Madras High CourtWP(MD)/2755/2017closed

M/S.Vikas Academy v. The Principal Commissioner Of

2021-02-24Honourable Mr Justice G.R.Swaminathan2 pages

W.P.(MD)No.2755 of 2017 BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED: 24.02.2021

CORAM

THE HONOURABLE MR.JUSTICE G.R.SWAMINATHAN W.P.(MD)No.2755 of 2017 and W.M.P(MD)Nos.2282 & 3704 of 2017 M/s.Vikas Academy Represented by its Partner, Biju N.Sudharsan ... Petitioner Vs.

1.The Principal Commissioner of Income Tax - 2, No.2,V.P.Rathinasamy Road, Bibikulam, Madurai - 625 002.

2.The Income Tax Officer, Ward-2(4), Madurai.

3.The Commissioner of Income Tax (Appeals)-3, Madurai.

... Respondents Prayer: Writ petition is filed under Article 226 of the Constitution of India, to issue a Writ of Certiorarified Mandamus calling for the records of the 1st Respondent in C.No.DRS/21/PCIT-2/MDU/2016-17 dated 30.12.2016 and quash the same and consequently direct him to accept the application in Form No.1 filed u/s. 203 of the Finance Act of 2016 in respect of Direct Tax Dispute Resolution Scheme, 2016. For Petitioner : Mr.R.Sivaraman For Respondents : Mrs.S.Srimathy Special Government Pleader

O R D E R

Heard the learned counsel on either side.

2.In view of the order dated 16.09.2019 passed by the Hon'ble Divison Bench at the Principal Seat in TC(A)No.716 of 2015 and also the order of the Commissioner of Income Tax (Appeals), Madurai on https://hcservices.ecourts.gov.in/hcservices/ 1/2

W.P.(MD)No.2755 of 2017 18.10.2019 allowing ITA No.149/2015-16, nothing survives for further consideration in this writ petition. Recording the said developments, this writ petition is closed as infructuous. No costs. Consequently, connected miscellaneous petitions are closed. Sd/- Assistant Registrar // True Copy // / /2021 Sub Assistant Registrar(CS) SKM Note: In view of the present lock down owing to COVID-19 pandemic, a web copy of the order may be utilized for official purposes, but, ensuring that the copy of the order that is presented is the correct copy, shall be the responsibility of the advocate/litigant concerned.

To 1.The Principal Commissioner of Income Tax - 2, No.2,V.P.Rathinasamy Road, Bibikulam, Madurai - 625 002.

2.The Income Tax Officer, Ward-2(4), Madurai.

3.The Commissioner of Income Tax (Appeals)-3, Madurai.

Order made in W.P.(MD)No.2755 of 2017 and W.M.P(MD)Nos.2282&3704 of 2017 24.02.2021 MA(CO) SRS (05/03/2021) 2P : 4C https://hcservices.ecourts.gov.in/hcservices/ 2/2