SHEEBA vs. ASSISTANT COMMISSIONER OF INCOME TAX

WP(C)/18079/2022HC KeralaKLHC01036924202222 March 2023Author: HONOURABLE MR. JUSTICE T.R.RAVI3 pages
AI SummaryDismissed

What were the facts?

The petitioner, Sheeba, filed a writ petition (Civil) No. 18079 of 2022 before the High Court of Kerala. The respondents included various income tax authorities and the Union of India. The petitioner sought relief against actions taken by the revenue. During the proceedings, it was submitted by the learned counsel for the petitioner that a subsequent writ petition, WP(C) No. 36936/2022, had been filed. Consequently, the petitioner indicated no intention to pursue the present writ petition.

What did the High Court hold?

The High Court noted the submission by the petitioner's counsel that a subsequent writ petition had been filed and that the petitioner did not intend to prosecute the current writ petition. Based on this submission, the Court dismissed the writ petition. The dismissal was explicitly stated to be without prejudice to the contentions of the petitioner in the subsequent writ petition, WP(C) No. 36936/2022. No decision on the merits of the case was made.

What were the issues?

The primary issue before the High Court was whether the writ petition should be entertained. The petitioner's counsel submitted that a subsequent writ petition had been filed and that the petitioner did not wish to proceed with the current one. The revenue's contentions are not recorded in the judgment. The question of law, if any, that the Tribunal had to decide is not explicitly stated, as the matter was disposed of on a procedural ground.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE T.R.RAVI WEDNE AY, THE 22ND DAY OF MARCH 2023 / 1ST CHAITHRA, 1945 WP(C) NO. 18079 OF 2022 PETITIONER: SHEEBA NO. 413, EDATHIKKANDI, KOLLAM KOYILANDY, KOZHIKODE- 673305, PAN NO. DNSPS4317C. BY ADV C.K.SREEJITH RESPONDENTS: 1 ASSISTANT COMMISSIONER OF INCOME TAX INCOME TAX OFFICE, NATIONAL FACELESS ASSESSMENT CENTRE, DELHI, PIN – 110 001 2 UNION OF INDIA REP. BY SECRETARY TO GOVERNMENT, INCOME TAX DEPARTMENT, NEW DELHI, PIN – 110 001 3 THE COMMERCIAL TAX OFFICER GOODS AND SERVICE DEPARTMENT, KOYILANDY, KOZHIKODE, PIN – 673 305 4 INCOME TAX OFFICER WARD II (1) INCOME TAX DEPARTMENT, CALICUT, PIN – 673 001 BY ADV CHRISTOPHER ABRAHAM SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 22.03.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C) NO.18079 OF 2022 2 T.R. RAVI, J. -------------------------------------------- W. P. (C). No.18079 of 2022 -------------------------------------------- Dated this the 22nd day of March, 2023 JUDGMENT When the case was taken up today. It is submitted by the learned Counsel for t

The order continues below.

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