MOHAMMED FAROOK, vs. INCOME TAX OFFICER,

WP(C)/16908/2024HC KeralaKLHC01104384202429 May 2024Author: HONOURABLE MR.JUSTICE MURALI PURUSHOTHAMAN3 pages

AI SummaryWithdrawn

What did the High Court hold?

The High Court allowed the petitioner's request to withdraw the writ petition. The court held that the writ petition is dismissed as withdrawn. Crucially, the court granted the petitioner the liberty to challenge the order passed on Ext.P9, which relates to a stay petition. This means the petitioner can pursue their challenge to the stay order in a different forum or through a fresh proceeding, without prejudice from the withdrawal of the current writ petition. The court did not decide on the merits of the underlying tax dispute or the validity of the stay order itself, as the petition was withdrawn.

What were the facts?

The petitioner, Mohammed Farook, aged 43, filed a writ petition (civil) before the High Court of Kerala. The respondents included various income tax authorities, including the Income Tax Officer, Ward-I, Kasargodu, the Additional Commissioner of Income Tax, National Faceless Assessment Centre, New Delhi, and the Commissioner of Income Tax (Appeals), National Faceless Appeal Center, New Delhi. The petition also named the Local Committee to Deal with High Pitch Scrutiny Assessment and two banks, ICICI Bank and Punjab National Bank. The petitioner sought to challenge an order related to a stay petition, as indicated by Ext.P9. The procedural history involves the filing of this writ petition and its subsequent listing before the High Court.

What were the issues?

The primary issue before the High Court was whether to grant the petitioner's request to withdraw the writ petition. The petitioner's counsel sought permission to withdraw the writ petition with the liberty to challenge the order passed on Ext.P9, which pertains to a stay petition. The court had to decide whether to allow this withdrawal and grant the requested liberty. Assessee's Contention: The assessee (petitioner) argued for the withdrawal of the writ petition. Revenue's Contention: The judgment does not record any specific contention from the revenue regarding the withdrawal of the writ petition.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE MURALI PURUSHOTHAMAN WEDNESDAY, THE 29TH DAY OF MAY 2024 / 8TH JYAISHTA, 1946 WP(C) NO. 16908 OF 2024 PETITIONER: MOHAMMED FAROOK, AGED 43 YEARS UPPER MARKET, PERADALA, BADIADKA, KASARGODU, PIN – 671 551. BY ADVS. K.N.SREEKUMARAN P.J.ANILKUMAR N.SANTHOSHKUMAR RESPONDENTS: 1 INCOME TAX OFFICER, WARD-I, AAYKAR BHAVAN, VIDYA NAGAR, KASARGODU, PIN – 671 123. 2 ADDITIONAL COMMISSIONER OF INCOME TAX, ASSESSMENT UNIT, INCOME TAX DEPARTMENT, NATIONAL FACELESS ASSESSMENT CENTRE, NEW DELHI, PIN – 100 001. 3 COMMISSIONER OF INCOME TAX (APPEALS), INCOME TAX DEPARTMENT, NATIONAL FACELESS APPEAL CENTER, NEW DELHI, PIN – 100 001. 4 LOCAL COMMITTEE TO DEAL WITH HIGH PITCH SCRUTINY ASSESSMENT (REPRESENTED BY PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX) AAYKAR BHAVAN, OLD RAILWAY STATION ROAD, ERNAKULAM, PIN – 682 018. 5 THE CHIEF MANAGER, ICICI BANK LIMITED, CITY CENTRE, BANK ROAD, KASARGODU, PIN – 671 121. 6 THE CHIEF MANAGER, PUNJAB NATIONAL BANK LIMITED, PB:52,1ST FLOOR, SHOBHA SHOP CENTRE, KASARGODU, PIN – 671 121. BY ADVS. SRI. P.G.JAYASHANKAR R5 - SRI. LAL K. JOSEPH - SC SRI. P.MURALEEDHARAN (THURAVOOR)

WP(C).No.16908 OF 2024 2 T.A.LUXY SURESH SUKUMAR ANZIL SALIM SRI. KEERTHIVAS GIRI - SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 29.05.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C).No.16908 OF 2024 3 JUDGMENT The learned counsel for the petitioner seeks permission to withdraw the writ petition with liberty to challenge the order passed on Ext.P9 stay petition. Accordingly, the writ petition is dismissed as withdrawn with the said liberty. MURALI PURUSHOTHAMAN JUDGE SPR

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