Kewalchand Kothari v. The Director General Of Income Tax(Investigation)

IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED : 20.11.2024 CORAM THE HONOURABLE MR.JUSTICE C.SARAVANAN W.P.No.24907 and 24908 of 2022 andW.M.P.Nos.23845 and 23846 of 2022 1. Sardarmal Kothari ... Petitioner in W.P.No.24907 of 2022 2.Kewalchand Kothari ... Petitioner in W.P.No.24908 of 2022 Vs. 1.The Director General of Income Tax(Investigation), 46, Mahatma Gandhi Road, Chennai – 600 034. 2.The Principal Commissioner of Income Tax, Central – 1, 46, Mahatma Gandhi Road, Chennai – 600 034. 3.The Tax Recovery Officer, Central – 1, 3[rd] floor, 46, Mahatma Gandhi Road, Chennai – 600 034. ... Respondents in both W.Ps Prayer in W.P.No.24907 of 2022: Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorarified Mandamus, to call for the records in F.No.2006(3)/2019-20 dated 13.02.2020 passed by the 1[st] respondent confirming the order of the 2[nd ]respondent in Order No.1543/PCIT/C-1/1/2018-19 dated 29.11.2019 and quash the same as arbitrary, without application of mind and unsustainable in law and further direct the 1[st] respondent to consider the application of the petitioner filed for waiver of interest under Section 220(2) of the Act. Prayer in W.P.No.24908 of 2022: Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorarified Mandamus, to call for the records in F.No.2006(3)/2019-20 dated 13.02.2020 passed by the 1[st] respondent confirming the order of the 2[nd ]respondent in Order No.1543/PCIT/C-1/2/2018-19 dated 29.11.2019 and quash the same as arbitrary, without application of mind and unsustainable in law and further direct the 1[st] respondent to consider the application of the petitioner filed for waiver of interest under Section 220(2) of the Act. For Petitioners : Mr.M.A.Mudimannan (in both W.Ps) For Respondents: Mr.A.P.Srinivas(in both W.Ps) Senior Standing Counsel COMMON ORDER The learned counsel for the petitioners seek permission of this Court to withdraw these writ petitions and he has also made an endorsement to that effect. 2. In view of the endorsement made by the learned counsel for the petitioners, these Writ Petitions are dismissed as withdrawn. No costs. Consequently, connected writ miscellaneous petitions are closed. 20.11.2024 Index:Yes/NoInternet: Yes/NoSpeaking Order/Non-Speaking OrderNeutral Citation : Yes/Nojas To 1.The Director General of Income Tax(Investigation),(Investigation), 46, Mahatma Gandhi Road, Chennai – 600 034. Chennai – 600 034. 2.The Principal Commissioner of Income Tax, Central – 1, 46, Mahatma Gandhi Road, Chennai – 600 034. Central – 1, 46, Mahatma Gandhi Road, Chennai – 600 034. 3.The Tax Recovery Officer, Central – 1, 3[rd] floor, 46, Mahatma Gandhi Road, Chennai – 600 034. W.P.Nos.24907 & 24908 of 2022 C.SARAVANAN, J. jas W.P.No.24907 and 24908 of 2022andW.M.P.Nos.23845 and 23846 of 2022 20.11.2024