This brief order in civil writ appeals converts an earlier interim stay into an absolute stay regarding specific ITBA assessment orders against cooperative banks. The court fixed disposal for November 2022.
Interim stay granted on 27.01.2021 was made absolute pending disposal of the Writ Appeals.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
CMP(MD) Nos.486 and 488 of 2021
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT ( Civil Appellate Jurisdiction )
Tuesday, the Eleventh day of October Two Thousand and Twenty Two
PRESENT
The Honble Mr.Justice R.MAHADEVAN and The Honble Mr.Justice J.SATHYA NARAYANA PRASAD
CMP(MD) Nos.486 and 488 of 2021 IN WA(MD) Nos.153 and 154 of 2021
THE INCOME TAX OFFICER, TDS WARD, KULAMANGALAM ROAD, MEENAMBALPURAM, MADURAI - 625 002.
... APPELLANT/ RESPONDNET IN BOTH THE PETITIONS
SIVAGANGAI DISTRICT CENTRAL CO-OPERATIVE BANK, REPRESENTED BY ITS GENERAL MANAGER, K.R.BALARAJA, NEHRU BAZAAR BRANCH, NO.2, NEHRU BAZAAR STREET, DEVAKOTTAI TALUK, SIVAGANGAI DISTRICT.
... RESPONDENT/ WRIT PETITIONER IN CMP(MD) No.486 of 2021 IN WA(MD) No.153 of 2021
SIVAGANGAI DISTRICT CENTRAL CO-OPERATIVE BANK, REPRESENTED BY ITS GENERAL MANAGER, K.R.BALARAJA, SARUGANI BRANCH, 2/354, EAST STREET, THONDI MAIN ROAD, SARUGANI – 630 302,DEVAKOTTAI TALUK, SIVAGANGAI DISTRICT.
... RESPONDENT/ WRIT PETITIONER IN CMP(MD) No.488 of 2021 IN WA(MD) No.154 of 2021
PRAYER IN CMP(MD) No.486 of 2021 IN WA(MD) No.153 of 2021:
Petition filed praying that in the circumstances stated therein and in the affidavit filed therewith the High Court may be pleased to Stay the operation of the impugned order dated 14.10.2020 passed in W.P.(MD).No.6610/2020 until the disposal of the Writ Appeal.
PRAYER IN CMP(MD) No.488 of 2021 IN WA(MD) No.154 of 2021:
Petition filed praying that in the circumstances stated therein and in the affidavit filed therewith the High Court may be pleased to Stay the operation of the impugned order dated 14.10.2020 passed in W.P.(MD).No.6604/2020 until the disposal of the Writ Appeal.
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CMP(MD) Nos.486 and 488 of 2021
Prayer IN WA(MD) No.153 of 2021:
To allow this Writ Appeal and set aside the order passed by this Hon'ble Court in WP(MD)No.6610 of 2020 dated 14.10.2020 and dismiss the Writ Petition.
Prayer IN WA(MD) No.154 of 2021:
To allow this Writ Appeal and set aside the order passed by this Hon'ble Court in WP(MD)No.6604 of 2020 dated 14.10.2020 and dismiss the Writ Petition.
PRAYER in WP(MD)No.6610 of 2020: Petition filed under Article 226 of the Constitution of India to issue a Writ of Certiorari to call for the records pertaining to the impugned order, dated 11.03.2020 in TAN MRIS 07002C, Assessment year 2020-21, DIN and Letter No.ITBA/COM/F/17/2019-20/ 1026435003(1) and TAN MRIS 07002C, Assessment year 2020-21, DIN and Letter No.ITBA/COM/F/17/201920/1026434562(1) issued by the respondent and quash the same as illegal, arbitrary, baseless and without jurisdiction.
PRAYER in WP(MD)No.6604 of 2020: Petition filed under Article 226 of the Constitution of India to issue a Writ of Certiorari to call for the records pertaining to the impugned order, dated 12.03.2020 in ITBA/COM/F/17/2019-20/ 1026521959(1) and subsequent corrigendum order dated 19.03.2020 in DIN and Letter No. ITBA/COM/F/17/201920/1026784975(1) issued by the respondent and quash the same as illegal, arbitrary, baseless and without jurisdiction.
ORDER : These petitions coming up for orders on this day, upon perusing the petitions and the affidavits filed in support thereof and upon hearing the arguments of M/S.G.RAJESWARI, Advocate for the petitioner in both the petitions, the court made the following order:-
Interim order already granted on 27.01.2021 is made absolute. Post these matters in the first week of November, 2022.
sd/11/10/2022 / TRUE COPY / /10/2022 Sub-Assistant Registrar (C.S.) Madurai Bench of Madras High Court, Madurai - 625 023.
ORDER IN CMP(MD) Nos.486 and 488 of 2021 IN
WA(MD) Nos.153 and 154 of 2021 Date :11/10/2022
USK/SBN/SAR-I/12.10.2022/2P/1C
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THE INCOME TAX OFFICER, TDS WARD, KULAMANGALAM ROAD, MEENAMBALPURAM, MADURAI
SIVAGANGAI DISTRICT CENTRAL CO-OPERATIVE BANK, DEVAKOTTAI
SIVAGANGAI DISTRICT CENTRAL CO-OPERATIVE BANK, SARUGANI BRANCH
R.MAHADEVAN
J.SATHYA NARAYANA PRASAD
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
