M/S Cotton Tex, v. Income Tax Settlement
Case brief
What is this about?
Writ petitions challenging Income Tax provisions were dismissed as withdrawn by the learned counsel for the petitioners.
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 AT MADRAS
DATED : 28.02.2020
CORAM :
The Hon'ble Mr.A.P.SAHI, THE CHIEF JUSTICE
AND
The Hon'ble Mr.JUSTICE SUBRAMONIUM PRASAD
W.P.Nos.29739 & 29740 of 2007
and M.P.Nos.1, 2, 1 & 2 of 2007
M/s. Cotton Tex, Represented by its Partner – L.Nagaraj No.16, Ramnagar Main Road, Tirupur – 641602. ... Petitioner in W.P.No.29739/2007
M/s. Gwalior Hosiery, Represented by its Partner – L.Nagaraj No.16, Ramnagar Main Road, Tirupur – 641602. ... Petitioner in W.P.No.29740/2007
-vs-
1.Income Tax Settlement Commission, Additional Bench,
No.488-489, Anna Salai, Nandanam,
Chennai- 600035.
2.Union of India,
Rep. by its Secretary, Ministry of Finance, Department of Revenue, North Block,
New Delhi – 110001.
3.Commissioner of Income Tax – III No.68, Race Course Road, Coimbatore – 641018. ... Respondents in both WPs
Common Prayer : Writ Petitions filed under Article 226 of the Constitution of India praying to issue a Writ of Declaration, to declare the provisions of sub-sec. (2A) of sec. 245D and sub-sec. (3) of sec. 245 HA as ultra vires, violative of Article 19(1)(g) and Article 265 of the Constitution of India.
For Petitioners in both : Mr.S.Rajasekar WPs For Respondents in both : Mr.A.N.R Jayaprathap [R2 & WPs R3] Standing Counsel for Taxes
COMMON ORDER
(Delivered by The Hon'ble Chief Justice)
Learned counsel for the petitioners has instructions to
withdraw these writ petitions. He has also circulated a
letter to the Registry to that effect.
2. The Writ Petitions are accordingly, dismissed as
withdrawn. No costs. Connected miscellaneous petitions are
closed.
Sd/-
Assistant Registrar(CS-III)
//True copy//
Sub Assistant Registrar
sni
To
1.Income Tax Settlement Commission,
Additional Bench,
No.488-489, Anna Salai, Nandanam,
Chennai- 600035.
2.Secretary,
Union of India,
Ministry of Finance, Department of Revenue,
North Block,
New Delhi – 110001.
3.Commissioner of Income Tax – III
No.68, Race Course Road,
Coimbatore – 641018.
+2cc to Mr.S.Rajasekar, Advocate SR.No.18018, 18019
W.P.Nos.29739 & 29740 of 2007
SSI(CO) GMY(28/07/2020)
M/s. Cotton Tex
M/s. Gwalior Hosiery
Union of India
A.P. Sahi
Subramonium Prasad
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court