W.P.No.17017 of 2024 IN THE HIGH COURT OF JUDICATURE AT MADRAS Dated : 06.02.2025 Coram The Hon'ble Mr.Justice Krishnan Ramasamy W.P.No.17017 of 2024 and W.M.P.Nos.18754 and 18758 of 2024 M/s.Digital Accelerator Limited Formerly known as M/s Marg Realities Limited Represented by its authorized signatory Mr.Padmanabhan S 57/2B, Sri Subhodaya Apartments East Coast Road, Tiruvanmiyur Chennai-600041 [PAN:AAECM1349R] ...Petitioner Vs. 1. Interim Board for Settlement Bench-II 9th Floor, Lok Nayak Bhavan, Khan Market New Delhi- 110003 Successor of the erstwhile ... Income Tax Settlement Commission Additional Bench Chennai- 600035. 2. Principal Commissioner of Income Tax Central Circle-2 Mahathma Gandhi Road Chennai-600034. 3. Deputy Commissioner of Income Tax 1/4 https://www.mhc.tn.gov.in/judis W.P.No.17017 of 2024 Central Circle 2 Mahathma Gandhi Road Chennai-600034. Respondents Prayer: This Writ Petition filed under Article 226 of the Constitution of India for issuance of a Writ of Certiorarified Mandamus, to call for the records of the 1st Respondent contained in the impugned order u/s 245(D)(4) bearing Settlement Application No.TN/CN52/2021-22/31/TT dated 20.11.2023, and thereby quash the same as arbitrary, unjust, illegal, against the principles of natural justice and against the principles of law and consequently direct the 1st Respondent to reconsider the application filed by the petitioner in Settlement Application No.TN/CN52/2021-22/31/IT and pass fresh order under Section 245D(4) of the Income Tax Act, 1961 (hereinafter referred to as the "Act") after affording sufficient opportunity of being heard. For Petitioner : Ms.N.V.Lakshmi For Respondents : Mr.A.N.R.Jayaprathap Junior Standing Counsel ORDER When this writ petition is taken up for hearing, the learned counsel for the petitioner had sought permission of this Court to withdraw this writ petition. He had also made an endorsement to that effect. 2. In view of the submission made by the learned counsel for the 2/4 https://www.mhc.tn.gov.in/judis W.P.No.17017 of 2024 petitioner and also in view of the endorsement made, this writ petition is dismissed as withdrawn. No costs. Consequently, connected Miscellaneous Petitions are closed. 06.02.2025 Speaking/Non-speaking order Index : Yes / No Neutral Citation : Yes / No arr 3/4 https://www.mhc.tn.gov.in/judis W.P.No.17017 of 2024 KRISHNAN RAMASAMY,J., arr To 1. Interim Board for Settlement Bench-II 9th Floor, Lok Nayak Bhavan, Khan Market New Delhi- 110003 Successor of the erstwhile ... Income Tax Settlement Commission Additional Bench Chennai- 600035. 2. Principal Commissioner of Income Tax Central Circle-2 Mahathma Gandhi Road Chennai-600034. 3. Deputy Commissioner of Income Tax Central Circle 2 Mahathma Gandhi Road Chennai-600034. W.P.No.17017 of 2024 03.02.2025 4/4 https://www.mhc.tn.gov.in/judis