Dr.s.gurushankar v. The Commissioner Of Income Tax (Appeals

BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED: 30.11.2021 CORAM: THE HONOURABLE MR.JUSTICE M.SUNDARW.P. No.108 of 2019and WMP(MD).Nos.81 of 2019 and 5468 of 2021 Dr.S.Gurushankar : Petitioner Vs. 1.The Commissioner of Income Tax (Appeals-19, Chennai) Office of the Commissioner of Income Tax (Appeals-19) 304, Investigation Building, Mahathma Gandhi Road, Nungambakkam, Chennai – 600 034. 2.The Deputy Commissioner of Income Tax, Central Circle-I, Madurai (i/c) Madurai. 3.Assistant Commissioner of Income Tax, Central Circle – I, Madurai. : Respondents P RAYER: Writ Petitions filed under Article 226 of the Constitutionof India for issuance of Writ of Certiorarified Mandamus, callingfor the records of the second respondent (Deputy Commissioner ofIncome Tax, Central Circle – I, Madurai) in the revised order ofassessment in PAN: /CC-1/MDU/2018-19, giving effect to theorders of the Commissioner of Income Tax (Appeals – 19, Chennai)under Section 143(3) r/w. Sec.153A of the IT Act dated 29.11.2018 inrespect of for the assessment 2014-15 in the case of the petitioner,quash the same and direct the second respondent to pass the order ofrevised assessment strictly in accordance with the direction of thefirst respondent in his order dated:14.09.2018 directing the secondrespondent to allow 100% deductions under Section 80-IB (11C)claimed by the petitioner in the Writ Petition (assessee) in hisreturn of assessment years 2014-15. For Petitioner : Mr.S.RameshFor Respondents : Mr.N.Dilip Kumar, Senior Standing Counsel https://hcservices.ecourts.gov.in/hcservices/ O R D E R******************** Mr.S.Ramesh, learned counsel on record for writ petitioner hascirculated a memo. A scanned reproduction of the same is as follows: https://hcservices.ecourts.gov.in/hcservices/ 2. This Court is informed that the aforementioned memo has beenserved on learned Revenue counsel. Learned counsel for writpetitioner reiterates the contents of the memo in the hearing. 3. In the light of the aforementioned memo and the reiterationmade by learned counsel for writ petitioner, captioned main writpetition and captioned WMPs are dismissed as withdrawn. There shallbe no order as to costs. // True Copy // Sd/-Assistant Registrar (AE) pkn / /2021Sub Assistant Registrar(CS) To 1.The Commissioner of Income Tax (Appeals-19, Chennai) Office of the Commissioner of Income Tax (Appeals-19) 304, Investigation Building, Mahathma Gandhi Road, Nungambakkam, Chennai – 600 034. 2.The Deputy Commissioner of Income Tax, Central Circle-I, Madurai (i/c) Madurai.3.Assistant Commissioner of Income Tax, Central Circle – I, Madurai. +1 CC to M/s.S. RAMESH, Advocate ( SR-36591[F] dated 30/11/2021 )+1 CC to M/s.N.DILIPKUMAR, Advocate ( SR-36898[F] dated 01/12/2021 )W.P. No.108 of 2019 30.11.2021 NSN(CO)GC(09.12.2021) 3P 6C