Sivagangai District Central Cooperative Bank, Represented by its General Manager, K.R.Balaraja, Thiruppathur Branch and Sivagangai District Central Cooperative Bank, Represented by its General Manager, K.R.Balaraja, Kalayarkovil Branch and Sivagangai District Central Cooperative Bank, Represented by its General Manager, K.R.Balaraja, Eriyur Branch and Sivagangai District Central Cooperative Bank, Represented by its General Manager, K.R.Balaraja, Ilayangudi Branch and Sivagangai District Central Cooperative Bank, Represented by its General Manager, K.R.Balaraja, Kallal Branch V. Income Tax Officer, TDS Ward, Kulamanagalm Road, Meenambalpuram, Madurai

WP(MD)/11997/2020

AI Insights

The case involves multiple writ petitions filed by the Sivagangai District Central Cooperative Bank against the Income Tax Officer, TDS Ward, Madurai, challenging the legality of certain tax orders issued for the assessment year 2020-21. The petitions were filed under Article 226 of the Constitution of India, seeking a writ of certiorari to quash the orders issued on various dates in March 2020, which were related to tax deductions at source (TDS). The primary contention was that these orders were issued without proper jurisdiction and were arbitrary in nature. The court's decision to quash these orders was based on a similar precedent, indicating a potential systemic issue with the TDS orders being challenged.

• Counselvise Citation: [2020] 140 COUNSELVISE.COM (IT) 795478 (HC-MISC)
• Appeal Type: Others
• Pronouncement Date: 18-09-2020
• Assessment Year: misc
• Other Referred Cases: W.P.(MD)No.6102 of 2020 and etc., batch
• Laws Referred To: Article 226 of the Constitution of India
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: S SRIMATHY
• Assessee Lawyers: K VINAYAGAN
• Keywords: Arbitrary; Baseless; Illegal; Without jurisdiction; Writ of Certiorari
• Section: 226

Judgement Text

"W .P .(MD)No.1 1997 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), 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, Standing Counsel 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 1/4 https://hcservices.ecourts.gov.in/hcservices/ W .P .(MD)No.1 1997 of 2020 and batch 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. For Petitioner : Mr.K.Vinayagan For Respondent : Mrs.S.Srimathy, Standing Counsel 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, Standing Counsel 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. 2/4 https://hcservices.ecourts.gov.in/hcservices/ W .P .(MD)No.1 1997 of 2020 and batch 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, Standing Counsel 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, Standing Counsel 3/4 https://hcservices.ecourts.gov.in/hcservices/ W .P .(MD)No.1 1997 of 2020 and batch 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:- Income Tax Officer, TDS Ward, Kulamanagalm Road, Meenambalpuram, Madurai – 625 002. +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 (06.10.2020) 4P 3C 4/4 https://hcservices.ecourts.gov.in/hcservices/ "