ALANALLUR SERVICE CO OPERATIVE Vs. COMMISSIONER OF INCOME TAX
HIGH COURT OF KERALA
Alanallur Service Co Operative
COMMISSIONER OF INCOME TAX
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JAWAHAR LAL GUPTA,C.J. -
(1.) THE appellants are co -operative banks. They had approached this Court to challenge the notices issued by the IT Department, Copies of these notices were produced as Exts. P -6 to P8. By these notices the appellants were asked to furnish certain information in connection with the income -tax investigation. The details of income, etc. were asked for. In particular, the appellants were directed to furnish 'list of persons who have made term/recurring deposits of Rupees fifty -thousand and above as on date along with their complete postal addresses and amounts of deposits..' Aggrieved by these notices, the appellants had approached this Court through a petition under Article 226 of the Constitution.
(2.) THE matter was considered by the learned Single Judge. It was held that the notices were in complete conformity with the provisions of Section 133(6) of the IT Act 1961. Thus, the petition was dismissed. Hence this appeal.
Mr. Gilbert George, learned counsel for the appellants submits that the view taken by the learned Single Judge has been affirmed by a Division Bench of this Court in W.A. No. 332 of 2003. He submits that in view of the Division Bench judgment, the appellants have really no grounds to urge. In view of the fact that the view taken by the learned Single Judge had been affirmed by the Division Bench, the appeal is dismissed.;
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