Writ petition challenging a revised income-tax assessment for AY 2013-14 concerning 100% deduction under Section 80-IB(11C). Counsel sought leave to withdraw the petition with an endorsement; the court dismissed it as withdrawn and closed connected miscellaneous petitions.
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W.P.(MD) No.107 of 2019
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT
DATED : 09.07.2024
CORAM
THE HON'BLE MR.JUSTICE C.SARAVANAN
W.P.(MD) No.107 of 2019
and
W.M.P.(MD) Nos.80 of 2019 & 5463 of 2021
Dr.S.Gurushankar
... Petitioner
Vs.
Prayer: Writ Petition filed under Article 226 of Constitution of India for issuance of a Writ of Certiorarified Mandamus calling for the records of the second respondent (Deputy Commissioner of Income Tax, Central Circle-1, Madurai) in the revised order of assessment in PAN:ADSPG8325M/CC-1/MDU/2018-19 giving effect to the orders of the Commissioner of Income Tax (Appeals-19, Chennai) under Section
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W.P.(MD) No.107 of 2019
143(3) r/w. Sec.153A of the IT Act, dated 29.11.2018 for the Assessment Year 2013-2014 in the case of the petitioner, quashing the same and directing the second respondent to pass the order of revised assessment strictly in accordance with the direction of the first respondent in his order dated 14.09.2018 directing the second respondent to allow 100% deductions under Section 80-IB (11C) claimed by the petitioner in the Writ Petition (assessee) in his return of Assessment Year 2013-14.
For Petitioner : M/s.T.Sathya Selvi
For Respondents : Mr.N.Dilip Kumar Senior Standing Counsel
O R D E R
When this case is taken up for hearing, the learned counsel for the petitioner seeks permission of this Court to withdraw this Writ Petition. She also made an endorsement to that effect.
No costs. Consequently, connected Miscellaneous Petitions are closed.
09.07.2024
Index: Yes/ No Neutral Citation: Yes / No Speaking Order / Non-Speaking Order JEN
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W.P.(MD) No.107 of 2019
Copy To:
https://www.mhc.tn.gov.in/judis _____________ Page No. 3 of 4_
W.P.(MD) No.107 of 2019
C.SARAVANAN, J.
JEN
W.P.(MD) No.107 of 2019 and W.M.P.(MD) Nos.80 of 2019 & 5463 of 2021
09.07.2024
https://www.mhc.tn.gov.in/judis _____________ Page No. 4 of 4_
1 provisions across 1 enactments
Dr. S. Gurushankar
The Commissioner of Income Tax (Appeals-19, Chennai)
The Deputy Commissioner of Income Tax, Central Circle-1, Madurai (i/c)
Assistant Commissioner of Income Tax, Central Circle-1, Madurai
C.Saravanan
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
