Wp/2552/2019 Of v. The Income Tax Officer

IN THE HIGH COURT OF JUDICATURE AT MADRAS THE HON'BLE MR.JUSTICE M.SUNDAR W.P.Nos.2552, 3382, 3389, 3394,3712, 3714, 3718, 3720, 3721,4100, 4376, 4382, 4389, 4477, 4535, 4537, 4540, 4637, 4641,4806, 4821, 4827, 4997, 5006, 5052, 5057, 5060, 5062, 5063,5238, 5243, 5246 and 5249 of 2019 and W.M.P.Nos.2830, 2832, 3663, 3672, 3673, 3675, 3676, 4091, 4094,4100, 4103, 4107, 4109, 4112, 4113, 4115, 4119, 4594, 4597,4916, 4917, 4918, 4919, 4928, 4929, 5058, 5059, 5122, 5123,5125, 5126, 5128, 5129, 5249, 5250, 5252, 5455, 5456, 5475,5476, 5482, 5705, 5710, 5713, 5715, 5755, 5758, 5759, 5761,5763, 5764, 5766, 5767, 5768, 5769, 5947, 5949, 5950, 5951, 5953and 5955 of 2019 No.3324 Nerinjipettai Primary Agricultural co operative credit Society Ltd, Rep by its Secretary S. MURUGESAN Nerinjipettai Anthiyur taluk. ... Petitioner in WP 2552/2019 The Perundurai Primary Agricultural Co-operative Bank Ltd. Rep. by its Secretary No.330 Bhavani Road, Perundurai Erode -638052. PAN. . Erode District. ....Petitioner in WP 3382/2019 AA 520 Veerappampalayam, Primary Agricultural Co operative Society, Limited, Rep.by its Secretary AA 520, Veerappampalayam Arachalur (Via) Erode - 638101 PAN. . ....Petitioner in WP 3389/2019 The Pallipalayam Farmers , Service Co-Operative Society Limited, Rep.by its Secretary S.N. 208 Pallipalayam, Tiruchengode Namakkal - 638006 PAN. ...Petitioner in WP 3394/2019 K.1594 Perumanallur Primary, Agricultural Cooperative credit society Ltd, Rep by its secretary A.Balamani W/o.G.D.Senthil Ganesu No.3/45 Main Road, Perumanallur, Tiruppur District. ... Petitioner in WP 3712/2019 K.2038 Mangalam Primary Agricultural Cooperative credit society Ltd, Rep by its secretary A.Renuka W/o.Gurusamy No.12/4 Om Sakthi Nagar, Krishnapuram, Somanur,Sulur Taluk, Coimbatore. ...Petitioner in WP 3714/2019 K.2043 Andipalayam Primary Agricultural Cooperative Credit Society Ltd. Rep by its Secretary N.Visveswaran S/o. M. Nachimuthu No. 1/ 94 A.Velayudhampalayam, Alagumalai Post.Tiruppur ...Petitioner in WP 3718/2019 K.2051 Vijayapuram Urban Coo perative Credit Society, Rep by its Secretary A.Muthunagai, W/o. M. Shanmugasundaram, No. 42 Thendral Nagar, Vijayapuram, Tiruppur - 641606 ... Petitioner in WP 3720/2019 K.2092 Chettipalayam Primary Agricultural Cooperative credit society Ltd Rep by its secretary S.Sundarraj M/47 S/o.K.Sadayan No.37 Susaiyapuram T.M.C. Colony, Tiruppur. ... Petitioner in WP 3721/2019 K.758 Ikkarai Boluvampatti Primary Agricultural cooperative credit society Ltd, Rep by its secretary, A.Suseela w/o.Maruthachalam, No.4/4A Boluvampatti street, Ramanathapuram, Pooluvapatti, Coimbatore. ... Petitioner in WP 4100/2019 K.1755 Goundampalayam Primar y Agricultural Cooperative Credit Society Ltd. Rep. by its Secretary A.Govindasamy M/47 S/o.Arunachala Gounder No.7/469-29 ALR Nagar Pongalur & Post, Tiruppur. ... Petitioner in WP 4376/2019 K.758 Ikkarai Boluvampatti Primary Agricultural cooperative credit society Ltd, Rep by its secretary, A.Suseela w/o.Maruthachalam, No.4/4A Boluvampatti street, Ramanathapuram, Pooluvapatti, Coimbatore. ... Petitioner in WP 4100/2019 K.1755 Goundampalayam Primar y Agricultural Cooperative Credit Society Ltd. Rep. by its Secretary A.Govindasamy M/47 S/o.Arunachala Gounder No.7/469-29 ALR Nagar Pongalur & Post, Tiruppur. ... Petitioner in WP 4376/2019 9481 Karadivavi Primary Agricultural Cooperative Credit Society Ltd. Rep. by its Secretary M.Booma F/52 W./o. Muthukumarasamy No.2/96 North Street Karadivavi Post Palladam Taluk, Tiruppur. ... Petitioner in WP 4382/2019 K 1621 PONGALUR PRIMARY AGRI CULTURAL Cooperative Credit Society Ltd. Rep. by its Secretary G.Latha devi W/O. Govindasamy No 7/469-29 ALR Nagar Pongalur and post Tiru ppur. ... Petitioner in WP 4389/2019 M/s.Uttukuli and Avinasi Uni on Public Servants Co-op. Thrift and Credit Society Ltd. Rep. by its Secretary 1 T.M.P. Jayalakshmi Complex Vijayamangalam Uthukuli Post, Thiruppur. ... Petitioner in WP 4477/2019 K.1104 Elayamuthur Primary Agricultural Cooperative Credit Society Ltd. Rep. by its Secretary P.Chinnasamy S/o.Periyasamy No. 1/ 358 P.V.Layout S.V.Mills Post S.V.Puraram, Udumalpet, Tiruppur. ... Petitioner in WP 4535/2019 K.680 Dhali Primary Agricultural Cooperative Credit Society Ltd. Rep. by its Secretary V.Shanmugavelu S/o. Venkatachalam No. 20/ 59 Pari Street Earipalayam Udumalpet Taluk. ... Petitioner in WP 4537/2019 K.1140 Jallipatti Primary Agricultural Cooperative Credit Society Ltd. Rep. by its Secretary S.Badrudeen S/o. S.Sirajudeen No. 18 Saraswathi Layout Dharapuram Road, Udumalpet. ... Petitioner in WP 4540/2019 K.365 Palappalayam Primary Agricultural Cooperative credit societies Ltd Rep by its secretary S.M.Mesappan S/o. Muthusamy II/90 M.K.S.Parameswarn Illam Kandasamyur Vadakkuthayeerpalayam Chithode, Bhavani Taluk, Erode. ... Petitioner in WP 4637/2019 K.637 Pasur Primary Agricultural Cooperative credit societies Ltd Rep by its president S.Ashokkumar