Madras High CourtWP/27427/2021withdrawn dismissed

Divyajyoti Distributors v. Union Of India

2023-09-20Honourable The Chief Justice,Honourable Mr Justice P.D.Audikesavalu4 pages

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 Divyajyoti Distributors (Rep by partner) No.54, GN Mils Post Mettupalayam Road Coimbatore- 641 029 : Petitioner versus 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, 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 Principal Commissioner of Income Tax Central Circle -2 Income Tax Department 108, Nungambakkam High Road Chennai- 600 034.

5.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 impugned order dated 28.09.2021 in F.No.299/22/2021-DIR(Inv.III)/174 passed by the 2nd respondent under Section 119(2)(b) of the Income Tax Act, 1961 as arbitrary, discriminatory, illegal and void and infringing the fundamental rights conferred under Article 14 and 19(i)(g) of the Constitution of India, 1950 to the extent of restricting the benefit to certain class of cases/assessees/tax payers while denying such benefit to the other class of cases/assessees/tax payers including the writ petitioner 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 to 5 :

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 Leave is granted and the writ petition is dismissed as withdrawn.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.28945 and 28946 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 Department of Revenue Central Board of Direct Taxes Ministry of finance, 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 4.The Principal Commissioner of Income Tax Central Circle -2 Income Tax Department 108, Nungambakkam High Road Chennai- 600 034.

5.The Assistant Commissioner of Income Tax Central Circle-2 No.63 Race Course Road Coimbatore- 641018.

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

(tar) 20.09.2023