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.
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
Petitioner(s)
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1.MORAZHA KALLIASSERY SERVICE CO-OPERATIVE BANK LTD.,
Adv. K.P.PRADEEP ,T.T.BIJU,T.THASMI
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2.MOWANCHERY CO-OPERATIVE RURAL BANK LTD.
Adv. K.P.PRADEEP
Respondent(s)
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1.UNION OF INDIA, Advocate - VIVEK A.V.
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2.THE CENTRAL BOARD OF DIRECT TAXES DEPARTMENT OF REVENUE,
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3.PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX KERALA REGION,
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4.PRINCIPAL COMMISSIONER OF INCOME OF TAX KOZHIKODE,
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5.INCOME TAX OFFICER,
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6.THE KERALA STATE CO-OPERATIVE BANK LTD.
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7.STATE OF KERALA,
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8.MAVILAYIL SERVICE CO-OPERAITVE BANK LTD,
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9.PAZHASSI SERVICE CO-OPERATIVE BANK LTD.,
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10.KUTTYERI SERVICE CO-OPERATIVE BANK LTD.,
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11.KUTHUPARAMBA SERVICE CO-OPERATIVE BANK LTD.
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12.CHENGALAYI SERVICE CO-OPERATIVE BANK LTD.
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13.IRITTY CO OPERATIVE RURAL BANK LTD.
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14.KARIVELLUR SERVICE CO-OPERATIVE BANK LTD.
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15.KADANNAPPALLY PANAPUZHA SERVICE CO-OPERATIVE BANK LTD.
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16.EDAKKADAPPAN SERVICE CO OPERATIVE BANK LTD.
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17.CHALA SERVICE CO-OPERATIVE BANK LTD.
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18.NARATH SERVICE CO OPERATIVE BANK LTD.
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19.KANHIRODE SERVICE CO-OPERATIVE BANK LTD.
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20.KOOVERI SERVICE CO-OPERATIVE BANK LTD.
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21.ELAYAVOOR SERVICE CO-OPERATIVE BANK LTD.
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22.PAPPINISSERI SERVICE CO-OPERATIVE BANK LTD.
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23.MATTUL SERVICE CO-OPERATIVE BANK LTD.
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24.IRIKKUR SERVICE CO-OPERATIVE BANK LTD.
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25.KANNUR SERVICE CO-OPERATIVE BANK LTD.
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26.KALLAD SERVICE CO-OPERATIVE BANK LTD.
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27.KOTTIYOOR SERVICE CO-OPERATIVE BANK LTD.
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28.PERINGOME SERVICE CO-OPERATIVE BANK LTD.
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29.MANGATTIDOM SERVICE CO-OPERATIVE BANK LTD.
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30.ERAMAM KUTTUR SERVICE CO-OPERATIVE BANK LTD.
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31.POYILOOR SERVICE CO-OPERATIVE BANK LTD.
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32.THILLENKERI SERVICE CO-OPERATIVE BANK LTD.
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33.PADITOTCHAL SERVICE CO-OPERATIVE BANK LTD.
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34.KANNADIPARAMBA SERVICE CO-OPERATIVE BANK LTD.
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35.KANDAMKUNNU SERVICE CO-OPERATIVE BANK LTD.
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36.PATTUVAM SERVICE CO-OPERATIVE BANK LTD.
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37.PARIYARAM SERVICE CO-OPERATIVE BANK LTD.
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38.KANHILERI- SIVAPURAM SERVICE CO-OPERATIVE BANK LTD.
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39.KAPPAD SERVICE CO-OPERATIVE BANK LTD.
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40.PAYYANNUR SERVICE CO-OPERATIVE BANK LTD.
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41.KOROM SERVICE CO-OPERATIVE BANK LTD.
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42.PANNIYANUR SERVICE CO-OPERATIVE BANK LTD.
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43.CHUZHALI SERVICE CO-OPERATIVE BANK LTD.
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44.PUZHATHI SERVICE CO-OPERATIVE BANK LTD.
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45.KADAMBOOR SERVICE CO-OPERATIVE BANK LTD.
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46.MUZHAKUNNU SERVICE CO-OPERATIVE BANK LTD.
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47.KADACHIRA SERVICE CO-OPERATIVE BANK LTD.
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48.AZHIKODE SERVICE CO-OPERATIVE BANK LTD.
