Kerala High Court
The Poomangalam Service Co-Operative ... vs The Commissioner Of Income Tax (T D S) on 23 January, 2025
Author: D K Singh
Bench: D. K. Singh
WP(C) No.10721/2022 1/4 Order Date : 23-01-2025
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE D. K. SINGH
Thursday, the 23rd day of January 2025 / 3rd Magha, 1946
WP(C) NO. 10721 OF 2022
PETITIONER:
THE POOMANGALAM SERVICE CO-OPERATIVE BANK LTD NO.R 712.,
H.O.ARIPALAM POOMANGALAM, THRISSUR DISTRICT, REPRESENTED BY ITS
SECRETARY.
RESPONDENTS:
1. THE COMMISSIONER OF INCOME TAX (T D S) CENTRAL REVENUE BUILDING,
I.S. PRESS ROAD, ERNAKULAM.PIN- 682018.
2. THE INCOME TAX OFFICER, (T.D.S) INCOME TAX DEPARTMENT, SHAKTAN
NAGAR, THRISSUR, PIN 680001.
3. THE KERALA STATE CO-OPERATIVE BANKLTD, COBANK TOWERS,
PALAYAM,THIRUVANANTHAPURAM,, REPRESENTED BY ITS MANAGING DIRECTOR,
PIN-695033
4. THE MNAGER KERALA STATE CO-OPERATIVE BANK LTD, VELLANGALLUR.,
THRISSUR, PIN-680662
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 and implementation of Ext.P3 proceeding of
the 4th respondent and restain the respondents from deducting TDS under
SEction 194 N of the Income Tax on cash withdrawal from the 3rd and 4th
respondent bank, on basis of Ext. P3 proceedings, pending final disposal
of this Writ Petition (Civil).
This Petition again coming on for orders upon perusing the petition
and the affidavit filed in support of WP(C) and this Court's order dated
20/03/2024 and upon hearing the arguments of SRI. O.D. SIVADAS, Advocate
for the petitioner, the court passed the following:
WP(C) No.10721/2022 2/4 Order Date : 23-01-2025
D K SINGH, J.
------------------------------------------
W.P. (C) Nos. 30686/2021; 213, 378, 383, 384, 732, 736, 833, 1383, 1633,
1088, 1943, 2208, 2780, 3734, 4385, 4442, 4996, 5569, 5900, 8026, 8742,
10465, 10480, 10498, 10547, 10692, 10719, 10721, 10731, 10735, 10738,
10741, 10744, 10747, 10787, 10799, 10810, 10818, 10828, 10831, 10845,
10855, 10891, 10936, 10937, 10967, 10968, 11001, 11009, 11035, 11042,
11058, 11072, 11087, 11092, 11096, 11117, 11130, 11135, 11138, 11144,
11149, 11150, 11165, 11186, 11187, 11194, 11203, 11224, 11247, 11248,
11262, 11263, 11271, 11272, 11273, 11301, 11309, 11316, 11323, 11325,
11326, 11327, 11332, 11335, 11342, 11355, 11366, 11371, 11373, 11381,
11407, 11415, 11420, 11440, 11441, 11445, 11446, 11450, 11458, 11467,
11478, 11480, 11487, 11489, 11507, 11530, 11544, 11555, 11558, 11570,
11591, 11599, 11600, 11601, 11605, 11607, 11609, 11616, 11620, 11621,
11627, 11646, 11649, 11654, 11679, 11683, 11684, 11718, 11727, 11728,
11738, 11740, 11760, 11765, 11766, 11768, 11772, 11776, 11780, 11781,
11783, 11784, 11792, 11810, 11848, 11851, 11870, 11884, 11887, 12054,
12057, 12061, 12065, 12076, 12086, 12100, 12102, 12105, 12110, 12123,
12124, 12126, 12145, 12257, 12263, 12351, 12428, 12504, 12545, 12635,
12713, 12744, 12753, 12754, 12759, 13011, 13047, 13112, 13114, 13171,
13184, 13303, 13305, 13318, 13339, 13358, 13364, 13410, 13439, 13492,
13545, 13615, 13687, 13693, 13707, 13720, 13741, 13746, 13760, 13761,
13781, 13797, 13833, 13891, 13895, 13902, 13903, 13912, 13939, 13940,
13996, 14006, 14010, 14014, 14017, 14047, 14061, 14068, 14119, 14122,
14151, 14162, 14195, 14341, 14425, 14559, 14687, 14715, 14806, 14807,
14811, 14832, 14838, 14944, 14960, 15027, 15066, 15438, 15480, 15487,