S/o. Sengottaian Mettupudur Pasur post, Erode District. ... Petitioner in WP 4641/2019 No. 3210 Theethipalayam Primary Agricultural Cooperative Credit Society Ltd. Rep. by its Secretary S.Surendiran No. 10 Kamatchiamman Koil Street Thondamuthur Coimbatore. ... Petitioner in WP 4806/2019 No.8729 Keelvani Primary Agricultural Cooperative Credit Society Ltd. Rep. by its Secretary A.Mohan . Cooperative Credit Society Ltd. Rep. by its Secretary A.Mohan . S/oAzhagusamy No.471 Andal Nagar Kullampalayam Post Gobi Taluk, Erode. ...Petitioner in WP 4821/2019 K.991 Kondaiyampalaya Primary Agricultural Cooperative Credit Society Ltd. Rep. by its Secretary P.Sivaguru S/o.P.K.Palanisamy, Perumapalayam, Erode Dt. ... Petitioner in WP 4827/2019 A.A.187 Nasiyanur Primary Agricultural Cooperative credit society Ltd Rep by its secretary R.Chinnaraju S/o.Ramasamy Gounder No.59-A Samigoundampalayam, Nasiyranur Post, Erode District. ... Petitioner in WP 4997/2019 The Chithode Farmers service Cooperative Credit Society Ltd. Rep. by its Secretary A.Mohan . S/oAzhagusamy No.471 Andal Nagar Kullampalayam Post Gobi Taluk, Erode. ...Petitioner in WP 4821/2019 K.991 Kondaiyampalaya Primary Agricultural Cooperative Credit Society Ltd. Rep. by its Secretary P.Sivaguru S/o.P.K.Palanisamy, Perumapalayam, Erode Dt. ... Petitioner in WP 4827/2019 A.A.187 Nasiyanur Primary Agricultural Cooperative credit society Ltd Rep by its secretary R.Chinnaraju S/o.Ramasamy Gounder No.59-A Samigoundampalayam, Nasiyranur Post, Erode District. ... Petitioner in WP 4997/2019 The Chithode Farmers service coopertive society Ltd Nadupalayam chithode Erode District Presently called as K.11279 chithode primary Agricultural cooperative credit society Ltd, Rep.by its Secretary, M.Eswaramoorthy, Gangapuram, Chithode, Erode. chithode Erode District Presently called ...Petitioner in WP 5006/2019 DR(L)C.13. Kinathukadavu Co-operative Primary Agriculture and Rural Development Bank Ltd. Rep. by its Secretary S.SenthilKumar Kinathukadavu - 642109. Coimbatore District. ... Petitioner in WP 5052/2019 T.P.Spl. 66 Thenchittur Primary Agricultural Cooperative Credit Society Ltd. Rep. by its Secretary N.SenthilKumar Thenchittur, Somandurai, Pollachi - 642134 Coimbatore District. ... Petitioner in WP 5057/2019 K.97 Kinathukadavu Primary Agricultural Cooperative Credit Society Ltd. Rep. by its Secretary C.Duraisamy, 3rd Street, Anna Nagar, Kinathukadavu - 642109 Kinathukadavu Taluk. Coimbatore District. .... Petitioner in WP 5060/2019 T.P.Spl. 49 Samathur Primary Agricultural Cooperative Credit Society Ltd. Rep. by its Secretary N.SenthilKumar S.Poonapuram Road Samathur - 642123 Pollachi Taluk Coimbatore. ... Petitioner in WP 5062/2019 K 142 Angalakurichi Primary Agricultural Cooperative Credit Society Ltd. Rep. by its Secretary A.K.Kalimuthu Angalakurichi - 642007. Pollachi Taluk, Coimbatore District. ...Petitioner in WP 5063/2019 C.C.2341 Perur Chettipalaym Primary Agricultural Cooperative Credit Society Ltd. Rep. by its Secretary R. Ananthan Arumuga Goundanur Perur Chettipalayam Post Coimbatore. ... Petitioner in WP 5238/2019 A.A.284, Mylambadi Primary Agircultural, Cooperative Credit Society Ltd. Rep. by its President, K.R.Muthusamy, S/o. Ravutha Gounder, No.250, Kannadipalayam Post, Mylambadi, Bhavani Taluk, Erode....Petitioner in WP 5243/2019 K.4442 Pethampalayam Primary Agricultural Cooperative Credit Society Ltd. Rep. by its President R.Shanmugasundarm, Elayampalayam, Kovilpalayam Post, Kanjikoil Perundurai, Erode. ... Petitioner in WP 5246/2019 A.A.511 Kandappagoundenvalasu Primary Agricultural Cooperative Credit Society Ltd. Rep. by its Secretary D.Mohanasundaram No. 11 Kandappa Gounden Valasu and Post Chennimalai, Erode. ...Petitioner in WP 5249/2019 -Vs- The Income Tax Officer/The Assistant Commissioner of Income Tax, Ward 2 (1) /Ward 2 (2)/Ward 2(3), Range-2/Ward2(5) Erode, Income tax Office, No.15, Gandhiji road, Erode District...Respondent in WP Nos.2552, 3382,3389, 4637, 4641, 4821, 4827, 4997, 5006, 5243, 5246, and 5249 of 2019. The Assistant Commissioner of Income Tax Circle - 1, Namakkal - 637 001. ... Respondent in WP No.3394 of 2019 The Income Tax Officer Ward 2/Ward 1(4)/Ward2(3)/Ward1(2), /Ward2(2)/Ward2(4) TPR, Income tax Office, Ward 2/Ward 1(4)/Ward2(3)/Ward1(2), No.121, 60 Feet Road, The Income Tax Officer/The Assistant Commissioner of Income Tax, Ward 2 (1) /Ward 2 (2)/Ward 2(3), Range-2/Ward2(5) Erode, Income tax Office, No.15, Gandhiji road, Erode District...Respondent in WP Nos.2552, 3382,3389, 4637, 4641, 4821, 4827, 4997, 5006, 5243, 5246, and 5249 of 2019. The Assistant Commissioner of Income Tax Circle - 1, Namakkal - 637 001. ... Respondent in WP No.3394 of 2019 The Income Tax Officer Ward 2/Ward 1(4)/Ward2(3)/Ward1(2), /Ward2(2)/Ward2(4) TPR, Income tax Office, Ward 2/Ward 1(4)/Ward2(3)/Ward1(2), No.121, 60 Feet Road, Tiruppur, 641 602. ... Respondent in WP Nos.3712, 3714,3718, 3720, 3721, 4376, 4382,4389, 4477, 4535 4537 and 