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49.PERALASSERI SERVICE CO-OPERATIVE BANK LTD.
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50.KEEZXHALLUR SERVICE CO-OPERATIVE BANK LTD.
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51.MALAPATTOM SERVICE CO-OPERATIVE BANK LTD.
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52.KUTHUPARAMBA SERVICE CO-OPERATIVE BANK LTD.
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53.CHERUKUNU SERVICE CO-OPERATIVE BANK LTD.
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54.PAYYAVOOR SERVICE CO-OPERATIVE BANK LTD.
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55.KANKOL SERVICE CO-OPERATIVE BANK LTD.
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56.ULIKKAL SERVICE CO-OPERATIVE BANK LTD.
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57.KUNNARU SERVICE CO-OPERATIVE BANK LTD.
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58.PATTIAM SERVICE CO-OPERATIVE BANK LTD.
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59.MATHIL SERVICE CO-OPERATIVE BANK LTD.
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60.KOLARI SERVICE CO-OPERATIVE BANK LTD.
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61.KURUMATHUR SERVICE CO-OPERATIVE BANK LTD.
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62.P;ONNAMPARA SERVICE CO-OPERATIVE BANK LTD.
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63.KUTHUPARAMBA CO OPERATIVE RURAL BANK LTD.
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64.VENGAD SERVICE CO-OPERATIVE BANK LTD.
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65.VALIYANNUR SERVICE CO-OPERATIVE BANK LTD.
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66.KUNHUMANGALAM SERVICE CO-OPERATIVE BANK LTD.
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67.KOYYODE SERVICE CO-OPERATIVE BANK LTD.
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68.ALAKKODE SERVICE CO-OPERATIVE BANK LTD.
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69.IRINAV SERVICE CO-OPERATIVE BANK LTD.
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70.PALLIKKUNNU SERVICE CO-OPERATIVE BANK LTD.
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71.KANNAPURAM SERVICE CO-OPERATIVE BANK LTD.
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72.VELLUR SERVICE CO-OPERATIVE BANK LTD.
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73.MULLAKKODI CO-OPERATIVE RURAL BANK LTD.
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74.RAMANTHALI SERVICE CO-OPERATIVE BANK LTD.
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75.PATHIRIYAD SERVICE CO-OPERATIVE BANK LTD.
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76.AECHOOR SERVICE CO-OPERATIVE BANK LTD.
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77.KANNUR TOWN SERVICE CO-OPERATIVE BANK LTD.
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78.PUNNAD SERVICE CO-OPERATIVE BANK LTD.
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79.PERAVOOR REGIONAL SERVICE CO-OPERATIVE BANK LTD.
Case History
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Case disposedDisposed
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08-Apr-2026
Honourable Mr. Justice Devan Ramachandran,honourable Mr.justice Basant Balaji
-
08-Apr-2026
Honourable Mr. Justice Devan Ramachandran,honourable Mr.justice Basant Balaji
-
08-Apr-2026
Honourable Mr. Justice Devan Ramachandran,honourable Mr.justice Basant Balaji
-
08-Apr-2026
Honourable Mr. Justice Devan Ramachandran,honourable Mr.justice Basant Balaji
-
08-Apr-2026
Admission
Honourable Mr. Justice Devan Ramachandran , Honourable Mr.justice Basant Balaji
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07-Apr-2026
Admission
Honourable Mr. Justice Devan Ramachandran , Honourable Mr.justice Basant Balaji
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26-Mar-2026
Admission
Honourable Mr. Justice Devan Ramachandran , Honourable Mrs. Justice M.B. Snehalatha
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26-Feb-2026
Honourable Mr. Justice Devan Ramachandran,honourable Mrs. Justice M.B. Snehalatha
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22-Jan-2026
Honourable Mr.justice V.g.arun,honourable Mr. Justice Harisankar V. Menon
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22-Jan-2026
First hearing
Initial hearing scheduled
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22-Jan-2026
For Disposal
Honourable Mr. Justice A.muhamed Mustaque , Honourable Mr. Justice Harisankar V. Menon
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17-Dec-2025
Honourable Mr. Justice A.muhamed Mustaque,honourable Mr. Justice Harisankar V. Menon
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17-Dec-2025
Honourable Mr. Justice A.muhamed Mustaque,honourable Mr. Justice Harisankar V. Menon
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13-Dec-2025
Case filed
Registration No. WA/3089/2025
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