W.m.p.nos.14011 And v. Dcit, International Tax 1(1),Chennairoom
High Court
06 Dec 2024 In favour of: Revenue
Forum / Bench
High Court Β· hc_cis_mas
Parties
W.m.p.nos.14011 And v. Dcit, International Tax 1(1),Chennairoom
Date of order
06 Dec 2024
Assessment year(s)
β
Outcome
Dismissed
The order β as passed by the High Court
Case summary
In W.m.p.nos.14011 And v. Dcit, International Tax 1(1),Chennairoom, the High Court (2024) dismissed the appeal. The decision went in favour of the Revenue.
Decision: In view of the above submission and also the endorsement made ____________ W.P.No.14815 of 2022 by the learned counsel for the petitioner, this Writ Petition is dismissed as infructuous.
Summary auto-generated from the order below β read the full judgment for the complete reasoning.
Sections referenced in this judgment
W.P.No.14815 of 2022
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 06.12.2024
CORAM :
THE HONOURABLE MR.JUSTICE C.SARAVANAN
W.P.No.14815 of 2022
and
W.M.P.Nos.14011 and 14012 of 2022
M/s.Siemens Gamesa Renewable Energy Sociedad Anonima,A Company incorporated under the laws of Spain at 222, Parque Technologico De Biz.,Edificio Zamudio Vizcaya, Spain 48170, Represented by its Authorized Signatory Mr.Sasikanth Ramakrishnan,489, GNT Road, Thandalkazhani Village,Vadagarai Post, Redhills,Chennai β 600 052.... Petitioner
Vs.
DCIT, International Tax 1(1),ChennaiRoom No.8713, BSNL Building,4[th] Floor, Income Tax Office β BSNL Tower,No.16, Greams Road,Chennai, Tamil Nadu β 600 006. ... Respondent
Prayer: Writ Petition filed under Article 226 of the Constitution of India,
____________
W.P.No.14815 of 2022
for issuance of a Writ of Certiorari, to call for the records on the file of the respondent and quash the Impugned Order in ITBA/AST/F/144C/2021-
2022/1042266777(1) dated 31.03.2022 under Section 144C of the Income Tax Act, 1961 passed by the respondent as illegal and not in accordance with law.
For Petitioner: Ms.Anumitha.V for Mr.R.Sivaraman for Mr.R.Sivaraman
For Respondent: Mr.B.Ramana Kumar Senior Standing Counsel Senior Standing Counsel
ORDER
When the matter was taken up for consideration, the learned counsel
for the petitioner, on instructions, submitted that the relief sought for herein has become infructuous as the petitioner has filed an appeal and had secured favorable order from the Appellate Commissioner and hence, nothing survives for adjudication in this Writ Petition. She has also made an endorsement to that effect in the Court bundle.
2. In view of the above submission and also the endorsement made
____________
W.P.No.14815 of 2022
by the learned counsel for the petitioner, this Writ Petition is dismissed as
infructuous. No costs. Connected Writ Miscellaneous Petitions are closed.
06.12.2024
Index : Yes/NoInternet : Yes/NoSpeaking Order/Non-Speaking OrderNeutral Citation : Yes/NoarbToDCIT, International Tax 1(1),ChennaiRoom No.8713, BSNL Building,4[th] Floor, Income Tax Office β BSNL Tower,No.16, Greams Road,Chennai, Tamil Nadu β 600 006.
C.SARAVANAN, J.
____________Page No. 3 of 4https://www.mhc.tn.gov.in/judis
W.P.No.14815 of 2022
arb
W.P.No.14815 of 2022
and
W.M.P.Nos.14011 and 14012 of 2022
06.12.2024
____________
https://www.mhc.tn.gov.in/judis
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