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[Cites 2, Cited by 0]

Madras High Court

M/S.V.V.Mineral (100% Eou) vs Interim Board For Settlement on 17 December, 2024

                                                                         W.P(MD)No.19949 of 2024


                       BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT

                                              DATED: 17.12.2024

                                                    CORAM

                            THE HONOURABLE MR.JUSTICE K.KUMARESH BABU

                                         W.P(MD)No.19949 of 2024
                                                  and
                                    W.M.P(MD)Nos.16904 & 16906 of 2024


                     M/s.V.V.Mineral (100% EOU),
                     Represented by its Partner,
                     J.Chenthilrajan,
                     17C, Keeraikaranthattu, Tisayanvilai,
                     Tirunelveli,
                     Tamil Nadu – 627 657.                                   ... Petitioner

                                                       Vs.

                     1.Interim Board for Settlement,
                       Bench – II,
                       9th Floor, Lok Nayak Bhavan,
                       Khan Market,
                       New Delhi – 110 003,
                       Replacing the Income Tax Settlement Commission,
                       Additional Bench,
                       Chennai – 600 035.

                     2.The Principal Commissioner of Income Tax,
                       Central Circle – 2,
                       Chennai – 600 034.

                     3.The Assistant Commissioner of Income Tax,
                       Central Circle – 2,
                       Madurai.                                              ... Respondents


https://www.mhc.tn.gov.in/judis
                     1/4
                                                                                W.P(MD)No.19949 of 2024


                     Prayer: Writ petition filed under Article 226 of the Constitution of India,
                     to issue a Writ of Certiorarified Mandamus, to call for the records of the
                     first respondent contained in the impugned order u/s 245D(4) bearing
                     S.A.No.TN/CN-52/2020-21/62-64/IT dated 20.11.2023, and thereby
                     quash the same as arbitrary, unjust and illegal and consequently direct the
                     first respondent to reconsider the said issues and pass fresh order under
                     Section 245D(4) of the Income Tax Act, 1961 after affording sufficient
                     opportunity of being heard.

                                        For Petitioner     : Mr.R.Sivaraman

                                        For Respondents    : Mr.N.Dilip Kumar
                                                             Standing Counsel

                                                          ORDER

The learned counsel appearing for the petitioner seeks permission to withdraw this petition and also circulated a letter to the Registry.

2. Permission is granted. This Writ Petition is dismissed as withdrawn. There shall be no order as to costs. Consequently, connected miscellaneous petitions are closed.



                                                                                  17.12.2024

                     NCC                 : Yes / No
                     Index              : Yes / No
                     Internet           : Yes / No
                     MGA

https://www.mhc.tn.gov.in/judis 2/4 W.P(MD)No.19949 of 2024 To

1.Interim Board for Settlement, Bench – II, 9th Floor, Lok Nayak Bhavan, Khan Market, New Delhi – 110 003, Replacing the Income Tax Settlement Commission, Additional Bench, Chennai – 600 035.

2.The Principal Commissioner of Income Tax, Central Circle – 2, Chennai – 600 034.

3.The Assistant Commissioner of Income Tax, Central Circle – 2, Madurai.

https://www.mhc.tn.gov.in/judis 3/4 W.P(MD)No.19949 of 2024 K.KUMARESH BABU, J.

MGA W.P(MD)No.19949 of 2024 and W.M.P(MD)Nos.16904 & 16906 of 2024 17.12.2024 https://www.mhc.tn.gov.in/judis 4/4