M/S.Tuk Tuk Exports, v. Income Tax Officer,

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 03.03.2025 CORAM :

THE HONOURABLE MR.JUSTICE R. SURESH KUMAR AND THE HONOURABLE DR.JUSTICE A.D.MARIA CLETE M/s.Tuk Tuk Exports Rep. By its Partner Piyush Bokaria R-36 Block, 16th Street Anna Nagar, Chennai - 600 040.

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Petitioner Vs.

1. Income Tax Officer Business Ward XIV (3) 121, Nungambakkam High Road Chennai - 600 034.

2. Union of India Ministry of Finance Rep. By its Secretary Department of Revenue Central Secretariat, North Block New Delhi - 110 001.

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Respondents Prayer: Petition filed under Article 226 of the Constitution of India, seeking for a writ of declaration, to declare that the provisions of Chapter XII-BA of the Income Tax Act and in particular Section 115JC thereof as well as clause (ii) of Sub-Section (2) as ultra vires. For the Petitioner :

Mr.G.Baskar

ORDER

(Order of the Court was authored by R.SURESH KUMAR, J.) Mr.G.Baskar, learned counsel appearing on behalf of the petitioner, on instructions, seeks permission of this Court to withdraw the present petition. He has also made an endorsement to that effect.

2. In view of the above, the present petition stands dismissed as withdraw. However, there shall be no order as to costs. Consequently, M.P.Nos.1 of 2012 and 1 of 2013 stand closed. (R.S.K., J.) (A.D.M.C., J) 03.03.2025 drm

To:

1. Income Tax Officer Business Ward XIV (3) 121, Nungambakkam High Road Chennai - 600 034.

2. The Secretary Union of India, Ministry of Finance Department of Revenue Central Secretariat, North Block New Delhi - 110 001.

R. SURESH KUMAR, J.

AND A.D.MARIA CLETE , J.

(drm) 03.03.2025