4540 of 2019. The Income Tax Officer, Non Corp.Ward 4(2) ,CBE, No.63, Race Course Road, Coimbatore - 641 101. ... Respondent in WP Nos.4100, 4806, and 5238 of 2019 The Income Tax Officer,Ward 1,Pollachi, No.112, Alagappa Layout,Venkatesa Colony, Pollachi-642 001. ...Respondent in WP No.5052, 5057, 5060, 5062, 5063 Writ Petition Filed under Article 226 of the Constitution ofIndia praying to issue a Writ of Certiorari calling for theentire records relating to the impugned assessment order passedin order No ITBA/AST/S/143(3)/2018-19/1014509003(1) and theDemand Notice in No.ITBA/ AST/S/156/2018-19/1014509033(1) bothon the file of the respondent dated 22-12-2018 Writ Petition Filed under Article 226 of the Constitution ofIndia praying to issue a Writ of Certiorari calling for therecords of the Respondent herein in order No. ITBA/AST/S/143(3)2018-19/1014556606(1) passed by the respondent for theAssessment year 2016-2017 and quash the order dated 24/12/2018passed therein. Writ Petition Filed under Article 226 of the Constitution ofIndia praying to issue a Writ of Certiorari calling for therecords of the Respondent herein in order No. ITBA/AST/ S/ 143(3)/ 2018-19/ 1014657509(1) passed by the respondent for theAssessment year 2016-2017 and quash the order dated 29.12.2018passed therein https://hcservices.ecourts.gov.in/hcservices/ Prayer in WP No.3394 of 2019: Writ Petition Filed under Article 226 of the Constitution ofIndia praying to issue a Writ of Certiorari call for the recordsof the Respondent herein in order No. ITBA/ AST/ S/ 143(3)/2018-19/ 1014587992(1) passed by the respondent for theAssessment year 2016-2017 and quash the order dated 29.12.2018passed therein Prayer in WP No.3712 of 2019: Writ Petition Filed under Article 226 of the Constitution ofIndia praying to issue a Writ of Certiorari Call for the entirerecords relating to the impugned order passed by the respondentin Order No.ITBA / AST / S / 143 (3) / 2018-19 / 1014429866 (1)dated 20.12.2018 and quash the same Prayer in WP No.3714 of 2019: Writ Petition Filed under Article 226 of the Constitution ofIndia praying to issue a Writ of Certiorari Call for therecords relating to the impugned order passed by the respondentin Order No.ITBA / AST / S / 143 (3) / 2018-19 / 1014593051 (1)dated 26.12.2018 Prayer in WP No.3718 of 2019: Writ Petition Filed under Article 226 of the Constitution ofIndia praying to issue a Writ of Certiorari Calling for theentire records relating to the impugned order passed by therespondent in Order No. ITBA/ AST/ S/ 143 (3)/ 2018-19/1014594606 (1) dated 26.12.2018 Prayer in WP No.3720 of 2019: Writ Petition Filed under Article 226 of the Constitution ofIndia praying to issue a Writ of Certiorari Calling for theentire records relating to the impugned order passed by therespondent in Order No. ITBA/ AST/ S/ 143 (3)/ 2018-19/1014594884 (1) dated 26.12.2018 Prayer in WP No.3721 of 2019: Writ Petition Filed under Article 226 of the Constitution ofIndia praying to issue a Writ of Certiorari Calling for the Prayer in WP No.3718 of 2019: Writ Petition Filed under Article 226 of the Constitution ofIndia praying to issue a Writ of Certiorari Calling for theentire records relating to the impugned order passed by therespondent in Order No. ITBA/ AST/ S/ 143 (3)/ 2018-19/1014594606 (1) dated 26.12.2018 Prayer in WP No.3720 of 2019: Writ Petition Filed under Article 226 of the Constitution ofIndia praying to issue a Writ of Certiorari Calling for theentire records relating to the impugned order passed by therespondent in Order No. ITBA/ AST/ S/ 143 (3)/ 2018-19/1014594884 (1) dated 26.12.2018 Prayer in WP No.3721 of 2019: Writ Petition Filed under Article 226 of the Constitution ofIndia praying to issue a Writ of Certiorari Calling for the https://hcservices.ecourts.gov.in/hcservices/ entire records relating to the impugned order passed by therespondent in Order No.ITBA / AST / S / 143 (3) /2018-19 /1014606291 (1) dated 27.12.2018 Prayer in WP No.4100 of 2019: Writ Petition Filed under Article 226 of the Constitution ofIndia praying to issue a Writ of Certiorari Calling for theentire records relating to the impugned order passed by therespondent in Order No.ITBA / AST / S / 143 (3) / 2018-19/1014279348 (1) dated 14.12.2018 Prayer in WP No.4376 of 2019: Writ Petition Filed under Article 226 of the Constitution ofIndia praying to issue a Writ of Certiorari Calling for theentire records Calling for the entire records relating to theimpugned order passed by the respondent in orderNo.ITBA/AST/S/143(3)/2018-19/1014403170(1) dated 19.12.2018 Prayer in WP No.4382 of 2019: Writ Petition Filed under Article 226 of the Constitution ofIndia praying to issue a Writ of Certiorari Calling for theentire records relating to the impugned order passed by therespondent in order No.ITBA/AST/S/143(3)/2018-19/1014403486(1)dated 19.12.2018 Prayer in WP No.4389 of 2019: Writ Petition Filed under Article 226 of the Constitution ofIndia praying to issue a