Disposed

M/s.Itares Shoes Pvt. Ltd. v. Government of India, Ministry

Madras HC17 Jul 2018WP/10404/2018

Case brief

AI extract

What is this about?

Petitioner sought mandamus to ratify an EOU Letter of Permission. During pendency, the permission was ratified. Court granted liberty to place approval material before the pending Income Tax appeal and directed the appellate authority to consider it on merits.

What did the court decide?

Liberty granted to place approval material before the Commissioner of Income Tax (Appeals) in pending appeal; CIT(A) directed to consider same on merits.

M/s.Itares Shoes Pvt. Ltd. Vs Government of India, Ministry — Income Tax | Madras HC (2018)

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IN THE HIGH COURT OF JUDICATURE AT MADRAS

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DATE: 17.07.2018

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CORAM

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THE HONOURABLE MR.JUSTICE T.S.SIVAGNANAM

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W.P.No.10404 of 2018

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M/s.Itares Shoes Pvt. Ltd (Represented by its Director B.Mohammed Ifthikar) No.33, Gudiyatham Road Thuthipet, Ambur Vellore – 635 811. .. Petitioner Versus 1.Government of India Ministry of Commerce and Industry Department of Commerce Office of Development Commissioner MEPZ, Special Economic Zone & HEOUs in Tamil Nadu Pondicherry Andaman & Nicobar Island Administrative Office Building National Highway-45, Tambaram Chennai – 600 045. 2.Union of India Ministry of Commerce & Industry (Represented by its Under Secretary) Department of Commerce (EOU Section) Udyogbhawan, New Delhi – 110 011. 3.The Assistant Commissioner of Income-tax Circle-1, No.2, 2^nd Floor Central Revenue Building Barracks Cross Street Officer's Line Vellore – 632 001. .. Respondents

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The Writ Petition filed under Article 226 of the Constitution of India, seeking for a Writ of Mandamus, directing the respondent No.1 and Respondent No.2 to place the Letter of Permission No.A/2007/016/EOU-TN dated 19.04.2007 before the Board of Approval for EOU Scheme and ratify the same.

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https://hcservices.ecourts.gov.in/hcservices/

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For Petitioners : Mr.Bharath R.Srinivas for Mr.Sandeep Bagmar

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For Respondents : Mr.N.Ramesh, CGSSC for R1 & R2 Mr.J.Narayanaswamy for R3

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ORDER

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Heard Mr.Bharath R.Srinivas, for Mr.Sandeep Bagmar, learned counsel for the petitioner, Mr.N.Ramesh, learned Central Government Senior Standing Counsel for respondents 1 and 2 and Mr.J.Narayanaswamy, learned counsel for the third respondent.

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The petitioner has filed this writ petition seeking for issuance of a Writ of Mandamus, directing the respondents 1 and 2 to place the Letter of Permission No.A/2007/016/EOU-TN dated 19.04.2007 before the Board of Approval for EOU Scheme and ratify the same.

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The learned counsel for the petitioner submitted that during the pendency of the writ petition, the second respondent have placed the Letter of Permission dated 19.04.2007, before the Board of Approval for EOU Scheme and accordingly, the same has been ratified. Learned counsel for the petitioner further submitted that a consequential direction may be issued so that the petitioner can get a full benefit of the approval, which has been granted.

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It is pointed out by the learned standing counsel for the third respondent that as of now, an appeal is pending before the Commissioner of Income Tax (Appeals), as against the order passed by the third respondent dated 15.12.2017.

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In the light of the above said development, the petitioner is granted liberty to place the material, with regard to the approval, which has been granted for EOU scheme, before the Commissioner of Income Tax (Appeals) and the Commissioner of Income Tax (Appeals) is directed to take note of the same and pass suitable orders on merits and in accordance with law.

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This Writ Petition is disposed of with the above direction. No costs. Sd/-

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Assistant Registrar(CS-IV)

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//True Copy//

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Sub Assistant Registrar

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https://hcservices.ecourts.gov.in/hcservices/

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vsm

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To 1.Ministry of Commerce and Industry Government of India Department of Commerce Office of Development Commissioner MEPZ, Special Economic Zone & HEOUs in Tamil Nadu Pondicherry Andaman & Nicobar Island Administrative Office Building National Highway-45, Tambaram Chennai – 600 045. 2.Ministry of Commerce & Industry Union of India (Represented by its Under Secretary) Department of Commerce (EOU Section) Udyogbhawan, New Delhi – 110 011. 3.The Assistant Commissioner of Income-tax Circle-1, No.2, 2^nd Floor Central Revenue Building Barracks Cross Street Officer's Line Vellore – 632 001. +1cc to Mr.N.RAMESH, Advocate, S.R.No.47971 +1cc to Mr.J.NARAYANASWAMY, Advocate, S.R.No.47528 +1cc to Mr.SANDEEP BAGMAR, Advocate, S.R.No. 46887 W.P.No.10404 of 2018 SR(CO) TR(01/08/2018)

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https://hcservices.ecourts.gov.in/hcservices/

M/s.Itares Shoes Pvt. Ltd. v. Government of India, Ministry

Case brief

What is this about?

What did the court decide?

M/s.Itares Shoes Pvt. Ltd. v. Government of India, Ministry

Case brief

What is this about?

What did the court decide?

What the court decided

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