M/S.Redington Distribution Pte Ltd v. The Assistant Commissioner Of Income Tax

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 07.02.2024

CORAM

THE HONOURABLE MR.JUSTICE SENTHILKUMAR RAMAMOORTHY and W.M.P.Nos.9388 & 9390 of 2023 M/s.Redington Distribution Pte Ltd No.60, Robinson Road, 12-02, BEA Building, Singapore-068892 Rep. by its Director Mr.Pankaj Lamba. ... Petitioner -vsThe Assistant commissioner of Income Tax International Taxation, Circle- 2(1), Chennai-06.

...

Respondent PRAYER: Writ Petition filed under Article 226 of the Constitution of India, pleased to issue a Writ of Certiorari, calling for the records on the file of respondent in passing the impugned order No.ITBA/ AST/ F/ 144C/ 2022-23/ 1050196096(1) for the Assessment Year 2011-12 under section 144C (1) of the Income-Tax Act, 1961 dated 28.02.2023 quash the same as illegal, arbitrary and devoid of merit. 1/4

For Petitioner : Ms.Ramamani For Respondent : Mr.Prabhu Mukund Arun Kumar, Jr. SC **********

ORDER

Learned counsel for the petitioner submits that he has been instructed to withdraw the writ petition in view of the petitioner opting for resolution under the Mutual Agreement Procedure under Article 27 of the India Singapore Double Taxation Avoidance Agreement. He has submitted a memo dated 02.02.2024 for withdrawal.

2/4

2. Therefore, W.P.No.9289 of 2023 is dismissed as withdrawn without any order as to costs. Consequently, W.M.P.Nos.9388 and 9390 of 2023 are closed.

07.02.2024 rna Index : Yes / No Internet : Yes / No To The Assistant commissioner of Income Tax International Taxation, Circle- 2(1), Chennai-06.

3/4

SENTHILKUMAR RAMAMOORTHY,J rna and W.M.P.Nos.9388 & 9390 of 2023 07.02.2024 4/4