Writ of Certiorari Calling for theentire records relating to the impugned order passed by therespondent in order No.ITBA/AST/S/143(3)/2018-19/1014595977(1)dated 26.12.2018 Prayer in WP No.4477 of 2019: Writ Petition Filed under Article 226 of the Constitution ofIndia praying to issue a Writ of Certiorari Call for the recordsof the respondent herein order No.ITBA/AST/S/143(3) 2018-19/1014608013 (1) passed by the respondent for the AssessmentYear 2016-17 and quash the order dated 27/12/2018 Prayer in WP No.4535 of 2019: Writ Petition Filed under Article 226 of the Constitution ofIndia praying to issue a Writ of Certiorari Calling for therecords relating to the impugned order passed by the respondent https://hcservices.ecourts.gov.in/hcservices/ in Order No. ITBA/ AST/ S/ 143(3)/ 2018-19/ 1014568833(1) dated25.12.2018 Prayer in WP No.4537 of 2019: Writ Petition Filed under Article 226 of the Constitution ofIndia praying to issue a Writ of Certiorari Calling for therecords relating to the impugned order passed by the respondentin Order No. ITBA/ AST/ S/ 143(3)/ 2018-19/ 1014572342(1) dated25.12.2018 Prayer in WP No.4540 of 2019: Writ Petition Filed under Article 226 of the Constitution ofIndia praying to issue a Writ of Certiorari Calling for theentire records relating to the impugned order passed by therespondent in Order No. ITBA/ AST/ S/ 143(3)/ 2018-19/1014601316(1) dated 25.12.2018 Prayer in WP No.4637 of 2019: Writ Petition Filed under Article 226 of the Constitution ofIndia praying to issue a Writ of Certiorari calling for theentire records relating to the impugned order passed by therespondent in ORder No.ITBA / AST / S / 143 (3) /2018-19 /1014556626(1) dated 24.12.2018 Prayer in WP No.4641 of 2019: Prayer in WP No.4540 of 2019: Writ Petition Filed under Article 226 of the Constitution ofIndia praying to issue a Writ of Certiorari Calling for theentire records relating to the impugned order passed by therespondent in Order No. ITBA/ AST/ S/ 143(3)/ 2018-19/1014601316(1) dated 25.12.2018 Prayer in WP No.4637 of 2019: Writ Petition Filed under Article 226 of the Constitution ofIndia praying to issue a Writ of Certiorari calling for theentire records relating to the impugned order passed by therespondent in ORder No.ITBA / AST / S / 143 (3) /2018-19 /1014556626(1) dated 24.12.2018 Prayer in WP No.4641 of 2019: Writ Petition Filed under Article 226 of the Constitution ofIndia praying to issue a Writ of Certiorari calling for theentire records relating to the impugned order passed by therespondent in ORder No.Nil dated 31.12.2018 Prayer in WP No.4806 of 2019: Writ Petition Filed under Article 226 of the Constitution ofIndiapraying to issue a Writ of Certiorari Calling for theentire records relating to the impugned order passed by therespondent in Order No. ITBA/ AST/ S/ 143(3)/ 2018-19/1014272900(1) dated 14.12.2018 Prayer in WP No.4821 of 2019: Writ Petition Filed under Article 226 of the Constitution ofIndiapraying to issue a Writ of Certiorari calling for theentire records relating to the impugned order passed by therespondent in Order No. ITBA/ AST/ S/ 143(3)/ 2018- 19/1014551677(1) dated 24.12.2018 Prayer in WP No.4827 of 2019: Writ Petition Filed under Article 226 of the Constitution ofIndia praying to issue a Writ of Certiorari Calling for theentire records relating to the impugned order passed by therespondent in Order No. Nil dated 31.12.2018 Prayer in WP No.4997 of 2019: Writ Petition Filed under Article 226 of the Constitution ofIndiapraying to issue a Writ of Certiorari Calling for theentire records relating to the impugned order passed by therespondent in order No.ITBA / AST /S / 143(3) / 2018-19/1014656913(1) dated 29.12.2018 Prayer in WP No.5006 of 2019: Writ Petition Filed under Article 226 of the Constitution ofIndia praying to issue a Writ of Certiorari Calling for theentire records relating to the impugned order passed by therespondent in order No.ITBA / AST /S / 143(3) / 2018-19/1014657015(1) dated 29.12.2018 Prayer in WP No.5052 of 2019: Writ Petition Filed under Article 226 of the Constitution ofIndia praying to issue a Writ of Certiorari Calling for theentire records relating to the impugned order passed by therespondent in Order No. ITBA/ AST/ S/ 143(3)/ 2018-19/1014636080(1) dated 28.12.2018 Prayer in WP No.5057 of 2019: Writ Petition Filed under Article 226 of the Constitution ofIndia praying to issue a Writ of Certiorari Calling for theentire records relating to the impugned order passed by therespondent in Order No. ITBA/ AST/ S/ 143(3)/ 2018-19/1014632154(1) dated 28.12.2018 Prayer in WP No.5060 of 2019: Writ Petition Filed under Article 226 of the Constitution ofIndia praying to issue a Writ of Certiorari Calling for theentire records relating to the impugned order passed by therespondent in Order No. ITBA/ AST/ S/ 143(3)/ 2018-19/1014624998(1) dated 28.12.2018 Prayer in WP No.5062 of 2019: Writ Petition Filed under Article 226 of the Constitution ofIndia praying to