MORAZHA KALLIASSERY SERVICE CO-OPERATIVE BANK LTD., vs UNION OF INDIA, Advocate - VIVEK A.V. — WA/3089/2025

Case under Kerala High Court Act, 1958 Section 5. Disposed: Contested--DISPOSED OF on 08th April 2026.

Case disposed

CNR: KLHC011048992025

Filing Number

WA/3098/2025

Filing Date

13-Dec-2025

Registration No

WA/3089/2025

Registration Date

13-Dec-2025

Judge

Honourable Mr. Justice Devan Ramachandran , Honourable Mr.justice Basant Balaji

Coram

Honourable Mr. Justice Devan Ramachandran , Honourable Mr.justice Basant Balaji

Bench Type

Division

Category

87.00 Income Tax Act ( 247 )

Sub-Category

39.901 TAX - INCOME TAX - TDS ( 1572 )

Decision Date

08-Apr-2026

Nature of Disposal

Contested--DISPOSED OF

Last updated 07-Sep-2026

Acts & Sections

Kerala High Court Act, 1958 Section 5

Petitioner(s)

  1. 1.MORAZHA KALLIASSERY SERVICE CO-OPERATIVE BANK LTD.,

    Adv. K.P.PRADEEP ,T.T.BIJU,T.THASMI

  2. 2.MOWANCHERY CO-OPERATIVE RURAL BANK LTD.

    Adv. K.P.PRADEEP

Respondent(s)

  1. 1.UNION OF INDIA, Advocate - VIVEK A.V.

  2. 2.THE CENTRAL BOARD OF DIRECT TAXES DEPARTMENT OF REVENUE,

  3. 3.PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX KERALA REGION,

  4. 4.PRINCIPAL COMMISSIONER OF INCOME OF TAX KOZHIKODE,

  5. 5.INCOME TAX OFFICER,

  6. 6.THE KERALA STATE CO-OPERATIVE BANK LTD.

  7. 7.STATE OF KERALA,

  8. 8.MAVILAYIL SERVICE CO-OPERAITVE BANK LTD,

  9. 9.PAZHASSI SERVICE CO-OPERATIVE BANK LTD.,

  10. 10.KUTTYERI SERVICE CO-OPERATIVE BANK LTD.,

  11. 11.KUTHUPARAMBA SERVICE CO-OPERATIVE BANK LTD.

  12. 12.CHENGALAYI SERVICE CO-OPERATIVE BANK LTD.

  13. 13.IRITTY CO OPERATIVE RURAL BANK LTD.

  14. 14.KARIVELLUR SERVICE CO-OPERATIVE BANK LTD.

  15. 15.KADANNAPPALLY PANAPUZHA SERVICE CO-OPERATIVE BANK LTD.

  16. 16.EDAKKADAPPAN SERVICE CO OPERATIVE BANK LTD.

  17. 17.CHALA SERVICE CO-OPERATIVE BANK LTD.

  18. 18.NARATH SERVICE CO OPERATIVE BANK LTD.

  19. 19.KANHIRODE SERVICE CO-OPERATIVE BANK LTD.

  20. 20.KOOVERI SERVICE CO-OPERATIVE BANK LTD.

  21. 21.ELAYAVOOR SERVICE CO-OPERATIVE BANK LTD.

  22. 22.PAPPINISSERI SERVICE CO-OPERATIVE BANK LTD.

  23. 23.MATTUL SERVICE CO-OPERATIVE BANK LTD.

  24. 24.IRIKKUR SERVICE CO-OPERATIVE BANK LTD.

  25. 25.KANNUR SERVICE CO-OPERATIVE BANK LTD.

  26. 26.KALLAD SERVICE CO-OPERATIVE BANK LTD.

  27. 27.KOTTIYOOR SERVICE CO-OPERATIVE BANK LTD.

  28. 28.PERINGOME SERVICE CO-OPERATIVE BANK LTD.

  29. 29.MANGATTIDOM SERVICE CO-OPERATIVE BANK LTD.

  30. 30.ERAMAM KUTTUR SERVICE CO-OPERATIVE BANK LTD.

  31. 31.POYILOOR SERVICE CO-OPERATIVE BANK LTD.

  32. 32.THILLENKERI SERVICE CO-OPERATIVE BANK LTD.

  33. 33.PADITOTCHAL SERVICE CO-OPERATIVE BANK LTD.

  34. 34.KANNADIPARAMBA SERVICE CO-OPERATIVE BANK LTD.

  35. 35.KANDAMKUNNU SERVICE CO-OPERATIVE BANK LTD.

  36. 36.PATTUVAM SERVICE CO-OPERATIVE BANK LTD.

  37. 37.PARIYARAM SERVICE CO-OPERATIVE BANK LTD.

  38. 38.KANHILERI- SIVAPURAM SERVICE CO-OPERATIVE BANK LTD.

  39. 39.KAPPAD SERVICE CO-OPERATIVE BANK LTD.

  40. 40.PAYYANNUR SERVICE CO-OPERATIVE BANK LTD.

  41. 41.KOROM SERVICE CO-OPERATIVE BANK LTD.

  42. 42.PANNIYANUR SERVICE CO-OPERATIVE BANK LTD.

  43. 43.CHUZHALI SERVICE CO-OPERATIVE BANK LTD.

