Madras High CourtWP/8178/2021dismissed as infructuous

M/S.Ess Enn Exports v. Union Of India

2021-03-30Honourable Dr Justice Anita Sumanth2 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 30.03.2021

CORAM

THE HONOURABLE DR. JUSTICE ANITA SUMANTH W.P. No.8178 of 2021 and WMP No.8729 of 2021 M/s.Ess Enn Exports No. 5B, NRK Puram, Kongu Nagar, Near Second Railway Gate Tiruppur - 641 607 rep. By its Partner S.Nandhakumar .. Petitioner Vs.

1. Union of India, represented by the Finance Secretary, Department of Revenue, Ministry of Finance, 3rd Floor, Jeevan Deep Building, Sansad Marg, New Delhi - 110 001.

2. Income Tax Settlement Commission Additional Bench, Chennai representated by its Secretary, Satguru Complex, 640, Anna Salai, Nandanam, Chennai - 600 035.

3. Assistant Commissioner of Income Tax Central Circle - 1(2), Race Course, Coimbatore - 641 018.

.. Respondents Prayer: Writ Petition filed under Article 226 of the Constitution of India praying to Writ of Mandamus directing the second respondent to permit the petitioner to file an application under Section 245C of the Income Tax Act. For Petitioner : Mr.NV.Lakshmi For Respondents : Mr.ANR. Jayaprathap Junior Standing Counsel

O R D E R

Learned counsel for the petitioner states that this Writ Petition is not pursued since, after filing of this Writ Petition, Finance Bill has been passed.

https://hcservices.ecourts.gov.in/hcservices/

2. Recording the aforesaid submission, this Writ Petition is dismissed as infructuous. No costs. Connected Miscellaneous Petition is also dismissed.

Sd/- Assistant Registrar /TRUE COPY/ Sub-Assistant Registrar sl To

1. The Finance Secretary, Union of India, Department of Revenue, Ministry of Finance, 3rd Floor, Jeevan Deep Building, Sansad Marg, New Delhi - 110 001.

2. The Secretary, Income Tax Settlement Commission Additional Bench,Chennai Satguru Complex, 640, Anna Salai, Nandanam, Chennai - 600 035.

3. Assistant Commissioner of Income Tax Central Circle - 1(2), Race Course, Coimbatore - 641 018. + 1cc to Mr.N.V.BALAJI, ADVOCATE, SR.NO. 21539 + 1cc to Mr.A.P.SRINIVAS, ADVOCATE, SR.NO. 21208 W.P. No.8178 of 2021 and WMP No.8729 of 2021 PMK(CO) KKN 27.04.2021 https://hcservices.ecourts.gov.in/hcservices/