Sl(Spl)2 Kannamoochi Primary Agricultural v. Salem District Central Co- Operative Bank Ltd
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 24.01.2025 CORAM :
THE HONOURABLE MR.JUSTICE C.SARAVANAN and W.M.P.Nos.570, 571, 572, 573, 574, 576, 580 and 581 of 2022 W.P.No.535 of 2022 SL(SPL)2 Kannamoochi Primary Agricultural Co-operative Credit Society Limited (PACCS), Represented by its Secretary ... Petitioner Vs.
1.Salem District Central Co-operative Bank Limited, Represented by its General Manager, W.P.No.537 of 2022 S.681 Chinna Thirupathi Urban Co-operative Credit Society Limited, Represented by its Secretary ... Petitioner Vs.
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1.Salem District Central Co-operative Bank Limited, Represented by its General Manager, Head Office, Salem, Tamil Nadu - 636 001.
W.P.No.541 of 2022 S.111 Vanavasi Primary Agricultural Co-operative Credit Society Limited, Represented by its Secretary ... Petitioner Vs.
1.Salem District Central Co-operative Bank Limited, Represented by its General Manager, W.P.No.543 of 2022 S.1308 Ammapet Urban Co-operative Credit Society Limited, Represented by its Secretary ... Petitioner Vs.
1.Salem District Central Co-operative Bank Limited, Represented by its General Manager, Head Office, Salem, Tamil Nadu - 636 001.
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Prayer in all W.Ps: Writ Petitions filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorarified Mandamus, to call for the records of the 1st respondent herein relating to the deduction of TDS during the Financial Year 2021-2022 from the petitioner under Section 194N of the Income Tax Act, 1961, based on the Impugned Circular Na.Ka.No.2416/95/Accts dated 16.03.2021 along with Circular Na.Ka.No.2416/95/Accts 23.03.2021 issued by the 1st respondent and quash the said Impugned Circular and thereby directing the 1st respondent not to deduct TDS from the petitioner under Section 194N of the Income Tax Act, 1961. For Petitioners : Mr.T.Ramesh (In all W.Ps) For Respondents : No appearance (In all W.
Ps) COMMON ORDER Learned counsel for the petitioners fairly concedes that the issue is now covered against the petitioners in terms of the decision of this Court rendered in the case of S-8718 Semmandapatty Primary Agricultural Co-operative Credit Society Limited (PACCS), Represented by its Secretary and others Vs. Salem District Central Co-operative Bank Limited, Represented by its Page No.
General Manager and another in W.P.Nos.2221 of 2022 etc., batch dated 18.11.2022.
2. In view of the above, these Writ Petitions stand dismissed with liberty to the petitioners to approach the Competent Authority of the Government i.e., the Finance Ministry. No costs. Connected Writ Miscellaneous Petitions are closed.
24.01.2025 arb To 1.The General Manager, Salem District Central Co-operative Bank Limited, Page No. 4 of 5
C.SARAVANAN, J.
arb and W.M.P.Nos.570, 571, 572, 573, 574, 576, 580 and 581 of 2022 24.01.2025 Page No. 5 of 5