IN HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS 28TH DAY OF FEBRUARY, 2020 BEFORE HON BLE MR. JUSTICE KRISHNA S.DIXIT REVIEW PETITION NO. 51 OF 2020 (T-IT) C/W REVIEW PETITION NOS. 52, 53, 54, 57, 58, 59, 60, 61, 62, 63, 64, 65, 66, 67, 68, 69, 70, 71, 72, 73, 74 75, 76, 77, 78, 79, 80, 81, 82, 83, 84, 85, 86, 87, 88, 89, 90, 91, 92, 93, 94, 95, 96, 97, 98, 99, 100, 101, 102 OF 2020 (T- IT) IN R.P. NO. 51/2020: BETWEEN: ODIYOOR SRI VIVDHODDESHA SOUHARDA SAHAKARI NIYAMITHA, SHRI GURU DEVADUTTA SAMSTHANAM, ODIYOOR, BANTWAL TALUK, D.K.DISTRICT - 575 243. REP BY ITS C.E.O. - MR. UGGAPPA SHETTY. ... PETITIONER (BY SRI. MAHESH R UPPIN, ADVOCATE) AND: 1. COMMISSIONER OF INCOME TAX (APPEALS) AAYAKAR BHAVAN, C R BUILDING, N G ROAD, ATTAVARA, MANGALURU 575 001 2. INCOME TAX OFFICER, WARD 2(3), C R BUILDING, N G ROAD, ATTAVARA, MANGALURU 575 001 RESPONDENTS (BY SRI. JEEVAN J NEERALGI, ADVOCATE) THIS REVIEW PETITION IS FILED UNDER ORDER 47 RULE 1 R/W SECTION 114 OF CPC, PRAYING TO REVIEW ORDER 2 DATED 05.02.2020 PASSED IN W.P. NO.2738/2020 (T-IT), ON FILE OF HON BLE HIGH COURT OF KARNATAKA, BENGALURU. IN R.P. NO. 52/2020: BETWEEN: KORANGRAPADY VYAVASAYA SEVA SAHAKARI SANGHA NIYAMITHA (ALSO CALLED AS KORANGRAPADY CO-OP AGRICULTURAL SOCIETY LTD 112/29, KORANGRAPADY, KUKKIKATTE, UDUPI TALUK AND DISTRICT 576101. REP. BY ITS C.E.O MR SHEKAR SUVARNA ... PETITIONER (BY SRI. MAHESH R UPPIN, ADVOCATE) 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 576 103. RESPONDENTS (BY SRI. JEEVAN J NEERALGI, ADVOCATE) THIS REVIEW PETITION IS FILED UNDER ORDER 47 RULE 1 R/W SECTION 114 OF CPC, PRAYING TO REVIEW ORDER DATED 05.02.2020 PASSED IN W.P. NO. 2824/2020 (T-IT), ON FILE OF HON BLE HIGH COURT OF KARNATAKA, BENGALURU. 3 IN R.P. NO. 53/2020: BETWEEN: MITRA VIVIDHODDESHA SOUHARDA SAHAKARI LTD SRI SAI CENTRE, III FLOOR, MAIN ROAD, KUNDAPURA, UDUPI DISTRICT 576 201. REPRESENTED BY ITS SECREARY MR. RAMESH MADIVALA. ... PETITIONER (BY SRI. MAHESH R UPPIN, ADVOCATE) AND: 1. COMMISSIONER OF INCOME TAX (APPEALS) AAYAKAR BHAVAN, C R BUILDING, N G ROAD, ATTAVARA, MANGALURU 575 001 2. INCOME TAX OFFICER, WARD 2, AAYAKAR BHAVAN, ADI-UDUPI MALPE ROAD, UDUPI 576 103. RESPONDENTS (BY SRI. JEEVAN J NEERALGI, ADVOCATE) THIS REVIEW PETITION IS FILED UNDER ORDER 47 RULE 1 R/W SECTION 114 OF CPC, PRAYING TO REVIEW ORDER DATED 05.02.2020 PASSED IN W.P.NO.2745/2020 (T-IT), ON FILE OF HON BLE HIGH COURT OF KARNATAKA, BENGALURU. IN R.P. NO. 54/2020: BETWEEN: BRAHMAVARA VYAVASYA SEVA SAHAKARI SANGHA NIYAMITHA HEAD OFFICE: UNNATHI , BRAHMAVARA TALUK, UDUPI DISTRICT - 576 213, REP. BY ITS C.E.O. MR. SUBHASCHANDRA SHETTY. ... PETITIONER (BY SRI. MAHESH R UPPIN, ADVOCATE) 4 AND: 1. COMMISSIONER OF INCOME TAX (APPEALS) AAYAKAR BHAVAN, C R BUILDING, N G ROAD, ATTAVARA, MANGALURU 575 001 2. INCOME TAX OFFICER, WARD 2, AAYAKAR BHAVAN, ADI-UDUPI MALPE ROAD, UDUPI 576 103. RESPONDENTS (BY SRI. JEEVAN J NEERALGI, ADVOCATE) THIS REVIEW PETITION IS FILED UNDER ORDER 47 RULE 1 R/W SECTION 114 OF CPC, PRAYING TO REVIEW ORDER DATED 05.02.2020 PASSED IN W.P.NO.2825/2020 (T-IT), ON FILE OF HON BLE HIGH COURT OF KARNATAKA, BENGALURU. IN R.P. NO. 57/2020: BETWEEN: SYNDICATE RAITHARA SEVA SAHAKARI SANGHA NIYAMITHA KOKKARNE, UDUPI TALUK, UDUPI DISTRICT - 576 234. REPRESENTED BY C.E.O MR. JAYACHANDRA SHERVEGAR. ... PETITIONER (BY SRI. MAHESH R UPPIN, ADVOCATE) AND: 1. COMMISSIONER OF INCOME TAX (APPEALS) AAYAKAR BHAVAN, C R BUILDING, N G ROAD, ATTAVARA, MANGALURU 575 001 2. INCOME TAX OFFICER, WARD 2, AAYAKAR BHAVAN, ADI-UDUPI MALPE ROAD, UDUPI 576 103. RESPONDENTS 5 (BY SRI. JEEVAN J NEERALGI, ADVOCATE) THIS REVIEW PETITION IS FILED UNDER ORDER 47 RULE 1 R/W SECTION 114 OF CPC, PRAYING TO REVIEW ORDER DATED 05.02.2020 PASSED IN W.P.NO.2830/2020 (T-IT), ON FILE OF HON BLE HIGH COURT OF KARNATAKA, BENGALURU. IN R.P. NO. 58/2020: BETWEEN: PAVAGADA SOUHARDA MULTI PURPOSE CO-OPERATIVE LIMITED NO.12, 3RD CROSS, MCECHS LAYOUT, SHIVARAMAKARANTH NAGAR, HEGDENAGAR, BENGALURU - 560 077. BY ITS CEO, SRI. Y N VENUGOPALA REDDY ... PETITIONER (BY SRI. MAHESH R UPPIN, ADVOCATE) AND: 1. COMMISSIONER OF INCOME TAX (APPEALS) AAYAKAR BHAVAN, C R BUILDING, N G ROAD, ATTAVARA, MANGALURU - 575001 2. INCOME TAX OFFICER, WARD 6(3)(2), INCOME TAX BUILDING, 80 FEET ROAD, 6TH BLOCK, NEAR KHB GAMES VILLAGE, KORMANGALA, BENGALURU 560 095. RESPONDENTS (BY SRI. JEEVAN J NEERALGI, ADVOCATE) THIS REVIEW PETITION IS FILED UNDER ORDER 47 RULE 1 R/W SECTION 114 OF CPC, PRAYING TO REVIEW ORDER DATED 11.02.2020 PASSED IN W.P.NO.3298/2020 (T-RES), ON FILE OF HON BLE HIGH COURT OF KARNATAKA, BENGALURU. 