M/S.Advantage Strategic v. Union Of India,
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 19.01.2022 CORAM :
THE HONOURABLE MR. JUSTICE R. MAHADEVAN AND THE HONOURABLE MR. JUSTICE MOHAMMED SHAFFIQ W.A. No. 971 of 2016 and C.M.P. Nos. 12488, 12489 & 14601 of 2016 M/s. Advantage Strategic Consulting Pvt. Ltd., Rep by its Director Mr.Ravi Visvanathan Flat 3-B, Bajaj Apartments 7/4, Nandanam Extension Main Road Chennai - 600 035 .. Appellant
Versus
1. Union of India Rep by Secretary Ministry of Finance North Block New Delhi - 110 001
2. The Joint Director of Income Tax (Inv) Unit 3 (2) Income Tax Department No.46, Nungambakkam High Road Chennai - 600 034
3. The Deputy Director of Income Tax (Inv) Unit 3 (2) Income Tax Department No.46, Nungambakkam High Road Chennai - 600 034
4. The Deputy Director of Income Tax (Inv) Unit 4 (1) Income Tax Department No.46, Nungambakkam High Road Chennai - 600 034.
.. Respondents Writ Appeal filed under Clause 15 of Letter Patent against the order dated 18.07.2016 passed in W.P. No. 20848 of 2016 by this Court.
Prayer in WP.No.20848 of 2016:
Writ Petitions are filed under Article 226 of the constitution of India, Seeking for a writ of Declaring to declare that entire survey conducted by the Officers of the Income Tax Department under section 133A of the Income Tax Act, 1961, on the 1st and 2nd of December 2015 in the business premises of the petitioner and the residences of the Directors of the petitioner and the consequential summons proceedings under section 131 of the Income Tax Act, 1961 culminating in the visit of the 2nd & 3rd respondents to the residences of the Directors of the petitioner on 15th June 2016 to issue summons under Section 131 of the Income Tax Act and take evidence are illegal malafide abuse of powers ultra vires the Income Tax Act without jurisdiction and without authority of law.
For Appellant : Mr.R.Parthiban For Respondents: Mr.A.P. Srinivas Senior Standing Counsel
JUDGMENT
(Judgment was delivered by R. MAHADEVAN, J.) Today, when the matter was taken up for consideration, the learned counsel for the appellant submitted that the relief sought for herein has become infructuous and sought permission of this Court to withdraw this writ appeal.
2. Recording the submission made by the learned counsel for the appellant, permission is granted to withdraw the case and accordingly, this writ appeal is dismissed as withdrawn. No costs. Consequently, connected civil miscellaneous petitions are closed.
Sd/- Deputy Registrar //True Copy// Sub Assistant Registrar dhk To
1. The Secretary Union of India Ministry of Finance North Block New Delhi - 110 001
2. The Joint Director of Income Tax (Inv) Unit 3 (2) Income Tax Department No.46, Nungambakkam High Road Chennai - 600 034
3. The Deputy Director of Income Tax (Inv) Unit 3 (2) Income Tax Department No.46, Nungambakkam High Road Chennai - 600 034
4. The Deputy Director of Income Tax (Inv) Unit 4 (1) Income Tax Department No.46, Nungambakkam High Road Chennai - 600 034.
+1cc to Mr.A.P.Srinivas, Advocate, S.R.No.2921 WA. No. 971 of 2016 MJ(CO) SB(16/02/2022)