Writ dismissed as status of co-op bank or society cannot be decided without impleading the entity

Muhavoor Primary Agricultural Cooperative Socieity Ltd Vs Assessment Unit (Madras High Court) Writ dismissed as status of co-op bank or society cannot be decided without impleading the entity Madras High Court held that it cannot be decided that whether Virudhunagar District Central Cooperative Bank Limited is a Cooperative Bank or a Cooperative Society without the said institution is impleaded as party respondent. Hence, writ appeal dismissed. Facts- The appellant is a Primary Agricultural Cooperative Society. The Assessment Unit of the Income Tax Department, National Faceless Assessment Cent...