6 IN R.P. NO. 59/2020: BETWEEN: UDUPI HOUSE BUILDING CO.OPERATIVE SOCIETY LTD. VASATI BUILDING, L M H ROAD, MISSION COMPOUND, UDUPI - 576 101. REP.BY ITS SECRETARY, MR. ASHOK BHAT. ... PETITIONER (BY SRI. MAHESH R UPPIN, ADVOCATE) AND: 1. COMMISSIONER OF INCOME TAX (APPEALS) AAYAKAR BHAVAN, C R BUILDING, N G ROAD, ATTAVARA, MANGALURU 575 001 2. INCOME TAX OFFICER, WARD 3, C R BUILDING, N G ROAD, ATTAVARA, UDUPI 576 103. RESPONDENTS (BY SRI. JEEVAN J NEERALGI, ADVOCATE) THIS REVIEW PETITION IS FILED UNDER ORDER 47 RULE 1 R/W SECTION 114 OF CPC, PRAYING TO REVIEW ORDER DATED 05.02.2020 PASSED IN W.P.NO.2802/2020 (T-IT), ON FILE OF HON BLE HIGH COURT OF KARNATAKA, BENGALURU. IN R.P. NO. 60/2020: BETWEEN: SHRI MALLIKARJUNA CREDIT CO.OPERATIVE SOCIETY LTD. SHIROOR, VANDARU POST, UDUPI - 576 223. REPRESENTED BY ITS C E O MR. NARASIMHA NAIK. ... PETITIONER (BY SRI. MAHESH R UPPIN, ADVOCATE) 7 AND: 1. COMMISSIONER OF INCOME TAX (APPEALS) AAYAKAR BHAVAN, C R BUILDING, N G ROAD, ATTAVARA, MANGALURU 575 001. 2. INCOME TAX OFFICER, WARD 2, AAYAKAR BHAVAN, ADI-UDUPI MALPE ROAD, UDUPI 576 103. RESPONDENTS (BY SRI. JEEVAN J NEERALGI, ADVOCATE) THIS REVIEW PETITION IS FILED UNDER ORDER 47 RULE 1 R/W SECTION 114 OF CPC, PRAYING TO REVIEW ORDER DATED 05.02.2020 PASSED IN W.P.NO.2632/2020 (T-IT), ON FILE OF HON BLE HIGH COURT OF KARNATAKA, BENGALURU. IN R.P. NO. 61/2020: BETWEEN: KOTA CO.OPERATIVE AGRICULTURAL SOCIETY LTD. NATIONAL HIGHWAY 66, KOTA, UDUPI TALUK AND DISTRICT-576 221. REPRESENTED BY ITS C E O MRS. SHOBHA. ... PETITIONER (BY SRI. MAHESH R UPPIN, ADVOCATE) AND: 1. COMMISSIONER OF INCOME TAX (APPEALS) AAYAKAR BHAVAN, C R BUILDING, N G ROAD, ATTAVARA, MANGALURU 575 001 2. INCOME TAX OFFICER, WARD 2, AAYAKAR BHAVAN, ADI-UDUPI MALPE ROAD, UDUPI 576 103. RESPONDENTS (BY SRI. JEEVAN J NEERALGI, ADVOCATE) 8 THIS REVIEW PETITION IS FILED UNDER ORDER 47 RULE 1 R/W SECTION 114 OF CPC, PRAYING TO REVIEW ORDER DATED 05.02.2020 PASSED IN W.P.NO.2896/2020 (T-IT), ON FILE OF HON BLE HIGH COURT OF KARNATAKA, BENGALURU. IN R.P. NO. 62/2020: BETWEEN: ROSARY CREDIT CO-OPERATIVE SOCIETY LTD. KUNDESHWARA ROAD, KUNDAPURA, UDUPI-576 201. REPRESENTED BY ITS SECRETARY. MR. PASCAL D.SOUZA. ... PETITIONER (BY SRI. MAHESH R UPPIN, ADVOCATE) AND: 1. COMMISSIONER OF INCOME TAX (APPEALS) AAYAKAR BHAVAN, C R BUILDING, N G ROAD, ATTAVARA, MANGALURU 575 001. 2. INCOME TAX OFFICER, WARD 2, AAYAKAR BHAVAN, ADI-UDUPI MALPE ROAD, UDUPI 576 103. RESPONDENTS (BY SRI. JEEVAN J NEERALGI, ADVOCATE) THIS REVIEW PETITION IS FILED UNDER ORDER 47 RULE 1 R/W SECTION 114 OF CPC, PRAYING TO REVIEW ORDER DATED 05.02.2020 PASSED IN W.P.NO.2628/2020 (T-IT), ON FILE OF HON BLE HIGH COURT OF KARNATAKA, BENGALURU. 9 IN R.P. NO. 63/2020: BETWEEN: BYNDOOR VYAVASAYA SEVA SAHAKARI SANGHA NIYAMITHA YEDTHARE, BYNDOOR TALUK, UDUPI DISTRICT-576 214. REPRESENTED BY ITS C E O MR. SHANTHANANDA SHETTY. ... PETITIONER (BY SRI. MAHESH R UPPIN, ADVOCATE) 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 576 103. RESPONDENTS (BY SRI. JEEVAN J NEERALGI, ADVOCATE) THIS REVIEW PETITION IS FILED UNDER ORDER 47 RULE 1 R/W SECTION 114 OF CPC, PRAYING TO REVIEW ORDER DATED 05.02.2020 PASSED IN W.P.NO.2641/2020 (T-IT), ON FILE OF HON BLE HIGH COURT OF KARNATAKA, BENGALURU. IN R.P. NO. 64/2020: BETWEEN: UDUPI CATHOLIC CREDIT CO-OPERATIVE SOCIETY LTD. 1ST FLOOR, CHRISTA JYOTHI BUILDING, K M MARG, UDUPI TALUK AND DISTRICT-576 101 REP. BY ITS SECRETARY MR. FRANK PETER CARDOZA. ... PETITIONER (BY SRI. MAHESH R UPPIN, ADVOCATE) 10 AND: 1. COMMISSIONER OF INCOME TAX (APPEALS) AAYAKAR BHAVAN, C R BUILDING, N G ROAD, ATTAVARA, MANGALURU 575 001. 