M/S.star Health And Allied Insurance Co. Ltd., Rep. By Its Chief Financial Officer Mr.s.ramaswamy v. Income Tax Officer, Tds Ward-Ii (4), 7[Th] Floor, New Block
High Court
19 Dec 2018 In favour of: Revenue
Forum / Bench
High Court · hc_cis_mas
Parties
M/S.star Health And Allied Insurance Co. Ltd., Rep. By Its Chief Financial Officer Mr.s.ramaswamy v. Income Tax Officer, Tds Ward-Ii (4), 7[Th] Floor, New Block
Date of order
19 Dec 2018
Assessment year(s)
—
Outcome
Dismissed
The order — as passed by the High Court
Case summary
In M/S.star Health And Allied Insurance Co. Ltd., Rep. By Its Chief Financial Officer Mr.s.ramaswamy v. Income Tax Officer, Tds Ward-Ii (4), 7[Th] Floor, New Block, the High Court (2018) dismissed the appeal under Section 194 of the Income-tax Act. The decision went in favour of the Revenue.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
Sections referenced in this judgment
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 19.12.2018
THE HONOURABLE MR.JUSTICE R.MAHADEVAN
M/s.Star Health and Allied Insurance Co. Ltd.,Rep. By its Chief Financial Officer Mr.S.Ramaswamy,1, New Tank Street,Valluvar Kottam High Road,Numgambakkam,Chennai – 600 034....Petitioner VsIncome Tax Officer, TDS Ward-II (4),7[th] Floor, New Block,121, Nungambakkam High Road,Chennai – 600 034....Respondent
Prayer: Petition filed under Article 226 of theConstitution of India, to issue a Writ of Mandamus, forbearingthe respondent from making any order holding the petitionerliable to deduction of tax at source under Section 194 J of theIncome Tax Act in respect of the payments made by the petitionerpursuant to the health insurance effected by the petitioner.
The learned counsel for the petitioner seek permission ofthis Court to withdraw the writ petition. An endorsement hasalso been made to that effect.
https://hcservices.ecourts.gov.in/hcservices/
2. In view of the submission and endorsement made by thelearned counsel for the petitioner, the Writ Petition isdismissed as withdrawn. No costs. Consequently, the connectedMiscellaneous Petitions are also dismissed.
arb/vsi2
Sd/- Assistant Registrar(CS IV)
//True Copy// Sub Assistant RegistrarTo1. The Income Tax Officer, TDS Ward-II (4),7[th] Floor, New Block,121, Nungambakkam High Road,Chennai – 600 034.+1cc to Mr.Hema Muralikrishnan, Advocate, S.R.No.88765+1cc to Mr.N.Muthu Kumar, Advocate, S.R.No.88585 W.P.No.560 of 2010 and W.M.P.Nos.1 & 2 of 2010rk(co)kak(28/01/2019)
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