  44. 44.PUZHATHI SERVICE CO-OPERATIVE BANK LTD.

  45. 45.KADAMBOOR SERVICE CO-OPERATIVE BANK LTD.

  46. 46.MUZHAKUNNU SERVICE CO-OPERATIVE BANK LTD.

  47. 47.KADACHIRA SERVICE CO-OPERATIVE BANK LTD.

  48. 48.AZHIKODE SERVICE CO-OPERATIVE BANK LTD.

  49. 49.PERALASSERI SERVICE CO-OPERATIVE BANK LTD.

  50. 50.KEEZXHALLUR SERVICE CO-OPERATIVE BANK LTD.

  51. 51.MALAPATTOM SERVICE CO-OPERATIVE BANK LTD.

  52. 52.KUTHUPARAMBA SERVICE CO-OPERATIVE BANK LTD.

  53. 53.CHERUKUNU SERVICE CO-OPERATIVE BANK LTD.

  54. 54.PAYYAVOOR SERVICE CO-OPERATIVE BANK LTD.

  55. 55.KANKOL SERVICE CO-OPERATIVE BANK LTD.

  56. 56.ULIKKAL SERVICE CO-OPERATIVE BANK LTD.

  57. 57.KUNNARU SERVICE CO-OPERATIVE BANK LTD.

  58. 58.PATTIAM SERVICE CO-OPERATIVE BANK LTD.

  59. 59.MATHIL SERVICE CO-OPERATIVE BANK LTD.

  60. 60.KOLARI SERVICE CO-OPERATIVE BANK LTD.

  61. 61.KURUMATHUR SERVICE CO-OPERATIVE BANK LTD.

  62. 62.P;ONNAMPARA SERVICE CO-OPERATIVE BANK LTD.

  63. 63.KUTHUPARAMBA CO OPERATIVE RURAL BANK LTD.

  64. 64.VENGAD SERVICE CO-OPERATIVE BANK LTD.

  65. 65.VALIYANNUR SERVICE CO-OPERATIVE BANK LTD.

  66. 66.KUNHUMANGALAM SERVICE CO-OPERATIVE BANK LTD.

  67. 67.KOYYODE SERVICE CO-OPERATIVE BANK LTD.

  68. 68.ALAKKODE SERVICE CO-OPERATIVE BANK LTD.

  69. 69.IRINAV SERVICE CO-OPERATIVE BANK LTD.

  70. 70.PALLIKKUNNU SERVICE CO-OPERATIVE BANK LTD.

  71. 71.KANNAPURAM SERVICE CO-OPERATIVE BANK LTD.

  72. 72.VELLUR SERVICE CO-OPERATIVE BANK LTD.

  73. 73.MULLAKKODI CO-OPERATIVE RURAL BANK LTD.

  74. 74.RAMANTHALI SERVICE CO-OPERATIVE BANK LTD.

  75. 75.PATHIRIYAD SERVICE CO-OPERATIVE BANK LTD.

  76. 76.AECHOOR SERVICE CO-OPERATIVE BANK LTD.

  77. 77.KANNUR TOWN SERVICE CO-OPERATIVE BANK LTD.

  78. 78.PUNNAD SERVICE CO-OPERATIVE BANK LTD.

  79. 79.PERAVOOR REGIONAL SERVICE CO-OPERATIVE BANK LTD.

Case History

  1. Case disposedDisposed

  2. 08-Apr-2026

    Honourable Mr. Justice Devan Ramachandran,honourable Mr.justice Basant Balaji

  3. 08-Apr-2026

    Honourable Mr. Justice Devan Ramachandran,honourable Mr.justice Basant Balaji

  4. 08-Apr-2026

    Honourable Mr. Justice Devan Ramachandran,honourable Mr.justice Basant Balaji

  5. 08-Apr-2026

    Honourable Mr. Justice Devan Ramachandran,honourable Mr.justice Basant Balaji

  6. 08-Apr-2026

    Admission

    Honourable Mr. Justice Devan Ramachandran , Honourable Mr.justice Basant Balaji

  7. 07-Apr-2026

    Admission

    Honourable Mr. Justice Devan Ramachandran , Honourable Mr.justice Basant Balaji

  8. 26-Mar-2026

    Admission

    Honourable Mr. Justice Devan Ramachandran , Honourable Mrs. Justice M.B. Snehalatha

  9. 26-Feb-2026

    Honourable Mr. Justice Devan Ramachandran,honourable Mrs. Justice M.B. Snehalatha

  10. 22-Jan-2026

    Honourable Mr.justice V.g.arun,honourable Mr. Justice Harisankar V. Menon

  11. 22-Jan-2026

    First hearing

    Initial hearing scheduled

  12. 22-Jan-2026

    For Disposal

    Honourable Mr. Justice A.muhamed Mustaque , Honourable Mr. Justice Harisankar V. Menon

  13. 17-Dec-2025

    Honourable Mr. Justice A.muhamed Mustaque,honourable Mr. Justice Harisankar V. Menon

  14. 17-Dec-2025

    Honourable Mr. Justice A.muhamed Mustaque,honourable Mr. Justice Harisankar V. Menon

  15. 13-Dec-2025

    Case filed

    Registration No. WA/3089/2025

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