Maruti Enterprises v. Union Of India

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 20.09.2023

CORAM

THE HON'BLE MR.SANJAY V.GANGAPURWALA, CHIEF JUSTICE AND THE HON'BLE MR.JUSTICE P.D.AUDIKESAVALU Maruti Enterprises No.54, GN Mills Post, Mettupalayam Road, Coimbatore - 641029 (Rep by its Partner Pradeep Bokriya) : Petitioner Vs 1.Union of India Rep by its Secretary, Ministry of Finance Department of Revenue 3rd Floor, Jeevan Deep building Sansad Marg, New Delhi-110 001 2.The Central Board of Direct Taxes Rep by its Chairperson Department of Revenue-Ministry of Finance Government of India, New Delhi 3.Interim Board for Settlement Rep. by its Secretary Replacing the Income Tax Settlement Commission Additional Branch, Chennai, rep.by its Secretary, Satguru Complex, 640 Anna Salai Nandanam, chennai-600 035 4.The Assistant Commissioner of Income Tax Central circle-2, No.63 Race Course Road Coimbatore-641 018 : Respondents

Prayer: Petition filed under Article 226 of the Constitution of India for issuance of a Writ of Declaration declaring the amendment to the Income Tax Act, 1961, in Section 245A by inserting sub clause (da) (ea) and (eb) 245B, 245BC, 245BD proviso to 245C, 245D, 245DD, 245F, 245G, 245H and insertion of new section 245AA and 245M by way of sections 62 to 73 Finance Act, 2021 with retrospective effect from 1.2.2021 as arbitrary illegal and void and infringing the fundamental rights conferred under Articles 14, 19(i)(g), 20, 20(2) and 21 of Constitution of India, thus, unenforceable and unconstitutional. For the Petitioner :

Mr.A.S.Sriraman For Respondent No.1 :

Mr.R.Rajesh Vivekanandhan, Deputy Solicitor-General For respondent No.2 :

Mr.A.P.Srinivas For respondents 3 & 4 :

Mr.A.N.R.Jayaprathap

ORDER

(Made by the Hon'ble Chief Justice) Learned counsel for the petitioner, on instructions, seeks leave to withdraw the writ petition.

2. Leave is granted and the writ petition is dismissed as withdrawn. There will be no order as to costs. Consequently, WMP Nos.14890 and 14893 of 2021 are closed.

(S.V.G., CJ.) (P.D.A., J.) 20.09.2023 Index : Yes/No : Yes/No

tar To 1.The Secretary, Ministry of Finance Department of Revenue 3rd Floor, Jeevan Deep building Sansad Marg, New Delhi-110 001 2.The Chairperson Central Board of Direct Taxes Department of Revenue-Ministry of Finance Government of India, New Delhi 3.The Secretary Interim Board for Settlement Replacing the Income Tax Settlement Commission Additional Branch, Chennai, rep.by its Secretary, Satguru Complex, 640 Anna Salai Nandanam, Chennai-600 035 4.The Assistant Commissioner of Income Tax Central circle-2, No.63 Race Course Road Coimbatore-641 018

THE HON'BLE CHIEF JUSTICE AND P.D.AUDIKESAVALU, J.

(tar) 20.09.2023