IN HIGH COURT OF KARNATAKA, DHARWAD BENCH DATED THIS 03 RD DAY OF FEBRUARY, 2020 BEFORE HONBLE MR. JUSTICE S. G. PANDIT WRIT PETITION NO.112490/2019 (T-IT) BETWEEN: KAMADHENU VIVID UDHESHAGALA SOUHARDA SAHAKARI NIYAMITH, SIDDESHWAR ROAD, ATHANI, DIST: BELAGAVI, REP. BY ITS PRESIDENT, SRI. ISHWAR S/O RAMU MUJAGONI, AGED: 45 YEARS. PETITIONER (BY SRI. H R KAMBIYAVAR, ADV. FOR SMT. PATRI SHASHIKALA K, ADVOCATE) AND 1. INCOME TAX OFFICER WARD-1, GOKAK, DR. GHODIGERIS HOSPITAL BUILDING, BELAGAVI ROAD, GOKAK-591307. 2. COMMISSIONER OF INCOME TAX GOKAK, DR. GHODIGERIS HOSPITAL BUILDING, BELAGAVI ROAD, GOKAK-591307. 3. CENTRAL BOARD OF DIRECT TAXES NORTH BLOCK, NEW DELHI-110001, REP. BY ITS CHAIRPERSON. 4. MINISTRY OF FINANCE REVENUE DEPARTMENT, NORTH BLOCK, NEW DELHI-110001, REP. BY ITS UNDER SECRETARY. 2 5. GOVERNMENT OF KARNATAKA CO-OPERATION DEPARTMENT, KARNATAKA GOVERNMENT SECRETARIAT, ROOM NO.610, 3RD GATE, 6TH FLOOR, M. S. BUILDING, DR. AMBEDKAR VEEDHI, BENGALURU-560001, REP. BY ITS SECRETARY. 6. REGISTRAR OF CO-OPERATIVE SOCIETIES NO.1, ALI ASKER ROAD, NEAR RAJ BHAVAN, VASANTH NAGAR, BENGALURU-560052, REP. BY ITS REGISTRAR. RESPONDENTS (BY SRI. Y V RAVIRAJ, ADV. FOR R1 TO R4) (SMT. VEENA HEGDE, AGA FOR R5 AND R6) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF CONSTITUTION OF INDIA PRAYING TO DECLARE THAT WORD "CO-OPERATIVE" IN SECTION 2(19) OF IT ACT APPLIES TO ALL IDENTITIES REGISTERED UNDER STATE LAW INCLUDING CO-OPERATIVE AS DEFINED UNDER SECTION 2(e) OF KARNATAKA SOUHARDA SAHAKARI ACT 1997 BY HARMONIOUS CONSTRUCTION OF BOTH ENACTMENTS AND CONSEQUENTLY ISSUE WRIT OF CERTIORARI TO QUASH IMPUGNED NOTICE BEARING NO. ITBA/AST/F/142(1)/2019-20/ 1017015839(1) DATED 26.07.2019 VIDE ANNEXURE-"D" WAS ISSUED BY 1ST RESPONDENT. THIS WRIT PETITION COMING ON FOR ORDERS THIS DAY, COURT MADE FOLLOWING: 3 ORDER Learned counsel for petitioner seeks leave to withdraw writ petition with liberty to challenge assessment order passed during pendency of writ petition. Submission of learned counsel for petitioner is placed on record. writ petition is dismissed as withdrawn with liberty as sought above. Sd/- JUDGE JTR Kamadhenu Vivid Udheshagala Souharda Sahakari Niyamith v. ITO, Ward-1, Gokak / CIT, Gokak / CBDT, New Delhi / Ministry of Finance, New Delhi / Govt. of Karnataka, Bengaluru / Registrar of Co-Op. Societies, Bengaluru