Madras High Court
Sivagangai District Central ... vs Income Tax Officer on 18 September, 2020
Author: G.R.Swaminathan
Bench: G.R.Swaminathan
W.P.(MD)No.11997 of 2020 and batch
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT
DATED: 18.09.2020
CORAM
THE HONOURABLE MR.JUSTICE G.R.SWAMINATHAN
W.P.(MD)Nos.11997, 12001, 12003, 12005 and 12007 of 2020
and
W.M.P.(MD)Nos.10339, 10340, 10342, 10343, 10344, 10345, 13046,
10347, 10349 and 10350 of 2020
W.P.(MD)No.11997 of 2020:-
Sivagangai District Central Cooperative Bank,
Represented by its General Manager,
K.R.Balaraja, Thiruppathur Branch,
19-C, Vadakku Ratha Veethi,
Karaikudi Road,
Thiruppathur – 623 611. ... Petitioner
Vs.
Income Tax Officer,
TDS Ward,
Kulamanagalm Road,
Meenambalpuram,
Madurai – 625 002. ... Respondent
Prayer: Writ petition is filed under Article 226 of the Constitution of
India, to issue a Writ of Certiorari, calling for the records pertaining to
the impugned order dated 11.03.2020 in TAN MRIS07015B Assessment
Year 2020-201, DIN & Letter No.ITBA/COM/F/17/
2019-20/1026430398(1) and TAN MRIS 07015B, Assessment Year
2020-21, DIN & Letter No.ITBA/COM/F/17/2019-20/1026430062(1),
1/8
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W.P.(MD)No.11997 of 2020 and batch
issued by the respondent and quash the same as illegal, arbitrary, baseless
and without jurisdiction.
For Petitioner : Mr.K.Vinayagan
For Respondent : Mrs.S.Srimathy,
Special Government Pleader
W.P.(MD)No.12001 of 2020:-
Sivagangai District Central Cooperative Bank,
Represented by its General Manager,
K.R.Balaraja, Kalayarkovil Branch,
No.5128, Melaratha Veethi,
Kalayarkovil,
Sivagangai District – 630 551. ... Petitioner
Vs.
Income Tax Officer,
TDS Ward,
Kulamanagalm Road,
Meenambalpuram,
Madurai – 625 002. ... Respondent
Prayer: Writ petition is filed under Article 226 of the Constitution of
India, to issue a Writ of Certiorari, calling for the records pertaining to
the impugned order dated 10.03.2020 in TAN MRIS07003D DIN &
Letter No.ITBA/COM/F/17/2019-20/1026395326(1) and TAN MRIS
070003D, Assessment Year 2020-21, dated 11.03.2020, DIN & Letter
No.ITBA/COM/F/17/2019-20/1026424170(1), issued by the respondent
and quash the same as illegal, arbitrary, baseless and without jurisdiction.
2/8
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W.P.(MD)No.11997 of 2020 and batch
For Petitioner : Mr.K.Vinayagan
For Respondent : Mrs.S.Srimathy,
Special Government Pleader
W.P.(MD)No.12003 of 2020:-
Sivagangai District Central Cooperative Bank,
Represented by its General Manager,
K.R.Balaraja, Eriyur Branch,
126, South Car Street, Eriyur,
Thiruppathur Taluk,
Sivagangai District – 630 566. ... Petitioner
Vs.
Income Tax Officer,
TDS Ward,
Kulamanagalm Road,
Meenambalpuram,
Madurai – 625 002. ... Respondent
Prayer: Writ petition is filed under Article 226 of the Constitution of
India, to issue a Writ of Certiorari, calling for the records pertaining to
the impugned order dated 05.03.2020 in TAN MRIS07007A, DIN &
Letter No.ITBA/COM/F/17/2019-20/1026170213(1) and TAN MRIS
070007A, Assessment Year 2020-21, dated 11.03.2020, DIN & Letter
No.ITBA/COM/F/17/2019-20/1026443982(1), issued by the respondent
and quash the same as illegal, arbitrary, baseless and without jurisdiction.
