Radha Vyapar India Private Limited rep. by its Director, J.Maniram Sharma Old No.18, New No.39 Sembudoss Street Broadway Chennai - 600 001. .. Petitioner Vs 1 Union of India Rep by its Secretary, Ministry of Finance Department of Revenue, 3rd Floor Jeevan Deep Building, Sansad Marg New Delhi - 110 001. 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