issue a Writ of Certiorari Calling for theentire records relating to the impugned order passed by therespondent in Order No. ITBA/ AST/ S/ 143(3)/ 2018-19/1014624731(1) dated 28.12.2018 Prayer in WP No.5063 of 2019: Writ Petition Filed under Article 226 of the Constitution ofIndia praying to issue a Writ of Certiorari Calling for theentire records relating to the impugned order passed by therespondent in Order No. ITBA/ AST/ S/ 143(3)/ 2018-19/1014632014(1) dated 28.12.2018 Prayer in WP No.5238 of 2019: Prayer in WP No.5062 of 2019: Writ Petition Filed under Article 226 of the Constitution ofIndia praying to issue a Writ of Certiorari Calling for theentire records relating to the impugned order passed by therespondent in Order No. ITBA/ AST/ S/ 143(3)/ 2018-19/1014624731(1) dated 28.12.2018 Prayer in WP No.5063 of 2019: Writ Petition Filed under Article 226 of the Constitution ofIndia praying to issue a Writ of Certiorari Calling for theentire records relating to the impugned order passed by therespondent in Order No. ITBA/ AST/ S/ 143(3)/ 2018-19/1014632014(1) dated 28.12.2018 Prayer in WP No.5238 of 2019: Writ Petition Filed under Article 226 of the Constitution ofIndia praying to issue a Writ of Certiorari Calling for theentire records Calling for the entire records relating to theimpugned order passed by the respondent in Order No. ITBA/ AST/S/ 143(3)/ 2018-19/ 1014180907(1) dated 11.12.2018 Prayer in WP No.5243 of 2019: Writ Petition Filed under Article 226 of the Constitution ofIndia praying to issue a Writ of Certiorari Calling for theentire records Calling for the entire records relating to theimpugned order passed by the respondent in Order No. ITBA/ AST/S/ 143(3)/ 2018-19/ 1014574623(1) dated 26.12.2018 Prayer in WP No.5246 of 2019: Writ Petition Filed under Article 226 of the Constitution ofIndia praying to issue a Writ of Certiorari Calling for theentire records Calling for the entire records relating to theimpugned order passed by the respondent in Order No. Nil dated30.12.2018 Prayer in WP No. 5249 of 2019: Writ Petition Filed under Article 226 of the Constitution ofIndia praying to issue a Writ of Certiorari Calling for theentire relating to the impugned order passed by the respondentin Order No. Nil dated 31.12.2018 https://hcservices.ecourts.gov.in/hcservices/ For Petitioner:Mr.V.Elangovan(W.P.2552/19)Mr.C.Prakasam(W.P. Nos.3712,3714,3718,4537,4535,3718,4540,3720,3721,5006,4997,4827,5249,5246,5243,4821,5238,4806,5063,5062,5060,5057 and 4641 of 2019 M/s.R.Hemalatha W.P.Nos.4637, 5052,4100,4376/19Mr.B.RaveendranW.P.Nos.3382, 3389, 3394 & 4477/19Mr.N.PavithranW.P Nos.4382 and 4389 of 2019For Respondents:M/s.A.P.Srinivas Standing Counsel (in all Wps) M/s.A.N.R.JayaprathapS.C for Respondentin W.P.4806 of 2019C O M M O N O R D E R This common order will dispose of all these 33 writpetitions. There is no disputation or disagreement before thisCourt and between the parties that all these 33 writ petitionsare covered by an earlier order dated 18.06.2019 made by thisCourt in W.P.Nos.16868, 16877, 16882 and 16893 of 2019, which inturn was made by following an earlier common order dated11.06.2019 made by this Court in W.P.Nos.15651/2019 etc., (fivewrit petitions). 2. To be noted, all these writ petitions turn on Section 80Pof 'Income Tax Act, 1961' ('IT Act' for brevity). 3. For the sake of convenience, clarity and ease ofreference, most relevant paragraphs in the aforesaid earlierorder dated 11.06.2019 in W.P.Nos.15651 of 2019 etc., (five writpetitions) are extracted and reproduced infra. Most relevantparagraphs in the said order are paragraphs Nos.6 to 19 whichread as follows:'6. Short facts imperative for disposal of thesefive writ petitions by this common order are as https://hcservices.ecourts.gov.in/hcservices/ follows: a) Writ petitioners in each of the fivewrit petitions are Cooperative Societies. 2. To be noted, all these writ petitions turn on Section 80Pof 'Income Tax Act, 1961' ('IT Act' for brevity). 3. For the sake of convenience, clarity and ease ofreference, most relevant paragraphs in the aforesaid earlierorder dated 11.06.2019 in W.P.Nos.15651 of 2019 etc., (five writpetitions) are extracted and reproduced infra. Most relevantparagraphs in the said order are paragraphs Nos.6 to 19 whichread as follows:'6. Short facts imperative for disposal of thesefive writ petitions by this common order are as https://hcservices.ecourts.gov.in/hcservices/ follows: a) Writ petitioners in each of the fivewrit petitions are Cooperative Societies. b) Writ petitioners claim that they areentitled to the benefit of Section 80P of the'Income Tax Act, 1961' ['IT Act' for the sakeof brevity] c) Respondent has issued notices underSection 148 of IT Act.d) These notices under Section 148 of ITAct issued to each of the writ petitioners havebeen assailed in each writ petitions and thesenotices shall be referred to as 'impugnednotice' in singular and 'impugned notices' inplural.e) Impugned notices have been issued onthe basis that there has been income that hasescaped assessment within the meaning ofSection 147 of IT Act for various previousAssessment years as set out in the respectivenotices.f) Predicated on Section 147, the impugnednotices which are under Section 148, call uponthe writ petitioner assessees to file returnsfor the Assessment years mentioned therein.g) Contending that a Hon'ble DivisionBench of this Court, has held that CooperativeSocieties akin to the writ petitioners areentitled to the benefit of Section 80P, instantwrit petitions have been filed, assailing theimpugned notices. 