Madras High Court
M/S.Digital Accelerator Limited vs Interim Board For Settlement on 6 February, 2025
Author: Krishnan Ramasamy
Bench: Krishnan Ramasamy
W.P.No.17017 of 2024
IN THE HIGH COURT OF JUDICATURE AT MADRAS
Dated : 06.02.2025
Coram
The Hon'ble Mr.Justice Krishnan Ramasamy
W.P.No.17017 of 2024
and
W.M.P.Nos.18754 and 18758 of 2024
M/s.Digital Accelerator Limited
Formerly known as M/s Marg Realities Limited
Represented by its authorized signatory
Mr.Padmanabhan S
57/2B, Sri Subhodaya Apartments
East Coast Road,
Tiruvanmiyur
Chennai-600041
[PAN:AAECM1349R] ...Petitioner
Vs.
1. Interim Board for Settlement
Bench-II
9th Floor, Lok Nayak Bhavan,
Khan Market
New Delhi- 110003
Successor of the erstwhile ...
Income Tax Settlement Commission
Additional Bench
Chennai- 600035.
2. Principal Commissioner of Income Tax
Central Circle-2
Mahathma Gandhi Road
Chennai-600034.
3. Deputy Commissioner of Income Tax
https://www.mhc.tn.gov.in/judis
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W.P.No.17017 of 2024
Central Circle 2
Mahathma Gandhi Road
Chennai-600034. Respondents
Prayer: This Writ Petition filed under Article 226 of the Constitution of India
for issuance of a Writ of Certiorarified Mandamus, to call for the records of the
1st Respondent contained in the impugned order u/s 245(D)(4) bearing
Settlement Application No.TN/CN52/2021-22/31/TT dated 20.11.2023, and
thereby quash the same as arbitrary, unjust, illegal, against the principles of
natural justice and against the principles of law and consequently direct the 1st
Respondent to reconsider the application filed by the petitioner in Settlement
Application No.TN/CN52/2021-22/31/IT and pass fresh order under Section
245D(4) of the Income Tax Act, 1961 (hereinafter referred to as the "Act") after
affording sufficient opportunity of being heard.
For Petitioner : Ms.N.V.Lakshmi
For Respondents : Mr.A.N.R.Jayaprathap
Junior Standing Counsel
ORDER
When this writ petition is taken up for hearing, the learned counsel for the petitioner had sought permission of this Court to withdraw this writ petition.
He had also made an endorsement to that effect.
2. In view of the submission made by the learned counsel for the https://www.mhc.tn.gov.in/judis 2/4 W.P.No.17017 of 2024 petitioner and also in view of the endorsement made, this writ petition is dismissed as withdrawn. No costs. Consequently, connected Miscellaneous Petitions are closed.
06.02.2025 Speaking/Non-speaking order Index : Yes / No Neutral Citation : Yes / No arr https://www.mhc.tn.gov.in/judis 3/4 W.P.No.17017 of 2024 KRISHNAN RAMASAMY,J., arr To
1. Interim Board for Settlement Bench-II 9th Floor, Lok Nayak Bhavan, Khan Market New Delhi- 110003 Successor of the erstwhile ... Income Tax Settlement Commission Additional Bench Chennai- 600035.
2. Principal Commissioner of Income Tax Central Circle-2 Mahathma Gandhi Road Chennai-600034.
3. Deputy Commissioner of Income Tax Central Circle 2 Mahathma Gandhi Road Chennai-600034.
W.P.No.17017 of 202403.02.2025 https://www.mhc.tn.gov.in/judis 4/4