Precot Meridian Ltd., v. Chief Commissioner Of Income
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 28.03.2023
CORAM
THE HONOURABLE DR. JUSTICE ANITA SUMANTH and M.P.Nos.1 of 2013 & 1 of 2015 Precot Meridian Ltd., "Supreme" P.B.No.7161, 737, Green Fields, Puliakulam Road, Coimbatore - 45 Represented by its Managing Director Ashwin Chandran .... Petitioner Vs.
1.Chief Commissioner of Income Tax, Race Course Road, Coimbatore - 641 018 2.Deputy Commissioner of Income Tax, Race Course Road, Coimbatore - 641 018
...Respondents
Prayer: Writ Petition filed under Article 226 of the Constitution of India praying to Writ of Certiorarified Mandamus, to call for the records and quash the order passed in C.No.1433(9-12)/CCIT/CBE/12-13 by the first respondent, under Section
119(2)(a) RWS 234B and 234C dated 06/06/2013 in so far as AY 1994-95, 1995-96, 1997-98 and 2005-06 are concerned as contrary to law and suffer from the error of Jurisdiction and direct the First Respondent to reconsider the applications for waiver of the interest levied under section 234 B and 234C of the Income Tax Act for the assessment years 1994-95, 1995-96, 1997-98 and 2005-06 in line with the Board Circular in F.No.400/129/2002-IT(B) dated 26/06/2006 by extending the benefit granted for the Assessment Year 2006-07.
For Petitioner : Mr.A.S.Sriraman For Respondents : Mr.R.S.Balaji Standing Counsel
O R D E R
An endorsement has made by Mr.A.S.Sriraman, learned counsel for the petitioner to the effect that the present writ petition is rendered infructuous as the demand of tax has been settled under the Vivad Se Vishwas Scheme.
2. Recording the same, this writ petition is dismissed as infructuous. No costs. Connected miscellaneous petitions are also dismissed. 28.03.2023 vs Index: Yes/No Speaking order
To 1.Chief Commissioner of Income Tax, Race Course Road, Coimbatore - 641 018 2.Deputy Commissioner of Income Tax, Race Course Road, Coimbatore - 641 018
Dr.ANITA SUMANTH, J.
vs W.P.No.18411 of 2013 and M.P.Nos.1 of 2013 & 1 of 2015 28.03.2023