Sivagangai District Central Cooperative Bank v. Income Tax Officer, Tds Ward, Kulamanagalm Road, Meenambalpuram, Madurai – 625 002

BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED: 18.09.2020CORAM THE HONOURABLE MR.JUSTICE G.R.SWAMINATHAN W.P.(MD)Nos.11997, 12001, 12003, 12005 and 12007 of 2020 W.M.P.(MD)Nos.10339, 10340, 10342, 10343, 10344, 10345, 13046,10347, 10349 and 10350 of 2020 -W.P.(MD)No.11997 of 2020: Sivagangai District Central Cooperative Bank,Represented by its General Manager,K.R.Balaraja, Thiruppathur Branch,19-C, Vadakku Ratha Veethi,Karaikudi Road,Thiruppathur – 623 611.... PetitionerVs. Income Tax Officer,TDS Ward,Kulamanagalm Road,Meenambalpuram,Madurai – 625 002.... Respondent Prayer: Writ petitionis filed under Article 226 of the Constitutionof India, to issue a Writ of Certiorari, calling for the recordspertaining to the impugned order dated 11.03.2020 in TAN MRIS07015BAssessment Year 2020-201, DIN & Letter No.ITBA/COM/F/17/ 2019-20/1026430398(1) and TAN MRIS 07015B, Assessment Year 2020-21, DIN &Letter No.ITBA/COM/F/17/2019-20/1026430062(1), issued by therespondent and quash the same as illegal, arbitrary, baseless andwithout jurisdiction. For Petitioner : Mr.K.VinayaganFor Respondent : Mrs.S.Srimathy, Standing Counsel -W.P.(MD)No.12001 of 2020: Sivagangai District Central Cooperative Bank,Represented by its General Manager,K.R.Balaraja, Kalayarkovil Branch,No.5128, Melaratha Veethi,Kalayarkovil,Sivagangai District – 630 551. ... PetitionerVs. Income Tax Officer,TDS Ward,Kulamanagalm Road,Meenambalpuram,Madurai – 625 002.... Respondenthttps://hcservices.ecourts.gov.in/hcservices/ Prayer: Writ petitionis filed under Article 226 of the Constitutionof India, to issue a Writ of Certiorari, calling for the recordspertaining to the impugned order dated 10.03.2020 in TAN MRIS07003DDIN & Letter No.ITBA/COM/F/17/2019-20/1026395326(1) and TAN MRIS070003D, Assessment Year 2020-21, dated 11.03.2020, DIN & LetterNo.ITBA/COM/F/17/2019-20/1026424170(1), issued by the respondent andquash the same as illegal, arbitrary, baseless and withoutjurisdiction. For Petitioner : Mr.K.VinayaganFor Respondent : Mrs.S.Srimathy, Standing Counsel -W.P.(MD)No.12003 of 2020: Sivagangai District Central Cooperative Bank,Represented by its General Manager,K.R.Balaraja, Eriyur Branch,126, South Car Street, Eriyur,Thiruppathur Taluk,Sivagangai District – 630 566. ... PetitionerVs. Income Tax Officer,TDS Ward,Kulamanagalm Road,Meenambalpuram,Madurai – 625 002.... Respondent Prayer: Writ petitionis filed under Article 226 of the Constitutionof India, to issue a Writ of Certiorari, calling for the recordspertaining to the impugned order dated 05.03.2020 in TAN MRIS07007A,DIN & Letter No.ITBA/COM/F/17/2019-20/1026170213(1) and TAN MRIS070007A, Assessment Year 2020-21, dated 11.03.2020, DIN & LetterNo.ITBA/COM/F/17/2019-20/1026443982(1), issued by the respondent andquash the same as illegal, arbitrary, baseless and withoutjurisdiction. For Petitioner : Mr.K.VinayaganFor Respondent : Mrs.S.Srimathy, Standing Counsel -W.P.