M/S.V.V.MINERAL V. UNION OF INDIA

WMP(MD)/3772/2021

AI Insights

The case involves multiple writ petitions filed by M/S.V.V. Mineral and M/S.Dhanalakshmi Srinivasan Sugars Private Limited against the Union of India and other respondents, seeking an interim direction to allow the petitioners to file applications under Section 245C of the Income Tax Act, 1961. The petitions were heard by the Madurai Bench of the Madras High Court, which considered the arguments presented by the petitioners' advocate and the standing counsel for the respondents. The court decided to extend the interim order previously granted, postponing further proceedings to allow the respondents time to prepare their counterarguments.

• Counselvise Citation: [2021] 140 COUNSELVISE.COM (IT) 679873 (HC-MADURAI)
• Appeal Type: Others
• Pronouncement Date: 17-04-2021
• Assessment Year: misc
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: P; M
• Assessee Lawyers: R
• Keywords: Income Tax Act; Interim direction; Application under Section 245C
• Section: 245C; 245D(1)

Judgement Text

"WMP(MD) No.3772 of 2021 BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT ( Special Original Jurisdiction ) Saturday, the Seventeenth day of April Two Thousand and Twenty One PRESENT THE HON'BLE MRS JUSTICE J.NISHA BANU WMP(MD) Nos.3772,3778 and 3782 of 2021 IN WP(MD)Nos.4661,4664 and 4668 of 2021 M/S.V.V.MINERAL (100 % EOU) REPRESENTED BY ITS PARTNER S.JEGATHEESAN ... PETITIONER/PETITIONER IN WMP(MD)No.3772 of 2021 IN WP (MD)No.4661 of 2021 M/S.DHANALAKSHMI SRINIVASAN SUGARS PRIVATE LIMITED, REP BY ITS MANAGING DIRECTOR, S.JEGATHEESAN ... PETITIONER/PETITIONER IN WMP(MD)No.3778 of 2021 IN WP (MD)No.4664 of 2021 M/S.V.V.MINERAL REPRESENTED BY ITS PARTNER S.JEGATHEESAN ... PETITIONER/ PETITIONER IN WMP(MD)No.3782 of 2021 IN WP (MD)No.4668 of 2021 Vs 1.UNION OF INDIA, REPRESENTED BY THE FINANCE SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, 3RD FLOOR, JEEVAN DEEP BUILDING, SANSADMARG, NEW DELHI-110001. 2.INCOME TAX SETTLEMENT COMMISSION, ADDITIONAL BENCH, CHENNAI, REP BY ITS SECRETARY, SATGURU COMPLEX, 640, ANNA SALAI, NANDANAM, CHENNAI-600 035 3.ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, MADURAI. ... RESPONDENTS/RESPONDENTS IN ALL THESE PETITIONS 1/3 https://hcservices.ecourts.gov.in/hcservices/ WMP(MD) No.3772 of 2021 PRAYER IN WMP(MD)No.3772 of 2021 IN WP(MD)No.4661 of 2021: Petition filed praying that in the circumstances stated therein and in the affidavit filed therewith the High Court may be pleased to grant an order of interim direction directing the 2nd Respondent to receive the application of the petitioner u/s. 245C of the Income Tax Act, 1961 pending disposal of the writ petition and thus render justice. PRAYER IN WMP(MD)No.3778 of 2021 IN WP(MD)No.4664 of 2021: To grant an order of Interim direction directing the 2nd Respondent to receive the application of the Petitioner u/s.245C of the Income Tax Act, 1961 pending disposal of this Writ Petition and thus render justice. PRAYER IN WMP(MD)No.3782 of 2021 IN WP(MD)No.4668 of 2021: To grant an order of Interim direction directing the 2nd Respondent to receive the application of the Petitioner u/s.245C of the Income Tax Act, 1961 pending disposal of this Writ Petition and thus render justice. COMMON PRAYER IN WP(MD)Nos.4661,4664 and 4668 of 2021 : Writ Petitions filed under Article 226 of the Constitution of India, praying this Court to issue a Writ of Mandamus directing the 2nd Respondent to permit the petitioner to file an application u/s. 245C of the Income Tax Act, 1961 and proceed as per the provisions of Section 245D(1) of the Income Tax Act, 1961. ORDER : These petitions coming up for orders on this day, upon perusing the petitions and the affidavits filed in support thereof and upon hearing the arguments of Mr.R.SIVARAMAN, Advocate for the petitioner in all these petitions, and of Mr.P.MURUGESAN, Central Government Standing Counsel for 1st Respondent in all these petitions and Mrs.M.PARAMESWARI, Advocate for Mrs.S.SRIMATHY, Advocate for 3rd Respondent in all these petitions, the Court made the following order:- The learned counsel for the respondent seeks time till fourth week of June 2021 for filing counter, since similar matter are pending before the principal seat at Madras. Post on 21.06.2021. Interim order already granted by this Court is extended till then. sd/- 17/04/2021 / TRUE COPY / / /2021 Sub-Assistant Registrar (C.S.) Madurai Bench of Madras High Court, Madurai - 625 023. 2/3 https://hcservices.ecourts.gov.in/hcservices/ WMP(MD) No.3772 of 2021 TO 1.THE FINANCE SECRETARY, UNION OF INDIA, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, 3RD FLOOR, JEEVAN DEEP BUILDING, SANSADMARG,NEW DELHI-110001. 2.THE SECRETARY, INCOME TAX SETTLEMENT COMMISSION, ADDITIONAL BENCH, CHENNAI, SATGURU COMPLEX, 640, ANNA SALAI, NANDANAM, CHENNAI-600 035 3.THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, MADURAI. ORDER IN WMP(MD) Nos.3772,3778 and 3782/2021 IN WP(MD)Nos.4661,4664 and 4668 of 2021 Date :17/04/2021 vrn MS/PN/SAR-2/28.04.2021/3P.4C 3/3 https://hcservices.ecourts.gov.in/hcservices/ "