Madras High Court
Lakshmi Vilas Bank Employees' ... vs Union Of India on 16 February, 2021
W.P.Nos.5657 and 5658 of 2010
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 16.02.2021
CORAM :
THE HON'BLE MR.SANJIB BANERJEE, CHIEF JUSTICE
AND
THE HON'BLE MR.JUSTICE SENTHILKUMAR RAMAMOORTHY
W.P.Nos.5657 and 5658 of 2010
Lakshmi Vilas Bank Employees' Union
rep. By its General Secretary,
P.Manoharan ... Petitioner in W.P.No.5657 of 2010
Lakshmi Vilas Bank Officers Association
rep. By its General Secretary,
R.Subramanian ... Petitioner in W.P.No.5658 of 2010
Vs.
1.Union of India,
rep.by its Secretary to Government,
Ministry of Finance,
New Delhi
2.The Central Board of Direct Taxes,
North Block,
New Delhi 110 001
3.The Chief Commissioner of Income Tax,
Ayakar Bhavan Nungambakkam,
Chennai 34.
4.Lakshmi Vilas Bank,
rep. By its Managing Director,
Administrative Office,
Kathaparai,
Karur 639 006 .. Respondents in both petitions
__________
Page 1 of 4
https://www.mhc.tn.gov.in/judis/
W.P.Nos.5657 and 5658 of 2010
Prayer: Petitions filed under Article 226 of the Constitution of India for
issuance of a Writ of Declaration declaring that Rule 3(7)(1) of the
Income Tax Rules and also sub-para (3) of Para 3 of Annexure 1 of
Circular dated 27.01.2010 issued by 4th respondent are
unconstitutional, ultra vires of the Income Tax Act.
For Petitioners :: Mr.Srinath Sridevan
For Respondents :: Mrs.Hema Muralikrishnan
for respondents 1 to 3
Mr.Anand Gopalan
for M/s.T.S.Gopalan & Co.
ORDER
(Order of the Court was made by the Hon'ble Chief Justice)
These two petitions, according to the petitioners, were
mistakenly left out from the batch of petitions which was decided by a
common judgment and order of April 20, 2016 in the batch led by
W.P.No.10053 of 2008.
2. Upon special leave petitions being carried, the Supreme Court
by order dated February 27, 2017, has directed notice to be issued
and has granted interim protection by restoring the interim order that
had been passed by this court and remained in force till the batch of
writ petitions was disposed of.
__________
https://www.mhc.tn.gov.in/judis/
W.P.Nos.5657 and 5658 of 2010
3. In view of the judgment of the Coordinate Bench rendered on
April 20, 2016 (reported at 385 ITR 114), the present writ petitions
are disposed of on the same lines. However, in view of the subsequent
stay granted by the Supreme Court by the order dated February 27,
2017, it is directed that notwithstanding the dismissal of the writ
petitions, for the reasons indicated in the order dated April 20, 2016,
the interim protection granted during the pendency of these petitions
will continue until appropriate orders are passed by the Supreme
Court.
4. W.P.Nos.5657 and 5658 of 2010 are disposed of without any
order as to costs. Consequently, M.P.No.1 of 2010 is closed.
(S.B., CJ.) (S.K.R., J.)
16.02.2021
Index : No
tar
To:
1.Secretary to Government,
Ministry of Finance, New Delhi
2.The Central Board of Direct Taxes,
North Block, New Delhi 110 001
3.The Chief Commissioner of Income Tax,
Ayakar Bhavan Nungambakkam, Chennai 34.
__________
https://www.mhc.tn.gov.in/judis/
W.P.Nos.5657 and 5658 of 2010
THE HON'BLE CHIEF JUSTICE
AND
SENTHILKUMAR RAMAMOORTHY, J.
(tar)
W.P.Nos.5657 and 5658 of 2010
16.02.2021
__________
https://www.mhc.tn.gov.in/judis/