2. INCOME TAX OFFICER, WARD 3, C R BUILDING, N G ROAD, ATTAVARA, UDUPI 576 103. RESPONDENTS (BY SRI. JEEVAN J NEERALGI, ADVOCATE) THIS REVIEW PETITION IS FILED UNDER ORDER 47 RULE 1 R/W SECTION 114 OF CPC, PRAYING TO REVIEW ORDER DATED 05.02.2020 PASSED IN W.P.NO.2879/2020 (T-IT), ON FILE OF HON BLE HIGH COURT OF KARNATAKA, BENGALURU. IN R.P. NO. 65/2020: BETWEEN: MARAVANTHE BADAKERE VYAVASAYA SEVA SAHAKARI SANGHA NIYAMITHA N.H.66, NAVUNDA, KUNDAPURA, UDUPI DISTRICT-576 224. REPRESENTED BY ITS CEO. MR. SANJIVA MADIVALA. ... PETITIONER (BY SRI. MAHESH R UPPIN, ADVOCATE) AND: 1. COMMISSIONER OF INCOME TAX (APPEALS) AAYAKAR BHAVAN, C R BUILDING, N G ROAD, ATTAVARA, MANGALURU 575 001. 2. INCOME TAX OFFICER, WARD 2, AAYAKAR BHAVAN, ADI-UDUPI MALPE ROAD, UDUPI 576 103. RESPONDENTS (BY SRI. JEEVAN J NEERALGI, ADVOCATE) 11 THIS REVIEW PETITION IS FILED UNDER ORDER 47 RULE 1 R/W SECTION 114 OF CPC, PRAYING TO REVIEW ORDER DATED 05.02.2020 PASSED IN W.P. NO.2610/2020 (T-IT), ON FILE OF HON BLE HIGH COURT OF KARNATAKA, BENGALURU. IN R.P. NO. 66/2020: BETWEEN: MANANJE VYAVASAYA SEVA SAHAKARI SANGHA NIYAMITHA MANANJE, KAMALASHILE, KUNDAPURA TALUK, UDUPI DISTRICT-576 229. REPRESENTED BY ITS C E O MR. B SHRIKANTHA KANNANTHA. ... PETITIONER (BY SRI. MAHESH R UPPIN, ADVOCATE) AND: 1. COMMISSIONER OF INCOME TAX (APPEALS) AAYAKAR BHAVAN, C R BUILDING, N G ROAD, ATTAVARA, MANGALURU 575 001 2. INCOME TAX OFFICER, WARD 2, AAYAKAR BHAVAN, ADI-UDUPI MALPE ROAD, UDUPI 576 103. RESPONDENTS (BY SRI. JEEVAN J NEERALGI, ADVOCATE) THIS REVIEW PETITION IS FILED UNDER ORDER 47 RULE 1 R/W SECTION 114 OF CPC, PRAYING TO REVIEW ORDER DATED 05.02.2020 PASSED IN W.P.NO.2600/2020 (T-IT), ON FILE OF HON BLE HIGH COURT OF KARNATAKA, BENGALURU. 12 IN R.P. NO. 67/2020: BETWEEN: KATAPADY AGRICULTURAL SERVICE CO-OPERATIVE SOCIETY LTD. KATAPADY POST, KATAPADY, UDUPI, UDUPI DISTRICT-574 105 REPRESENTED BY ITS C E O MRS. SUSHEELA P KARKERA. ... PETITIONER (BY SRI. MAHESH R UPPIN, ADVOCATE) AND: 1. COMMISSIONER OF INCOME TAX (APPEALS) AAYAKAR BHAVAN, C R BUILDING, N G ROAD, ATTAVARA, MANGALURU 575 001. 2. INCOME TAX OFFICER, WARD 2, AAYAKAR BHAVAN, ADI-UDUPI MALPE ROAD, UDUPI 576 103. RESPONDENTS (BY SRI. JEEVAN J NEERALGI, ADVOCATE) THIS REVIEW PETITION IS FILED UNDER ORDER 47 RULE 1 R/W SECTION 114 OF CPC, PRAYING TO REVIEW ORDER DATED 05.02.2020 PASSED IN W.P.NO.2742/2020 (T-IT), ON FILE OF HON BLE HIGH COURT OF KARNATAKA, BENGALURU. IN R.P. NO. 68/2020: BETWEEN: MANDARTHI SERVICE CO-OPERATIVE SOCIETY LTD. CAR STREET, MANDARTHI, UDUPI DISTRICT-576 223. REPRESENTED BY ITS C E O MR. GOPALA MARAKALA. ... PETITIONER (BY SRI. MAHESH R UPPIN, ADVOCATE) 13 AND: 1. COMMISSIONER OF INCOME TAX (APPEALS) AAYAKAR BHAVAN, C R BUILDING, N G ROAD, ATTAVARA, MANGALURU 575 001 2. INCOME TAX OFFICER, WARD 2, AAYAKAR BHAVAN, ADI-UDUPI MALPE ROAD, UDUPI 576 103. RESPONDENTS (BY SRI. JEEVAN J NEERALGI, ADVOCATE) THIS REVIEW PETITION IS FILED UNDER ORDER 47 RULE 1 R/W SECTION 114 OF CPC, PRAYING TO REVIEW ORDER DATED 05.02.2020 PASSED IN W.P. NO.2833/2020 (T-IT), ON FILE OF HON BLE HIGH COURT OF KARNATAKA, BENGALURU. IN R.P. NO. 69/2020: BETWEEN: GANGULI SERVICE CO-OPERATIVE SOCIETY LTD. GANGOLLI, KUNDAPAURA TALUK, UDUPI DISTRICT-576 216. REP.BY ITS GENERAL MANAGER MR. DAYANANDA G. ... PETITIONER (BY SRI. MAHESH R UPPIN, ADVOCATE) AND: 1. COMMISSIONER OF INCOME TAX (APPEALS) AAYAKAR BHAVAN, C R BUILDING, N G ROAD, ATTAVARA, MANGALURU 575 001. 2. INCOME TAX OFFICER, WARD 2, AAYAKAR BHAVAN, ADI-UDUPI MALPE ROAD, UDUPI 576 103. RESPONDENTS (BY SRI. JEEVAN J NEERALGI, ADVOCATE) 14 THIS REVIEW PETITION IS FILED UNDER ORDER 47 RULE 1 R/W SECTION 114 OF CPC, PRAYING TO REVIEW ORDER DATED 05.02.2020 PASSED IN W.P.NO.2826/2020 (T-IT), ON FILE OF HON BLE HIGH COURT OF KARNATAKA, BENGALURU. IN R.P. NO. 70/2020: BETWEEN: SRI RAMA SOUHARDA CREDIT CO-OPERATIVE LTD. NO.557, MARUTHI COMPLEX, N H.66, BYNDOOR TALUK, UDUPI DISTRICT-576 224. REPRESENTED BY ITS SECRETARY MR. G SITHARAMA MADIVALA. ... PETITIONER (BY SRI. MAHESH R UPPIN, ADVOCATE) AND: 1. COMMISSIONER OF INCOME TAX (APPEALS) AAYAKAR BHAVAN, C R BUILDING, N G ROAD, ATTAVARA, MANGALURU 575 001. 2. INCOME TAX OFFICER, WARD 2, AAYAKAR BHAVAN, ADI-UDUPI MALPE ROAD, UDUPI 576 103. RESPONDENTS (BY SRI. JEEVAN J NEERALGI, ADVOCATE) THIS REVIEW PETITION IS FILED UNDER ORDER 47 RULE 1 R/W SECTION 114 OF CPC, PRAYING TO REVIEW ORDER DATED 05.02.2020 PASSED IN W.P.NO.2639/2020 (T-IT), ON FILE OF HON BLE HIGH COURT OF KARNATAKA, BENGALURU. 