M/S.Baer Shoes (India) P Ltd v. Union Of India
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 20.03.2024
CORAM
THE HON'BLE MR.SANJAY V.GANGAPURWALA, CHIEF JUSTICE AND THE HON'BLE MR.JUSTICE D.BHARATHA CHAKRAVARTHY M/s.BAER SHOES (INDIA) P LTD No.2, VILLAGE ROAD, CHENNAI-34.
: Petitioner versus 1.UNION OF INDIA MINISTRY OF FINANCE REP. BY THE SECRETARY SASTRI BHAWAN R.P.MARG, NEW DELHI-110002.
2.THE CENTRAL BOARD OF DIRECT TAXES REP. BY ITS SECRETARY, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NEW DELHI-110001.
3.THE COMMISSIONER OF INCOME TAX MAHATHAMA GANDHI ROAD NUNGAMBAKKAM CHENNAI-34.
4.THE INCOME TAX APPELLATE TRIBUNAL CHENNAI BENCH RAJAJI BHAVAN BESANT NAGAR, CHENNAI-90.
5.THE INCOME TAX OFFICER COMPANY WARD I (1) CHENNAI-34.
: Respondents
Prayer: Petition filed under Article 226 of the Constitution of India for issuance of a Writ of Declaration declaring Section 3 & 4 of the Taxation Laws (Second Amendment) Act 2005 forming part of the Income Tax Act 1961 read with relevant rules and circulars issued as ultra vires of Articles 14 19(1)(g) of the Constitution of India in so far as the petitioner is concerned.
For Petitioner :
Mr.G.Tarun for Mr.s.Sridhar For Respondent No.1 :
Mr.Prasad Vijayakumar, SPC
ORDER
(Made by the Hon'ble Chief Justice) Learned counsel for the petitioner, on instructions, seeks leave to withdraw the writ petition.
2. Leave is granted and the writ petition is dismissed as withdrawn. There will be no order as to costs. (S.V.G., CJ.) (D.B.C., J.) 20.03.2024 Index : Yes/No : Yes/No tar
To 1.THE SECRETARY MINISTRY OF FINANCE SASTRI BHAWAN R.P.MARG, NEW DELHI-110002.
2.THE SECRETARY, CENTRAL BOARD OF DIRECT TAXES MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NEW DELHI-110001.
3.THE COMMISSIONER OF INCOME TAX MAHATHAMA GANDHI ROAD NUNGAMBAKKAM CHENNAI-34.
4.THE INCOME TAX APPELLATE TRIBUNAL CHENNAI BENCH RAJAJI BHAVAN BESANT NAGAR, CHENNAI-90.
5.THE INCOME TAX OFFICER COMPANY WARD I (1) CHENNAI-34.
THE HON'BLE CHIEF JUSTICE AND D.BHARATHA CHAKRAVARTHY, J.
(tar) 20.03.2024