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2023 (2) TMI 1168

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..... to the Chairperson, Central Board of Direct Taxes, New Delhi, making requests to exempt the Primary Agricultural Cooperative Credit Societies and other Primary Co-operative Societies from the provisions of Section 194-N of the Income Tax, 1961, for the cash withdrawal exceeding Rs. 1 Crore from their accounts from District Co-operative banks. Petitioners seek permission of the Court to withdraw these Writ Petitions reserving the rights of the Petitioners to pursue the matter for exemption and if any adverse order is passed, to work out their remedies in that regard before the proper Forum in the manner recognized by law and they have made endorsements to that effect in the court records. - W.P. (MD) Nos. 27584 of 2022, 27896 of 2022, .....

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..... 8969, 28972 of 2022, 1136, 1137, 2649, 32, 1136 1137, 2649 of 2023, 28286 to 28300 of 2022, 28871 to 28889 of 2022, 97 to 102, 3669 to 3578 of 2023, W.P. (MD) No.29140 of 2022, 3160 to 3163 of 2022, 3518 to 3528 of 2023, 27584, 28286 to 28300, 28778, 28871, 28874, 28878, 28880, 28881, 28883 to 28889 of 2022 and 32, 99, 1136, 1137, 3160 to 3163, 3518 to 3528, 3569 to 3578 of 2023/Fourth Respondent in W.P. (MD) No. 2806 of 2023, 27584, 28286 to 28300, 28778, 28871, 28874, 28878, 28880, 28881, 28883 to 28889 of 2022 and 32, 99, 1136, 1137, 3160 to 3163, 3518 to 3528, 3569 to 3578 of 2023/Third Respondent in W.P. (MD) No. 2806 of 2023, W.M.P. (MD) Nos. 1925, 1927 to 1929, 1931, 1932, 1934, 1936 to 1939, 1941, 1943, 1944 to 1952, .....

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..... apart from the pleadings of the parties. 2. These Writ Petitions have been filed challenging the Circulars issued by the District Co-operative Banks informing the Petitioners about the enforcement of tax deduction at source as per Section 194-N of the Income Tax Act, 1961, for cash withdrawals exceeding Rs.1 and from their accounts from District Cooperative Banks. 3. It has been brought to notice that the Hon'ble Chief Minister has sent a letter dated 24.03.2020 to the Hon'ble Finance Minister, Government of India, and that the Chief Secretary, Government of Tamil Nadu, has sent a Letter in D.O. Lr. No. 15350/CC1/2022 dated 27.09.2022 to the Chairperson, Central Board of Direct Taxes, New Delhi, making requests to exempt the .....

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