15 IN R.P. NO. 71/2020: BETWEEN: SHREERAMA CREDIT CO-OPERATIVE SOCIETY LTD. SHANKER SHET BUILDING, MAIN ROAD, KUNDAPURA-576 201. REPRESENTED BY ITS SECRETARY MR NAGARAJ NAIK. ... PETITIONER (BY SRI. MAHESH R UPPIN, ADVOCATE) AND: 1. COMMISSIONER OF INCOME TAX (APPEALS) AAYAKAR BHAVAN, C R BUILDING, N G ROAD, ATTAVARA, MANGALURU 575 001 2. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 1, AAYAKAR BHAVAN, ADI-UDUPI MALPE ROAD, UDUPI 576 103. RESPONDENTS (BY SRI. JEEVAN J NEERALGI, ADVOCATE) THIS REVIEW PETITION IS FILED UNDER ORDER 47 RULE 1 R/W SECTION 114 OF CPC, PRAYING TO REVIEW ORDER DATED 05.02.2020 PASSED IN W.P.NO.2444/2020 (T-IT), ON FILE OF HON BLE HIGH COURT OF KARNATAKA, BENGALURU. IN R.P. NO. 72/2020: BETWEEN: VANDSE CO-OPERATIVE AGRICULTURAL SOCIETY LTD. VANDSE, KUNDAPURA TALUK, UDUPI DISTRICT-576 233. REPRESENTED BY ITS C E O MR. SEETHARAMA G POOJARY. ... PETITIONER (BY SRI. MAHESH R UPPIN, ADVOCATE) 16 AND: 1. COMMISSIONER OF INCOME TAX (APPEALS) AAYAKAR BHAVAN, C R BUILDING, N G ROAD, ATTAVARA, MANGALURU 575 001. 2. INCOME TAX OFFICER, WARD 2, AAYAKAR BHAVAN, ADI-UDUPI MALPE ROAD, UDUPI 576 103. RESPONDENTS (BY SRI. JEEVAN J NEERALGI, ADVOCATE) THIS REVIEW PETITION IS FILED UNDER ORDER 47 RULE 1 R/W SECTION 114 OF CPC, PRAYING TO REVIEW ORDER DATED 05.02.2020 PASSED IN W.P.NO.2643/2020 (T-IT), ON FILE OF HON BLE HIGH COURT OF KARNATAKA, BENGALURU. IN R.P.NO.73 OF 2020: BETWEEN: GANAPATHI CO-OPERATIVE AGRICULTURAL SOCIETY LTD. SAHAKARI SADANA, MAIN ROAD, KEMMANNU, UDUPI-576115. REPRESENTED BY ITS C.E.O. MR. MAHESH SALIAN. ... PETITIONER (BY SRI. MAHESH R UPPIN, ADVOCATE) 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. JEEVAN J NEERALGI, ADVOCATE) 17 THIS REVIEW PETITION IS FILED UNDER ORDER 47 RULE 1 R/W SECTION 114 OF CPC, PRAYING THIS HON BLE COURT TO REVIEW ORDER DATED 05.02.2020 PASSED IN WP NO.2713/2020 (T-IT), ON FILE OF HON GLE HIGH COURT OF KARNATAKA, BENGALURU. IN R.P.NO.74 OF 2020: BETWEEN: KUNDAPURA SOUHARDA CO-OPERATIVE LTD. 1ST FLOOR, VENAKATRAMANA ARCADE, KUNDAPURA, UDUPI DISTRICT - 576 201, REPRESENTED BY ITS CEO, MR. SHIVANANDA. ... PETITIONER (BY SRI. MAHESH R UPPIN, ADVOCATE) AND: 1. COMMISSIONER OF INCOME TAX (APPEALS) AAYAKAR BHAVAN, C.R.BUILDING, N.G.ROAD, ATTAVARA, MANGALURU - 575 001. 2. INCOME TAX OFFICER WARD -2, AAYAKAR BHAVAN, ADI-UDUPI MALPE ROAD, UDUPI - 576 103. ... RESPONDENTS (BY SRI.JEEVAN J NEERALGI, ADVOCATE) THIS REVIEW PETITION IS FILED UNDER ORDER 47 RULE 1 R/W SECTION 114 OF CPC, PRAYING THIS HON BLE COURT TO REVIEW ORDER DATED 05.02.2020 PASSED IN WP NO.2645/2020 (T-IT), ON FILE OF HON GLE HIGH COURT OF KARNATAKA, BENGALURU. 18 IN R.P.NO.75 OF 2020: BETWEEN: BELAPU CO-OPERATIVE AGRICULTUAL SOCIETY NIYAMITA, 91-3, PANIYOOR BELAPU POST, UDUPI DISTRICT 574 140, REP. BYITS C.E.O.- MRS. SULOCHANA. PETITIONER (BY SRI. MAHESH R UPPIN, ADVOCATE) AND: 1. COMMISSIONER OF INCOME TAX (APPEALS), AAYAKAR BHAVAN, C R BUIDLING, N G ROAD, ATTAVARA, MANGALURU-575 001. 2. INCOME TAX OFFICER, WARD-3, AAYAKAR BHAVAN, AADI-UDUPI MALPE ROAD, UDUPI-576 103. RESPONDENTS (BY SRI. JEEVAN J NEERALGI, ADVOCATE) THIS REVIEW PETITION IS FILED UNDER ORDER 47 RULE 1 R/W SECTION 114 OF CPC, PRAYING THIS HON BLE COURT TO REVIEW ORDER DATED 11.02.2020 PASSED IN WP NO.3341/2020 (T-IT), ON FILE OF HON GLE HIGH COURT OF KARNATAKA, BENGALURU. IN R.P.NO.76 OF 2020: BETWEEN: HEMMADY FISHERMENS PRIMARY CO-OPERATIVE SOCIETY LTD., HEMMADY, KUNDAPURA TALUK, UDUPI DISTRICT - 576 249. REPRESENTED BY ITS SECRETARY, MR. UDAYA KUMAR HATTINANGADI. ... PETITIONER (BY SRI. MAHESH R UPPIN, ADVOCATE) 19 AND: 1. COMMISSIONER OF INCOME TAX (APPEALS) AAYAKAR BHAVAN C.R.BUILDING, N.G.ROAD, ATTAVARA, MANGALURU - 575 001. 2. INCOME TAX OFFICER, WARD-2 AAYAKAR BHAVAN ADI-UDUPI MALPE ROAD, UDUPI - 576 103. ... RESPONDENTS (BY SRI. JEEVAN J NEERALGI, ADVOCATE) THIS REVIEW PETITION IS FILED UNDER ORDER 47 RULE 1 R/W SECTION 114 OF CPC, PRAYING THIS HON BLE COURT TO REVIEW ORDER DATED 05.02.2020 PASSED IN WP NO.2804/2020 (T-IT), ON FILE OF HON GLE HIGH COURT OF KARNATAKA, BENGALURU. IN R.P.NO.77 OF 2020: BETWEEN: SAPTHASWARA VIVIDEODDESHA SAHAKARI SANGHA LTD. JAI DURGA MATHA COMPLEX, NATIONAL HIGHWAY, TALLUR, KUNDAPURA TALUK, UDUPI-576230. REPRESENTED BY ITS SECRETARY MR RAVI. ... PETITIONER (BY SRI. MAHESH R UPPIN, ADVOCATE) AND: 1. COMMISSIONER OF INCOME TAX (APPEALS) AAYAKAR BHAVAN,C R BUILDING, N G ROAD, ATTAVARA, MANGALURU-575 001. 