Wp(C)/13922/2009 Of N.rajeevan v. Income Tax Officer

THE HONOURABLE MR.JUSTICE A.M.SHAFFIQUE WEDNESDAY, THE 17TH DAY OF AUGUST 2016/26TH SRAVANA, 1938 WP(C).No. 13922 of 2009 (I) ---------------------------- PETITIONER(S):------------- 1. N.RAJEEVAN, SECRETARY-IN-CHARGE, CHITTARIPARAMBA SERVICE CO-OPERATIVE BANK, CHITTARAIPARAMBA P.O., KANNUR. CHITTARAIPARAMBA P.O., KANNUR. 2. P.V. SUGATHAN, BRANCH MANAGER, CHITTARIPARAMBA SERVICE CO-OPERATIVE BANK, MANANTHERI BRANCH, KANNUR. CHITTARIPARAMBA SERVICE CO-OPERATIVE BANK, MANANTHERI BRANCH, KANNUR. 3. K.P. BALAKRISHNAN (RETIRED SECRETARY), PRASANTHI,AYYAPPANTHODU, MANGATTIDOM, KANNUR-670 643. 4. K.V. RAJEEV, INTERNAL AUDITOR, CHITTARIPARAMBA SERVICE CO-OPERATIVE BANK, CHITTARIPARAMBA P.O., KANNUR. CHITTARIPARAMBA SERVICE CO-OPERATIVE BANK, CHITTARIPARAMBA P.O., KANNUR. 5. C.MOHANDAS, ACCOUNTANT, CHITTARIPARAMBA SERVICE CO-OPERATIVE BANK, CHITTARIPARAMBA P.O., KANNUR. BY ADVS.SRI.V.G.ARUN SRI.T.R.HARIKUMAR RESPONDENT(S): -------------- 1. INCOME TAX OFFICER (TDS), AAYAKAR BHAVAN, KANNUR-1. AAYAKAR BHAVAN, KANNUR-1. 2. UNION OF INDIA, REPRESENTED BY THE SECRETARY, MINISTRY OF FINANCE, NEW DELHI. 3. THE REGISTRAR OF CO-OPERATIVE SOCIETIES, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM. GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM. 4. STATE OF KERALA, REPRESENTED BY THE SECRETARY, CO-OPERATIVE DEPARTMENT (C), GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM. SECRETARY, CO-OPERATIVE DEPARTMENT (C), GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM. 5. CHITTARIPARAMBU SERVICE CO-OPERATIVE BANK, REPRESENTED BY THE SECRETARY, CHITTARIPARAMBA P.O., KANNUR. BANK, REPRESENTED BY THE SECRETARY, CHITTARIPARAMBA P.O., KANNUR. R1 & R2 BY ADV. SRI.N.NAGARESH, ASSISTANT SOLICITOR GENERALSRI.JOSE JOSEPH, SC, FOR INCOME TAXSRI.JOSE JOSEPH, SC, FOR INCOME TAX R3 & R4 BY GOVERNMENT PLEADER SMT.LILLY K.T. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 17-08-2016, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: APPENDIX PETITIONER(S)' EXHIBITS ----------------------- P1TRUE COPY OF THE NOTICE ALONG WITH THE PROFORMA F.NO.ITO(TDS)/KNR/2008-09 DTD.6.8.2008 ISSUED BY THE 1ST RESPONDENT.(TDS)/KNR/2008-09 DTD.6.8.2008 ISSUED BY THE 1ST RESPONDENT. P2TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2007-08ISSUED BY THE 1ST RESPONDENT.ISSUED BY THE 1ST RESPONDENT. P3 TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2008-09ISSUED BY THE 1ST RESPONDENT.ISSUED BY THE 1ST RESPONDENT. P4TRUE COPY OF THE INTERIM ORDER DTD.31.3.2009. RESPONDENT(S)' EXHIBITS: ------------------------ NIL //TRUE COPY// P.S.TO JUDGE A.M.SHAFFIQUE, J * * * * * * * * * * * * W.P.C.No.13922 of 2009 ---------------------------------------- Dated this the 17[th] day of August 2016 J U D G M E N T This writ petition is filed by certain employees/retiredemployees of a Co-operative Bank challenging deduction underSection 80(c) of the Income Tax Act for remittance to contributoryProvident Fund under Section 61 of the Kerala Co-operativeSocieties Act. 2.It is submitted that similar writ petition was filed beforethis Court earlier, which came to be dismissed as per thejudgment dated 13/12/2014 in W.P.C.No.17231/2010. Whiledeciding the said case, the learned Single Judge observed that theemployees/retired employees have no locus standi to challengethe same. 3.In the light of the aforesaid finding of the learnedSingle Judge, I do not think that any interference is possible in thismatter. This writ petition is, hence, dismissed. (sd/-) (A.M.SHAFFIQUE, JUDGE)