Dismissed

M/s.Redington Distribution Pte Ltd. v. The Assistant commissioner of Income Tax

Madras HC7 Feb 2024WP/9289/2023

Case brief

AI extract

What is this about?

Petitioner sought to quash an assessment order disallowing losses on the ground of illegality. The court dismissed the writ petition as withdrawn in light of the petitioner opting for resolution under the Mutual Agreement Procedure under the India-Singapore DTA.

What did the court decide?

Writ Petition dismissed as withdrawn without order as to costs; connected Miscellaneous Petitions closed.

M/s.Redington Distribution Pte Ltd. Vs The Assistant commissioner… — Income Tax | Madras HC (2024)

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W.P.No.9289 of 2023

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IN THE HIGH COURT OF JUDICATURE AT MADRAS

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DATED : 07.02.2024

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CORAM

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THE HONOURABLE MR.JUSTICE SENTHILKUMAR RAMAMOORTHY

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W.P.No.9289 of 2023 and W.M.P.Nos.9388 & 9390 of 2023

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M/s.Redington Distribution Pte Ltd No.60, Robinson Road, 12-02, BEA Building, Singapore-068892 Rep. by its Director Mr.Pankaj Lamba. ... Petitioner

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-vs-

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The Assistant commissioner of Income Tax International Taxation, Circle- 2(1), Chennai-06. ... Respondent

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PRAYER : Writ Petition filed under Article 226 of the Constitution of India, pleased to issue a Writ of Certiorari, calling for the records on the file of respondent in passing the impugned order No.ITBA/ AST/ F/ 144C/ 2022-23/ 1050196096(1) for the Assessment Year 2011-12 under section 144C (1) of the Income-Tax Act, 1961 dated 28.02.2023 quash the same as illegal, arbitrary and devoid of merit.

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https://www.mhc.tn.gov.in/judis

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W.P.No.9289 of 2023

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For Petitioner : Ms.Ramamani

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For Respondent : Mr.Prabhu Mukund Arun Kumar, Jr. SC

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ORDER

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Learned counsel for the petitioner submits that he has been instructed to withdraw the writ petition in view of the petitioner opting for resolution under the Mutual Agreement Procedure under Article 27 of the India Singapore Double Taxation Avoidance Agreement. He has submitted a memo dated 02.02.2024 for withdrawal.

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https://www.mhc.tn.gov.in/judis

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W.P.No.9289 of 2023

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Therefore, W.P.No.9289 of 2023 is dismissed as withdrawn

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without any order as to costs. Consequently, W.M.P.Nos.9388 and 9390 of 2023 are closed.

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07.02.2024

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rna Index : Yes / No Internet : Yes / No Neutral Citation: Yes / No

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The Assistant commissioner of Income Tax International Taxation, Circle- 2(1), Chennai-06.

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https://www.mhc.tn.gov.in/judis

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W.P.No.9289 of 2023

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SENTHILKUMAR RAMAMOORTHY,J

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rna

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W.P.No.9289 of 2023 and W.M.P.Nos.9388 & 9390 of 2023

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07.02.2024

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https://www.mhc.tn.gov.in/judis

M/s.Redington Distribution Pte Ltd. v. The Assistant commissioner of Income Tax

Case brief

What is this about?

What did the court decide?

M/s.Redington Distribution Pte Ltd. v. The Assistant commissioner of Income Tax

Case brief

What is this about?

What did the court decide?

What the court decided

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Coram

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