Kerala High Court
Attingal Educational District Govt. ... vs Assistant Commissioner Of Income Tax on 4 April, 2022
Author: Bechu Kurian Thomas
Bench: Bechu Kurian Thomas
WP(C) No.12075/2022 1/3
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. 12075 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 - 695101.
RESPONDENTS:
1. ASSISTANT COMMISSIONER OF INCOME TAX, OFFICE OF THE ASSISTANT
COMMISSIONER OF INCOME TAX, TDS RANGE, IIIRD FLOOR, AAYAKAR BHAVAN,
KOWDIAR P.O, THIRUVANANTHAPURAM, PIN - 695003.
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 - 110001.
3. UNION OF INDIA, REPRESENTED BY THE SECRETARY TO GOVERNMENT OF INDIA,
MINISTRY OF FINANCE, NORTH BLOCK, CABINET SECRETARIAT, RAISANA HILL,
NEW DELHI - PIN - 110001.
4. THE REGISTRAR OF CO-OPERATIVE SOCIETIES, THIRUVANANTHAPURAM - PIN -
695001.
5. STATE OF KERALA, REPRESENTED BY THE SECRETARY TO GOVERNMENT,
DEPARTMENT OF CO-OPERATION, GOVERNMENT SECRETARIAT,
THIRUVANANTHAPURAM, PIN - 695001.
6. THE KERALA STATE CO-OPERATIVE BANK. REPRESENTED BY ITS CHIEF
EXECUTIVE OFFICER, P.B. NO. 6515, CO-BANK TOWERS, PALAYAM,
THIRUVANANTHAPURAM - PIN - 695033.
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 operation of Exhibit P7 issued by the 6th respondent
and all recoveries pursuant to it, as also to stay the deduction of tax at
source from the accounts of the petitioner maintained with the 6th
respondent, under section 194N 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.12075/2022 2/3
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 WP(C) No.12075/2022 3/3 APPENDIX OF WP(C) 12075/2022 Exhibit P7 A TRUE COPY OF THE NOTICE DATED NIL, ISSUED UNDER SECTION 194N OF THE INCOME TAX ACT, FROM THE ATTINGAL M & E BRANCH OF THE 6TH RESPONDENT TO THE PETITIONER.