DESEEYA SEVABHARATHI KERALAM, REPRESENTED BY ITS GENERAL SECRETARY. vs. THE COMMISSIONER OF INCOME TAX ,
What did the High Court hold?
The High Court considered the submission made by the learned counsel for the petitioner. The petitioner expressed a desire to withdraw the writ petition and pursue remedies before the appropriate authority under the Income Tax Act. In light of this submission, the High Court allowed the withdrawal of the writ petition. The court dismissed the writ petition as withdrawn, granting the petitioner liberty to approach the relevant statutory authorities. No decision was made on the merits of any underlying tax dispute. The operative direction was to dismiss the petition as withdrawn.
What were the facts?
The petitioner, Deseeya Sevabharathi Keralam, represented by its General Secretary, filed a writ petition before the High Court of Kerala. The respondents were the Commissioner of Income Tax, the Income Tax Officer, and the Deputy Commissioner of Income Tax (CPC Bangalore). 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 primary issue before the High Court was whether to entertain the writ petition. The petitioner, Deseeya Sevabharathi Keralam, through its counsel, argued that it wished to withdraw the writ petition. The petitioner stated its intention to approach the appropriate authority under the Income Tax Act for redressal. The revenue, represented by its counsel, did not present any arguments on the merits of the case, as the petitioner sought to withdraw the petition. The court was not required to decide any substantive question of law or fact concerning the Income Tax Act.
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Cause title — parties, addresses and appearances
JUDGMENT
After some arguments, the learned Counsel for the petitioner submits that he would like to withdraw the writ petition and approach the appropriate authority under the Income Tax Act.
Considering the above prayer, this writ petition is hereby dismissed as withdrawn with liberty as aforesaid. DINESH KUMAR SINGH JUDGE Svn
WP(C) NO. 3052 OF 2024 3 APPENDIX OF WP(C) 3052/2024 PETITIONER’S EXHIBITS EXHIBIT 1 AOF THE ORDER OF THE FIRST RESPONDENT FOR REGISTRATION OF THE PETITIONER UNDER SECTION 12AA OF THE INCOME TAX ACT DATED 31-07-2012 EXHIBIT 2 AOF THE ORDER OF THE COMMISSIONER OF INCOME TAX (EXEMPTIONS) KOCHI-GRANTING APPROVAL UNDER SECTION 80G OF INCOME TAX ACT. DATED 24- 08-2016 EXHIBIT 3 AOF THE CPC'S EMAIL DATED 09-05-2018 RECEIVED BY PETITIONER'S CHARTERED ACCOUNTANT FROM CPC BANGALORE EXHIBIT 4 AOF THE DEMAND NOTICE ISSUED BY 2ND RESPONDENT FOR REMITTING RS.3385250 AS INCOME TAX FOR THE YEARS 2014-2015 AND 2016-2017 DATED 06-07-2018 EXHIBIT 5 AOF THE RECTIFICATION REQUEST DATED 23-07-2018 EXHIBIT 6 AOF THE CERTIFICATE ISSUED BY THE CHARTERED ACCOUNTANT OF THE PETITIONER, DATED 15-01-2024
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