M/S.M.Ct.M.Corporation P. Ltd. v. The Asst. Commissioner Of

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 21.03.2024 CORAM :

THE HON'BLE MR.SANJAY V.GANGAPURWALA, CHIEF JUSTICE AND THE HON'BLE MR.JUSTICE D.BHARATHA CHAKRAVARTHY M/s.M.CT.M. Corporation Pvt. Ltd., (Now demerged into i.e. M.CT.M. Global (P) Ltd., & Sivagami Holdings (P) Ltd., rep. by its Managing Director M.Ct.Muthiah, 761, Anna Salai, Chennai-600 002.

.. Petitioner vs 1.The Asst. Commissioner of Incometax, Company Circle IV (1), 121, Nungambakkam High Road, Chennai-34.

2.The Commissioner of Income-tax (Appeals) - VI, No.121, Nungambakkam High Road, Chennai-600 034.

3.Union of India, Ministry of Finance, rep. by its Secretary, Dept. of Revenue, Central Secretariat, Norty Block, New Delhi-110 001.

.. Respondents

Prayer : Petition filed under Article 226 of the Constitution of India seeking issuance of a writ of declaration declaring Section 36 of the Finance Act ultra-vires and unconstitutional and strike the same. For the Petitioner : Ms.Sree Lakshmi Valli for M/s.Mallika Srinivasan For the Respondents : Mr.A.Kumaraguru Sr. Panel Counsel for respondent No.3 : No appearance for respondents 1 and 2

ORDER

(Order of the court was made by the Hon'ble Chief Justice) Learned counsel for the petitioner submits that the petitioner has taken the benefit of Vivad Se Vishwas Scheme and, as such, seeks leave to withdraw the writ petition.

2. In the light of that, the writ petition is dismissed as withdrawn. There shall be no order as to costs. (S.V.G., CJ.) (D.B.C., J.) 21.03.2024 Index :

Yes/No :

Yes/No bbr

To 1.The Asst. Commissioner of Incometax, Company Circle IV (1), 121, Nungambakkam High Road, Chennai-34.

2.The Commissioner of Income-tax (Appeals) - VI, No.121, Nungambakkam High Road, Chennai-600 034.

3.The Secretary, Union of India, Ministry of Finance, Dept. of Revenue, Central Secretariat, Norty Block, New Delhi-110 001.

THE HON'BLE CHIEF JUSTICE AND D.BHARATHA CHAKRAVARTHY,J.

bbr 21.03.2024