Dr.S.Gurushankar, v. The Commissioner Of Income Tax

BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 09.07.2024

CORAM

THE HON'BLE MR.JUSTICE C.SARAVANAN and W.M.P.(MD) Nos.80 of 2019 & 5463 of 2021 Dr.S.Gurushankar ... Petitioner Vs.

1.The Commissioner of Income Tax (Appeals-19, Chennai), Office of the Commissioner of Income Tax (Appeals-19), 304, Investigation Building, Mahathma Gandhi Road, Nungambakkam, Chennai - 600 034.

2.The Deputy Commissioner of Income Tax, Central Circle-1, Madurai (i/c), Madurai.

3.Assistant Commissioner of Income Tax, Central Circle-1, Madurai.

... Respondents Prayer: Writ Petition filed under Article 226 of Constitution of India for issuance of a Writ of Certiorarified Mandamus calling for the records of the second respondent (Deputy Commissioner of Income Tax, Central Circle-1, Madurai) in the revised order of assessment in PAN:ADSPG8325M/CC-1/MDU/2018-19 giving effect to the orders of the Commissioner of Income Tax (Appeals-19, Chennai) under Section Page No. 1 of 4

143(3) r/w. Sec.153A of the IT Act, dated 29.11.2018 for the Assessment Year 2013-2014 in the case of the petitioner, quashing the same and directing the second respondent to pass the order of revised assessment strictly in accordance with the direction of the first respondent in his order dated 14.09.2018 directing the second respondent to allow 100% deductions under Section 80-IB (11C) claimed by the petitioner in the Writ Petition (assessee) in his return of Assessment Year 2013-14. For Petitioner : M/s.T.Sathya Selvi For Respondents : Mr.N.Dilip Kumar Senior Standing Counsel

O R D E R

When this case is taken up for hearing, the learned counsel for the petitioner seeks permission of this Court to withdraw this Writ Petition. She also made an endorsement to that effect.

2. Recording the same, this Writ Petition is dismissed as withdrawn. No costs. Consequently, connected Miscellaneous Petitions are closed. 09.07.2024 Index: Yes/ No Speaking Order / Non-Speaking Order JEN Page No. 2 of 4

Copy To:

1.The Commissioner of Income Tax (Appeals-19, Chennai), Office of the Commissioner of Income Tax (Appeals-19), 304, Investigation Building, Mahathma Gandhi Road, Nungambakkam, Chennai - 600 034.

2.The Deputy Commissioner of Income Tax, Central Circle-1, Madurai (i/c), Madurai.

3.Assistant Commissioner of Income Tax, Central Circle-1, Madurai.

Page No. 3 of 4

C.SARAVANAN , J.

JEN W.P.(MD) No.107 of 2019 and W.M.P.(MD) Nos.80 of 2019 & 5463 of 2021 09.07.2024 Page No. 4 of 4