Upon the counsel for the petitioner seeking and obtaining permission to withdraw the Writ Petition filed under Article 226 challenging Section 50C of the Income-tax Act, 1961. The Court dismissed the withdrawal petition.
W.P. dismissed as withdrawn; connected M.P. closed. No costs.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
IN THE HIGH COURT OF JUDICATURE OF MADRAS
DATED: 02.08.2019
CORAM:
THE HONOURABLE MR. JUSTICE M.S.RAMESH
W.P.No.11085 of 2008
and
M.P.No.1 of 2008
V.Rajkumar ...Petitioner
Vs
1.Union of India,
Rep. by the Secretary,
Finance Department,
North Block, New Delhi.
2.The Income-Tax Officer,
Business Ward XIV (1),
Nungambakkam,
Chennai - 600034. ...Respondents
PRAYER: Writ Petition filed under Article 226 of the Constitution of India, praying to issue a writ of Declaration or other Writ, direction or order declaring as ultra vires the Constitution of India, invalid and unconstitutional, the provisions of Section 50C of the Income-tax Act, 1961, introduced by the Finance Act, 2002, and effective from the assessment year 2003-04, making any transfer taking place on or after 01.04.2002 fall within its ambit.
For Petitioner : Mr.V.S.Jayakumar
For Respondents: Mrs.Hema Muralikrishnan, SSC
O R D E R
Today, when the matter is taken up for consideration, the learned counsel for the petitioner seeks permission of this Court to withdraw the present Writ Petition. He has also made an endorsement to that effect.
dismissed as withdrawn. No costs. Consequently, connected Miscellaneous Petition is closed.
Sd/-
Assistant Registrar (CS-)
//True Copy//
Sub Assistant Registrar
hvk
To
1.The Secretary,
Union of India,
Finance Department,
North Block, New Delhi.
2.The Income-Tax Officer,
Business Ward XIV (1),
Nungambakkam,
Chennai – 600034.
+1cc to Mr.V.S.Jayakumar Advocate, S.R.No.67214
+1cc to Mr.Hema Muralikrishnan, SSC Advocate, S.R.No.66634
GP(CO)
CB(17/09/2019)
W.P.No.11085 of 2008
and
M.P.No.1 of 2008
2 issues framed by the court
Whether the Writ Petition challenging Section 50C of the Income-tax Act, 1961 can be withdrawn.
Whether connected Miscellaneous Petition needs to be closed upon withdrawal.
3 provisions across 3 enactments
V. Rajkumar
Union of India, Rep. by the Secretary, Finance Department
The Income-Tax Officer, Business Ward XIV (1)
M. S. Ramesh
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
M. S. Ramesh
Parties & counsel
