M/S.Vedanta Limited, v. Deputy Commissioner Of

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 29-07-2021

CORAM

THE HONOURABLE MR. JUSTICE S.M.SUBRAMANIAM WP Nos.8583 of 2015 And MP No.1 of 2015 M/s.Vedanta Limited, Represented by its AGM-Finance, Mr.Rajkumar Basak, Sterlite Copper, SIPCOT Industrial Complex, Madurai Bypass Road, T.V.Puram Post, Tuticorin, Tamil Nadu - 628 002.

[Cause Title amended vide order of Court dated 16.04.2021 made in WMP No.35571 of 2019 in WP 8583 of 2015] ..Petitioner vs.

1. Deputy Commissioner of Income Tax, Corporate Circle-6 (2), 7th Floor, Room No.705, Wanaparthy Block,

2. The Commissioner of Income Tax-III,

3. Union of India, Represented by the Secretary, Ministry of Finance, Government of India, New Delhi.

..Respondents

Writ Petition is filed under Article 226 of the Constitution of India, praying for the issuance of a Writ of Certiorarified Mandamus, calling for the records of the draft assessment made by the first respondent in PAN:AABCS4955Q dated 27.02.2015 for the Assessment Year 2011-2012 and quash the same in so far as the disallowances of Cess, addition towards provision for unascertained liabilities, 10B of the Income Tax Act, 1961 among other additions and further direct the first respondent not to pass any final order on the basis of the draft assessment order in PAN: AABCS4955Q dated 27.02.2015 for the Assessment Year 2011-2012.

For Petitioner : Mr.R.V.Easwar, Senior Counsel for Mr.G.Baskar and Mr.M.P.Senthil Kumar.

For Respondents : Mr.A.P.Srinivas, Senior Standing Counsel for Income Tax.

O R D E R

In view of the order dated 29.07.2021 passed in WP Nos.38884 of 2015, no further adjudication needs to be entertained in the present writ petition and accordingly, the present writ petition stands disposed of as infructuous. However, there shall be no order as to costs. Consequently, connected miscellaneous petition is closed.

Sd/- Assistant Registrar(CS) // True Copy// Sub Assistant Registrar Svn To

1. The Deputy Commissioner of Income Tax, Corporate Circle-6 (2), 7th Floor, Room No.705, Wanaparthy Block,

2. The Commissioner of Income Tax-III,

3. The Secretary, Union of India, Ministry of Finance, Government of India, New Delhi.

+1cc to Mr.G.Baskar, Advocate, S.R.No.36713 +1cc to Mr.Mr.A.P.Srinivas, Advocate, S.R.No.37029 WP No.8583 of 2015 GPL(CO) SU(19/08/2021)