7. The sheetanchor submission of learnedcounsel for writ petitioner in each of these fivewrit petitions is that a Division Bench of thisHon'ble Court, in an order dated 02.08.2016 made inTax Case Appeal Numbers.484 to 487 and 490 of 2016,has held that Cooperative Societies akin to those ofwrit petitioners are entitled to the benefit ofSection 80P of IT Act.8. Adverting to the aforesaid order of Hon'bleDivision Bench, learned counsel submitted thatquestions of law, which were entertained by theHon'ble Division Bench are adumbrated in paragraph 5of the said order, which reads as follows: '5. Aggrieved by the order of the Income TaxAppellate Tribunal, the appellants have filingthese appeals, on raising the followingsubstantial questions of law:- 1. Whether on the facts and in thecircumstances of the case the Tribunal was rightin holding that the assessee is to be treated asprimary agricultural society and is carrying onthe business of banking or providing creditfacilities to its members and is entitled fordeduction under Section 80P (2) (a) (i) of theIncome Tax Act, 1961 with respect to theinterest received from Class B members who wereinvolved in non-agricultural activity. 2. Whether on the facts and in thecircumstances of the case the Tribunal was rightin holding that the Class B members of theassessee society can be treated as a member ofthe society for the purpose of Section 80P (2)(a) (i) when Class B members do not have theright to participate in the voting and meetingsof the board of the society. 3. Whether on the facts and in thecircumstances of the case the Tribunal was rightin not considering the fact that the assesseewas lending monies for non-agricultural purposeand the provisions of Section 80P (4) and 2(24)(viia). 2. Whether on the facts and in thecircumstances of the case the Tribunal was rightin holding that the Class B members of theassessee society can be treated as a member ofthe society for the purpose of Section 80P (2)(a) (i) when Class B members do not have theright to participate in the voting and meetingsof the board of the society. 3. Whether on the facts and in thecircumstances of the case the Tribunal was rightin not considering the fact that the assesseewas lending monies for non-agricultural purposeand the provisions of Section 80P (4) and 2(24)(viia). The contention of the learned counsel forthe appellant/ Revenue department, is that ClassB members of the respondent societies cannot betreated as members of the assessee societies, asClass B members were not recognised as perrecord and bye-laws of the assessee society, forthe purpose of voting, attending the boardmeeting etc. Therefore, as per Section 80P (4),the benefit under Section 80P cannot be extendedto any cooperative Bank other than a primaryagricultural credit society. The assesseecannot be treated as a credit society for theloan advanced to non-agricultural purposes andso the assessee societies are not entitled forthe benefit under Section 80P (2) (a) (i) readwith 80P (4).' 9. To be noted, all three aforesaid substantialquestions of law pertain to Section 80P of IT Actqua Cooperative Societies. Also to be noted, theaforesaid judgment has been rendered by Hon'bleDivision Bench, in tax case appeals, which areessentially under Section 260A of IT Act. 10. The aforesaid three substantial questionsof law on which the statutory appeals i.e., tax caseappeals were heard out, were answered in favour ofthe assessee and the answer is articulated by theHon'ble Division Bench in Paragraph 8, which readsas follows: '8. In the case of ITO Vs. M/s.Veerakeralam Primary Agricultural Co-operativeCredit Society in ITA No.197/Mds/2013 dated11.02.2014, the Tribunal dismissed the appeal ofthe Revenue. Against the order of the Income TaxAppellate Tribunal, the aforesaid VeerakeralamPrimary Agricultural Co-operative Credit Societyfiled an appeal under Section 260A of the IncomeTax Act, 1961, in T.C.A. Nos. 735, 755 of 2014and 460 of 2015 before this Court. By judgmentdated 05.07.2016, the appeals were dismissed, onthe following reasoning: “13. Sub-section (4) of Section 80P ofthe Income Tax Act, 1961 is extracted below : “(4) The provisions of this section shallnot apply in relation to any co-operative bankother than a primary agricultural creditsociety or a primary co-operative agriculturaland rural development bank.” Explanation – Forthe purposes