(MD)No.12005 of 2020: Sivagangai District Central Cooperative Bank,Represented by its General Manager,K.R.Balaraja, Ilayangudi Branch,5, Bharathiyar Street, Ilayangudi, Ilayangudi Taluk, Sivagangai – 630 702.... PetitionerVs. https://hcservices.ecourts.gov.in/hcservices/ Income Tax Officer,TDS Ward,Kulamanagalm Road,Meenambalpuram,Madurai – 625 002.... Respondent Prayer: Writ petitionis filed under Article 226 of the Constitutionof India, to issue a Writ of Certiorari, calling for the recordspertaining to the impugned order dated 11.03.2020 in TAN MRIS07017DAssessment Year 2020-21, DIN & Letter No.ITBA/COM/F/17/2019-20/1026433181(1) and TAN MRIS 07017D, Assessment Year 2020-21, DIN &Letter No.ITBA/COM/F/17/2019-20/1026432695(1), issued by therespondent and quash the same as illegal, arbitrary, baseless andwithout jurisdiction. For Petitioner : Mr.K.VinayaganFor Respondent : Mrs.S.Srimathy, Standing Counsel -W.P.(MD)No.12007 of 2020: https://hcservices.ecourts.gov.in/hcservices/ Income Tax Officer,TDS Ward,Kulamanagalm Road,Meenambalpuram,Madurai – 625 002.... Respondent Prayer: Writ petitionis filed under Article 226 of the Constitutionof India, to issue a Writ of Certiorari, calling for the recordspertaining to the impugned order dated 11.03.2020 in TAN MRIS07017DAssessment Year 2020-21, DIN & Letter No.ITBA/COM/F/17/2019-20/1026433181(1) and TAN MRIS 07017D, Assessment Year 2020-21, DIN &Letter No.ITBA/COM/F/17/2019-20/1026432695(1), issued by therespondent and quash the same as illegal, arbitrary, baseless andwithout jurisdiction. For Petitioner : Mr.K.VinayaganFor Respondent : Mrs.S.Srimathy, Standing Counsel -W.P.(MD)No.12007 of 2020: Sivagangai District Central Cooperative Bank,Represented by its General Manager,K.R.Balaraja, Kallal Branch,225, Karaikudi Road,Kallal – 630 305,Karaikudi Taluk, Sivagangai District. ... PetitionerVs.Income Tax Officer,TDS Ward,Kulamanagalm Road,Meenambalpuram,Madurai – 625 002.... Respondent Prayer: Writ petitionis filed under Article 226 of the Constitutionof India, to issue a Writ of Certiorari, calling for the recordspertaining to the impugned order dated 11.03.2020 in TAN MRIS07017DAssessment Year 2020-21, DIN & Letter No.ITBA/COM/F/17/2019-20/1026434106(1) and TAN MRIS 07012F, Assessment Year 2020-21, DIN &Letter No.ITBA/COM/F/17/2019-20/1026433828(1), issued by therespondent and quash the same as illegal, arbitrary, baseless andwithout jurisdiction. For Petitioner : Mr.K.VinayaganFor Respondent : Mrs.S.Srimathy, Standing Counsel https://hcservices.ecourts.gov.in/hcservices/ C O M M O N O R D E R Heard the learned counsel appearing for the petitioner and thelearned Special Government Pleader appearing for the respondent. 2.It is not in dispute that the case on hand is covered by theorder dated 27.07.2020 made in W.P.(MD)No.6102 of 2020 and etc.,batch. Following the said order, the orders impugned in these writpetitions are quashed and the writ petitions are allowed. 3.The learned standing counsel for the respondent informs theCourt that the department is proposing to challenge the aforesaidorder dated 27.07.2020. If such an appeal is filed, the case of thepetitioners would abide by the outcome of the said appeal. Nocosts. Consequently, connected miscellaneous petitions are closed. // True Copy // Assistant Registrar (Records) / /2020 Sub Assistant Registrar(CS) ias Note: In view of the present lock down owing to COVID-19pandemic, a web copy of the order may be utilized forofficial purposes, but, ensuring that the copy of theorder that is presented is the correct copy, shall be theresponsibility of the advocate/litigant concerned. To:- Income Tax Officer,TDS Ward,Kulamanagalm Road,Meenambalpuram,Madurai – 625 002. +1 CC to M/s.S. SRIMATHY, Advocate ( SR-17366[F] dated18/09/2020 ) W.P.(MD)Nos.11997, 12001, 12003, 12005 and 12007 of 2020 18.09.2020 https://hcservices.ecourts.gov.in/hcservices/