2. INCOME TAX OFFICER, WARD -2, AAYAKAR BHAVAN, ADI UDUPI MALPE ROAD, UDUPI-576 103. ... RESPONDENTS (BY SRI.JEEVAN J NEERALGI, ADVOCATE) 20 THIS REVIEW PETITION IS FILED UNDER ORDER 47 RULE 1 R/W SECTION 114 OF CPC, PRAYING THIS HON BLE COURT TO REVIEW ORDER DATED 05.02.2020 PASSED IN WP NO.2581/2020 (T-IT), ON FILE OF HON GLE HIGH COURT OF KARNATAKA, BENGALURU. IN R.P.NO.78 OF 2020: BETWEEN: GURUMACHIDEVA MULTI-PURPOSE CO-OPERATIVE SOCIETY LTD., 1ST FLOOR, CHRISTA MEDICARE BUILDING, COURT BACK ROAD, UDUPI TALUK AND DISTRICT - 576 101. REP. BY ITS SECRETARY, MR. KARUNAKAR. ... PETITIONER (BY SRI. MAHESH R UPPIN, ADVOCATE) AND: 1. COMMISSIONER OF INCOME TAX (APPEALS) AAYAKAR BHAVAN, C.R.BUILDING, N.G.ROAD, ATTAVARA, MANGALURU - 575 001. 2. INCOME TAX OFFICER, WARD 3, AADI-UDUPI MALPE ROAD, UDUPI - 575 001. ... RESPONDENTS (BY SRI. JEEVAN J NEERALGI, ADVOCATE) THIS REVIEW PETITION IS FILED UNDER ORDER 47 RULE 1 R/W SECTION 114 OF CPC, PRAYING THIS HON BLE COURT TO REVIEW ORDER DATED 05.02.2020 PASSED IN WP NO.2822/2020 (T-IT), ON FILE OF HON GLE HIGH COURT OF KARNATAKA, BENGALURU. 21 IN R.P.NO.79 OF 2020: BETWEEN: UDUPI TALUK INDUSTRIAL CO-OPERATIVE SOCIETY LTD., HEAD OFFICE, PLANET INDIA, MAIN ROAD, KINNIMULKY, UDUPI TALUK & DISTRICT-576101. REPRESENTED BY ITS SECRETARY, MR. RAJESH HEGDE. ... PETITIONER (BY SRI. MAHESH R UPPIN, ADVOCATE) 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. JEEVAN J NEERALGI, ADVOCATE) THIS REVIEW PETITION IS FILED UNDER ORDER 47 RULE 1 R/W SECTION 114 OF CPC, PRAYING THIS HON BLE COURT TO REVIEW ORDER DATED 05.02.2020 PASSED IN WP NO.2797/2020 (T-IT), ON FILE OF HON GLE HIGH COURT OF KARNATAKA, BENGALURU. IN R.P.NO.80 OF 2020: BETWEEN: HEBRI VYAVASAYA SEVA SAHAKARI SANGHA LTD., SADHANA SAHAKARA SOUDHA KELAPETE, HEBRI, KARKALA TALUK, UDUPI DISTRICT 576 112 REP. BY ITS C.E.O. MR. K. BALAKRISHNA SHETTY. PETITIONER (BY SRI. MAHESH R UPPIN, ADVOCATE) 22 AND: 1. COMMISSIONER OF INCOME TAX (APPEALS), AAYAKAR BHAVAN, C R BUIDLING, N G ROAD, ATTAVARA, MANGALURU-575 001. 2. INCOME TAX OFFICER, WARD-3, AAYAKAR BHAVAN, AADI-UDUPI MALPE ROAD, UDUPI-576 103. RESPONDENTS (BY SRI. JEEVAN J NEERALGI, ADVOCATE) THIS REVIEW PETITION IS FILED UNDER ORDER 47 RULE 1 R/W SECTION 114 OF CPC, PRAYING THIS HON BLE COURT TO REVIEW ORDER DATED 11.02.2020 PASSED IN WP NO.3384/2020 (T-IT), ON FILE OF HON GLE HIGH COURT OF KARNATAKA, BENGALURU. IN R.P.NO.81 OF 2020: BETWEEN: BELVE VYAVASAYA SEVA SAHAKARI SANGHA NIYAMITHA BELVE, KUNDAPURA UDUPI DISTRICT 576 212, REP. BY ITS C.E.O. MR. KEERTHI KUMAR SHETTY. PETITIONER (BY SRI. MAHESH R UPPIN, ADVOCATE) AND: 1. COMMISSIONER OF INCOME TAX (APPEALS) AAYAKAR BHAVAN, C R BUIDLING, N G ROAD, ATTAVARA, MANGALURU-575001. 2. INCOME TAX OFFICER, WARD-2, AAYAKAR BHAVAN, AADI-UDUPI MALPE ROAD, 23 UDUPI-576 103. RESPONDENTS (BY SRI. JEEVAN J NEERALGI, ADVOCATE) THIS REVIEW PETITION IS FILED UNDER ORDER 47 RULE 1 R/W SECTION 114 OF CPC, PRAYING THIS HON BLE COURT TO REVIEW ORDER DATED 11.02.2020 PASSED IN WP NO.3344/2020 (T-IT), ON FILE OF HON GLE HIGH COURT OF KARNATAKA, BENGALURU. IN R.P.NO.82 OF 2020: BETWEEN: SIDDAPURA VYAVASAYA SEVA SAHAKARI SANGHA NIYAMITHA SIDDAPURA KUNDAPURA TALUK, UDUPI DISTRICT-576229. REPRESENTED BY ITS C.E.O MR RAMESH GANIGA. PETITIONER (BY SRI. MAHESH R UPPIN, ADVOCATE) 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. JEEVAN J NEERALGI, ADVOCATE) THIS REVIEW PETITION IS FILED UNDER ORDER 47 RULE 1 R/W SECTION 114 OF CPC, PRAYING THIS HON BLE COURT TO REVIEW ORDER DATED 05.02.2020 PASSED IN WP NO.2894/2020 (T-IT), ON FILE OF HON GLE HIGH COURT OF KARNATAKA, BENGALURU. 24 IN R.P.NO.83 OF 2020: BETWEEN: UPPURU VYAVASAYA SEVA SAHAKARI SANGHA NIYAMITHA POST UPPOOR VILLAGE, THENKABETTU POST, KUNDAPURA TALUK, UDUPI DISTRICT-576105. REPRESENTED BY ITS CEO MR SANDEEP SHETTY. PETITIONER (BY SRI. MAHESH R UPPIN, ADVOCATE) AND: 1. COMMISSIONER OF INCOME TAX APPEALS AAYAKAR BHAVAN, C R BUIDLING, N G ROAD, ATTAVARA, MANGALURU-575001. 