https://www.taxtmi.com/caselaws?id=247667 The High Court of Madras dismissed writ petitions filed by a Co-operative Bank challenging assessment orders for non-deduction of tax at source. The bank's argument of exemption under Section 194A (3)(v) was rejected, emphasizing the availability of an appeal remedy under Section 246A before resorting to writ petitions. The Court held that the petitions were premature and directed the bank to first pursue the appeal route. The writ petitions were dismissed without costs, highlighting the necessity of following statutory appeal procedures before seeking judicial intervention. en-us Thu, 08 May 2014 00:00:00 +0530 Mon, 19 May 2014 08:16:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=247667 The High Court of Madras dismissed writ petitions filed by a Co-operative Bank challenging assessment orders for non-deduction of tax at source. The bank's argument of exemption under Section 194A (3)(v) was rejected, emphasizing the availability of an appeal remedy under Section 246A before resorting to writ petitions. The Court held that the petitions were premature and directed the bank to first pursue the appeal route. The writ petitions were dismissed without costs, highlighting the necessity of following statutory appeal procedures before seeking judicial intervention. Case-Laws Income Tax Thu, 08 May 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=247667