M/S.Durandel Property Developers Private Limited v. Union Of India

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 03.10.2023 CORAM :

THE HON'BLE MR.SANJAY V.GANGAPURWALA, CHIEF JUSTICE AND THE HON'BLE MR.JUSTICE D.BHARATHA CHAKRAVARTHY M/s. Durandel Property Developers Private Limited Rep. by its Director Arunachalam Plot No.63, 64 & 65, J.V.Colony Gachibowli Hyderabad 500 032.

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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 - 3(2) No.46, 3rd Floor, Investigation Building Mahatma Gandhi Road Chennai 34.

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Respondents Prayer: Petition filed under Article 226 of the Constitution of India seeking 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.AR.L.Sundaresan Additional Solicitor General For Mr.Rajesh Vivekanandan Dy. Additional Solicitor General I for Respondent-1 Mr.A.P.Srinivasan Senior Standing Counsel Mr.ANR Jayaprathap Junior Standing Counsel for Respondents 2 & 4 No appearance for Respondent-3

ORDER

(Made by the Hon'ble Chief Justice) Learned counsel for the petitioner and learned Additional Solicitor General are ad idem and submit that the reliefs claimed in the present writ petition do not survive.

2. In the light of the above, the writ petition stands disposed of. There will be no order as to costs. Consequently, W.M.P.Nos.22614 and 22616 of 2021 are closed.

(S.V.G., CJ.) (D.B.C., J.) 03.10.2023 Index :

Yes/No :

Yes/No kpl 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 Bench, Chennai Rep. by its Secretary, Satguru Complex 640, Anna Salai, Nandanam Chennai 600 035.

4. Assistant Commissioner of Income Tax Central Circle - 3(2) No.46, 3rd Floor, Investigation Building Mahatma Gandhi Road Chennai 34.

THE HON'BLE CHIEF JUSTICE AND D.BHARATHA CHAKRAVARTHY, J (kpl) 03.10.2023