This writ petition challenged provisions of the Taxation Laws (Amendment) Act, 2005 regarding the deduction under Sec. 80HHC. The petitioner argued that the Act was ultra vires and violated constitutional articles. The court held the petition infructuous and dismissed it.
The writ petition was dismissed as infructuous.
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.15919 of 2008
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 14.03.2024
CORAM :
THE HON'BLE MR.SANJAY V.GANGAPURWALA, CHIEF JUSTICE
AND
THE HON'BLE MR.JUSTICE D.BHARATHA CHAKRAVARTHY
W.P.No.15919 of 2008
M/s.K.R.M.Marine Exports Limited, rep. by its Managing Director Mayalagu, Presently having its office at Z-181, First Floor, Block No.61, 5th Avenue Anna Nagar, Chennai-600 040.
.. Petitioner
vs
rep. by its Secretary to Government, Ministry of Finance, Government of India,
New Delhi.
2.The Commissioner of Income Tax (Appeals) – III, 121, Mahatma Gandhi Road, Chennai-600 034.
3.The Assistant Commissioner of Income Tax, Company Circle II(4), Room No.514, 5th Floor, New Block, 121, Nungambakkam High Road, Chennai-600 034.
Page 1 of 4
W.P.No.15919 of 2008
4.The Tax Recovery Officer II, Company Range II, Room No.404, 4th Floor, New Block, Ayakar Bhawan, 121, Mahatma Gandhi Road, Chennai – 600 034.
.. Respondents
Prayer : Petition filed under Article 226 of the Constitution of India seeking issuance of a writ of declaration declaring the provisions of Sections 3 and 4 of Taxation Laws (Amendment) Act, 2005 as ultra vires and violative of Article 14, 19(1)(g), 246(1), 265 and 301 of the Constitution of India in so far as it seeks to deny the deduction under Sec.80 HHC in respect of the profits on the sale of DEPB scrip in the case of exporters having export turnover exceeding Rs.10 crores.
For the Petitioner : Ms.Rathina Asohan
For the Respondents : Mr.B.Ramanakumar
Sr. Standing Counsel Mr.Prabhu Mukundh Arunkumar Jr. Counsel
ORDER
(Order of the court was made by the Hon'ble Chief Justice)
Learned counsel for the petitioner, on instructions, submits that
the prayer made in the writ petition has become infructuous.
Page 2 of 4
W.P.No.15919 of 2008
infructuous. There shall be no order as to costs.
(S.V.G., CJ.) (D.B.C., J.) 14.03.2024 Index : Yes/No Neutral Citation : Yes/No bbr
To
3.The Assistant Commissioner of Income Tax, Company Circle II(4), Room No.514, 5th Floor, New Block, 121, Nungambakkam High Road, Chennai-600 034.
___________ Page 3 of 4_
W.P.No.15919 of 2008
THE HON'BLE CHIEF JUSTICE AND D.BHARATHA CHAKRAVARTHY,J.
bbr
W.P.No.15919 of 2008
14.03.2024
___________ Page 4 of 4_
2 issues framed by the court
Whether the writ petition seeking declaration against Sections 3 and 4 of Taxation Laws (Amendment) Act, 2005 has become infructuous.
Whether the petitioner is entitled to continue the deduction under Sec. 80HHC for profits on sale of DEPB scrip.
4 provisions across 3 enactments
M/s. K.R.M. Marine Exports Limited
Union of India
The Commissioner of Income Tax (Appeals) – III
The Assistant Commissioner of Income Tax
The Tax Recovery Officer II
Sanjay V. Gangapurwala
D. Bharatha Chakravarthy
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
