M/S. RAINBOW REALTORS, vs. ASSISTANT COMMISSIONER OF INCOME TAX,

WA/1769/2019HC KeralaKLHC01055180201913 August 2019Author: HONOURABLE MR.JUSTICE C.K.ABDUL REHIM,HONOURABLE MR. JUSTICE R. NARAYANA PISHARADI2 pages
AI SummaryWithdrawn

What were the facts?

The appellant, M/s. Rainbow Realtors, represented by its Managing Partner, filed a Writ Appeal before the High Court of Kerala challenging a judgment in WP(C) 15061/2019. The respondents were the Assistant Commissioner of Income Tax, Circle-1, Kannur, the Commissioner of Income Tax (Appeals), and the Principal Commissioner of Income Tax. The specific order or action under challenge and the assessment year(s) are not detailed in the provided text. The procedural history indicates that the appeal was heard by a Division Bench of the High Court.

What did the High Court hold?

The High Court granted the appellant's request for permission to withdraw the Writ Appeal. The Court also granted liberty to the appellant to approach the learned Single Judge to seek modification or extension of the time limit for payment of installments. Consequently, the Writ Appeal was dismissed as withdrawn, with the aforementioned liberty reserved. No decision on the merits of the original dispute was made.

What were the issues?

The primary issue was whether the appellant should be granted permission to withdraw the Writ Appeal. The appellant's counsel, after arguing the appeal for some time, sought permission to withdraw the appeal. The appellant also sought liberty to approach the learned Single Judge for appropriate modification or extension of the time limit stipulated for payment of installments. The revenue's contentions are not recorded in the judgment.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE C.K.ABDUL REHIM & THE HONOURABLE MR. JUSTICE R. NARAYANA PISHARADI TUE AY, THE 13TH DAY OF AUGUST 2019 / 22ND SRAVANA, 1941 WA.No.1769 OF 2019 AGAINST THE JUDGMENT IN WP(C) 15061/2019 OF HIGH COURT OF KERALA APPELLANT/PETITIONER: M/S. RAINBOW REALTORS, RAINBOW SUITES, BELLARD ROAD, KANNUR - 670 001, REPRESENTED BY ITS MANAGING PARTNER ETTOOL KALATHIL ABDULHAMEED BY ADV. SRI.S.ARUN RAJ RESPONDENTS/RESPONDENTS: 1 ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, KANNUR - 670 006 2 COMMISSIONER OF INCOME TAX (APPEALS) AAYAKAR BHAVAN, MANANCHIRA, KOZHIKODE - 673 001 3 THE PRINCIPAL COMMISSIONER OF INCOME TAX AAYAKAR BHAVAN, MANANCHIRA, KOZHIKODE - 673 001 SRI CHRISTOPHER ABRAHAM, SC FOR INCOME TAX DEPARTMENT THIS WRIT APPEAL HAVING BEEN FINALLY HEARD ON 13.08.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WA 1769/19 C.K. ABDUL REHIM, J. & R. NARAYANA PISHARADI, J. ---------------------------------------- W.A. No. 1769 of 2019 ----------------------------------------- Dated this the 13th day of August, 2019 JUDGMENT C.K. Abdul Rehim, J. After arguing the appeal for quite sometime,

The order continues below.

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