Madras High CourtWP/3118/2018closed

M/S.Tamil Nadu Pollution v. Union Of India Rep By

2020-03-11Honourable Dr Justice Anita Sumanth2 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED:11.03.2020

CORAM

THE HONOURABLE DR. JUSTICE ANITA SUMANTH Writ Petition Nos.3118 of 2018 W.M.P.Nos.3830 of 2018 M/s.Tamil Nadu Pollution Control Board Represented by its Member Secretary No.76, Mount Salai Guindy, Chennai-600 032 ...Petitioner --Vs-- 1.Union of India Represented by Chief Secretary Department of Revenue Ministry of Finance Cabinet Secretariat New Delhi 2.Central Board of Direct Taxes Represented by it Chairman Department of Revenue Ministry of Finance New Delhi 3.The Commissioner of Income Tax (Exemptions) Aayakar Bhavan 121 Mahatma Gandhi Road Chennai-600 034

...Respondents

PRAYER: PETITION filed under Article 226 of the Constitution of India praying for the issuance of Writ of Mandamus, directing the respondents herein to issue Notification of exemption under Section 10(23C)(iv) of the Income Tax Act, 1961 with effect from the date of application viz.23.08.2004. For Petitioner : Mr.Sivabalan for Mr.Abdul Saleem For Respondents: Mrs.Hema Muralikrishnan Senior Standing Counsel https://hcservices.ecourts.gov.in/hcservices/

O R D E R

The petitioner has challenged proceedings of the first respondent i.e., R1/Union of India, Central Board of Taxes in W.P.No.6281 of 2018. Prior thereto, W.P.No.3118 of 2018 is filed, seeking direction to the respondents to grant exemption under Section 10(23)(iv) of the Income Tax Act, 1961.

2. In the light of the impugned order, which is challenged in W.P.No.6281 of 2018, nothing further survives in this writ petition and the same is closed as infructuous. Consequently, connected miscellaneous petition is also closed. No costs.

ska Sd/- Assistant Registrar //True copy// Sub Assistant Registrar To 1.Union of India Represented by Chief Secretary Department of Revenue Ministry of Finance Cabinet Secretariat New Delhi 2.Central Board of Direct Taxes Represented by it Chairman Department of Revenue Ministry of Finance New Delhi 3.The Commissioner of Income Tax (Exemptions) Aayakar Bhavan 121 Mahatma Gandhi Road Chennai-600 034 +1cc to Mrs.Hema Muralikrishnan, Advocate SR.No.21815/2020 Writ Petition Nos.3118 of 2018 M.P.Nos.3830 of 2018 (CO) mst(26/05/2020) https://hcservices.ecourts.gov.in/hcservices/