Wp(C)/33837/2009 Of The Kuttiyeri Service Co-Op. Bank v. The Income Tax Officer, C.i.b., Kozhikod

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM WEDNESDAY, THE 23RD DECEMBER 2009 / 2ND POUSHA 1931 WP(C).No. 33837 of 2009(Y) -------------------------------------- PETITIONER(S): ----------------------- 1. THE KUTTIYERI SERVICE CO-OPERATIVE BANK LTD, KUTTIYERI, KANNUR DISTRICT REPRESENTED BY ITS SECRETARY 2. THE KOOTTUMUGHAM SERVICE CO-OP. BANK LTD KOOTTUMUGHAM, KANNUR DISTRICT REPRESENTED BY ITS SECRETARY BY ADV. MR.M.SASINDRAN, MR.JOHNY THOMAS. RESPONDENT(S): ------------------------- 1. THE INCOME TAX OFFICER, C.I.B OFFICE OF THE ASSISTANT DIRECTOR OF INCOME TAX (INV) KOZHIKODE. 2. THE ASSISTANT DIRECTOR OF INCOME TAX (INV.) AYAKAR BHAVAN, NORTH BLOCK, KOZHIKODE. 3. THE COMMISSIONER OF INCOME TAX (CIB) COCHIN., ERNAKULAM. 4. UNION OF INDIA, REPRESENTED BY ITS SECRETARY TO GOVERNMENT OF INDIA, MINISTRY OF FINANCE, NEW DELHI. R1 TO R3 BY ADV. MR.JOSE JOSEPH, SC. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 23/12/2009,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: rs. C.K. ABDUL REHIM, J.- - - - - - - - - - - - - - - - - - - - - - -W.P.(C)No. 33837 of 2009 - - - - - - - - - - - - - - - - - - - - - - - Dated this the 23[rd] day of December, 2009 J U D G M E N T 1.Petitioner is challenging validity of Section 133(6) of the Income Tax Act, 1961 to the extent it empowersthe authorities concerned to call for information from theService Co-operative Bank constituted under the provisionsof the Kerala Co-operative Societies Act. Exts.P1 & P2notices issued in this regard are also under challenge. Theissue involved in this writ petition now stands covered byjudgment of a Division Bench of this court in W.A.No.2333/2009 and connected cases (Judgment dated24.11.2009). While upholding validity of notice issuedunder Section 133 (6) against Co-operative Societies, theDivision Bench had granted time to the petitioners thereinto furnish the required details, till 31.01.2010. In the saiddecision similarly situated societies were also given liberty W.P.(C)No. 33837 of 2009 to approach the officer concerned who had issued such notices raising objection on the basis that there is no priorapproval from the Director/Commissioner of Income Taxwith respect to seeking such informations. 2.I am of the view that since the matter is coveredunder the judgment cited supra, this writ petition can bedisposed of granting identical reliefs. Therefore thepetitioners are permitted to furnish information requiredunder Exts.P1 & P2 before 31.01.2010. The petitioners willbe at liberty to seek clarification regarding approval fromthe Director/Commissioner. C.K. ABDUL REHIM JUDGE shg/