Madras High Court
M/S.Sri Lakshmi Saraswathi Textiles ... vs Union Of India on 23 April, 2024
Author: J.Sathya Narayana Prasad
Bench: Sanjay V.Gangapurwala, J.Sathya Narayana Prasad
W.P.Nos.23117 and 23118 of 2007
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 23.04.2024
CORAM :
THE HON'BLE MR.SANJAY V.GANGAPURWALA, CHIEF JUSTICE
AND
THE HON'BLE MR.JUSTICE J.SATHYA NARAYANA PRASAD
W.P.Nos.23117 and 23118 of 2007
M/s.Sri Lakshmi Saraswathi Textiles (Arni) Ltd.,
New #16, Old #17, Krishnama Road,
Nungambakkam,
Chennai-600 034
rep. by its Managing Director R.Srihari. .. Petitioner in
both WPs
Vs
1.Union of India,
rep. by its Secretary,
Ministry of Finance,
North Block, New Delhi.
2.The Assistant Commissioner of Income Tax,
Company Circle – VI(4),
Aayakar Bhavan,
#121, Nungambakkam High Road,
Chennai-600 034.
3.The Income Tax Appellate Tribunal,
A-3, 2nd Floor, Rajaji Bhavan,
Besant Nagar,
Chennai-600 090. .. Respondents
in both WPs
__________
Page 1 of 4
https://www.mhc.tn.gov.in/judis
W.P.Nos.23117 and 23118 of 2007
Prayer : Petitions filed under Article 226 of the Constitution of India
seeking issuance of a writ of declaration to declare the conditions and
restrictions in the Third and Fourth Provisos to Section 80HHC(3)
inserted vide Section 4 of Taxation Laws Amendment Act, 2005 (Act
55 of 2005) dated 28.12.2005 as ultra vires offending Article 14,
Article 19(1)(g) and Article 300-A of the Constitution of India and
Section 80HHC(1) of the Income Tax Act, 1961.
For the Petitioner : Ms.Sree Lakshmi Valli
for Mr.M.P.Senthil Kumar
For the Respondents : Mr.V.Mahalingam
Sr. Panel Counsel
assisted by
Mrs.S.Premalatha
for respondent No.2
: No appearance
for respondent No.1
COMMON ORDER
(Order of the court was made by the Hon'ble Chief Justice) Learned counsel for the petitioner and learned Senior Panel Counsel for the second respondent are ad idem that the issue is no longer res integra and the same has been decided by the Apex Court in __________ Page 2 of 4 https://www.mhc.tn.gov.in/judis W.P.Nos.23117 and 23118 of 2007 the case of Commissioner of Income Tax-5 and another v. Avani Exports and another, (2016) 16 SCC 741.
2. In the light of that, the present writ petitions are allowed in terms of the judgment of the Apex Court in the case of Avani Exports, supra. There shall be no order as to costs. Consequently, M.P.Nos.1 2 of 2007 (4 Nos.) are closed. (S.V.G., CJ.) (J.S.N.P., J.) 23.04.2024 Index : Yes/No Neutral Citation : Yes/No bbr To
1.The Secretary, Union of India, Ministry of Finance, North Block, New Delhi.
2.The Assistant Commissioner of Income Tax, Company Circle – VI(4), Aayakar Bhavan, #121, Nungambakkam High Road, Chennai-600 034.
3.The Income Tax Appellate Tribunal, A-3, 2nd Floor, Rajaji Bhavan, Besant Nagar, Chennai-600 090.
__________ Page 3 of 4 https://www.mhc.tn.gov.in/judis W.P.Nos.23117 and 23118 of 2007 THE HON'BLE CHIEF JUSTICE AND J.SATHYA NARAYANA PRASAD,J.
bbr W.P.Nos.23117 and 23118 of 2007 23.04.2024 __________ Page 4 of 4 https://www.mhc.tn.gov.in/judis