This petition, filed for a writ of mandamus to direct the issuance of a certificate for nil or lower TDS under Section 197(1) of the Income Tax Act, was dismissed by the High Court as withdrawn by the petitioner.
The writ petition is dismissed with costs to be carried on the petition
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.
W.P.No.10255 of 2023
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 02.06.2023
CORAM :
THE HONOURABLE DR.JUSTICE ANITA SUMANTH
W.P.No.10255 of 2023
and
W.M.P.No.10249 of 2023
The Indian Cements Ltd., Rep. by its Authorized Signatory, Coromandel Towers, 93, Santhome High Road, Karpagam Avenue, R.A.Puram, Chennai - 28.
.. Petitioner
Vs
Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Mandamus directing the 3rd respondent to consider the application dated 28.03.2023 submitted by the petitioner under Section 197(1) of the Income Tax Act, 1961 and issue certificate for nil / lower deduction of TDS for the financial year 2022 - 23.
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W.P.No.10255 of 2023
For Petitioner : Mr.Abishek Jenasenan
For Respondents : Dr.B.Ramasamy
Senior Standing Counsel
ORDER
Mr.Abishek Jenasenan, learned counsel on record, makes an endorsement to the effect that the petitioner does not pursue this writ petition and wishes to withdraw the same.
as withdrawn. No costs. Connected miscellaneous petition is closed.
02.06.2023
Index:Yes/No Neutral Citation:Yes/No ssm
To:
W.P.No.10255 of 2023
DR. ANITA SUMANTH,J.
ssm
W.P.No.10255 of 2023
02.06.2023
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2 provisions across 2 enactments
The Indian Cements Ltd.
The Commissioner of Income Tax (TDS)
The Joint Commissioner of Income Tax II
The Deputy Commissioner of Income Tax
The Additional Commissioner of Income Tax
Anita Sumanth
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
