M/S.vikas Academyrepresented By Its v. The Principal Commissioner Of Income Tax – 2

BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED: 24.02.2021 CORAM THE HONOURABLE MR.JUSTICE G.R.SWAMINATHAN W.P.(MD)No.2755 of 2017andW.M.P(MD)Nos.2282 & 3704 of 2017 M/s.Vikas AcademyRepresented by its Partner,Biju N.Sudharsan ... Petitioner Vs. 1.The Principal Commissioner of Income Tax – 2, No.2,V.P.Rathinasamy Road, Bibikulam, Madurai – 625 002. 2.The Income Tax Officer, Ward-2(4), Madurai. 3.The Commissioner of Income Tax (Appeals)-3, Madurai. ... Respondents Prayer: Writ petitionis filed under Article 226 of the Constitutionof India, to issue a Writ of Certiorarified Mandamus calling for therecords of the 1[st] Respondent in C.No.DRS/21/PCIT-2/MDU/2016-17 dated30.12.2016 and quash the same and consequently direct him to acceptthe application in Form No.1 filed u/s. 203 of the Finance Act of2016 in respect of Direct Tax Dispute Resolution Scheme, 2016. 2.In view of the order dated 16.09.2019 passed by the Hon'bleDivison Bench at the Principal Seat in TC(A)No.716 of 2015 and alsothe order of the Commissioner of Income Tax (Appeals), Madurai onhttps://hcservices.ecourts.gov.in/hcservices/ 18.10.2019 allowing ITA No.149/2015-16, nothing survives for furtherconsideration in this writ petition. Recording the saiddevelopments, this writ petition is closed as infructuous. Nocosts. Consequently, connected miscellaneous petitions are closed. // True Copy // Sd/-Assistant Registrar / /2021Sub Assistant Registrar(CS) SKM Note: In view of the present lock down owing to COVID-19 pandemic,a web copy of the order may be utilized for official purposes, but,ensuring that the copy of the order that is presented is the correctcopy, shall be the responsibility of the advocate/litigantconcerned. To 1.The Principal Commissioner of Income Tax – 2, No.2,V.P.Rathinasamy Road, Bibikulam, Madurai – 625 002. 2.The Income Tax Officer, Ward-2(4), Madurai. 3.The Commissioner of Income Tax (Appeals)-3, Madurai. MA(CO)SRS (05/03/2021) 2P : 4C Order made inW.P.(MD)No.2755 of 2017 andW.M.P(MD)Nos.2282&3704 of 201724.02.2021 https://hcservices.ecourts.gov.in/hcservices/