JUDGMENT

(Prayer: PETITION filed under Article 226 of The Constitution of India praying for the issuance of Writ of Certiorari, calling for the entire records relating to the impugned order passed by the respondent in No. Nil, dated 17.12.2019 and quash the same.)

1. Mr. A.P. Srinivas, learned Senior Standing Counsel accepts notice for the respondent.

2. By consent expressed by both learned counsel, the Writ Petition is finally disposed even at the stage of admission.

3. Since the issue arising out of impugned assessment dated 17.12.2019 for AY 2012-13 in terms of the Income Tax Act, 1961 ('Act') has been considered and decided by me in a batch of writ petitions filed by several Primary Agricultural Co-operative Societies, in K.2058, Saravanmpatti Primary Agricultural Co-operative Credit Society Ltd. vs. The Income Tax Officer (W.P. No. 17 of 2020 etc. batch dated 31.01.2020) and both learned counsel concur on the position that the aforesaid order is directly applicable to the present case, the said order is applied in the present case as well. Relevant portions of the order in the aforesaid batch of Writ Petitions are extracted below:

"3. The petitioners responded to the queries raised