of this subsection --- (a) “co-operative bank” and “primaryagricultural credit society” shall have themeanings respectively assigned to them in PartV of the Banking Regulation Act, 1949 (10 of1949); (b) “primary co-operative agriculturaland rural development bank” means a societyhaving its area of operation confined to ataluk and the principal object of which is toprovide for long-term credit for agriculturaland rural development activities.” It is seen that the primary object of thesociety is to provide financial accommodationto its members to meet all the agriculturalrequirements and to provide credit facilitiesto the members, as per the bye-laws and aslaid down in Section 5 (cciv) of the BankingRegulation Act, 1949. Further, from the CPTCircular dated 12.03.2008, it is evident thata credit co-operative society is not a co-operative bank, as defined in Part V of theBanking Regulation Act, 1949. The object of a'Co- operative bank' is to accept deposits It is seen that the primary object of thesociety is to provide financial accommodationto its members to meet all the agriculturalrequirements and to provide credit facilitiesto the members, as per the bye-laws and aslaid down in Section 5 (cciv) of the BankingRegulation Act, 1949. Further, from the CPTCircular dated 12.03.2008, it is evident thata credit co-operative society is not a co-operative bank, as defined in Part V of theBanking Regulation Act, 1949. The object of a'Co- operative bank' is to accept deposits from the public, for lending or investment ofmoney. On perusal of the findings of theAppellate Authority as well as the AppellateTribunal, it is categorically made clear thatthe assessee society will not come under theobject of the principal business of a co-operative bank, which is a banking business.The benefit of Section 80P is excluded fordeductions by co-operative banks, whereas theprimary agricultural credit societies areentitled for the said deduction. 14. .... 15. In the recent decision of the KeralaHigh Court, in the case of Chirakkal ServiceCo-operative Bank Ltd., Kannur vs. theCommissioner of Income Tax, reported in (2016)68 taxmann.com.298 (Kerala), the High Courtconsidered similar substantial questions oflaw (Issue No.A) raised by the assessee,regarding the entitlement for exemption undersub section (4) of Section 80P. By consideringthe fact that the assessee is a primaryagricultural society, the Kerala High Courthas answered the substantial question of lawin favour of the assessee and held that theprimaryagriculturalcreditsocieties,registered as such under the KCS Act andclassified so under that Act, including theappellants, are entitled to such exemption.Therefore, the aforesaid decisions isapplicable to the instant case. 16. In the light of the aforesaid factsand circumstances of the case, we are of theview, that the substantial question of lawframed in the instant appeals, is answeredagainst the Revenue. The exception barred outin Section 80P (4) of the Income Tax Act,1961, is applicable to the assessee creditsociety. Hence, the appeals are accordinglydismissed.' 11. There is no disputation or disagreementbefore this Court that the aforesaid order ofHon'ble Division Bench and the ratio therein wouldapply to the writ petitioner in each of these cases. 12. Therefore, it would follow as a naturalsequitur that it would serve no useful purpose inallowing the impugned notices to proceed further asultimately the authorities will stand bound by the https://hcservices.ecourts.gov.in/hcservices/ ratio / rationale laid by the Hon'ble DivisionBench. 13. However, learned counsel for Revenue,raises two submissions in this regard. 14. First submission is on limitation. Thisfirst submission is that the aforesaid order of theHon'ble Division Bench as well as other orderspassed by Hon'ble Division Benches of this Court onthe same aspect i.e., benefit of Section 80P ofIncome Tax Act to Cooperative Societies is beingcarried further to Hon'ble Supreme Court by way ofSpecial Leave Petitions. In other words, it is thespecific case and stated position of the learnedRevenue counsel that the IT department, has notgiven legal quietus to the order, but is agitatingthe matter further by filing Special Leave Petitionsin Hon'ble Supreme Court. 15. Be that as it may, as of today, there is nodisputation that the aforesaid order of Hon'bleDivision Bench has neither been stayed nor reversed.Therefore, it holds the field. 16. Though this could be the end of the matterand this Court would have been inclined to set asidethe impugned notices, this Court takes a slightlydifferent view owing to the second submission madeby learned counsel, which is a crucial aspect of thetrajectory of the hearing today. 15. Be that as it may, as of today, there is nodisputation that the aforesaid order of Hon'bleDivision Bench has neither been stayed nor reversed.Therefore, it holds the field. 