Wp/29739/2007 Of M/S Cotton Tex v. Income Tax Settlement
High Court
28 Feb 2020 In favour of: Revenue
Forum / Bench
High Court Β· hc_cis_mas
Parties
Wp/29739/2007 Of M/S Cotton Tex v. Income Tax Settlement
Date of order
28 Feb 2020
Assessment year(s)
β
Outcome
Dismissed
The order β as passed by the High Court
Case summary
In Wp/29739/2007 Of M/S Cotton Tex v. Income Tax Settlement, the High Court (2020) dismissed the appeal. The decision went in favour of the Revenue.
Summary auto-generated from the order below β read the full judgment for the complete reasoning.
IN THE HIGH COURT OF JUDICATURE AT MADRAS
CORAM :
The Hon'ble Mr.JUSTICE SUBRAMONIUM PRASADW.P.Nos.29739 & 29740 of 2007and M.P.Nos.1, 2, 1 & 2 of 2007
M/s. Cotton Tex,Represented by its Partner β L.NagarajNo.16, Ramnagar Main Road,Tirupur β 641602. ... Petitioner in W.P.No.29739/2007
M/s. Gwalior Hosiery,Represented by its Partner β L.NagarajNo.16, Ramnagar Main Road,Tirupur β 641602. ... Petitioner in W.P.No.29740/2007-vs-
1.Income Tax Settlement Commission, Additional Bench, No.488-489, Anna Salai, Nandanam, Chennai- 600035.
2.Union of India, Rep. by its Secretary, Ministry of Finance, Department of Revenue, North Block, New Delhi β 110001.
3.Commissioner of Income Tax β III No.68, Race Course Road, Coimbatore β 641018.... Respondents in both WPs
Common Prayer :Writ Petitions filed under Article 226 ofthe Constitution of India praying to issue a Writ ofDeclaration, to declare the provisions of sub-sec. (2A) ofsec. 245D and sub-sec. (3) of sec. 245 HA as ultra vires,violative of Article 19(1)(g) and Article 265 of theConstitution of India.
https://hcservices.ecourts.gov.in/hcservices/
For Petitioners in both: Mr.S.RajasekarWPsFor Respondents in both: Mr.A.N.R Jayaprathap [R2 &WPsR3]Standing Counsel for Taxes
COMMON ORDER
(Delivered by The Hon'ble Chief Justice) Learned counsel for the petitioners has instructions towithdraw these writ petitions. He has also circulated aletter to the Registry to that effect.
2. The Writ Petitions are accordingly, dismissed aswithdrawn. No costs. Connected miscellaneous petitions areclosed.Sd/-Assistant Registrar(CS-III)//True copy//Sub Assistant RegistrarsniTo 1.Income Tax Settlement Commission, Additional Bench, No.488-489, Anna Salai, Nandanam, Chennai- 600035.
2.Secretary, Union of India, Ministry of Finance, Department of Revenue, North Block, New Delhi β 110001.3.Commissioner of Income Tax β III No.68, Race Course Road, Coimbatore β 641018.
+2cc to Mr.S.Rajasekar, Advocate SR.No.18018, 18019
W.P.Nos.29739 & 29740 of 2007
SSI(CO)
GMY(28/07/2020)https://hcservices.ecourts.gov.in/hcservices/
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