Dismissed
Dr.S.Gurushankar, v. the Commissioner of Income Tax
Madras HCWP(MD)/108/2019
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from the order text
What is this about?
BEFORE THE MADURAI BENCH OF MADRAS HIGH…
What the court decided
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W.P.[MD]No.108 of 2019
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED: 30.11.2021 CORAM:
THE HONOURABLE MR.JUSTICE M.SUNDAR W.P.[MD]No.108 of 2019 and WMP(MD).Nos.81 of 2019 and 5468 of 2021
Dr.S.Gurushankar : Petitioner
Vs.
1.The Commissioner of Income Tax (Appeals-19, Chennai) Office of the Commissioner of Income Tax (Appeals-19) 304, Investigation Building, Mahathma Gandhi Road, Nungambakkam, Chennai – 600 034. 2.The Deputy Commissioner of Income Tax, Central Circle-I, Madurai (i/c) Madurai.
3.Assistant Commissioner of Income Tax, Central Circle – I, Madurai. : Respondents
P RAYER: Writ Petitions filed under Article 226 of the Constitution of India for issuance of Writ of Certiorarified Mandamus, calling for the records of the second respondent (Deputy Commissioner of Income Tax, Central Circle – I, Madurai) in the revised order of assessment in PAN:ADSPG8325M/CC-1/MDU/2018-19, giving effect to the orders of the Commissioner of Income Tax (Appeals – 19, Chennai) under Section 143(3) r/w. Sec.153A of the IT Act dated 29.11.2018 in respect of for the assessment 2014-15 in the case of the petitioner, quash the same and direct the second respondent to pass the order of revised assessment strictly in accordance with the direction of the first respondent in his order dated:14.09.2018 directing the second respondent to allow 100% deductions under Section 80-IB (11C) claimed by the petitioner in the Writ Petition (assessee) in his return of assessment years 2014-15.
For Petitioner : Mr.S.Ramesh For Respondents : Mr.N.Dilip Kumar, Senior Standing Counsel
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W.P.[MD]No.108 of 2019
O R D E R
Mr.S.Ramesh, learned counsel on record for writ petitioner has circulated a memo. A scanned reproduction of the same is as follows:
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W.P.[MD]No.108 of 2019
2. This Court is informed that the aforementioned memo has been served on learned Revenue counsel. Learned counsel for writ petitioner reiterates the contents of the memo in the hearing.
3. In the light of the aforementioned memo and the reiteration made by learned counsel for writ petitioner, captioned main writ petition and captioned WMPs are dismissed as withdrawn. There shall be no order as to costs.
Sd/-
Assistant Registrar (AE)
// True Copy //
/ /2021 Sub Assistant Registrar(CS)
pkn
To
1.The Commissioner of Income Tax (Appeals-19, Chennai) Office of the Commissioner of Income Tax (Appeals-19) 304, Investigation Building, Mahathma Gandhi Road, Nungambakkam, Chennai – 600 034.
2.The Deputy Commissioner of Income Tax, Central Circle-I, Madurai (i/c) Madurai.
3.Assistant Commissioner of Income Tax, Central Circle – I, Madurai.
+1 CC to M/s.S. RAMESH, Advocate ( SR-36591[F] dated 30/11/2021 )
+1 CC to M/s.N.DILIPKUMAR, Advocate ( SR-36898[F] dated 01/12/2021 ) W.P.[MD]No.108 of 2019 30.11.2021
NSN (CO)
GC(09.12.2021) 3P 6C
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Dr. S. Gurushankar
Commissioner of Income Tax (Appeals-19, Chennai)
Deputy Commissioner of Income Tax, Central Circle-I, Madurai
Assistant Commissioner of Income Tax, Central Circle – I, Madurai
M. Sundar
As recorded by the court registry
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