S.557 Navapatty Primary Agricultural Co-Operative v. Salem District Central Co-Operative Bank Ltd
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 13.08.2024
CORAM
THE HON'BLE MR.JUSTICE C.SARAVANAN and W.M.P.Nos.2708 and 2710 of 2022 S.557 Navapatty Primary Agricultural Co-operative Credit Society Ltd (PACCS), Represented by its Secretary, Kavericross Navapatty P.O., Mettur Dam Taluk, Salem - 636 452.
... Petitioner Vs.
1. Salem District Central Co-Operative Bank Ltd, Represented by its General Manager, Head Office, Salem - 636 001.
2. Deputy Commissioner of Income Tax, TDS Circle, Coimbatore, 1510, Mayflower Midcity, Tirchy Road, Coimbatore - 641 018.
... Respondents Page No. 1 of 4
Prayer: Writ Petition filed under Article 226 of 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 2021-22, from the Petitioner under Section 194 N of the Income Tax Act, based on the impugned circular Na.Ka.No.2416/95/Accts dated 16.03.2021 along with Circular Na.Ka.No.2416/95/Accts dated 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.
For Petitioner : Mr.T.Ramesh For R1 : No Appearance For R2 : Mr.B.Ramaswamy Senior Standing Counsel
ORDER
When the matter is taken up for hearing, the learned counsel for the Petitioner fairly submits that the issue is now covered against the Petitioner in terms of the decision of this Court in a batch of Writ Petitions starting from W.P.No.2221 of 2022 to W.P.No.14257 of 2022 rendered on 18.11.2022. Page No. 2 of 4
2. In view of the above submission, this Writ Petition stands dismissed. No cost. Consequently, connected Miscellaneous Petitions are closed. 13.08.2024 Index : Yes/No Speaking/Non-speaking Order rgm C.SARAVANAN, J.
rgm Page No. 3 of 4
To
1. Salem District Central Co-Operative Bank Ltd, Represented by its General Manager, Head Office, Salem - 636 001.
2. Deputy Commissioner of Income Tax, TDS Circle, Coimbatore, 1510, Mayflower Midcity, Tirchy Road, Coimbatore - 641 018.
and W.M.P.Nos.2708 and 2710 of 2022 13.08.2024 Page No. 4 of 4