Income Tax Case

IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 21.01.2020 CORAM: THE HONOURABLE MR.JUSTICE C.SARAVANAN W.P.Nos.2310 to 2312 of 2012andW.M.P.Nos.1, 1 & 1 of 2012 M/s.Aircel Limited, Represented by its Assistant General Manager,Mr.K.Raghuraman,Spencer Plaza, 5[th] Floor, No.769 Anna Salai, Chennai – 600 002. ... Petitioner in W.Ps.2310 & 2311 of 2012 M/s.Dishnet Wireless Limited,Represented by its Authorised Representative,Mr.K.Raghuraman,Spencer Plaze, 5[th] Floor, No.769 Anna Salai, Chennai – 600 002. ... Petitioner in W.P.2312 of 2012 Vs. 1.The Income Tax Officer – II (2), International Taxation, No.121 Nungambakkam High Road, Nungambakkam, Chennai – 600 034. 2.The Assistant Commissioner of Income Tax, Company Circle I(4), No.121 Nungambakkam High Road, Nungambakkam, Chennai – 34. ... Respondents in all W.Ps. Common Prayer: Writ Petition is filed under Article 226 of theConstitution of India praying for the issuance of a Writ ofCertiorarified Mandamus, to call for the records comprised inthe impugned order in Certificate No.25/195/2010-2011 dated30.11.2011 on the file of the first respondent, quash the sameand consequently direct the 1[st] Respondent to issue NIL Taxwithholding Certificate on proposed payments to various Non-Resident telecom operators. For Petitioner : Mr.K.Magesh(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 It is mentioned that the Company is in under liquidation.Therefore, these Writ Petitions are dismissed with liberty torestore the Writ Petitions at the instance of the liquidator, orat the instance of the petitioner, as and when the petitionercomes out of the liquidation proceedings. 2.In view of the above, these Writ Petitions are dismissed.No costs. Consequently, connected Miscellaneous Petitions areclosed. Sd/- Asst.Registrar (CS III ) /true copy/Sub Asst. Registrar jasTo 1.The Income Tax Officer – II (2), International Taxation, No.121 Nungambakkam High Road, Nungambakkam, Chennai – 600 034. 2.The Assistant Commissioner of Income Tax, Company Circle I(4), No.121 Nungambakkam High Road, Nungambakkam, Chennai – 34. +1 cc to Mr.Hema Muralikrishnan Advocate sr4125+1 cc to Mr.Mohammed Shaffiq Advocate sr4123W.P.Nos.2310 to 2312 of 2012andW.M.P.Nos.1, 1 & 1 of 2012 aa25/02/2020 2/2