The Official Assignee v. Central Board Of Direct Taxes Under Secretary

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 19.03.2021 CORAM :

THE HON'BLE MR.SANJIB BANERJEE, CHIEF JUSTICE AND THE HON'BLE MR.JUSTICE SENTHILKUMAR RAMAMOORTHY W.P.No.21785 of 2019 The Official Assignee Madras High Court Chennai - 600 104.

...

petitioner Vs Central Board of Direct Taxes Under Secretary Lok Nayak Bhavan Khan Market New Delhi-110 003.

...

respondent Prayer: Petition filed under Article 226 of the Constitution of India for issuance of a Writ of Declaration declaring Circular No.4/2019 dated 28.01.2019 issued by the respondent as void defective and unconstitutional for being violative of Article 265 of the Constitution of India and further violative of section 119 of the Income tax Act 1961.

For Petitioner :

Mr.Rahul Unnikrishnan For Respondents:

Ms.Hema Muralikrishnan

ORDER

(made by the Hon'ble Chief Justice) It is submitted on behalf of the petitioner that a letter dated March 18, 2021 has been addressed by the relevant Commissioner to the petitioner.

2. In view of the stand taken by the Commissioner, the petitioner says that there is no need to proceed with the petition.

3. The Income Tax Authorities are also represented.

4. W.P.No.21785 of 2019 is dismissed as not pressed. There will be no order as to costs.

Sd/- Assistant Registrar (CS-VII) //True Copy// Sub Assistant Registrar https://hcservices.ecourts.gov.in/hcservices/

tar To:

1.The Under Secretary Central Board of Direct Taxes Lok Nayak Bhavan Khan Market New Delhi-110 003.

2. The Official Assignee High Court, Chennai.

+1cc to Mr.Hema Muralikrishnan, Advocate, S.R.No. 17922 W.P.No.21785 of 2019 PL(CO) GN(29/03/2021) https://hcservices.ecourts.gov.in/hcservices/