M/S.Radha Vyapar India Private Limited v. Union Of India

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 02.02.2022 CORAM :

THE HON'BLE MR.MUNISHWAR NATH BHANDARI, ACTING CHIEF JUSTICE AND THE HON'BLE MR.JUSTICE P.D.AUDIKESAVALU W.P.No.21277 of 2021 Radha Vyapar India Private Limited rep. by its Director, J.Maniram Sharma Old No.18, New No.39 Sembudoss Street Broadway Chennai - 600 001.

.. 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 Bench, Chennai Rep by its Secretary Satguru Complex, 640 Anna Salai, Nandanam Chennai - 600 035.

4 Assistant Commissioner of Income Tax Central Circle-1(1), No.46, 3rd Floor Investigation Building, Mahatma Gandhi Road Chennai - 34.

.. Respondents

Prayer: Petition under Article 226 of the Constitution of India seeking issuance of a writ of mandamus directing the 3rd respondent to receive the petitioner's application u/s.245C of Income Act 1961 and proceed as per the provisions of section 245D(1) of the Income Tax Act, 1961.

For the Petitioner : Mr.R.Sivaraman For the Respondents : Mr.R.Sankaranarayanan Additional Solicitor General for Mr.Rajesh Vivekanandan for 1st respondent : Mr.A.P.Srinivas and Mr.ANR Jayapratap for 4th respondent : Mrs.Hema Muralikrishnan Senior Standing Counsel and Mr.Prabu Mukund Arunkumar for respondents 2 and 3

ORDER

(Order of the Court was made by the Hon'ble Acting Chief Justice) Learned counsel for the petitioner seeks to withdraw the writ petition.

In view of the above, the writ petition is dismissed as withdrawn. There will be no order as to costs. Consequently, W.M.P.Nos.22517 and 22519 of 2021 are closed. Sd/- Assistant Registrar(CS IV) //True Copy// Sub Assistant Registrar sasi

To:

1 The Secretary, Ministry of Finance Union of India 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 Bench, Chennai Rep by its Secretary Satguru Complex, 640 Anna Salai, Nandanam Chennai - 600 035.

4 The Assistant Commissioner of Income Tax Central Circle-1(1), No.46, 3rd Floor Investigation Building, Mahatma Gandhi Road Chennai - 34.

W.P.No.21277 of 2021 MG(CO) CT 16/02/2022