M/S.trans Asia Corporation,Grand Trust Centre v. The Chief Commissioner Of Income Tax, Chennai – Ii

M/s.Trans Asia Corporation,Grand Trust Centre,No.64, Habibullah Road, T.Nagar,Chennai – 600 017,Represented by its Managing Partner,Thiru S.Podikunju. ... Petitioner in all W.Ps. Vs. 1.The Chief Commissioner of Income Tax, Chennai – II, No.121, Nungambakkam High Road, Chennai – 600 034. ...1[st] Respondent in all W.Ps. 2.The Assistant Commissioner of Income Tax, Business Range II, Chennai – 600 034. ...Respondent in W.P.Nos.27124 to 27126 of 2010 Prayer in W.P.No.27123 of 2010: Writ Petition is filed underArticle 226 of the Constitution of India praying for theissuance of Writ of Certiorarified Mandamus, to call for therecords of the petitioner in CC-II/B(37)/2003-04 on the file ofthe respondent and quash the order dated 17.08.2010 for theAssessment year 1997-98 rejecting the petition for waiver ofinterest u/s.234B of the Income Tax Act, 1961 and direct therespondent to allow the petition for waiver of interest u/s.234Bof the Income Tax Act, 1961 for Assessment year 1997-98. Prayer in W.P.No.27124 of 2010: Writ Petition is filed underArticle 226 of the Constitution of India praying for theissuance of Writ of Certiorarified Mandamus, to call for therecords of the petitioner in CC-II/B(28)/2003-04 on the file ofthe First Respondent and quash the common order dated 20.10.2004for the Assessment years 1992-93, 1993-94 and 1994-95 rejectingthe petition for waiver of interest u/s.234B of the Income TaxAct, 1961 and direct the First Respondent to allow the petition https://hcservices.ecourts.gov.in/hcservices/ for waiver of interest u/s.234B of the Income Tax Act, 1961 forAssessment year 1992-93. Prayer in W.P.No.27125 of 2010: Writ Petition is filed underArticle 226 of the Constitution of India praying for theissuance of Writ of Certiorarified Mandamus, to call for therecords of the petitioner in CC-II/B(28)/2003-04 on the file ofthe First Respondent and quash the common order dated 20.10.2004for the Assessment years 1992-93, 1993-94 and 1994-95 rejectingthe petition for waiver of interest u/s.234B of the Income TaxAct, 1961 and direct the First Respondent to allow the petitionfor waiver of interest u/s.234B of the Income Tax Act, 1961 forAssessment year 1993-94. Prayer in W.P.No.27126 of 2010: Writ Petition is filed underArticle 226 of the Constitution of India praying for theissuance of Writ of Certiorarified Mandamus, to call for therecords of the petitioner in CC-II/B(28)/2003-04 on the file ofthe First Respondent and quash the common order dated 20.10.2004for the Assessment years 1992-93, 1993-94 and 1994-95 rejectingthe petition for waiver of interest u/s.234B of the Income TaxAct, 1961 and direct the First Respondent to allow the petitionfor waiver of interest u/s.234B of the Income Tax Act, 1961 forAssessment year 1994-95. For Petitioner :Mr.M.P.Senthilkumar(in all W.Ps)For Respondent : M/s.Hema Muralikrishnan (in all W.Ps) Senior Standing Counsel C O M M O N O R D E R The learned counsel for the petitioner submits that thesewrit petitioners have opted to settling the case under the VivadSe Vishwas Scheme and had filed an application dated 31.01.2021. 2.In view of the same, these Writ Petitions are closed withliberty to restore the same, in case, the applications filedunder the Vivad Se Vishwas Scheme are not accepted. 3.These Writ Petitions stand closed with the aboveobservations. No costs. Consequently, connected MiscellaneousPetitions are closed. Assistant Registrar(CS III) https://hcservices.ecourts.gov.in/hcservices/ Notes:-In view of the present lock down owing to COVID-19pandemic, a web copy of the order may be utilized for officialpurposes, but, ensuring that the copy of the order that ispresented is the correct copy, shall be the responsibility ofthe advocate / litigant concerned. To 1.The Chief Commissioner of Income Tax, Chennai – II, No.121, Nungambakkam High Road, Chennai – 600 034. 2.In view of the same, these Writ Petitions are closed withliberty to restore the same, in case, the applications filedunder the Vivad Se Vishwas Scheme are not accepted. 3.These Writ Petitions stand closed with the aboveobservations. No costs. Consequently, connected MiscellaneousPetitions are closed. Assistant Registrar(CS III) https://hcservices.ecourts.gov.in/hcservices/ Notes:-In view of the present lock down owing to COVID-19pandemic, a web copy of the order may be utilized for officialpurposes, but, ensuring that the copy of the order that ispresented is the correct copy, shall be the responsibility ofthe advocate / litigant concerned. To 1.The Chief Commissioner of Income Tax, Chennai – II, No.121, Nungambakkam High Road, Chennai – 600 034. 2.The Assistant Commissioner of Income Tax, Business Range II, Chennai – 600 034. +cc to M/S.M.P.Senthil Kumar,Advocate,Sr.No 21506 +cc to M/S.Hema Muralikrishnan,Advocate,Sr.No 21619 W.P.Nos.27123 to 27126 of 2010and W.M.P.Nos.1 & 2, 1 & 2 and 1 & 2 of 2010 sky(CO)baf 07/05/2021