SHYLAJA K. vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX,

WP(C)/29928/2021HC KeralaKLHC01074228202123 February 2023Author: HONOURABLE MR. JUSTICE T.R.RAVI4 pages
AI SummaryWithdrawn

What were the facts?

These three writ petitions, WP(C) No. 319 of 2022, WP(C) No. 29660 of 2021, and WP(C) No. 29928 of 2021, were filed before the High Court of Kerala at Ernakulam. The petitioners are G. Soman, S. Soman, and Shylaja K. The respondents in these petitions are various income tax authorities, including the Assistant Commissioner of Income Tax, the Chief Commissioner of Income Tax, the Principal Commissioner of Income Tax, and the Income Tax Officer. The petitions were listed for admission on February 23, 2023. The specific assessment years and the exact nature of the orders or actions under challenge, as well as the amounts in dispute, are not detailed in the provided judgment excerpt.

What did the High Court hold?

The High Court granted the permission sought by the petitioners' counsel to withdraw the writ petitions. Consequently, the Court dismissed all three writ petitions as withdrawn. The dismissal was explicitly stated to be without prejudice to the right of the petitioners to move an appropriate petition in the future. No decision on the merits of the underlying tax matters was made, as the petitions were withdrawn by the petitioners themselves. The court's reasoning was based solely on the petitioners' request for withdrawal and the subsequent grant of permission.

What were the issues?

The High Court was presented with three writ petitions. The primary issue before the court was whether to grant permission to the petitioners to withdraw their respective writ petitions. The petitioners sought this permission with the stated intention of moving an appropriate petition subsequently. The judgment does not record any specific arguments made by the revenue (respondents) regarding the withdrawal of these petitions. The petitioners' counsel sought permission to withdraw the writ petitions without prejudice to their right to file an appropriate petition.

AI-generated summary — verify with the full judgment below

Heard together (2 matters)

WP(C) NO. 319 OF 2022
WP(C).29660/2021

Read from the judgment's own cause title. This page is filed under one of them.

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE T.R.RAVI THUR AY, THE 23RD DAY OF FEBRUARY 2023 / 4TH PHALGUNA, 1944 WP(C) NO. 319 OF 2022 PETITIONER: G.SOMAN 6/576 A, PALLICKAL POST, KOTTARAKKARA, KOLLAM DISTRICT PIN 691 566 BY ADVS. T.M.SREEDHARAN (SR.) V.P.NARAYANAN NISHA JOHN RESPONDENTS: 1 THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 1, AAYAKAR BHAVAN, KARBALA JUNCTION, KOLLAM 691 001 2 THE CHIEF COMMISSIONER OF INCOME TAX AAYAKAR BHAVAN, KOWDIAR, THIRUVANANTHAPURAM 695 003 SRI.CHRISTOPHER ABRAHAM,SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 23.02.2023, ALONG WITH WP(C).29660/2021, 29928/2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C) NOS.319 OF 2022 & 29660 & 29928/2021 2 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE T.R.RAVI THUR AY, THE 23RD DAY OF FEBRUARY 2023 / 4TH PHALGUNA, 1944 WP(C) NO. 29660 OF 2021 PETITIONER: S.SOMAN S/O.LATE C.K.SIVARAMAN, 37/3744, SREEVALSAM APARTMENTS, PONOTH ROAD, KALOOR, ERNAKULAM-682017. BY ADVS. T.M.SREEDHARAN (SR.) V.P.NARAYANAN ALAN PRIYADARSHI DEV RESPONDENTS: 1 THE PRINCIPAL COMMISSIONER OF INCOME TAX KOCHI-2, CENTRAL REVEN

The order continues below.

Read the full judgment

A free account opens 10 full judgments a month. Re-reading one you have already opened does not count again.

Create a free accountSign in

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

Recent GST High Court judgments

Search GST case law →