R.Sethu Subramanian, v. The Secretary,
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 01.04.2024 CORAM :
THE HON'BLE MR.SANJAY V.GANGAPURWALA , CHIEF JUSTICE AND THE HON'BLE MR.JUSTICE J.SATHYA NARAYANA PRASAD R.Sethu Subramanian .. Petitioner
Versus
1. The Secretary, Ministry of Finance, North Block, Government of India, New Delhi.
2. The Secretary, Ministry of Law and Justice, 4th Floor, A-Wing, Shastri Bhawan, New Delhi - 110 001.
3. ITC Limited, 37, Jawaharlal Road, Kolkata - 700 071.
4. Income Tax Officer, ITO, SAL WD I(1), New Block, Aayakar Bhavan, 121, M G Road, 1/4
5. Chief Commissioner of Income Tax, Main Building, Aayakar Bhavan, 121, Mahatma Gandhi Road, .. Respondents Prayer : Writ Petition filed under Article 226 of the Constitution of India seeking a Writ of Declaration declaring Section 17(2)(vii) of the Income Tax Act, 1961 as ultra vires and unconstitutional. For Petitioner : Ms.K.Ashwarya, for M/s.S.Ramasubramaniam and Associates For Respondents : Mr.N.Ramesh, for RR-1 to 3 and 5 : Mr.V.Ramaswamy, for R4
ORDER
(Order of the Court is made by the Hon'ble Chief Justice) Learned Counsel for the petitioner, on instructions, submits that with the passage of time, nothing survives in the Writ Petition and seeks leave to withdraw the Writ Petition.
2. This Writ Petition is dismissed as withdrawn. There shall be no order as to costs. Consequently, M.P.Nos.1 and 2 of 2010 are closed. (S.V.G., CJ.) (J.S.N.P., J.) 2/4
01.04.2024 Index : yes/no Speaking order/Non-speaking order : yes/no grs To
1. The Secretary, Ministry of Finance, North Block, Government of India, New Delhi.
2. The Secretary, Ministry of Law and Justice, 4th Floor, A-Wing, Shastri Bhawan, New Delhi - 110 001.
3. ITC Limited, 37, Jawaharlal Road, Kolkata - 700 071.
4. The Income Tax Officer, ITO, SAL WD I(1), New Block, Aayakar Bhavan, 121, M G Road,
5. The Chief Commissioner of Income Tax, Main Building, Aayakar Bhavan, 121, Mahatma Gandhi Road, 3/4
THE HON'BLE CHIEF JUSTICE AND J.SATHYA NARAYANA PRASAD, J.
grs 01.04.2024 4/4