In a writ petition under Article 226 regarding income tax proceedings, the petitioner sought to withdraw the application. The court dismissed the writ petition as withdrawn and closed the backup writ miscellaneous petitions.
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 : 02.02.2022
CORAM :
THE HON'BLE MR.MUNISHWAR NATH BHANDARI, ACTING CHIEF JUSTICE
AND
THE HON'BLE MR.JUSTICE P.D.AUDIKESAVALU
W.P.NO.21274 OF 2021
Yashpal Sharma
.. Petitioner
Vs
2 The Central Board of Direct Taxes Rep by its Chairperson Department of Revenue Ministry of Finance Government of India New Delhi.
3 Interim Board for Settlement Rep by its Secretary Replacing the Income Tax Settlement Commission Additional Bench, Chennai Rep by its Secretary Satguru Complex, 640 Anna Salai, Nandanam Chennai - 600 035.
4 Assistant Commissioner of Income Tax Central Circle-1(1), No.46, 3rd Floor Investigation Building, Mahatma Gandhi Road Chennai - 34.
.. Respondents
Prayer:
Petition under Article 226 of the Constitution of India seeking issuance of a writ of mandamus directing the 3rd respondent to receive the petitioner's application u/s.245C of Income Act 1961 and proceed as per the provisions of section 245D(1) of the Income Tax Act, 1961.
For the Petitioner : Mr.R.Sivaraman
For the Respondents : Mr.R.Sankaranarayanan
Additional Solicitor General of India for Mr.Rajesh Vivekanandan for 1st respondent
ORDER
(Order of the Court was made by the Hon'ble Acting Chief Justice)
Learned counsel for the petitioner seeks to withdraw the writ petition.
In view of the above, the writ petition is dismissed as withdrawn. There will be no order as to costs. Consequently, W.M.P.Nos.22512 and 22513 of 2021 are closed.
Sd/-
Assistant Registrar(CS VII)
//True Copy//
Sub Assistant Registrar
sasi
| To: | |
|---|---|
| 1 |
The Secretary, Ministry of Finance Union of India Department of Revenue, 3rd Floor Jeevan Deep Building, Sansad Marg New Delhi - 110 001. |
| 2 |
The Chairperson Central Board of Direct Taxes Department of Revenue Ministry of Finance Government of India New Delhi. |
| 3 |
The Secretary Interim Board for Settlement Replacing the Income Tax Settlement Commission Additional Bench, Chennai Rep by its Secretary Satguru Complex, 640 Anna Salai, Nandanam Chennai - 600 035. |
| 4 |
Assistant Commissioner of Income Tax Central Circle-1(1), No.46, 3rd Floor Investigation Building, Mahatma Gandhi Road Chennai - 34. |
| +2ccs | to Mr.A.P.Srinivas, Advocate, S.R.No.6610 |
W.P.No.21274 of 2021
KSM(CO) PM/17/02/2022
Yashpal Sharma
Union of India
Central Board of Direct Taxes
Interim Board for Settlement
Assistant Commissioner of Income Tax
Munishwar Nath Bhandari
P.D.Audikeshavalu
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
