16 writ petitions filed by Co-operative Societies to challenge intimations under Section 143 (1) of the Income Tax Act, 1961

IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 07.04.2021
CORAM

THE HONOURABLE DR. JUSTICE ANITA SUMANTH
W.P. Nos.7038, 7043, 4901, 4441, 4448, 6455 & 7014 of 2020 and
17938, 17963, 17954, 17944, 17957, 17950, 20711, 20767 & 25806 of 2019

and

WMP. Nos. 8392, 8393, 8395, 8400, 8401, 8403, 7625, 7622, 5799, 5801, 7623,
5257, 5259, 5266, 5267, 8366, 8369, 14346, 16166, 16167, 16171, 16225 & 16226
of 2020, 17360, 17379, 17367, 17343, 17346, 17352, 19868, 19869, 19934, 19937,
25253, 25254 of 2019 and 2654 of 2021

W.P. No.7038 of 2020

AA520 Veerappampalayam Primary Agricultural
Cooperative Credit Society Limited,
reprsented by its Secretary,
A.A.520 Veerappampalayam Arachalur (Via)
Erode- 638 101
PAN:AADAA8893M
.... Petitioner

Vs.

1.The Deputy Commissioner of Income Tax, CPC
Bangalore – 560 500.

2.The Income Tax Officer,
Ward 2 (1), Erode.

3.The Branch Manager,
Erode District Central Cooperative Bank,
TN Palayam, Erode.
.... Respondents

Prayer: Writ Petition filed under Article 226 of the Constitution of India praying to Writ of Certiorari to call for the records of the first respondent in PAN No.AADAA8893M – Communication Reference No.CPC/1819/A5/1901971884 relating to the assessment year 2018-19, quash the proceedings dated 29.06.2019 issued under Section 143(1) of the Income Tax Act.

For Petitioner : Mr.P.V.Sudakar in
W.P. No.7038 & 7043 of 2020
Mr.C.Prakasam in
W.P. Nos.17938, 17944, 17950, 17954,
17957, 17963, 20711, 20767, 25806 of 2019
and 7014 of 2020
No Appearance in W.P. Nos.4441,
4901 & 4448 of 2020
Mr.R.L.Ramani, Senior Counsel for
Mr.P.V.Sudakar in W.P. No.6455 of 2020

For Respondents : Mrs.Hema Muralikrishnan,
Senior Standing Counsel
in all WPs.
Mr.L.P.Shanmugasundaram,
Special Government Pleader for R3
in W.P. Nos.7038, 7043 & 6455 of 2020

C O M M O N O R D E R

These 16 writ petitions have been filed by Co-operative Societies, being either Primary Agricultural Co-operative Credit Societies, Thrift Societies,employees Societies or other categories of Co-operative Societies, and challenge intimations under Section 143 (1) of the Income Tax Act, 1961 (in short ‘Act’). The year of assessment in all cases is 2018-19.

2. The admitted facts are:

(i) None of the Societies have filed returns of income within the time stipulated under Section 139 of the Act and returns have been filed belatedly on various dates,

(ii) The Central Processing Centre (CPC), upon receipt of the returns filed, had issued communications proposing an adjustment in terms of Section 143(1)(a) of the Act. The reason for the proposed adjustment is ‘error/incorrect claim/inconsistency’ and the details are set out in Part A of the communication reading as follows:

To know more in details find the attachment file