Madras High CourtWP(MD)/11997/2020allowed

Sivagangai District Central Cooperative Bank, v. Income Tax Officer

2020-09-18Honourable Mr Justice G.R.Swaminathan4 pages

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:- K.R.Balaraja, Thiruppathur Branch, 19-C, Vadakku Ratha Veethi, Karaikudi Road, Thiruppathur - 623 611.

pertaining to the impugned order dated 11.03.2020 in TAN MRIS07015B Assessment Year 2020-201, DIN & Letter No.ITBA/COM/F/17/ 201920/1026430398(1) and TAN MRIS 07015B, Assessment Year 2020-21, DIN & Letter No.ITBA/COM/F/17/2019-20/1026430062(1), issued by the respondent and quash the same as illegal, arbitrary, baseless and without jurisdiction.

W.P.(MD)No.12001 of 2020:- K.R.Balaraja, Kalayarkovil Branch, No.5128, Melaratha Veethi, Kalayarkovil, Sivagangai District - 630 551.

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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.

W.P.(MD)No.12003 of 2020:- K.R.Balaraja, Eriyur Branch, 126, South Car Street, Eriyur, Thiruppathur Taluk, Sivagangai District - 630 566.

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.

W.P.(MD)No.12005 of 2020:- K.R.Balaraja, Ilayangudi Branch, 5, Bharathiyar Street, Ilayangudi, Ilayangudi Taluk, Sivagangai - 630 702.

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pertaining to the impugned order dated 11.03.2020 in TAN MRIS07017D Assessment Year 2020-21, DIN & Letter No.ITBA/COM/F/17/201920/1026433181(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.

W.P.(MD)No.12007 of 2020:- K.R.Balaraja, Kallal Branch, 225, Karaikudi Road, Kallal - 630 305, Karaikudi Taluk, Sivagangai District.

pertaining to the impugned order dated 11.03.2020 in TAN MRIS07017D Assessment Year 2020-21, DIN & Letter No.ITBA/COM/F/17/201920/1026434106(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.

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C O M M O N O R D E R 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.

Sd/- Assistant Registrar (Records) // True Copy // / /2020 Sub Assistant Registrar(CS) ias 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:- +1 CC to M/s.S. SRIMATHY, Advocate ( SR-17366[F] dated 18/09/2020 ) W.P.(MD)Nos.11997, 12001, 12003, 12005 and 12007 of 2020 18.09.2020 VB (06.10.