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The Indian Cements Ltd.,Rep. By Its Authorized Signatory,Coromandel Towers v. The Commissioner Of Income Tax (Tds

High Court 02 Jun 2023 In favour of: Revenue

Forum / Bench

High Court · hc_cis_mas

Parties

Date of order

02 Jun 2023

Assessment year(s)

—

Outcome

Dismissed

The order — as passed by the High Court

Case summary

In The Indian Cements Ltd.,Rep. By Its Authorized Signatory,Coromandel Towers v. The Commissioner Of Income Tax (Tds, the High Court (2023) dismissed the appeal under Section 197 of the Income-tax Act. The decision went in favour of the Revenue.

Decision: 2.Acceding to the request, this writ petition is dismissed as withdrawn.

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

Sections referenced in this judgment

Section 197 case law →

W.P.No.10255 of 2023 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 02.06.2023 CORAM : THE HONOURABLE DR.JUSTICEANITA SUMANTH W.P.No.10255 of 2023and W.M.P.No.10249 of 2023 The Indian Cements Ltd.,Rep. by its Authorized Signatory,Coromandel Towers, 93, Santhome High Road,Karpagam Avenue, R.A.Puram, Chennai - 28. .. Petitioner Vs 1.The Commissioner of Income Tax (TDS) BSNL Building, Chennai. 2.The Joint Commissioner of Income Tax II (CPC-TDS) Centralized Processing Cell (TDS), Aayakar Bhawan, Sector - 3, Vishal, Ghaziabad - 201 010. 3.The Deputy Commissioner of Income Tax, TDS Circle - 3(1), Chennai. 4.The Additional Commissioner of Income Tax, TDS Range - 3, Chennai... Respondents Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Mandamus directing the 3rd respondent to consider the application dated 28.03.2023 submitted by the petitioner under Section 197(1) of the Income Tax Act, 1961 and issue certificate for nil / lower deduction of TDS for the financial year 2022 - 23. For Petitioner : Mr.Abishek Jenasenan For Respondents : Dr.B.Ramasamy Senior Standing Counsel ORDER Mr.Abishek Jenasenan, learned counsel on record, makes an endorsement to the effect that the petitioner does not pursue this writ petition and wishes to withdraw the same. 2.Acceding to the request, this writ petition is dismissed as withdrawn. No costs. Connected miscellaneous petition is closed. 02.06.2023 Index:Yes/NoNeutral Citation:Yes/Nossm To: 1.The Commissioner of Income Tax (TDS) BSNL Building, Chennai. 2.The Joint Commissioner of Income Tax II (CPC-TDS) Centralized Processing Cell (TDS), Aayakar Bhawan, Sector - 3, Vishal, Ghaziabad - 201 010. 3.The Deputy Commissioner of Income Tax, TDS Circle - 3(1), Chennai. 4.The Additional Commissioner of Income Tax, TDS Range - 3, Chennai. https://www.mhc.tn.gov.in/judis W.P.No.10255 of 2023 DR. ANITA SUMANTH,J. ssm W.P.No.10255 of 2023 02.06.2023

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