2. INCOME TAX OFFICER, WARD-2, AAYAKAR BHAVAN, ADI-UDUPI MALPE ROAD, UDUPI-576103. RESPONDENTS (BY SRI. JEEVAN J NEERALGI, ADVOCATE) THIS REVIEW PETITION IS FILED UNDER ORDER 47 RULE 1 R/W SECTION 114 OF CPC, PRAYING THIS HON BLE COURT TO REVIEW ORDER DATED 05.02.2020 PASSED IN WP NO.2906/2020 (T-IT), ON FILE OF HON GLE HIGH COURT OF KARNATAKA, BENGALURU. IN R.P.NO.84 OF 2020: BETWEEN: BEEJADY FISHERMEN CO-OPERATIVE SOCIETY LTD KOTESHWARA POST, KUNDAPURA, UDUPI DISTRICT 576222. REPRESENTED BY ITS SECRETARY- MR.RAMESH PETITIONER (BY SRI. MAHESH R UPPIN, ADVOCATE) 25 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. JEEVAN J NEERALGI, ADVOCATE) THIS REVIEW PETITION IS FILED UNDER ORDER 47 RULE 1 R/W SECTION 114 OF CPC, PRAYING THIS HON BLE COURT TO REVIEW ORDER DATED 05.02.2020 PASSED IN WP NO.2864/2020 (T-IT), ON FILE OF HON GLE HIGH COURT OF KARNATAKA, BENGALURU. IN R.P.NO.85 OF 2020: BETWEEN: BARKUR VYAVASAYA SEVA SAHAKARI SANGHA NIYAMITHA, BARKUR, UDUPI-576 246. REPRESENTED BY ITS CEO.-MR GANESH. ... PETITIONER (BY SRI. MAHESH R UPPIN, ADVOCATE) AND: 1. COMMISSIONER OF INCOME TAX (APPEALS), AAYAKAR BHAVAN, C.R.BUILDING, N.G.ROAD, ATTAVARA, MANGALURU-575 001. 2. INCOME TAX OFFICER, WARD -2, AAYAKAR BHAVAN, ADI-UDUPI MALPE ROAD, UDUPI-576 103. ... RESPONDENTS (BY SRI. JEEVAN J NEERALGI, ADVOCATE) 26 THIS REVIEW PETITION IS FILED UNDER ORDER 47 RULE 1 R/W SECTION 114 OF CPC, PRAYING THIS HON BLE COURT TO REVIEW ORDER DATED 05.02.2020 PASSED IN WP NO.2652/2020 (T-IT), ON FILE OF HON GLE HIGH COURT OF KARNATAKA, BENGALURU. IN R.P.NO.86 OF 2020: BETWEEN KARAVALI CREDIT CO-OPERATIVE SOCIETY LTD, 2-14K-1 ZEEZA KRIPA COMPLEX, KALLIANPURA SANTHEKATTE, UDUPI 576105. REPRESENTED BY ITS SECRETARY MR.SHRIDHAR SHETTY. PETITIONER (BY SRI. MAHESH R UPPIN, ADVOCATE) 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. JEEVAN J NEERALGI, ADVOCATE) THIS REVIEW PETITION IS FILED UNDER ORDER 47 RULE 1 R/W SECTION 114 OF CPC, PRAYING THIS HON BLE COURT TO REVIEW ORDER DATED 05.02.2020 PASSED IN WP NO.2844/2020 (T-IT), ON FILE OF HON GLE HIGH COURT OF KARNATAKA, BENGALURU. 27 IN R.P.NO.87 OF 2020: BETWEEN: TAPPERS SERVICE CO-OPERATIVE SOCIETY LTD., NEAR BUS-STAND, KOTA, KOTA POST, UDUPI-576221 REPRESENTED BY IT SECRETARY- MR.JAGADISH. ... PETITIONER (BY SRI. MAHESH R UPPIN, ADVOCATE) AND: 1. COMMISIONER OF INCOME TAX (APPEALS) AAYAKAR BHAVAN, C.R.BUIDLING, N.G.ROAD, ATTAVARA, MANGALURU-5750001 2. INCOME TAX OFFICER WARD NO.2, AAYAKAR BHAVAN, ADI UDUPI MALPE ROAD, UDUPI-576103. ... RESPONDENTS (BY SRI. JEEVAN J NEERALGI, ADVOCATE) THIS REVIEW PETITION IS FILED UNDER ORDER 47 RULE 1 R/W SECTION 114 OF CPC, PRAYING THIS HON BLE COURT TO REVIEW ORDER DATED 05.02.2020 PASSED IN WP NO.2455/2020 (T-IT), ON FILE OF HON GLE HIGH COURT OF KARNATAKA, BENGALURU. IN R.P. NO. 88/2020: BETWEEN: BELLE VYAVASAYA SEVA SAHAKARI SANGHA NIYAMITHA MOODUBELLE UDUPI TALUK, UDUPI DISTRICT 576120. REP BY ITS CEO MR ISMAIL. PETITIONER (BY SRI. MAHESH R UPPIN, ADVOCATE) 28 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 576 103. RESPONDENTS (BY SRI. JEEVAN J NEERALGI, ADVOCATE) THIS REVIEW PETITION IS FILED UNDER ORDER 47 RULE 1 R/W SECTION 114 OF CPC, PRAYING TO REVIEW ORDER DATED 05.02.2020 PASSED IN W.P. NO. 2704/2020 (T-IT), ON FILE OF HON BLE HIGH COURT OF KARNATAKA, BENGALURU. IN R.P. NO. 89/2020: BETWEEN: ULLOOR MACHATTU VYAVASAYA SEVA SAHAKARI SANGHA ULLOR, KUNDAPURA, UDUPI DISTRICT-576229. REPRESENTED BY ITS C.E.O. ...PETITIONER (BY SRI. MAHESH R UPPIN, ADVOCATE) 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 576 103. ...RESPONDENTS (BY SRI. JEEVAN J NEERALGI, ADVOCATE) 29 THIS REVIEW PETITION IS FILED UNDER ORDER 47 RULE 1 R/W SECTION 114 OF CPC, PRAYING TO REVIEW ORDER DATED 05.02.2020 PASSED IN W.P. NO. 2626/2020 (T-IT), ON FILE OF HON BLE HIGH COURT OF KARNATAKA, BENGALURU. IN R.P. NO. 90/2020: BETWEEN: KOLLURU SHRI MOOKAMBIKA VYAVASAYA SEVA SAHAKARI SANGHA NIYAMITHA KOLLUR, KUNDAPURA TALUK, UDUPI DISTRICT-576220. REPRESENTED BY ITS C.E.O.- MR. K GANESH SHANUBHOG. PETITIONER (BY SRI. MAHESH R UPPIN, ADVOCATE) 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 576 103. ...RESPONDENTS (BY SRI. JEEVAN J NEERALGI, ADVOCATE) THIS REVIEW PETITION IS FILED UNDER ORDER 47 RULE 1 R/W SECTION 114 OF CPC, PRAYING TO REVIEW ORDER DATED 05.02.2020 PASSED IN W.P. NO. 2601/2020 (T-IT), ON FILE OF HON BLE HIGH COURT OF KARNATAKA, BENGALURU. 