Madras High CourtWP/8524/2017withdrawn dismissed

Suresh Chand Bafna v. The Joint Secretary

2021-06-09Honourable The Chief Justice,Honourable Mr Justice Senthilkumar Ramamoorthy2 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED:09.06.2021 CORAM :

THE HON'BLE MR.SANJIB BANERJEE, CHIEF JUSTICE AND THE HON'BLE MR.JUSTICE SENTHILKUMAR RAMAMOORTHY W.P.Nos.8524 and 8525 of 2017 and W.M.P.Nos.9305 to 9307 of 2017 Suresh Chand Bafna .. Petitioner in both WPs.

Vs 1 The Joint Secretary (Revenue), Ministry of Finance, Department of Revenue, Government of India, Room No.46, North Block, New Delhi-110 001.

2 The Assistant Commissioner of Income Tax, O/o.The Assistant Commissioner of Income Tax, Central Circle-2(4), Aayakar Bhawan, 121, M.G.Road, Nungambakkam Chennai-600 034.

.. Respondents in both WPs.

Prayer: Petition filed under Article 226 of the Constitution of India for issuance of a (i) WP.8524 of 2017 - Writ of Declaration declaring that the amendment to Section 2 of the Imcome Tax Act 1961 amended by Central Act No.17 of 2013 published in the Central Government Gazette on 10.5.2013 is violative of the Article 14 of the Constitution of India and ultra vires of the powers of the Union Government; and (ii) WP.8525 of 2017 - Writ of Certiorari calling for the records of the 2nd respondent dated 30.12.2016 relating to the Assessment Year 2014-2015 in PAN No.AAAPB8448F and quash the same. For Petitioner :

Mr.N.Muralikumar For Respondents:

Mr.B.Sudhirkumar for R-1 :

Mr.A.N.R.Jayaprathab for R-2 https://hcservices.ecourts.gov.in/hcservices/

ORDER

(Made by the Hon'ble Chief Justice) Since the petitioner in either case does not wish to pursue the petition, W.P.Nos.8524 and 8525 of 2017 are dismissed as not pressed without going into the merits thereof.

2. As a consequence, W.M.P.Nos.9305 to 9307 of 2017 are closed. There will be no order as to costs.

Sd/- Assistant Registrar(CS-VI) //True Copy// Sub Assistant Registrar sra To:

1 The Joint Secretary (Revenue), Ministry of Finance, Department of Revenue, Government of India, Room No.46, North Block, New Delhi-110 001.

2 The Assistant Commissioner of Income Tax, O/o.The Assistant Commissioner of Income Tax, Central Circle-2(4), Aayakar Bhawan, 121, M.G.Road, Nungambakkam Chennai-600 034.

+2cc to M/s.McGan Law Firm, Advocate, S.R.No.27569 W.P.Nos.8524 and 8525 of 2017 SS(CO) CB(29/06/2021) https://hcservices.ecourts.gov.in/hcservices/