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Madras High CourtWP/8413/2006disposed of

M/S. Anjukam Agencies v. Union Of India, Rep. By Its

2024-03-14Honourable The Chief Justice,Honourable Mr Justice D.Bharatha Chakravarthy4 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 14.03.2024

CORAM

THE HON'BLE MR.SANJAY V.GANGAPURWALA, CHIEF JUSTICE AND THE HON'BLE MR.JUSTICE D.BHARATHA CHAKRAVARTHY M/s.Anjukam Agencies, rep. by the Partner, 24, Bharathi Colony, Peelamedu, Coimbatore 641 004 : Petitioner versus 1.The Union of India, Ministry of Finance, rep. By Secretary Justice & Company Affairs, Government of India, Shastri Bhavan, R.P.Marg, North Block, New Delhi 110002 2.The Central Board of Direct Taxes, rep. By its Secretary, Government of India, North Block, New Delhi 110002 3.The Chief Commissioner of Income Tax, Race course Road, Coimbatore 641018 : Respondents

Prayer: Petition filed under Article 226 of the Constitution of India for issuance of a Writ of Declaration declaring Sections 115 WA (2), 115 WB (1) and 115 WB (2) of the Income Tax Rules 1961 as introduced by the Finance Act, 2005 are unconstitutional, ultra vires of Articles 14, 19(1)(g) and 265 of the Constitution of India and contrary to the basic structure of the Income Tax Act, 1961. For Petitioner :

No appearance For Respondents :

No appearance

ORDER

(Made by the Hon'ble Chief Justice) The petitioner assails Sections 115 WA (2), 115 WB (1) and 115 WB (2) of the Income Tax Act, 1961, as introduced by the Finance Act, 2005.

2. By virtue of the Finance Act 2/2009, the provisions assailed in the writ petition no longer find place in the statute book and the same are removed with effect from 01.04.2010.

3. The petitioner is not claiming any consequential relief in the writ

petition.

4. The writ petition is now only academic. Therefore, we need not decide the prayer made in the writ petition. The writ petition as such is disposed of. There shall be no order as to costs.

(S.V.G., CJ.) (D.B.C., J.) 14.03.2024 Index : Yes/No : Yes/No tar To 1.The Secretary Ministry of Finance, Justice & Company Affairs, Government of India, Shastri Bhavan, R.P.Marg, North Block, New Delhi 110002 2.The Secretary, Central Board of Direct Taxes, Government of India, North Block, New Delhi 110002 3.The Chief Commissioner of Income Tax, Race course Road, Coimbatore 641018

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

(tar) 14.03.2024