Rajkumar Exports (P) Ltd. v. Union of India / Central Board of Direct Taxes, New Delhi / The Income-tax Officer, Company Circle-V(3), Chennai
[Citation -2017-LL-0721-3]
| Citation | 2017-LL-0721-3 |
|---|---|
| Appellant Name | Rajkumar Exports (P) Ltd. |
| Respondent Name | Union of India / Central Board of Direct Taxes, New Delhi / The Income-tax Officer, Company Circle-V(3), Chennai |
| Court | HIGH COURT OF MADRAS |
| Relevant Act | Income-tax |
| Date of Order | 21/07/2017 |
| Judgment | View Judgment |
| Bot Summary: | Respondents in both WPs. Prayer: Petition filed under Article 226 of the Constitution of India to issue a Writ of Declaration declaring Sections 115 WA(2), 115 WB(1) and 115 WB(2) of the Income Tax Act, 1961 as introduced by the Finance Act, 2005 ultra virus of Article 14, 19(1)(g) and 265 of the Constitution of India and as beyond the legislative competence of Parliament in so far as the petitioner is concerned. C O M M ON O R D E R Learned counsel for the petitioner seeks permission of this Court to withdraw the petitions and has also made an endorsement to that effect. 2.In view of the submissions made by the learned counsel for the petitioner, these writ petitions stands dismissed as withdrawn. Connected miscellaneous petitions are closed. |