Kerala High Court
Attingal Educational District ... vs The Assistant Commissioner Of Income ... on 4 April, 2022
Author: Bechu Kurian Thomas
Bench: Bechu Kurian Thomas
WP(C) No.12071/2022 1/2
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS
Monday, the 4th day of April 2022 / 14th Chaithra, 1944
WP(C) NO. 12071 OF 2022(H)
PETITIONER:
ATTINGAL EDUCATIONAL DISTRICT GOVT.SCHOOL TEACHERS CO-OPERATIVE
SOCIETY LTD NO.T 312, REPRESENTED BY ITS SECRETARY, PALACE ROAD,
ATTINGAL P.O., THIRUVANANTHAPURAM DISTRICT,PIN-695 101
RESPONDENTS:
1. THE ASSISTANT COMMISSIONER OF INCOME TAX, OFFICE OF THE ASSISTANT
COMMISSIONER OF INCOME TAX, TDS RANGE , IIIRD FLOOR, AAYAKAR BHAVAN,
KOWDIAR P.O., THIRUVANANTHAPURAM,PIN-695 003
2. THE CENTRAL BOARD OF DIRECT TAXES, REPRESENTED BY ITS CHAIRPERSON,
ROOM NO.143 E, NORTH BLOCK, DEPARTMENT OF REVENUE (CBDT)/MINISTRY OF
FINANCE, GOVERNMENT OF INDIA, NEW DELHI,PIN-110 001
3. UNION OF INDIA, REPRESENTED BY THE SECRETARY TO GOVERNMENT OF
INDIAN, MINISTRY OF FINANCE, NORTH BLOCK, CABINET SECRETARIAT,
RAISANA HILL, NEW DELHI,PIN-110 001
4. THE REGISTRAR OF CO-OPERATIVE SOCIETIES, THIRUVANANTHAPURAM,PIN-695
001
5. STATE OF KERALA, REPRESENTED BY THE SECRETARY TO GOVERNMENT,
DEPARTMENT OF CO-OPERATION, GOVERNMENT SECRETARIAT,
THIRUVANANTHAPURAM,PIN-695 001
6. THE KERALA STATE CO-OPERATIVE BANK, REPRESENTED BY ITS CHIEF
EXECUTIVE OFFICER, P.B.NO.6515, CO-BANK TOWERS, PALAYAM,
THIRUVANANTHAPURAM,PIN-695 033
Writ petition (civil) praying inter alia that in the circumstances
stated in the affidavit filed along with the WP(C) the High Court be
pleased to stay the deduction of tax at source from the interest income
generated out of the deposits by the petitioner maintained with the 6th
respondent, as also from the disbursement of interest to the members of
the petitioner, under section 194A of the Income Tax Act, pending disposal
of the Writ Petition (Civil).
This petition coming on for admission upon perusing the petition and
the affidavit filed in support of WP(C) and upon hearing the arguments of
M/s.T.R.HARIKUMAR, ARJUN RAGHAVAN Advocates for the petitioner, STANDING
COUNSEL for R1 & R2(B/o), ASG OF INDIA for R3(B/o), GOVERNMENT PLEADER for
R4 & R5(B/o) and of SRI.THOMAS ABRAHAM, Advocate for R6(B/o), the court
passed the following:
WP(C) No.12071/2022 2/2
ORDER
Admit.
The learned Standing Counsel for the Income Tax takes notice for R1 and R2. The learned ASGI takes notice for R3. The learned Government Pleader takes notice for R4 and R5. Adv.Thomas Abraham takes notice for R6.
In the meantime, there will be an interim stay as prayed for, until further orders.
Sd/- BECHU KURIAN THOMAS JUDGE 04-04-2022 /True Copy/ Assistant Registrar