Cotton Tex v. ITSC, Chennai / Union of India, New Delhi / CIT-III, Coimbatore
[Citation -2020-LL-0228-105]

Citation 2020-LL-0228-105
Appellant Name Cotton Tex
Respondent Name ITSC, Chennai / Union of India, New Delhi / CIT-III, Coimbatore
Court HIGH COURT OF MADRAS
Relevant Act Income-tax
Date of Order 28/02/2020
Judgment View Judgment
Bot Summary: 29739 29740 of 2007 Common Prayer : Writ Petitions filed under Article 226 of the Constitution of India praying to issue a Writ of Declaration, to declare the provisions of sub-sec. 245 HA as ultra vires, violative of Article 19(1)(g) and Article 265 of the Constitution of India. For Petitioners in both WPs : Mr.S.Rajasekar For Respondents in both : Mr.A.N.R Jayaprathap R2 R3 WPs Standing Counsel for Taxes COMMON ORDER(Delivered by The Hon'ble Chief Justice) Learned counsel for the petitioners has instructions to withdraw these writ petitions. He has also circulated a letter to the Registry to that effect. The Writ Petitions are accordingly, dismissed as withdrawn.


WP.Nos.29739 & 29740 of 2007 IN HIGH COURT OF JUDICATURE AT MADRASDATED : 28.02.2020 CORAM : Hon'ble Mr.A.P.SAHI, CHIEF JUSTICE AND Hon'ble Mr.JUSTICE SUBRAMONIUM PRASAD W.P.Nos.29739 & 29740 of 2007 M/s. Cotton Tex, Represented by its Partner L. Nagaraj No.16, Ramnagar Main Road, Tirupur 641602 Petitioner in W.P.No.29739/2007 M/s. Gwalior Hosiery, Represented by its Partner L. Nagaraj No.16, Ramnagar Main Road, Tirupur 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 Revenue, North Block, New Delhi 110001. 3.Commissioner of Income Tax III No.68, Race Course Road, Coimbatore 641018. Respondents in both WPs http://www.judis.nic.in Page 1 of 4WP.Nos.29739 & 29740 of 2007 Common Prayer : Writ Petitions filed under Article 226 of Constitution of India praying to issue Writ of Declaration, to declare provisions of sub-sec. (2A) of sec. 245D and sub-sec. (3) of sec. 245 HA as ultra vires, violative of Article 19(1)(g) and Article 265 of Constitution of India. For Petitioners in both WPs : Mr.S.Rajasekar For Respondents in both : Mr.A.N.R Jayaprathap [R2 & R3] WPs Standing Counsel for Taxes COMMON ORDER(Delivered by Hon'ble Chief Justice) Learned counsel for petitioners has instructions to withdraw these writ petitions. He has also circulated letter to Registry to that effect. 2. Writ Petitions are accordingly, dismissed as withdrawn. No costs.(A.P.S., CJ.) (S.P., J.) 28.02.2020 Index: Yes/No Internet : Yes/No sni http://www.judis.nic.in Page 2 of 4 WP.Nos.29739 & 29740 of 2007 To 1.Income Tax Settlement Commission, Additional Bench, No.488-489, Anna Salai, Nandanam, Chennai- 600035. 2.Secretary, Union of India, Ministry of Revenue, North Block, New Delhi 110001. 3.Commissioner of Income Tax III No.68, Race Course Road, Coimbatore 641018. http://www.judis.nic.in Page 3 of 4WP.Nos.29739 & 29740 of 2007 Hon'ble Chief Justice andSubramonium Prasad, J. (sni) W.P.Nos.29739 & 29740 of 2007 28.02.2020 http://www.judis.nic.in Page 4 of 4 Cotton Tex v. ITSC, Chennai / Union of India, New Delhi / CIT-III, Coimbatore
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