M/S.m.m.nagalingam Refineries,Rep By Its v. The Income Tax Officer,Tds Ward,Railway Feeder Road,Virudhunagar
High Court
22 Mar 2011 In favour of: Revenue
Forum / Bench
High Court · mdubench
Parties
M/S.m.m.nagalingam Refineries,Rep By Its v. The Income Tax Officer,Tds Ward,Railway Feeder Road,Virudhunagar
Date of order
22 Mar 2011
Assessment year(s)
—
Outcome
Dismissed
The order — as passed by the High Court
Case summary
In M/S.m.m.nagalingam Refineries,Rep By Its v. The Income Tax Officer,Tds Ward,Railway Feeder Road,Virudhunagar, the High Court (2011) dismissed the appeal. The decision went in favour of the Revenue.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT
DATED: 22.03.2011
CORAM:
THE HONOURABLE MR.JUSTICE B.RAJENDRAN
Writ Petition (MD)Nos.2385 to 2389 of 2011
1.M/s.Yentop Manickavel Sons EdibleOils (P) Ltd.,Rep by its Director M.Mathavan,123, Kutchery Road,Virudhunagar...Petitioner in W.P.No.2385/2011
2.M/s.Yentop Manickavel Edible Oils (P) Ltd.,Rep by its Director M.Mathavan,123, Kutchery Road,Virudhunagar...Petitioner in W.P.No.2386/20113.M/s.Manickavel Edible Oils (P) Ltd.,Rep by its Director M.Mathavan,123, Kutchery Road,Virudhunagar...Petitioner in W.P.No.2387/2011
4.M/s.Manickam Enterprises,Rep by its Partner M.Mathavan,123, Kutchery Road,Virudhunagar...Petitioner in W.P.No.2388/2011
5.M/s.M.M.Nagalingam Refineries,Rep by its Partner M.Mathavan,123, Kutchery Road,Virudhunagar...Petitioner in W.P.No.2389/2011
Vs.
The Income Tax Officer,TDS Ward,Railway Feeder Road,Virudhunagar... Respondent in All Petitions
Prayer: Writ Petition are filed under Article 226 of theConstitution of India praying for the issuance of a Writ ofProhibition, prohibiting the respondent herein from insisting onthe petitioner to make payment of tax under the head Deductionof tax at source in respect of payment of usance interest by thepetitioners on the Letters of Credit for imports in the light ofthe Circular No.65 (F.No.275/97-ITJ, dated 02.09.1971).https://hcservices.ecourts.gov.in/hcservices/
For Petitioners : Mr.P.Radhakrishnan in all PetitionsFor Respondent : Mr.R.Sathyamoorthy in all Petitions
2
O R D E R
Learned counsel appearing for the petitioners seekspermission of this Court to withdraw the writ petitions and hehas also made an endorsement to that effect.
2.In view of the endorsement made by the learned counselfor the petitioners, the writ petitions are dismissed aswithdrawn. No costs. Consequently, connected miscellaneouspetitions are closed.
Sd/-Assistan Registrar(C.O)
/True Copy/
Sub-Assistant Regitrar
To
The Income Tax Officer,TDS Ward,Railway Feeder Road,Virudhunagar
+One Cc to Mr.P.Radhakrishnan, Advocate, SR.No.7429
smsrl/3c – 24.3.2011
Writ Petition (MD)Nos.2385 to 2389 of 2011
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