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Task #fe610eaf-a51a-4bfa-ae9a-808b5f55cb62

File Verification & Index Check

Order Index Status File Description / Name File Type Original Pages Actual Pages Task Status Actions
1 Matched Synopsis
(WP_14351_2025_SYNOPSIS_FileA_2.pdf)
Synopsis 1-2 1 - 2 Processed
2 Matched Memorandum of Writ Petition
(WP_14351_2025_MEMORANDUM_OF_WP_FileA_3.pdf)
Memorandum of Writ Petition 3-7 3 - 7 Processed
3 Matched Affidavit
(WP_14351_2025_AFFIDAVIT_FileA_4.pdf)
Affidavit Verifying Petition 8 8 Processed
4 Matched ANNEXURE 'A' copy of the Order dt. 21-09-2022 passed by Respondent No. 2.
(WP_14351_2025_ANNEXURE_A_FileA_5.pdf)
Assessment Order (Annexure) 9-10 9 - 10 Processed
5 Matched ANNEXURE 'B' Copy of the Demand Notice dt: 21-09-2022.
(WP_14351_2025_ANNEXURE_B_FileA_6.pdf)
Demand Notice (Annexure) 11 11 Processed
6 Matched ANNEXURE 'C' copy of the notice dt. 06-09-2024 proposing to rectify the Assessment Order issued by Respondent No. 3.
(WP_14351_2025_ANNEXURE_C_FileA_7.pdf)
Rectification Notice (Annexure 'C') 12-13 12 - 13 Processed
7 Matched ANNEXURE 'D' copy of reply dt. 23-09-2024 submitted by Petitioner to Respondent No. 3.
(WP_14351_2025_ANNEXURE_D_FileA_8.pdf)
Reply/Objection (Annexure) 14- 14 Processed
8 Matched ANNEXURE 'E' copy of the Rectification Order dt. 25-02-2025 passed by Respondent No. 3.
(WP_14351_2025_ANNEXURE_F_FileA_10.pdf)
Rectification Order (Annexure) 15-19 15 - 21 Processed
10 Matched ANNEXURE 'G' copy of the memorandum of appeal in Form No. 35.
(WP_14351_2025_ANNEXURE_G_FileA_11.pdf)
Memorandum of Appeal (Form No. 35) 22-31 22 - 31 Processed
13 Matched ANNEXURE 'K' copy of notice dt. issued by Respondent No. 3 demanding 20% of tax as pre-deposit.
(WP_14351_2025_ANNEXURE_K_FileA_14.pdf)
Notice (Annexure 'K') 35 32 Processed
14 Matched ANNEXURE 'L' Copy of the Order passed in WP 8692/2021.
(WP_14351_2025_ANNEXURE_L_FileA_15.pdf)
Order (Annexure) 36-56 33 - 53 Processed
15 Matched Vakalath with registration certificate
(WP_14351_2025_VAKALATH_FileA_16.pdf)
Vakalatnama 57-58 54 - 55 Processed
16 Matched ANNEXURE 'I' copy of the application for stay of demand
(WP_14351_2025_ANNEXURE_J_FileA_13.pdf)
Application for Stay (Annexure) N/A 56 - 58 Processed
17 Matched Oral Order dated 15.05.2025
(WP_14351_2025_ORDER_SHEET_1_FileA_21.pdf)
Court Order (Oral) N/A 59 Processed
18 Matched Examiner's Report (Check Slip)
(WP_14351_2025_CHECK_SLIP_FileA_20.pdf)
Examiner's Report N/A 60 - 65 Processed
19 Matched Memo for Posting seeking Preliminary Hearing on 05-06-2025
(WP_14351_2025_MEMO_FOR_POSTING_FileA_18.pdf)
Memo for Posting N/A 66 Processed
20 Matched Order Sheet with Office Notes dated 13/05/2025
(WP_14351_2025_OFFICE_NOTES_FileA_19.pdf)
Order Sheet N/A 67 - 69 Processed
21 Matched Presentation Form for Writ Petition
(WP_14351_2025_PRESENTATION_FORMS_FileA_17.pdf)
Presentation Form N/A 70 Processed

Case Cover Sheet

Case Details
Case Title
Ulloor Machattu Vyavasaya Seva Sahakari Sangha Ullor v. Commissioner of Income Tax (Appeals) & Ors.
Case Number
W.P. No. 14351/2025 (T-IT)
Court
High Court of Karnataka
Bench
Justice M.G.S. Kamal
Filed Date
13.05.2025
Registration Date
13.05.2025
Status
Pending
Type
Writ Petition (Tax/Income Tax)
Parties
Petitioner(s)
Ulloor Machattu Vyavasaya Seva Sahakari Sangha Ullor
Respondent(s)
Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, New Delhi, Assessing Officer, National Faceless Assessment Centre, Delhi, Income Tax Officer, Ward-1 & TPS, Udupi
Counsel
  • Petitioner: Advocate for Ulloor Machattu Vyavasaya Seva Sahakari Sangha Ullor
Categorization
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Scope & Prayer
Main Prayer
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Quash the Rectification Order dt: 25-02-2025 bearing DIN & Order No: ITBA/REC/S/154_1/2024-25/1073708309(1) passed by the 3rd Respondent marked as ANNEXURE 'E' by issuing a writ in the nature of Certiorari; or in the alternative, issue a writ in the nature of mandamus by directing the 1st Respondent to dispose of the appeal ANNEXURE 'G' filed by the Petitioner in an expeditious manner and till the disposal of the said appeal, not to make any demand of Income Tax from the petitioner; and pending disposal of the writ petition, stay operation of the Demand Notice dt: 25-02-2025 bearing DIN & Notice No: ITBA/REC/S/156_1/2024-25/1073713539(1) issued by the 3rd Respondent marked as ANNEXURE 'F'.

Scope / Purpose
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To seek judicial intervention for quashing the rectification order and demand notice, and to obtain interim protection against coercive recovery pending appeal.

Preamble
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Writ petition challenging the validity of a rectification order under Section 154 of the Income Tax Act, 1961, disallowing deduction under Section 80P for interest income from a co-operative bank, and the consequential demand for pre-deposit and recovery.

Forum History
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Constitutional Provisions
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Statutory Provisions
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Case Law Cited
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Registrar Notes