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M/S.tuk Tuk Exportsrep. By Its v. Income Tax Officer Business Ward Xiv (3)

High Court 03 Mar 2025 In favour of: Revenue

Forum / Bench

High Court · hc_cis_mas

Parties

Date of order

03 Mar 2025

Assessment year(s)

—

Outcome

Dismissed

Case summary

In M/S.tuk Tuk Exportsrep. By Its v. Income Tax Officer Business Ward Xiv (3), the High Court (2025) dismissed the appeal. The decision went in favour of the Revenue.

Decision: In view of the above, the present petition stands dismissed as withdraw.

Summary auto-generated from the order below — read the full judgment for the complete reasoning.

The order — as passed by the High Court

W.P.No.33882 of 2012 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 03.03.2025 CORAM : THE HONOURABLE MR.JUSTICE R. SURESH KUMARAND THE HONOURABLE DR.JUSTICE A.D.MARIA CLETE W.P.No.33882 of 2012 M/s.Tuk Tuk ExportsRep. By its Partner Piyush BokariaR-36 Block, 16[th] StreetAnna Nagar, Chennai – 600 040...Petitioner Vs. 1. Income Tax Officer Business Ward XIV (3) 121, Nungambakkam High Road Chennai – 600 034. 2. Union of India Ministry of Finance Rep. By its Secretary Department of Revenue Central Secretariat, North Block New Delhi – 110 001...Respondents Prayer: Petition filed under Article 226 of the Constitution of India, seeking for a writ of declaration, to declare that the provisions of Chapter XII-BA of the Income Tax Act and in particular Section 115JC thereof as well as clause (ii) of Sub-Section (2) as ultra vires. For the Petitioner:Mr.G.Baskar ORDER (Order of the Court was authored by R.SURESH KUMAR, J.)Mr.G.Baskar, learned counsel appearing on behalf of the petitioner, on instructions, seeks permission of this Court to withdraw the present petition. He has also made an endorsement to that effect. 2. In view of the above, the present petition stands dismissed as withdraw. However, there shall be no order as to costs. Consequently, M.P.Nos.1 of 2012 and 1 of 2013 stand closed. (R.S.K., J.) (A.D.M.C., J) 03.03.2025 Neutral Citation:Yes/No drm To: To:1. Income Tax Officer Business Ward XIV (3) 121, Nungambakkam High Road Chennai – 600 034. 2. The Secretary Union of India, Ministry of Finance Department of Revenue Central Secretariat, North Block New Delhi – 110 001. W.P.No.33882 of 2012 W.P.No.33882 of 2012 R. SURESH KUMAR, J.ANDA.D.MARIA CLETE, J. (drm) W.P.No.33882 of 2012 03.03.2025

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This page reproduces a public-domain court order (Section 52(1)(q)(iv), Copyright Act 1957). Explanations are EaseValue's original analysis. Always read the original order.

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