URUKUNNU SERVICE CO-OPERATIVE BANK LTD vs. THE INCOME TAX OFFICER

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE V.CHITAMBARESH WEDNESDAY, THE 18TH DAY OF DECEMBER 2013/27TH AGRAHAYANA, 1935 WP(C).No. 30420 of 2013 (B) ---------------------------- PETITIONER -------------------------- URUKUNNU SERVICE CO-OPERATIVE BANK LTD.NO.Q.190 URUKUNNU P.O., PUNALUR, KOLLAM DISTRICT REPRESENTED BY ITS SECRETARY. BY ADV. SRI.ANCHAL C.VIJAYAN RESPONDENT(S): ---------------------------- 1. THE INCOME TAX OFFICER (INTELLIGENCE) AAYAKKAR BHAVAN, TOLL JUNCTION, KOWDIAR P.O. THIRUVANANTHAPURAM, PIN-695003. 2. THE REGISTRAR OF CO-OPERATIVE SOCIETIES THIRUVANANTHAPURAM, PIN-695001. 3. STATE OF KERALA REPRESENTED BY ITS SECRETARY TO GOVERNMENT CO-OPERATION (C) DEPARTMENT, GOVERNMENT SECRETARIAT THIRUVANANTHAPURAM, PIN-695001. R BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX R BY GOVERNMENT PLEADER SRI. RAFEEK.V.K THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 18-12- 2013, ALONG WITH WPC. 29107/2013, WPC. 29116/2013, WPC. 29121/2013, WPC. 29130/2013, W.P.C.NO.31667/ 2013 AND CONNECTED CASES,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C).No. 30420 of 2013 (B) ---------------------------- APPENDIX PETITIONER(S)' EXHIBITS ------------------------------------- EXHIBIT P1 : `TRUE COPY OF THE AUDIT CERTIFICATE FOR THE YEAR 2012-13 REGARDING THE PETITIONER SOCIETY ISSUED BY THE JOINT DIRECTOR OF CO-OPERATIVE AUDIT, KOLLAM, DT.10-9-2013. EXHIBIT P2 : TRUE COPY OF THE NOTICE F.NO.002/ITO/INTELL/TVM/SCB/13-14/96 DT.10-9-2013 ISSUED BY R1 TO THE PETITIONER. EXHIBIT P3: TRUE COPY OF THE REQUEST DT.27-9-2013 SUBMITTED BY THE PETITIONER SOCIETY TO R1. EXHIBIT P4 : TRUE COPY OF THE NOTICE VIDE F.NO.PUCB/ADJ/13-14/37 DT.15-10-2013 ISSUED BY R1 TO THE PETITIONER. EXHIBIT P5 : TRUE COPY OF THE NOTICE NO.002/ITO/ITELL/UCB/TVM/13-14/185 DT.25-11-2013. RESPONDENT(S)' EXHIBITS --------------------------------------- NIL TRUE COPY P.A TO JUDGE SMM

V.CHITAMBARESH,J. = = = = = = = = = = = W.P.(C)Nos.30420, 31667, 29107,29116, 29121 and 29130 of 2013 = = = = = = = = = = = == = = = = Dated this the 18th day of December, 2013

J U D G M E N T The challenge to similar notices issued by the Income Tax Department has been turned down by judgment dated 12-12-2013 in W.P(C)No.30486/2013 and connected cases. The learned Single Judge has followed the decision of the Supreme Court in Kathiroor Service Co-operative Bank Ltd. and Others vs. Commissioner of Income Tax and Others [(2013) 263 CTR (SC) 129]. 2. The Supreme Court has affirmed the decision of the Division Bench of this Court in Chavassery Service Co- operative Bank Ltd. and Others vs. Income Tax Officer and Others [(2010) 231 CTR 404 (Ker)]. The opinion of the Income Tax Officer is manifest by his conduct in issuing the notices under Section 133(6) of the Income Tax Act, 1961. [See. Dolgobinda Paricha vs. Nimai Charan Misra and Others (AIR 1959 SC 914)]. 3. The Co-operative Banks should not feel shy to furnish the information sought by the Income Tax Department in

W.P.(C)Nos.30420/2013 and con.cases.2 order to ensure that the transactions of the depositors are wholly transparent. The petitioners are however free to move the authority for granting extension of time to furnish the particulars which shall be dealt with in accordance with law. The writ petitions are dismissed. V.CHITAMBARESH JUDGE smm