30 IN R.P. NO. 91/2020: BETWEEN: MUDUR VYAVASAYA SEVA SAHAKARI SANGHA NIYAMITHA MUDUR POST, KUNDAPURA TALUK, UDUPI DISTRICT 576233. REP BY ITS C E O MR PRABHAKARA. ...PETITIONER (BY SRI. MAHESH R UPPIN, ADVOCATE) 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 576 103. ...RESPONDENTS (BY SRI. JEEVAN J NEERALGI, ADVOCATE) THIS REVIEW PETITION IS FILED UNDER ORDER 47 RULE 1 R/W SECTION 114 OF CPC, PRAYING TO REVIEW ORDER DATED 05.02.2020 PASSED IN W.P. NO. 2901/2020 (T-IT), ON FILE OF HON BLE HIGH COURT OF KARNATAKA, BENGALURU. IN R.P. NO. 92/2020: BETWEEN: GANGOLLI PRIMARY FISHERMEN S CO-OPERATIVE SOCIETY LTD., GANGOLLI, POST-GANGOLLI-576201. KUNDAPURA TALUK, UDUPI DISTRICT. REP BY ITS C.E.O. MR. MOHAN KHARVI. ...PETITIONER (BY SRI. MAHESH R UPPIN, ADVOCATE) 31 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 576 103. ...RESPONDENTS (BY SRI. JEEVAN J NEERALGI, ADVOCATE) THIS REVIEW PETITION IS FILED UNDER ORDER 47 RULE 1 R/W SECTION 114 OF CPC, PRAYING TO REVIEW ORDER DATED 05.02.2020 PASSED IN W.P. NO. 2731/2020 (T-IT), ON FILE OF HON BLE HIGH COURT OF KARNATAKA, BENGALURU. IN R.P. NO. 93/2020: BETWEEN: INNANJE CO.OPERATIVE AGRICULTURE SOCIETY LTD 173-1, INNANJE, UDUPI DISTRICT-576138. REP BY ITS C.E.O.-MR. MANOHAR RAO. ...PETITIONER (BY SRI. MAHESH R UPPIN, ADVOCATE) 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 576 103. ...RESPONDENTS (BY SRI. JEEVAN J NEERALGI, ADVOCATE) 32 THIS REVIEW PETITION IS FILED UNDER ORDER 47 RULE 1 R/W SECTION 114 OF CPC, PRAYING TO REVIEW ORDER DATED 05.02.2020 PASSED IN W.P. NO. 2819/2020 (T-IT), ON FILE OF HON BLE HIGH COURT OF KARNATAKA, BENGALURU. IN R.P. NO. 94/2020: BETWEEN: SHRIYARA VYAVASAYA SEVA SAHAKARA SANGHA NIYMAITHA SAIBARAKATTE POST, UDUPI TALUK AND DISTRICT-576210. REP BY ITS C.E.O.- MR. K CHANDRASHEKAR SHETTY. ...PETITIONER (BY SRI. MAHESH R UPPIN, ADVOCATE) 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 576 103. ...RESPONDENTS (BY SRI. JEEVAN J NEERALGI, ADVOCATE) THIS REVIEW PETITION IS FILED UNDER ORDER 47 RULE 1 R/W SECTION 114 OF CPC, PRAYING TO REVIEW ORDER DATED 05.02.2020 PASSED IN W.P. NO. 2676/2020 (T-IT), ON FILE OF HON BLE HIGH COURT OF KARNATAKA, BENGALURU. 33 IN R.P. NO. 95/2020: BETWEEN: RAYTHARA SAHAKARI SANGHA LTD DHANALAXMI BUILDING, MAIN ROAD, HIRIADKA UDPI 576241. REP BY ITS CEO MR PRASHANTH SHETTY. ...PETITIONER (BY SRI. MAHESH R UPPIN, ADVOCATE) 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 576 103. ...RESPONDENTS (BY SRI. JEEVAN J NEERALGI, ADVOCATE) THIS REVIEW PETITION IS FILED UNDER ORDER 47 RULE 1 R/W SECTION 114 OF CPC, PRAYING TO REVIEW ORDER DATED 05.02.2020 PASSED IN W.P. NO. 2796/2020 (T-IT), ON FILE OF HON BLE HIGH COURT OF KARNATAKA, BENGALURU. IN R.P. NO. 96/2020: BETWEEN: PANCHAGANGOLLI SOUHARDA CREDIT CO-OPERATIVE LTD., MARUTHI COMPLEX, NEAR BUS STAND, GANGOLLI, KUNDAPURU TALUK-576216. REPRESENTED BY ITS SECRETARY- MR. SUBRAMANYA ACHAR. ...PETITIONER (BY SRI. MAHESH R UPPIN, ADVOCATE) 34 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 576 103. ...RESPONDENTS (BY SRI. JEEVAN J NEERALGI, ADVOCATE) THIS REVIEW PETITION IS FILED UNDER ORDER 47 RULE 1 R/W SECTION 114 OF CPC, PRAYING TO REVIEW ORDER DATED 05.02.2020 PASSED IN W.P. NO. 2226/2020 (T-IT), ON FILE OF HON BLE HIGH COURT OF KARNATAKA, BENGALURU. IN R.P. NO. 97/2020: BETWEEN: AMASEBAIL VYAVASAYA SEVA SAHAKARI SANGHA NIYAMITHA MAIN ROAD, AMASEBAIL, KUNDAPURA, UDUPI DISTRICT REP BY ITS CEO MR KRISHNA KUMAR BHAGAVATH. ...PETITIONER (BY SRI. MAHESH R UPPIN, ADVOCATE) 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 576 103. ...RESPONDENTS (BY SRI. JEEVAN J NEERALGI, ADVOCATE) 35 THIS REVIEW PETITION IS FILED UNDER ORDER 47 RULE 1 R/W SECTION 114 OF CPC, PRAYING TO REVIEW ORDER DATED 05.02.2020 PASSED IN W.P. NO. 2625/2020 (T-IT), ON FILE OF HON BLE HIGH COURT OF KARNATAKA, BENGALURU. IN R.P. NO. 98/2020: BETWEEN: UDUPI TALUK PROTESTANT CHRISTIAN CREDIT CO-OPERATIVE SOCIETY LTD GRACE PLAZA, BAILUR ROAD, 76 BADAGABETTU UDUPI-576101. REP BY ITS GENERAL MANAGER- MR. AARON RONALD. ...PETITIONER (BY SRI. MAHESH R UPPIN, ADVOCATE) 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 576 103. ...RESPONDENTS (BY SRI. JEEVAN J NEERALGI, ADVOCATE) THIS REVIEW PETITION IS FILED UNDER ORDER 47 RULE 1 R/W SECTION 114 OF CPC, PRAYING TO REVIEW ORDER DATED 11.02.2020 PASSED IN W.P. NO. 3409/2020 (T-IT), ON FILE OF HON BLE HIGH COURT OF KARNATAKA, BENGALURU. 