Writ petition seeking declaration of unconstitutionality of Income Tax provisions for concessional loans dismissed for non-prosecution due to absent petitioner.
Petition dismissed for non-prosecution; connected miscellaneous petitions closed.
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IN THE HIGH COURT OF JUDICATURE OF MADRAS
DATED: 16.08.2019
CORAM:
THE HONOURABLE MR. JUSTICE M.S. RAMESH
W.P.No.9807 of 2012 and M.P.Nos.1 & 2 of 2012
Indian Overseas Bank Officers' Association, Reg No.321/MDS
Rep by its Joint General Secretary Mr.B.Srinivasa,
763, Anna Salai, Chennai - 2. ...Petitioner
Vs 1. Union of India, Rep. by its Secretary to Government, Ministry of Finance, New Delhi.
PRAYER: Writ Petition filed under Article 226 of the Constitution of India, praying to issue a writ of Declaration, declaring that Section 17(2)(vi) of Income Tax Act and Rule 3(7) (i) of Income Tax Rules and that part bearing sub-clause (vii) captioned "Perquisite value in respect of interest free or concessional loans: [3(7)(i) of IT Rules]" of para 3) captioned "Perquisites [under Sec.17(2)]" of Annexure-I being Enclosure to Transient Series (File:F) Circular No.63 of 2011-2012 dated 23.01.2012 issued by the 4th respondent as unconstitutional, ultra vires Income Tax Act, and therefore null and void.
For Petitioner : No appearance
For Respondents: Mrs.Hema Muralikrishnan, SSC
for R1 to R3
Mr.N.G.R.Prasad for R4
O R D E R
The present writ petition is listed under the caption "for
dismissal", since there was no representation for the petitioner
on the earlier occasion. Today, when the matter is taken up for
consideration, there is no representation for the petitioner.
Hence, the Writ Petition is dismissed for non-prosecution. No
costs. Consequently, connected Miscellaneous Petitions are
closed.
Sd/-
Assistant Registrar
//True Copy//
Sub Assistant Registrar
hvk
To
1. The Secretary to Government,
Union of India,
Ministry of Finance,
New Delhi.
2. The Central Board of Direct Taxes,
North Block,
New Delhi - 110001.
3. The Chief Commissioner of Income Tax,
Ayakar Bhavan,
Nungambakkam,
Chennai – 600034.
+1cc to Mrs.Hema Muralikrishnan, Advocate sr.70147 +1cc to Mr.N.G.R.Prasad, Advocate sr.69888
W.P.No.9807 of 2012 and M.P.Nos.1 & 2 of 2012
cnr(co)
nr 03/10/2019
3 provisions across 3 enactments
Indian Overseas Bank Officers' Association
Union of India
The Central Board of Direct Taxes
The Chief Commissioner of Income Tax
Indian Overseas Bank
M.S. Ramesh
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
