IN HIGH COURT OF KARNATAKA, DHARWAD BENCH DATED THIS 7TH DAY OF FEBRUARY, 2020 BEFORE HONBLE MR. JUSTICE S. G. PANDIT WRIT PETITION NO.101004/2020 (T-IT) BETWEEN: SHRI.SHANKARLING CO-OPERATIVE CREDIT SOUHARDA SAHAKARI NIYAMIT SANKESHWAR, SUBHAS ROAD, SANKESHWAR, DIST : BELAGAVI REP. BY ITS, CEO, SHRI. RAMU S/O. APPA KAPASE AGE : 78 YEARS PETITIONER (BY SRI. H R KAMBIYAVAR, ADV. FOR SMT. PATRI SHASHIKALA, K, ADVOCATE) AND 1. COMMISSIONER INCOME TAX OFFICE (A), HUBBALLI, C. R. BUILDING, NAVANAGAR, HUBBALLI-580024. 2. O/O. COMMISSIONER OF INCOME TAX, (ADMIN) HUBBALLI, CENTRAL REVENUE BUILDING, NAVANAGAR, HUBBALLI-580025 3. CENTRAL BOARD OF DIRECT TAXES NORTH BLOCK, NEW DELHI-110 001 REP.BY ITS CHAIRPERSON. 4. MINISTRY OF FINANCE REVENUE DEPARTMENT NORTH BLOCK, NEW DELHI-110 001 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, BANGALORE-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-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 ORDER BEARING NO.PAN: AADAS3568D, ITBA/APL/S/91/2019-20/1021611811(1), DT; 04/12/2019, VIDE ANNEXURE-'D', WAS PASSED BY 2ND RESPONDENT. THIS WRIT PETITION COMING ON FOR PRELIMINARY HEARING B GROUP THIS DAY, COURT MADE FOLLOWING: 3 ORDER Learned counsel for petitioner files memo dated 07.02.2020 seeking leave to withdraw writ petition with liberty to seek available legal remedy. Memo is placed on record. writ petition is dismissed as withdrawn with liberty as sought above. Sd/- JUDGE sh Shri Shankarling Co-Operative Credit Souharda Sahakari Niyamit v. CIT Office (A), Hubballi / CIT (Admin), Hubballi / CBDT, New Delhi / Ministry of Finance, New Delhi / Govt. of Karnataka, Bangalore / Registrar of Co-Op. Societies, Bengaluru