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Madras High CourtWP/1625/2006disposed of

Shree N.M.Electricals Limited v. Union Of India,

2024-03-21Honourable The Chief Justice,Honourable Mr Justice D.Bharatha Chakravarthy5 pages

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 W.P.Nos.1625 to 1638 of 2006 W.P.No.1625 of 2006:

Shree N.M. Electricals Limited, rep. by its Director Brijnandan Mundhra, No.151, Govindappa Naicken Street, Chennai-600 001.

.. Petitioner vs 1.Union of India, Ministry of Finance, rep. by its Secretary, Ministry of Law, Justice & Company Affairs, Government of India, Sasthri Bhawan, R.P. Marg, New Delhi-110 002.

2.The Central Board of Direct Taxes, Government of India, Ministry of Finance, Department of Revenue, New Delhi, rep. by its Secretary.

.. Respondents and batch cases

Prayer: Petitions filed under Article 226 of the Constitution of India seeking issuance of a writ of declaration declaring that the provisions of Chapter XII-H of the Income Tax Act and in particular Section 115WB thereof as well as Clause (ic) of Section 40 as ultra vires. For the Petitioners in all WPs : Ms.Mallika Srinivasan For the Respondents in all WPs : Mr.A.Kumaraguru Sr. Panel Counsel for respondent No.1 : No appearance for respondent No.2 COMMON ORDER (Order of the court was made by the Hon'ble Chief Justice) We have heard Ms.Mallika Srinivasan, learned counsel for the petitioners; and, Mr.A.Kumaraguru, learned Senior Panel Counsel for the first respondent.

2. Learned counsel for the petitioners submits that the provision assailed in these writ petitions has been abolished in the

year 2009.

3. Challenge to the provision made in these writ petitions now remains academic.

4. In the light of that, these writ petitions are disposed of. There shall be no order as to costs. Consequently, WP MP Nos.1830 to 1843 are closed.

(S.V.G., CJ.) (D.B.C., J.) 21.03.2024 Index :

Yes/No :

Yes/No bbr To 1.The Secretary, Union of India, Ministry of Finance Ministry of Law, Justice & Company Affairs, Government of India, Sasthri Bhawan, R.P. Marg, New Delhi-110 002.

2.The Secretary, Central Board of Direct Taxes, Government of India, Ministry of Finance,

Department of Revenue, New Delhi.

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

bbr W.P.Nos.1625 to 1638 of 2006 21.03.2024