULTURAL SOCIETY LTD., SAHAKARI SADANA, MAIN ROAD, KEMMANNU, UDUPI-576115 REP BY ITS C.E.O. Mr. MAHESH SALIAN ... PETITIONER [BY SRI MAHESH R. UPPIN, ADV.] AND: 1. COMMISSIONER OF INCOME TAX (APPEALS) AAYAKAR BHAVAN, C.R. BUILDING, N.G.ROAD, ATTAVARA, MANGALURU-575001 2. INCOME TAX OFFICER WARD -2, AAYAKAR BHAVAN, ADI-UDUPI MALPE ROAD, UDUPI-576103 RESPONDENTS [BY SRI E.I.SANMATHI, ADV.] THIS WRIT PETITION IS FILED UNDER ARTICLES 226 & 227 OF CONSTITUTION OF INDIA, PRAYING TO QUASH NOTICE DATED 20.03.2019 AND 22.05.2019 BEARING NO.PAN:AACAG0236F ISSUED BY R-2 MARKED AS ANNEXURE-D AND ANNEXURE-J RESPECTIVELY. THIS PETITION COMING ON FOR PRELIMINARY HEARING IN B GROUP, THIS DAY, COURT MADE FOLLOWING:- -2- ORDER petitioner has challenged notices dated 20.03.2019 and 22.05.2019 issued by respondent No.2 marked at Annexures D and J respectively, inter alia, seeking direction to Income Tax Appellate Tribunal, Bengaluru, to refund tax recovery made as per Annexure E dated 22.03.2019, Annexure K dated 28.05.2019 and Annexure L dated 28.05.2019, totally amounting to Rs.21,73,219/- to petitioner along with interest and further direction to respondent No.2 to dispose of appeal filed by petitioner in ITA No.765/Bang/2019 within time frame. 2. petitioner is Primary Agricultural Credit Co-operative Society registered under Karnataka Co-operative Societies Act, 1959. petitioner has claimed deduction under Section 80P of Income Tax Act, 1961 ( Act for short) relating to Assessment Year 2016-17. Assessing Officer -3- concluded assessment disallowing benefit of deduction under Section 80P of Act against which petitioner had preferred appeal before respondent No.1 under Section 246A of Act along with application seeking for stay of demand. In meantime, recovery proceedings were initiated by respondent Authority. As such, petitioner approached this Court in W.P.No.12222/2019, wherein interim order was granted not to precipitate matter and finally said writ petition has been disposed of, with direction to authorities not to precipitate recovery of tax during pendency of appeal before respondent No.1. appeal filed before respondent No.1 came to be disposed of on 15.03.2019, against which petitioner has filed second appeal before Income Tax Appellate Tribunal, Bengaluru (ITAT), same is pending consideration. During pendency of proceedings before CIT(A), respondent No.2 has issued letter of -4- attachment to petitioner s bankers and entire demand has been recovered through bankers of petitioner. Being aggrieved by same, petitioner is before this Court. 3. Having heard learned counsel appearing for parties and perusing material on record, more particularly, in view of tax demanded being recovered by respondent Authorities, this Court is of considered opinion that interest of justice would be sub-served in directing ITAT to dispose of appeal in accordance with law in expedite manner. 4. Hence, following ORDER Income Tax Appellate Tribunal, Bengaluru shall dispose of ITA No.765/Bang/2019 filed by petitioner after hearing parties in accordance with law in expedite manner, preferably within period of -5- eight weeks from date of receipt of certified copy of order. With aforesaid observations and directions, writ petition stands disposed of. Sd/- JUDGE PMR Ganapathi Co-Operative Agricultural Society Ltd. v. Commissioner of Income-tax (Appeals), Mangaluru / Income-tax Officer Ward-2, Udupi