Associate Banks Officers Association v. The Income Tax Commissioner,N.w. Zone, Chandigarh And Another

CWP No. 2014 of 2000 IN THE HIGH COURT OF PUNJAB AND HARYANAAT CHANDIGARH CWP No. 2014 of 2000 Decided on : 21.08.2014 Associate Banks Officers Association Versus The Income Tax Commissioner,N.W. Zone, Chandigarh and another . . . Petitioner . . . Respondents CORAM: HON'BLE MR. JUSTICE AJAY KUMAR MITTALHON'BLE MR. JUSTICE FATEH DEEP SINGH PRESENT: Mr. M.K. Tiwari, Advocate for the petitioner. Ms. Urvashi Dhugga, Advocate for respondent No.1. Mr. H.N. Mehtani, Advocate for respondent No.2. **** AJAY KUMAR MITTAL, J. (Oral) The Associate Banks Officers Association through its Secretary has approached this Court by way of present writ petition under Articles 226/227 of the Constitution of India for the issuance of a writ of mandamus seeking directions to respondent No.1 to not to deduct income tax at source on the perquisite value of the residential accommodation provided to the officers in view of the Andhra Pradesh High Court judgment in “Steel Executives Association Vs. Rashtriya Ispat Nigam Ltd., (2000) 241 ITR 20 (AP)”. 2.The respondent No.1 has filed the written statement, wherein, the following preliminary objections have been taken:- “1.That the writ petition is liable to be dismissed as the petitioner is a registered association and its members are resident of various places not only of Punjab, Haryana and Chandigarh as alleged in the writ petition. As such petitioner is a registered association and its members are resident of various places not only of Punjab, Haryana and Chandigarh as alleged in the writ petition. As such petitioner is not competent to file this writ before this Hon'ble Court. 2.That the cause of action, if any, in the present arises to the members of the petitioner association individually and not jointly, as such, a joint petition on behalf of the association is not competent.” 3.It is not disputed that the Associate Banks Officers Association is not an assessee with the Income Tax Department. The issue regarding whether any concessional residential accommodation is being provided to all the members of the association or not would be based on facts and circumstances of each individual assessee and in such a situation, while upholding the preliminary objections, we permit the members of the petitioner Association to seek remedy as may be available to them in accordance with law. 4.Petition stands disposed of. (AJAY KUMAR MITTAL) JUDGE August 21, 2014 J.Ram (FATEH DEEP SINGH) JUDGE