16. Though this could be the end of the matterand this Court would have been inclined to set asidethe impugned notices, this Court takes a slightlydifferent view owing to the second submission madeby learned counsel, which is a crucial aspect of thetrajectory of the hearing today. 17. The second submission made by learnedRevenue counsel is that with regard to notices underSection 148 of IT Act particularly with regard tonotices predicated on escaped assessment under 147of IT Act, different periods of limitation have beenprescribed for different circumstances. It may notbe necessary to advert to those aspects in a greatdetail. Suffice to say that three different periodsof limitation have been prescribed for notices akinto the instant notices i.e., notices under Section148 of IT Act and those three periods of limitationsare contained in first proviso to Section 147,Section 149(1)(b) and Section 149(1)(c) of IT Act. 18 Learned Revenue counsel adverting to theaforesaid provisions submitted that it may be toolate in the day for the Revenue to issue noticesunder Section 148 afresh, if they are set aside nowand ultimately if the Revenue succeeds in the Special Leave Petitions, which are said to have beenfiled. 19. To be noted, learned counsel for writpetitioner responding to the aforesaid submissionsubmitted that some of the impugned notices in theinstant writ petitions are in any event barred bylimitation. This Court expresses no opinion on thisplea at this point of time in this order owing tothe nature of the order that is being passed. 4. In the light of the aforesaid undisputed position, thefollowing order is passed: a) All the 33 impugned notices will be kept inabeyance and there will be no further proceedingspursuant to the same until disposal of the SpecialLeave Petitions said to have been filed by respondent /Revenue in Hon'ble Supreme Court against theaforementioned orders of Hon'ble Division Bench of thisCourt particularly orders dated 02.08.2016 in Tax CaseAppeal Nos.484-487 and 490 of 2016. b) Subject to the outcome of the aforesaid SpecialLeave Petitions, i.e., if the Special Leave Petitionsare in favour of the Revenue, the impugned orders willstand revived and law will take its course. If thisscenario unfolds, it is open to the writ petitionerassessee to take all objections and defences availableto section 148 notice including calling for reasons andlimitation. c) If the Special Leave Petitions end in favour ofassessees and if the aforesaid Hon'ble Division Benchorders are confirmed or if the Hon'ble Supreme Courtrefuses to interfere with the orders of the High Court,all the 33 impugned notices will stand set asidewithout further reference to this Court. d) Though obvious it is made clear that this orderpertains to benefit under Section 80P of IT Act quawrit petitioners covered by Hon'ble Division Benchorders against which Revenue submits that SLPs havebeen filed before Hon'ble Supreme Court and therefore,this order will not preclude Revenue from proceedingagainst writ petitioners in a manner known to law withregard to other issues, if any. 5. With the aforesaid directions, all the 33 writ petitionsare disposed of and there will be no order as to costs.Consequently, connected miscellaneous petitions are closed. Sd/- Assistant Registrar(CS V) //True Copy// Sub Assistant Registrar To1. The Income Tax Officer/The Assistant Commissioner of Income Tax, Ward 2 (1) /Ward 2 (2)/Ward 2(3), Range-2/Ward2(5) Erode, Income tax Office, Erode, Income tax Office, No.15, Gandhiji road, Erode District. 5. With the aforesaid directions, all the 33 writ petitionsare disposed of and there will be no order as to costs.Consequently, connected miscellaneous petitions are closed. Sd/- Assistant Registrar(CS V) //True Copy// Sub Assistant Registrar To1. The Income Tax Officer/The Assistant Commissioner of Income Tax, Ward 2 (1) /Ward 2 (2)/Ward 2(3), Range-2/Ward2(5) Erode, Income tax Office, Erode, Income tax Office, No.15, Gandhiji road, Erode District. 2. The Income Tax Officer Ward 2/Ward 1(4)/Ward2(3)/Ward1(2), /Ward2(2)/Ward2(4) TPR, Income tax Office, No.121, 60 Feet Road, Tiruppur, 641 602. Ward 2/Ward 1(4)/Ward2(3)/Ward1(2), /Ward2(2)/Ward2(4) TPR, Income tax Office, No.121, 60 Feet Road, Tiruppur, 641 602. 3. The Income Tax Officer, Non Corp.Ward 4(2) ,CBE, No.63, Race Course Road, Coimbatore - 641 101. 4. The Assistant Commissioner of Income Tax Office Circle - 1, Namakkal - 637 001. 5.The Income Tax Officer,Ward 1,Pollachi, No.112, Alagappa Layout,Venkatesa Colony, Pollachi-642 001. +32 ccs to M/s.A.P.Srinivas, Advocate Sr.53935+1cc to M/s.S.Doraisamy, Advocate Sr.53745+1cc to M/s.B.Raveendran, Advocate Sr.53764+2cc to M/s.N.Pavithran, Advocate Sr.54402, 54403+2cc to M/s.B.Raveendran, Advocate Sr.53766, 53765+1cc to M/s.R.Hemalatha, Advocate Sr.54400 W.P.Nos.2552, 3382, 3389,3394,3712, 3714, 3718, 3720, 3721, 4100, 4376, 4382, 4389, 4477, 4535, 4537, 4540, 4637, 4641, 4806, 4821, 4827, 4997, 5006, 5052, 5057, 5060, 5062, 5063, 5238, 5243, 5246 and 5249 of 2019 rp[co]srg 21/10/2019