JOSEPH P.O., vs. THE INCOME TAX OFFICER,

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WP(C)/259/2023HC KeralaKLHC01000640202324 November 2023Author: HONOURABLE MR. JUSTICE D. K. SINGH4 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court allowed the petitioner's request to withdraw the writ petition. The court noted that the petitioner's counsel had filed a withdrawal memo dated November 6, 2023. Consequently, the writ petition was dismissed as withdrawn. The court granted the petitioner the liberty to seek appropriate remedies available to him under the statute. Any pending interlocutory applications in the writ petition were also dismissed as a consequence of the main petition being withdrawn.

What were the facts?

The petitioner, Joseph P O, filed a writ petition before the High Court of Kerala challenging an action or order by the Income Tax Department. The respondents include the Income Tax Officer, Ward 34(1)(7), the Assistant Director of Income Tax (Investigation), and the National E-Assessment Centre. The specific assessment year(s) and the exact nature of the order or action under challenge are not detailed in the provided judgment. The procedural history indicates that the petitioner's counsel filed a withdrawal memo on November 6, 2023.

What were the issues?

The primary issue before the High Court was whether to allow the withdrawal of the writ petition. The petitioner sought to withdraw the petition with liberty to pursue alternative remedies available under the statute. The judgment does not record any specific arguments made by the revenue. The question before the court was essentially procedural: to decide on the petitioner's request for withdrawal and the associated liberty to seek statutory remedies.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH FRIDAY, THE 24TH DAY OF NOVEMBER 2023 / 3RD AGRAHAYANA, 1945 WP(C) NO. 259 OF 2023 PETITIONER/S: JOSEPH P O AGED 61 YEARS, S/O.OUSEPH, POROKKARAN HOUSE, KONOOOR, NALUKETTU, KORATTY, THRISSUR, PIN - 680308 BY ADV ALAN PRIYADARSHI DEV RESPONDENT/S: 1 THE INCOME TAX OFFICER WARD 34(1)(7), ROOM NO 727, 7TH FLOOR, KUTILYA BHAVAN, C-41 TO C-43, G BLOCK, BANDRA-KURLA COMPLEX, BANDRA(EAST) MUMBAI, PIN – 400051. 2 THE ASSISTANT DIRECTOR OF INCOME TAX (INVESTIGATION) AAYAKAR BHAVAN, SAKTHANTHAMPURAN NAGAR, THRISSUR, PIN - 680001 3 ADDITIONAL/JOINT/DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX/INCOME TAX OFFICER NATIONAL E-ASSESSMENT CENTRE, INCOME TAX DEPARTMENT, MINISTRY OF FINANCE, ROOM NO 401, 2ND FLOOR, E-RAMP, JAWAHARLAL NEHRU STADIUM, DELHI, PIN - 110003 THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 24.11.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) NO. 259 OF 2023 2

J U D G M E N T Learned counsel for the petitioner submits that he would like to withdraw the present writ petition with liberty to seek appropriate remedy available to him under the statute. Withdrawal memo dated 6.11.2023 filed by the learned counsel for the petitioner is taken on record. In view of the above, the present writ petition is dismissed as withdrawn with the aforesaid liberty. Pending interlocutory application, if any, in the writ petition stands dismissed. DINESH KUMAR SINGH

JUDGE jg

WP(C) NO. 259 OF 2023 3 APPENDIX OF WP(C) 259/2023 PETITIONER EXHIBITS EXHIBIT P1OF NOTICE DATED 25.11.2019 ISSUED BY THE FIRST REPSONDENT EXHIBIT-P2OF SHOW CAUSE NOTICE DATED 11.12.2019 ISSUED BY THE FIRST RESPONDENT EXHIBIT-P3OF RECOVERY NOTICE DATED 4.02.2020 ISSUED BY THE FIRST RESPONDENT EXHIBIT P4OF COMMUNICATION DATED 24.01.2020 ISSUED BY THE FIRST RESPONDENT EXHIBIT P5OF SHOW CAUSE NOTICE DATED06.03.2021 ISSUED BY THE NFAC EXHIBIT P6OF PENALTY ORDER ISSUED BY THE NFAC DELHI UNDER SECTION 271F EXHIBIT P7OF THE PENALTY ORDER PASSED BY THE NFAC DELHI UNDER SECTION 271(1)(C) DATED 08.09.2021 EXHIBIT P8OF THE REPRESENTATION DATED 20.09.2021 FILED BY THE PETITIONER BEFORE THE FIRST RESPONDENT EXHIBIT P-9OF REPRESENTATION BY THE PETITIONER BEFORE THE FIRST RESPONDENT DATED 22.09.2021 EXHIBIT P10OF THE CONFIRMATION FOR THE RECEIPT OF THE REPRESENTATION DATED 22.09.2021 WITH NO EL414060420IN DATED 27.09.2021 EXHIBIT P11OF REPRESENTATION DATED 01.10.2021

WP(C) NO. 259 OF 2023 4 FILED BEFORE THE FIRST RESPONDENT EXHIBIT P12OF REPRESENTATION DATED 7.10.2021 TO THE FIRST RESPONDENT Exhibit P13OF NOTICE DATED 24.6.13 ISSUED BY ASSISTANT DIRECTOR OF INCOME TAX (INV), TRICHUR Exhibit P14 TRIE COPY OF THE NOTICE DATED 5.4.2018 ISSUED BY DEPUTY DIRECTOR OF INCOME TAX (INV.), TRICHUR Exhibit P15OF THE REPLY DATED 12.4.2018 FILED BY THE PETITIONER BEFORE THE DEPUTY DIRECTOR OF INCOME TAX (INV), THRISSUR Exhibit P16OF THE NOTICE DATED 24.4.2018 ISSUED BY DEPUTY DIRECTOR OF INCOME TAX (INV.), TRICHUR ALONG WITH TYPED COPY Exhibit P17OF THE REPLY FILED BY THE PETITIONER BEFORE THE DEPUTY DIRECTOR OF INCOME TAX (INV.), THRISSUR DATED 8.5.2018 Exhibit P18OF THE RETURN OF INCOME FILED BY THE PETITIONER DATED 4.4.2019 Exhibit P19OF THE CHALAN NO. 06502 DATED 1.3.2019 FOR RS.1,53,450/- Exhibit P20OF THE CHALAN NO.00668 DATED 4.4.2019 FOR RS.1,53,617/- Exhibit P21OF THE CHALAN NO.08992 DATED 4.4.2019 FOR RS.10/-

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