Benjamin Cherian,Sole v. The Deputy Commissioner Of Income-Tax, Circle-I

IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED : 11.01.2019 CORAM THE HONOURABLE Mr. JUSTICE S.M.SUBRAMANIAM W.P.Nos. 41949 to 41953 of 2006 AndW.P.M.P.Nos. 1,1,1,1 and 1 of 2006 W.P.No.41949 of 2006 Benjamin Cherian,Sole Proprietor of M/s.Raj Impex(India),No.38, Malony Road,T.Nagar, Chennai 17. Vs ..Petitioner 1.The Deputy Commissioner of Income-tax, Circle-I, 121, Mahatma Gandhi Road, Chennai 34. 2.The Joint Commissioner of Income-tax (OSD), Circle I, Room No.309, New Block, 121, Nungambakkam High Road, Chennai 34. 3.The Assistant Commissioner of Income-tax, Circle I, III Floor, New Block, 121, Nungambakkam High Road, Chennai 34. ..Respondents PRAYER: Writ Petition filed under Article 226 of theConstitution of India, to issue a Writ of Certiorari, to callfor the records in P.A.No.AACPC 2400J dated 23.02.2006 of thefirst respondent relating to the Assessment Year 2001-02 andand quash the same. W.P.No.41950 of 2006 Benjamin Cherian,Sole Proprietor of M/s.Raj Impex(India),No.38, Malony Road,T.Nagar, Chennai 17...Petitioner Vs https://hcservices.ecourts.gov.in/hcservices/ 1.The Deputy Commissioner of Income-tax, Circle-I, 121, Mahatma Gandhi Road, Chennai 34. 2.The Joint Commissioner of Income-tax (OSD), Circle I, Room No.309, New Block, 121, Nungambakkam High Road, Chennai 34. 3.The Assistant Commissioner of Income-tax, Circle I, III Floor, New Block, 121, Nungambakkam High Road, Chennai 34. ..Respondents PRAYER: Writ Petition filed under Article 226 of theConstitution of India, to issue a Writ of Certiorari, to callfor the records in P.A.No.AACPC 2400J dated 23.02.2006 of thefirst respondent relating to the Assessment Year 2003-04 andand quash the same. W.P.No.41951 of 2006 Benjamin Cherian,Sole Proprietor of M/s.Raj Impex(India),No.38, Malony Road,T.Nagar, Chennai 17. ..Petitioner Vs 1.The Deputy Commissioner of Income-tax, Circle-I, 121, Mahatma Gandhi Road, Chennai 34. 2.The Joint Commissioner of Income-tax (OSD), Circle I, Room No.309, New Block, 121, Nungambakkam High Road, Chennai 34. 3.The Assistant Commissioner of Income-tax, Circle I, III Floor, New Block, 121, Nungambakkam High Road, Chennai 34. ..Respondents PRAYER: Writ Petition filed under Article 226 of theConstitution of India, to issue a Writ of Certiorari, to callfor the records in P.A.No.AACPC 2400J dated 23.02.2006 of thefirst respondent relating to the Assessment Year 2002-03 andand quash the same. W.P.No.41952 of 2006 Benjamin Cherian,Sole Proprietor of M/s.Raj Impex(India),No.38, Malony Road,T.Nagar, Chennai 17...Petitioner Vs 1.The Deputy Commissioner of Income-tax, Circle-I, 121, Mahatma Gandhi Road, Chennai 34. 2.The Joint Commissioner of Income-tax (OSD), Circle I, Room No.309, New Block, 121, Nungambakkam High Road, Chennai 34. 3.The Assistant Commissioner of Income-tax, Circle I, III Floor, New Block, 121, Nungambakkam High Road, Chennai 34. ..Respondents PRAYER: Writ Petition filed under Article 226 of theConstitution of India, to issue a Writ of Certiorari, to callfor the records in P.A.No.AACPC 2400J dated 23.02.2006 of thefirst respondent relating to the Assessment Year 2004-05 andand quash the same. Benjamin Cherian,Sole Proprietor of M/s.Raj Impex(India),No.38, Malony Road,T.Nagar, Chennai 17...Petitioner Vs 1.The Deputy Commissioner of Income-tax, Circle-I, 121, Mahatma Gandhi Road, Chennai 34. 2.The Joint Commissioner of Income-tax (OSD), Circle I, Room No.309, New Block, 121, Nungambakkam High Road, Chennai 34. 3.The Assistant Commissioner of Income-tax, Circle I, III Floor, New Block, 121, Nungambakkam High Road, Chennai 34. ..Respondents PRAYER: Writ Petition filed under Article 226 of theConstitution of India, to issue a Writ of Certiorari, to callfor the records in P.A.No.AACPC 2400J dated 23.02.2006 of thefirst respondent relating to the Assessment Year 2004-05 andand quash the same. Benjamin Cherian,Sole Proprietor of M/s.Raj Impex(India),No.38, Malony Road,T.Nagar, Chennai 17...Petitioner Vs 1.The Deputy Commissioner of Income-tax, Circle-I, 121, Mahatma Gandhi Road, Chennai 34. 2.The Joint Commissioner of Income-tax (OSD), Circle I, Room No.309, New Block, 121, Nungambakkam High Road, Chennai 34. 3.The Assistant Commissioner of Income-tax, Circle I, III Floor, New Block, 121, Nungambakkam High Road, Chennai 34. ..Respondents PRAYER: Writ Petition filed under Article 226 of theConstitution of India, to issue a Writ of Declaration, declaringthe provisos under Section 148 of the Income Tax Act, 1961 andexplanation thereunder inserted by the Finance Act, 2006, asultravires and strike down the same. For Petitionerin all W.Ps. : Mr.Sidhant.G.BafnaFor Respondentsin all W.Ps.: Mrs.Hema Muralikrishnan Standing Counsel [for Income-tax]C O M M O N O R D E R The learned counsel appearing for the petitioner seekspermission of this Court to withdraw these Writ Petitions and healso made an endorsement to that effect. 2. In view of the endorsement made by the learned counselfor the petitioner in all the writ petitions and submissionsmade, these writ petitions stand dismissed as withdrawn.Consequently, connected miscellaneous petitions are closed. Nocosts. Sd/- Assistant Registrar(CS-VIII) //True Copy// vkr/maya Sub Assistant Registrar https://hcservices.ecourts.gov.in/hcservices/ To 1.The Deputy Commissioner of Income-tax, Circle-I, 121, Mahatma Gandhi Road, Chennai 34. 2.The Joint Commissioner of Income-tax (OSD), Circle I, Room No.309, New Block, 121, Nungambakkam High Road, Chennai 34. 3.The Assistant Commissioner of Income-tax, Circle I, III Floor, New Block, 121, Nungambakkam High Road, Chennai 34. +1 cc to M/s.Mallika Srinivasan, Advocate, S.R.No.3525+1 cc to M/s.Hema Muralikrishnan, Advocate, S.R.No.3531W.P. Nos. 41949 to 41953 of 2006SAI(CO)SSM(14/02/2019)