SHRI. MOHAMMED BASHEER vs. THE DEPUTY DIRECTOR OF INCOME TAX (INV.)

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WP(C)/6795/2015HC KeralaKLHC01052635201525 March 2024Author: HONOURABLE MR. JUSTICE GOPINATH P.2 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court noted the submission by the petitioners' counsel that they had no instructions. Consequently, the Court closed the writ petition. It was made clear that if the petitioners have any subsisting grievance, they may apply to the Court for re-opening of the writ petition. No decision on the merits of any underlying tax dispute was made. The principle established is that a writ petition can be closed if the counsel has no instructions, with liberty to seek re-opening.

What were the facts?

The petitioners, Shri. Mohammed Basheer and Smt. Remla Basheer, filed a writ petition before the High Court of Kerala at Ernakulam. The respondents were the Deputy Director of Income Tax (Inv.), Ernakulam, the Commissioner of Income Tax, Central Circle, and the Assistant Commissioner of Income Tax, Central Circle. The writ petition was filed challenging an order or action by the revenue authorities. The specific assessment year(s) and the amount in dispute are not recorded in the judgment. The procedural history leading to the writ petition is also not detailed.

What were the issues?

The High Court was to decide whether to admit the writ petition. The petitioners' counsel submitted that they had no instructions. The revenue's contentions are not recorded in the judgment. The core issue was the maintainability or continuation of the writ petition based on the counsel's submission.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. MONDAY, THE 25TH DAY OF MARCH 2024 / 5TH CHAITHRA, 1946 WP(C) NO. 6795 OF 2015 PETITIONERS: 1 SHRI. MOHAMMED BASHEER, AGED 63 YEARS, RBM MANSION, MOOLAVATTAM.P.O., MOOLEDAM, KOTTAYAM-686 012. 2 SMT. REMLA BASHEER, RBM MANSION, MOOLAVATTAM.P.O., MOOLEDAM, KOTTAYAM-686 012. BY ADV SRI.RAMESH CHERIAN JOHN RESPONDENTS: 1 THE DEPUTY DIRECTOR OF INCOME TAX (INV.) ERNAKULAM, OFFICE OF THE JOINT DIRECTOR OF INCOME TAX(INV.), PUBLIC LIBRARY BUILDING, SASTRI ROAD, KOTTAYAM-686 001. 2 THE COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, OFFICE OF THE COMMISSIONER OF INCOME TAX(CENTRAL), COCHIN, 5TH FLOOR, KANDAMKULATHY TOWERS, M.G.ROAD, COCHIN-682 011. 3 THE ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, OFFICE OF THE JOINT DIRECTOR OF INCOME TAX (INV.), PUBLIC LIBRARY BUILDING, SASTRI ROAD, KOTTAYAM-686 001. BY ADVS. SRI.P.K.R.MENON,SR.COUNSEL, GOI(TAXES) SRI.JOSE JOSEPH, SC, FOR INCOME TAX SRI.CHRISTOPHER ABRAHAM INCOME TAX DEPARTMENT SRI.K.M.V.PANDALAI INCOME TAX DEPARTMENT THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 25.03.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C) NO. 6795 OF 2015 2 JUDGMENT The learned counsel for the petitioners submit no instructions. Taking into consideration of the above submission, the writ petition is closed, making it clear that if the petitioners have any subsisting grievance, they may apply to this Court for re-opening of the writ petition. GOPINATH P. JUDGE DK

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