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TMI Blog2013 (1) TMI 484X X X X Extracts X X X X X X X X Extracts X X X X ..... Earlier notice issued u/s 133(6) and proceeding are stayed by Apex court Held that:- A combined reading of Section 142(1) and Section 2 (31), leads to the only conclusion that Co-operative Societies like petitioners herein are also "persons" as defined in the Income Tax Act. If that be so, notices which are impugned in this writ petition cannot be held as issued without jurisdiction Proceed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... evenue. 2. Petitioners are Co-operative Societies. First petitioner has been issued Exts.P3, P5 and P7 notices and the 2nd petitioner has been issued Exts.P8 and P9 notices. By these notices, information as provided under Section 142(1) of the Income Tax Act is called for from the petitioners. It is challenging these notices the writ petition has been filed and the contention raised by the learn ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ners itself, it is obvious that the proceedings which are the subject matter of the SLP now pending before the Apex Court were under Section 133(6) of the Income Tax Act, where as the impugned notices which are called in question in this writ petition, are issued under Section 142(1) of the Act. Section 142 (1) enables the Assessing Officer to require the persons mentioned in the Section to furnis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he proceedings are of any relevance, since this court is bound by the Division Bench judgment of this court, the fact that the Apex Court has stayed the judgment is no reason to entertain the writ petition. The legal position in this behalf has been clarified by a Division Bench of this court in the judgment in Abdu Rahiman V. District Collector, Malappuram (2009(4) KLT 485). Writ Petition fails ..... X X X X Extracts X X X X X X X X Extracts X X X X
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