Petitioners in W.P.Nos.6565-6568/2013, 6651-6652/2013 and Petitioner in W.P.No.6674/2013 are Turf Clubs of Bangalore and Mysore and they have filed these writ petitions challenging the demand raised by the respective Income Tax Officers (TDS) who have issued notices to them as to why they have not deducted income tax while making payment of ‘stake money’ to the owners of the horses as required under the provisions of Chapter – XVII/Section 194B of the Income Tax Act, 1961 (hereinafter referred to as ‘Act’ for short) and as to why they should not to be treated as defaulters. The prayers sought for by the petitioners in W.P.Nos.6565-6568/2013 and 6651-6652/2013 are as under:

(1) quash the notices dated 20.01.2012 and 07.01.2013 issued by third respondent for the years 2006-07, 2007-08, 2008-09, 2009-10, 2010-11 and 2011-12 (Annexures-B B1, B2, B3) as being unconstitutional and ultra vires the provisions of Income Tax Act, 1961.

(2) Quash notices for the years 2006-07, 2007-08, 2008-09, 2009-10 upto 31.12.2009 (3rd quarter) as being barred by limitation (Annexures-B, B1, B2, B3).

(3) Declare that the Circulars issued by the 2nd respondent (Annexure-A) is binding on all authorities u