15518, 15789, 15825, 15828, 15874, 16074, 16243, 16321, 16459, 16598,
16805, 16881, 17323, 17707, 17716, 17796, 18070, 18489, 18690, 20028,
21287, 21639, 21922, 22198, 22339, 22917, 23239, 23780, 24428, 24538,
31251, 41031, 41499/2022; 8943, 25894, 27682, 32580, 36670,
43925/2023; 9194/2024
------------------------------------------
Dated: 23rd January 2025
WP(C) No.10721/2022 3/4 Order Date : 23-01-2025
W.P. (C) Nos. 30686/2021; 213, 378, 383, 384, 732, 736, 833, 1383, 1633, 1088, 1943, 2208, 2780, 3734,
4385, 4442, 4996, 5569, 5900, 8026, 8742, 10465, 10480, 10498, 10547, 10692, 10719, 10721, 10731,
10735, 10738, 10741, 10744, 10747, 10787, 10799, 10810, 10818, 10828, 10831, 10845, 10855, 10891,
10936, 10937, 10967, 10968, 11001, 11009, 11035, 11042, 11058, 11072, 11087, 11092, 11096, 11117,
11130, 11135, 11138, 11144, 11149, 11150, 11165, 11186, 11187, 11194, 11203, 11224, 11247, 11248,
11262, 11263, 11271, 11272, 11273, 11301, 11309, 11316, 11323, 11325, 11326, 11327, 11332, 11335,
11342, 11355, 11366, 11371, 11373, 11381, 11407, 11415, 11420, 11440, 11441, 11445, 11446, 11450,
11458, 11467, 11478, 11480, 11487, 11489, 11507, 11530, 11544, 11555, 11558, 11570, 11591, 11599,
11600, 11601, 11605, 11607, 11609, 11616, 11620, 11621, 11627, 11646, 11649, 11654, 11679, 11683,
11684, 11718, 11727, 11728, 11738, 11740, 11760, 11765, 11766, 11768, 11772, 11776, 11780, 11781,
11783, 11784, 11792, 11810, 11848, 11851, 11870, 11884, 11887, 12054, 12057, 12061, 12065, 12076,
12086, 12100, 12102, 12105, 12110, 12123, 12124, 12126, 12145, 12257, 12263, 12351, 12428, 12504,
12545, 12635, 12713, 12744, 12753, 12754, 12759, 13011, 13047, 13112, 13114, 13171, 13184, 13303,
13305, 13318, 13339, 13358, 13364, 13410, 13439, 13492, 13545, 13615, 13687, 13693, 13707, 13720,
13741, 13746, 13760, 13761, 13781, 13797, 13833, 13891, 13895, 13902, 13903, 13912, 13939, 13940,
13996, 14006, 14010, 14014, 14017, 14047, 14061, 14068, 14119, 14122, 14151, 14162, 14195, 14341,
14425, 14559, 14687, 14715, 14806, 14807, 14811, 14832, 14838, 14944, 14960, 15027, 15066, 15438,
15480, 15487, 15518, 15789, 15825, 15828, 15874, 16074, 16243, 16321, 16459, 16598, 16805, 16881,
17323, 17707, 17716, 17796, 18070, 18489, 18690, 20028, 21287, 21639, 21922, 22198, 22339, 22917,
23239, 23780, 24428, 24538, 31251, 41031, 41499/2022; 8943, 25894, 27682, 32580, 36670, 43925/2023;
9194/2024
2
ORDER
These writ petitions have remained pending for quite
some time. However, due to the paucity of time, the judgment
could not be delivered. As this Court is not sitting in the tax
jurisdiction, it would be appropriate to post these writ
petitions before the regular Bench having tax jurisdiction.
Therefore, the Registry is directed to post these writ
petitions before the regular Bench having tax jurisdiction and
these cases are not to be treated as part heard with this Court.
Sd/-
D K SINGH
JUDGE
jjj
WP(C) No.10721/2022 4/4 Order Date : 23-01-2025
APPENDIX OF WP(C) 10721/2022
Exhibit P1 TRUE COPY OF THE PROCEEDING 9.03.2020 ISSUED BY THE 3RD
RESPONDENT TO THE PETITIONER.
Exhibit P2 TRUE COPY OF THE INTERIM ORDER DATED 23.03.20220 IN
WP(C) NO. 9319 OF 2020 ISSUED BY THIS HON'BLE COURT.
Exhibit P3 TRUE COPY OF THE PROCEEDING 24.03.2022 ISSUED BY THE
4TH RESPONDENT TO THE PETITIONER.