36 IN R.P. NO. 99/2020: BETWEEN: KODAVOOR VYAVASAYA SEVA SAHAKRI SANGHA LTD POST KODAVOOR,UDUPI 576106. REP BY ITS C E O MR SUDHAKAR. ...PETITIONER (BY SRI. MAHESH R UPPIN, ADVOCATE) AND: 1. COMMISSIONER OF INCOME TAX (APPEALS), AAYAKAR BHAVAN, C R BUILDING, N G ROAD, ATTAVARA, MANGALURU 575001. 2. INCOME TAX OFFICER, WARD 3, AAYAKAR BHAVAN, ADI-UDUPI MALPE ROAD, UDUPI 576 103. ...RESPONDENTS (BY SRI. JEEVAN J NEERALGI, ADVOCATE) THIS REVIEW PETITION IS FILED UNDER ORDER 47 RULE 1 R/W SECTION 114 OF CPC, PRAYING TO REVIEW ORDER DATED 05.02.2020 PASSED IN W.P. NO. 2817/2020 (T-IT), ON FILE OF HON BLE HIGH COURT OF KARNATAKA, BENGALURU. IN R.P. NO. 100/2020: BETWEEN: LAKSHMI VENKATESH CREDIT CO-OPERATIVE SOCIETY LTD., 1ST FLOOR, SUNANDA DEVADAS TOWER, P P C ROAD , UDUPI 576101. REP BY ITS SECRETARY MR MURLIDHAR RAO. ...PETITIONER (BY SRI. MAHESH R UPPIN, ADVOCATE) 37 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 576 103. ...RESPONDENTS (BY SRI. JEEVAN J NEERALGI, ADVOCATE) THIS REVIEW PETITION IS FILED UNDER ORDER 47 RULE 1 R/W SECTION 114 OF CPC, PRAYING TO REVIEW ORDER DATED 11.02.2020 PASSED IN W.P. NO. 3313/2020 (T-IT), ON FILE OF HON BLE HIGH COURT OF KARNATAKA, BENGALURU. IN R.P. NO. 101/2020: BETWEEN: GURU NITHYANANDA CREDIT CO-OPERATIVE SOCIETY LTD., BAILOOR TOWERS, P P C ROAD, UDUPI - 576101 REP BY ITS SECRETARY MR RAJESH SHETTY. ...PETITIONER (BY SRI. MAHESH R UPPIN, ADVOCATE) AND: 1. COMMISSIONER OF INCOME TAX (APPEALS), AAYAKAR BHAVAN, C R BUILDING, N G ROAD, ATTAVARA, MANGALURU 575001. 2. INCOME TAX OFFICER, WARD 3, AAYAKAR BHAVAN, ADI-UDUPI MALPE ROAD, UDUPI 576 103. ...RESPONDENTS 38 (BY SRI. JEEVAN J NEERALGI, ADVOCATE) THIS REVIEW PETITION IS FILED UNDER ORDER 47 RULE 1 R/W SECTION 114 OF CPC, PRAYING TO REVIEW ORDER DATED 11.02.2020 PASSED IN W.P. NO. 3335/2020 (T-IT), ON FILE OF HON BLE HIGH COURT OF KARNATAKA, BENGALURU. IN R.P. NO. 102/2020: BETWEEN: UDUPI TALUK AGRICULTURAL PRODUCE CO-OPERATIVE MARKETING SOCIETY LTD., OPP FISH MARKET, P P C ROAD, UDUPI TALUK AND DISTRICT 576101. REP BY ITS SECRETARY MR VIJAYASHEELA HEGDE. ...PETITIONER (BY SRI.MAHESH R UPPIN, ADVOCATE) AND: 1. COMMISSIONER OF INCOME TAX (APPEALS), AAYAKAR BHAVAN, C R BUILDING, N G ROAD, ATTAVARA, MANGALURU 575001. 2. INCOME TAX OFFICER, WARD 3, AAYAKAR BHAVAN, ADI-UDUPI MALPE ROAD, UDUPI 576 103. ...RESPONDENTS (BY SRI. JEEVAN J NEERALGI, ADVOCATE) THIS REVIEW PETITION IS FILED UNDER ORDER 47 RULE 1 R/W SECTION 114 OF CPC, PRAYING TO REVIEW ORDER DATED 05.02.2020 PASSED IN W.P. NO. 2800/2020 (T-IT), ON FILE OF HON BLE HIGH COURT OF KARNATAKA, BENGALURU. THESE PETITIONS COMING ON FOR ORDERS/ADMISSION THIS DAY, COURT MADE FOLLOWING:- 39 ORDER subject matter of these Review Petitions was covered by judgment of this Court made on 28.01.2020 in cognate writ petition No.1879/2020 (T-IT) between SAGAR CREDIT CO-OPERATIVE SOCIETY LTD VS. COMMISSIONER OF INCOME TAX (APPEALS) AND ANOTHER; however, by mistake of Court, writ petitions were disposed off following another judgment dated 16.01.2020 made in W.P.No.48414/2018(T-IT), between M/S SWABHIMANI SOUHARDA CREDIT CO OPERATIVE LTD VS. GOVERNMENT OF INDIA; therefore, review of judgments made in Writ Petitions has been sought for. On request, learned Senior Panel Counsel Sri. Jeevan J. Neeralgi having accepted notice for respondents, does not much dispute assertion of Review petitioner/s that for mistake of Court innocent litigant cannot be made to suffer; therefore, acting on maxim actus curiae neminem gravabit, relief needs to be granted to Review Petitioners. 40 In above circumstances, these Review Petitions having been allowed, judgments whereby writ petitions were disposed off stand recalled; writ petitions consequently having been restored to Board now are disposed off afresh in terms of judgment dated 28.01.2020 made by this court in W.P.No.1879/2020(T-IT) between SAGAR CREDIT CO-OPERATIVE SOCIETY LTD VS. COMMISSIONER OF INCOME TAX (APPEALS) AND ANOTHER. No costs. Sd/- JUDGE DS Odiyoor Sri Vivdhoddesha Souharda Sahakari Niyamitha v. Commissioner of Income-tax (Appeals), Mangaluru / Income-tax Officer, Ward-2(3), Mangaluru