2023 (2) TMI 1168

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....290 of 2022, 28291 of 2022, 28292 of 2022, 28293 of 2022, 28294 of 2022, 28295 of 2022, 28296 of 2022 And Ors. - -<br>Income Tax<br>W.P. (MD) Nos. 28297 of 2022, 28298 of 2022, 28299 of 2022, 28300 of 2022, 28778 of 2022, 28871 of 2022, 28872 of 2022, 28873 of 2022, 28874 of 2022, 28875 of 2022, 28876 of 2022, 28877 of 2022, 28878 of 2022, 28879 of 2022, 28880 of 2022, 28881 of 2022, 28882 of 2022....

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.... of 2022 and 32, 97 to 102, 1136, 1137, 2649, 3569 to 3578 of 2023, 28286 to 28300 of 2022, W.P. (MD) No. 29140 of 2022, 3518 to 3528 of 2022, 27584 of 2022 & &nbsp;79, 3160 to 3163 of 2023, 27896, 27897, 28778, &nbsp;28959, 28969, 28972 of 2022, 1136, 1137, &nbsp;2649, 32, 1136 & 1137, 2649 of 2023, 28286 to 28300 of 2022, 28871 to 28889 of 2022,&nbsp; 97 to 102, 3669 to 3578 of 2023, W.P. (MD) N....

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....Mr. Justice P.D. Audikesavalu For the Petitioners : Mr. VS. Kishok Kumar (in W.P. (MD) Nos. 28959, 28969, 28972 of 2022) Mr. G. Aravinthan (in W.P. (MD) Nos. 29140 of 2022) Mr. S. Kumar (in W.P. (MD) Nos. 2649 of 2023) Mr. V.O.S. Kalaiselvam (in W.P. (MD) Nos. 27584, 27896, 27897, 28778 of 2022, 32, 79, 97 to 102, 1136, 1137, 2806, 3518 to 3528, 3160 to 3163 of 2023) Mr. V.O.S. Kalaiselvam for Mr....

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....onal Government Pleader appearing for the Third and Fourth Respondents and perused the materials placed on record, apart from the pleadings of the parties. 2. These Writ Petitions have been filed challenging the Circulars issued by the District Co-operative Banks informing the Petitioners about the enforcement of tax deduction at source as per Section 194-N of the Income Tax Act, 1961, for cash w....