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of <h1>Petitioner permitted to withdraw special leave petition and applications due to low tax effect. Dismissed as withdrawn, leaving legal questions open.</h1> <h3>Commissioner of Income-tax, TDS Versus Official Assignee, High Court, Madras</h3> The SC allowed the petitioner to withdraw the special leave petition and pending applications due to low tax effect. The petition and applications were ... Grant of waiver of interest and/or penalty - company in liquidation - whether for the purpose of grant the Official Assignee should approach only the Central Board of Direct Taxes or whether the Official Assignee can get appropriate orders under Section 7 of the Presidency Towns Insolvency Act, 1909 or not? - HELD THAT:- Petitioner (s), on instructions issued by the Department of Revenue, Ministry of Finance vide F.No. 390/Misc./116/2017-JC dated 22.08.2019, seeks permission to withdraw these special leave petition(s) along with pending applications therein due to low tax effect. Permission granted, subject to just exceptions. The special leave petition(s) and pending applications are dismissed as withdrawn, leaving question(s) of law open. The Supreme Court of India allowed the petitioner to withdraw the special leave petition and pending applications due to low tax effect. The petition and applications were dismissed as withdrawn, leaving questions of law open.
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