IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM WEDNESDAY, THE 23RD DECEMBER 2009 / 2ND POUSHA 1931 WP(C).No. 33837 of 2009(Y) -------------------------------------- PETITIONER(S): ----------------------- 1. THE KUTTIYERI SERVICE CO-OPERATIVE BANK LTD, KUTTIYERI, KANNUR DISTRICT REPRESENTED BY ITS SECRETARY 2. THE KOOTTUMUGHAM SERVICE CO-OP. BANK LTD KOOTTUMUGHAM, KANNUR DISTRICT REPRESENTED BY ITS SECRETARY BY ADV. MR.M.SASINDRAN, MR.JOHNY THOMAS. RESPONDENT(S): ------------------------- 1. THE INCOME TAX OFFICER, C.I.B OFFICE OF THE ASSISTANT DIRECTOR OF INCOME TAX (INV) KOZHIKODE. 2. THE ASSISTANT DIRECTOR OF INCOME TAX (INV.) AYAKAR BHAVAN, NORTH BLOCK, KOZHIKODE. 3. THE COMMISSIONER OF INCOME TAX (CIB) COCHIN., ERNAKULAM. 4. UNION OF INDIA, REPRESENTED BY ITS SECRETARY TO GOVERNMENT OF INDIA, MINISTRY OF FINANCE, NEW DELHI. R1 TO R3 BY ADV. MR.JOSE JOSEPH, SC. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 23/12/2009,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: rs. C.K. ABDUL REHIM, J. - - - - - - - - - - - - - - - - - - - - - - - W.P.(C)No. 33837 of 2009 - - - - - - - - - - - - - - - - - - - - - - - Dated this the 23rd day of December, 2009 J U D G M E N T 1. Petitioner is challenging validity of Section 133 (6) of the Income Tax Act, 1961 to the extent it empowers the authorities concerned to call for information from the Service Co-operative Bank constituted under the provisions of the Kerala Co-operative Societies Act. Exts.P1 & P2 notices issued in this regard are also under challenge. The issue involved in this writ petition now stands covered by judgment of a Division Bench of this court in W.A. No.2333/2009 and connected cases (Judgment dated 24.11.2009). While upholding validity of notice issued under Section 133 (6) against Co-operative Societies, the Division Bench had granted time to the petitioners therein to furnish the required details, till 31.01.2010. In the said decision similarly situated societies were also given liberty W.P.(C)No. 33837 of 2009 -2- to approach the officer concerned who had issued such notices raising objection on the basis that there is no prior approval from the Director/Commissioner of Income Tax with respect to seeking such informations. 2. I am of the view that since the matter is covered under the judgment cited supra, this writ petition can be disposed of granting identical reliefs. Therefore the petitioners are permitted to furnish information required under Exts.P1 & P2 before 31.01.2010. The petitioners will be at liberty to seek clarification regarding approval from the Director/Commissioner. C.K. ABDUL REHIM JUDGE shg/