2014 (5) TMI 594

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....Mr. K. Ravi For the Respondent : Mr. Pramod Kumar Chopra Standing Counsel for Income Tax Dept. ORDER These Writ Petitions have been filed by the Coimbatore District Central Co-operative Bank Limited, Dr.Nanjappa Road Branch to call for the records pertaining to the impugned orders passed by the respondent u/s 201(1) and 201(1A) of the Income Tax Act, 1961 relating to the assessment years ....

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....in terms of Section 201(1) and 201(A) of the Income Tax Act, 1961. 4. Learned counsel appearing for the petitioner submitted that the Co-operative Banks are exempted from making tax deduction at source in terms of Section 194A (3)(v) of the Income Tax Act, 1961. He further submitted that the Authority declined to accept the plea of the assessee and passed the assessment orders demanding tax and....