Virudhunagar District Central Co-Operative Bank Ltd v. The Income Tax,Tds Ward,Kulamangalam Road,Meenambalpuram,Madurai-625 002

BEFORE THE MADURAI BENCH OF MADRAS HIGH COURTDATED: 16.09.2020 CORAM THE HONOURABLE MR.JUSTICE G.R.SWAMINATHANW.P.(MD)No.11818 of 2020and W.M.P.(MD)Nos.10228 and 10229 of 2020 Virudhunagar District Central Co-operative Bank Ltd.,Represented by its General Manager,R.Malligadevi,104/1, Madurai Road,Virudhunagar-626001,Virudhunagar District.... Petitioner Vs. The Income Tax,TDS Ward,Kulamangalam Road,Meenambalpuram,Madurai-625 002. ... Respondent Prayer: Writ petitionis filed under Article 226 of theConstitution of India, to issue a Writ of Certiorari, calling forthe records pertaining to the impugned order dated 12.03.2020 inTAN MRIT01113A, Assessment year 2020-21, DIN & LetterNo.ITBA/COM/F/17/2019-20/1026515267(1)andTANMRIT01113A,Assessment Year 2020-21, dated 12.03.2020, DIN & LetterNo.ITBA/COM/F/17/2019-20/1026514390(1) issued by the respondentand quash the same as illegal, arbitrary, baseless and withoutjurisdiction. O R D E R Heard the learned counsel on either side. By consent of bothparties, this writ petition is taken up for final disposal at theadmission stage itself. 2.The petitioner is a Co-operative Bank. The respondent hadissued the impugned order calling upon the petitioner to pay acertain amount of money on the ground that the petitioner had notfollowed the statutory requirements set out in Section 194N of theIncome Tax Act. It cannot be in dispute that the case on handis squarely covered by the earlier order dated 27.07.2020 passedby this Court in W.P.(MD)No.6102 of 2020.https://hcservices.ecourts.gov.in/hcservices/ W.P.(MD)No.11818 of 2020 3.The learned Standing Counsel states that the Department isproposing to challenge the said order before the Hon'ble DivisionBench. 4.Subject to the outcome of the same, the order impugned inthis writ petition is quashed. The writ petition is allowed onthe same lines as mentioned above. No costs. Consequently,connected miscellaneous petitions are closed. Sd/- Assistant Registrar (CS-I) / /2020Sub Assistant Registrar(CS) rmi Note: In view of the present lock down owing to COVID-19 pandemic, 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 bethe responsibility of the advocate/litigant concerned. To:The Income Tax,TDS Ward,Kulamangalam Road,Meenambalpuram,Madurai-625 002. +1 CC to Mrs.S. SRIMATHY, Advocate ( SR-17322[F] dated17/09/2020 ) W.P.(MD)No.11818 of 202016.09.2020 SJ(CO)KM (01.10.2020) 2P 3C https://hcservices.ecourts.gov.in/hcservices/