BEFORE THE MADURAI BENGH OF MADRAS HIGH COURT

DATED: 15.12.2025

CORAM

THE HONOURABLE MR. JUSTICE KRISHNAN RAMASAMY

W.P.(MD)Nos.19728 to 19745 of 2021

and W.M.P.(MD)Nos.16405 to 16408, 16412, 16414 to 16430,

16432 to 16439, 16447 to 16450, 16452 & 16453 of 2021

D.D.67 Puliyamarthukottai Primary Agricultural

Cooperative Credit Society Ltd.,

Puliyamarthukottai (post),

Vedasandur (via)- 624 710,

Dindigul District. ... Petitioner in

W.P.(MD)No.19728 of 2021

A 2951 Sevugampatti Primary Agricultural

Cooperative Credit Society Ltd,

Sevugampatti Post,

Nilakottai Taluk, 624 211,

Dindigul District. ... Petitioner in

W.P.(MD)No.19729 of 2021

D.D.549 Poothampatty Primary Agricultural

Cooperative Credit Society Ltd,

Poothampatty Post, 624 702,

Dindigul District. ... Petitioner in

W.P.(MD)No.19730 of 2021

D.D.548 Devagoundanpatty Primary

Agricultural Cooperative Credit Society Ltd.,

at Marampadi, Vedasandur 624709,

Dindigul District. ... Petitioner in

W.P.(MD)No.19731 of 2021

D.D.598 Sukkampatti Primary Agricultural Credit Society Ltd, Sukkampatty, Thadikombu Post, 624 709, Dindigul District. ... Petitioner in W.P.(MD)No.19732 of 2021 D.D.546 Thadicombu Primary Agricultural Credit Society Ltd, Thadicombu Post-624709, Dindigul District. ... Petitioner in W.P.(MD)No.19733 of 2021 A 1174 Velur Primary Agricultural Cooperative Credit Society Ltd, Chatrapatti (Post), Oddanchatram Taluk, 624 614, Dindigul District. ... Petitioner in W.P.(MD)No.19734 of 2021 A 1493 Pattiveeranpatti Primary Agricultural Cooperative Credit Society Ltd, Pattiveeranpatti, Nilakottai Taluk, 624 211, Dindigul District. ... Petitioner in W.P.(MD)No.19735 of 2021 D.D.586 Virupatchi Primary Agricultural Cooperative Credit Society Ltd, Virupatchi Post, Oddanchatram Taluk, 624 614, Dindigul District. ... Petitioner in W.P.(MD)No.19736 of 2021 A 2986 Viralipatti Primary Agricultural Cooperative Credit Society Ltd, Batlagundu, Nilakottai Taluk-624202, Dindigul District. ... Petitioner in W.P.(MD)No.19737 of 2021 A 2205 Veeralapatti Primary Agricultural Cooperative Credit Society Ltd, Veeralapatti (Po), Oddanchatram Taluk - 624 614, Dindigul District. ... Petitioner in A 2948 Kulippatty Primary Agricultural Cooperative Credit Society Ltd, Nilakottai Taluk, 624 202, Dindigul District. ... Petitioner in W.P.(MD)No.19739 of 2021 D.D.517 Chettinaickenpatty Primary Agricultural Cooperative Credit Society Ltd., V.N.Valagam, Dindigul 624 004, Dindigul District. ... Petitioner in W.P.(MD)No.19740 of 2021 A 2972 Ramarajapuram Primary Agricultural Cooperative Credit Society Ltd, Ramarajapuram (Post), Nilakkottai Taluk, 624 219, Dindigul District. ... Petitioner in W.P.(MD)No.19741 of 2021 A 2486 Nilakottai Primary Agricultural Cooperative Credit Society Ltd., Anaipatty Main Road, Nilakottai, 624 208, Dindigul District. ... Petitioner in W.P.(MD)No.19742 of 2021 A 2961 Old Batlagundu Primary Agricultural Cooperative Credit Society Ltd, Batlagundu, Nilakottai Taluk, 624 202, Dindigul District. ... Petitioner in W.P.(MD)No.19743 of 2021 A 2963 Kunnuvarankottai Primary Agricultural Cooperative Credit Society Ltd., Batlagundu, Nilakottai Taluk, 624220, Dindigul District. ... Petitioner in W.P.(MD)No.19744 of 2021 D.D.574 Chathirappatty Primary Agricultural Cooperative Credit Society Ltd., Chathirappatty Post, Oddanchathram Taluk, 624 614, Dindigul District. ... Petitioner in W.P.(MD)No.19745 of 2021 Vs

1.The Assistant Commissioner of Income Tax, O/o.Assistant Commissioner of Income Tax, TDS, ACIT Circle, Kulamangalam Main Road, Meenambalpuram, Madurai.

2.The Managing Director/Joint Registrar, Dindigul Central Co-operative Bank, Kooturavu Nagar, Trichy Salai, Dindigul – 624 005. ... Respondents Prayer: Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorari, calling for the entire records relating to the impugned order passed by the 1^st respondent in ITBA/COM/F/17/2019-20/1026534327(1), ITBA/COM/F/17/2019-20/ 1026513328(1), ITBA/COM/F/17/2019-20/1026534327(1), ITBA/COM/ F/17/2