For Petitioner : Mr.K.Vinayagan
For Respondent : Mrs.S.Srimathy,
Special Government Pleader
3/8
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W.P.(MD)No.11997 of 2020 and batch
W.P.(MD)No.12005 of 2020:-
Sivagangai District Central Cooperative Bank,
Represented by its General Manager,
K.R.Balaraja, Ilayangudi Branch,
5, Bharathiyar Street,
Ilayangudi, Ilayangudi Taluk,
Sivagangai – 630 702. ... Petitioner
Vs.
Income Tax Officer,
TDS Ward,
Kulamanagalm Road,
Meenambalpuram,
Madurai – 625 002. ... Respondent
Prayer: Writ petition is filed under Article 226 of the Constitution of
India, to issue a Writ of Certiorari, calling for the records pertaining to
the impugned order dated 11.03.2020 in TAN MRIS07017D Assessment
Year 2020-21, DIN & Letter
No.ITBA/COM/F/17/2019-20/1026433181(1) and TAN MRIS 07017D,
Assessment Year 2020-21, DIN & Letter
No.ITBA/COM/F/17/2019-20/1026432695(1), issued by the respondent
and quash the same as illegal, arbitrary, baseless and without jurisdiction.
For Petitioner : Mr.K.Vinayagan
For Respondent : Mrs.S.Srimathy,
Special Government Pleader
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W.P.(MD)No.11997 of 2020 and batch
W.P.(MD)No.12007 of 2020:-
Sivagangai District Central Cooperative Bank,
Represented by its General Manager,
K.R.Balaraja, Kallal Branch,
225, Karaikudi Road,
Kallal – 630 305,
Karaikudi Taluk,
Sivagangai District. ... Petitioner
Vs.
Income Tax Officer,
TDS Ward,
Kulamanagalm Road,
Meenambalpuram,
Madurai – 625 002. ... Respondent
Prayer: Writ petition is filed under Article 226 of the Constitution of
India, to issue a Writ of Certiorari, calling for the records pertaining to
the impugned order dated 11.03.2020 in TAN MRIS07017D Assessment
Year 2020-21, DIN & Letter
No.ITBA/COM/F/17/2019-20/1026434106(1) and TAN MRIS 07012F,
Assessment Year 2020-21, DIN & Letter
No.ITBA/COM/F/17/2019-20/1026433828(1), issued by the respondent
and quash the same as illegal, arbitrary, baseless and without jurisdiction.
For Petitioner : Mr.K.Vinayagan
For Respondent : Mrs.S.Srimathy,
Special Government Pleader
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W.P.(MD)No.11997 of 2020 and batch
COMMONORDER
Heard the learned counsel appearing for the petitioner and the learned Special Government Pleader appearing for the respondent.
2.It is not in dispute that the case on hand is covered by the order dated 27.07.2020 made in W.P.(MD)No.6102 of 2020 and etc., batch. Following the said order, the orders impugned in these writ petitions are quashed and the writ petitions are allowed.
3.The learned standing counsel for the respondent informs the Court that the department is proposing to challenge the aforesaid order dated 27.07.2020. If such an appeal is filed, the case of the petitioners would abide by the outcome of the said appeal. No costs. Consequently, connected miscellaneous petitions are closed.
18.09.2020 Index : Yes / No Internet : Yes/ No ias 6/8 http://www.judis.nic.in W.P.(MD)No.11997 of 2020 and batch Note: In view of the present lock down owing to COVID-19 pandemic, a web copy of the order may be utilized for official purposes, but, ensuring that the copy of the order that is presented is the correct copy, shall be the responsibility of the advocate/litigant concerned. To:-
Income Tax Officer, TDS Ward, Kulamanagalm Road, Meenambalpuram, Madurai – 625 002.7/8
http://www.judis.nic.in W.P.(MD)No.11997 of 2020 and batch G.R.SWAMINATHAN,J.
ias W.P.(MD)Nos.11997, 12001, 12003, 12005 and 12007 of 2020 18.09.2020 8/8 http://www.judis.nic.in