S.SOMAN vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX

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WP(C)/29660/2021HC KeralaKLHC01074052202123 February 2023Bench: HONOURABLE MR. JUSTICE T.R.RAVI4 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court granted the petitioners' request to withdraw the writ petitions. The Court's decision was to permit the withdrawal without prejudice to the right of the petitioners to move an appropriate petition in the future. Consequently, the writ petitions were dismissed as withdrawn. The High Court did not delve into the merits of any substantive tax dispute or legal question, as the case was disposed of based on the petitioners' request for withdrawal. No specific tax provisions were discussed or interpreted, and no amount in dispute was mentioned.

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 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 specific assessment years and the exact nature of the orders or actions under challenge are not detailed in the provided text. The procedural history indicates that these petitions were heard together on February 23, 2023.

What were the issues?

The primary issue before the High Court was whether to grant the petitioners' request to withdraw their writ petitions. The petitioners, through their counsel, sought permission to withdraw the writ petitions. The grounds for seeking withdrawal or the specific reasons behind this request are not elaborated upon in the judgment. The revenue's contentions are not recorded in the provided text. The core question was whether to permit the withdrawal of the petitions, with or without prejudice to the petitioners' right to file future applications.

AI-generated summary — verify with the full judgment below

Heard together (3 matters)

WP(C) NO. 319 OF 2022
WP(C).29660/2021
WP(C) NO. 29928 OF 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 THURSDAY, 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 THURSDAY, 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 REVENUE BUILDING, I.S PRESS ROAD, KOCHI-682018. 2 THE INCOME TAX OFFICER, NON-CORPORATE WARD-1(4), I.S. PRESS ROAD, KOCHI- 682018. 3 THE TAX RECOVERY OFFICER, NON-CORPORATE, I.S.PRESS ROAD, KOCHI-682018. SRI.CHRISTOPHER ABRAHAM,SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 23.02.2023, ALONG WITH WP(C).319/2022 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C) NOS.319 OF 2022 & 29660 & 29928/2021 3 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE T.R.RAVI THURSDAY, THE 23RD DAY OF FEBRUARY 2023 / 4TH PHALGUNA, 1944 WP(C) NO. 29928 OF 2021 PETITIONER: SHYLAJA K. 37/3744, SREEVALSAM APARTMENTS, PONOTH ROAD, KALOOR, ERNAKULAM-682017. BY ADVS. T.M.SREEDHARAN (SR.) V.P.NARAYANAN NISHA JOHN RESPONDENTS: 1 THE PRINCIPAL COMMISSIONER OF INCOME TAX, KOCHI-2, CENTRAL REVENUE BUILDING, I.S.PRESS ROAD, KOCHI-682018. 2 THE INCOME TAX OFFICER, NON-CORPORATE WARD-1(4), I.S.PRESS ROAD, KOCHI- 682018. 3 THE TAX RECOVERY OFFICER, NON-CORPORATE, I.S.PRESS ROAD, KOCHI-682018. SRI.CHRISTOPHER ABRAHAM,SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 23.02.2023, ALONG WITH WP(C).319/2022 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C) NOS.319 OF 2022 & 29660 & 29928/2021 4 T.R. RAVI, J. -------------------------------------------- W.P.(C).Nos.319 of 2022, 29660 of 2021 & 29928 of 2021 -------------------------------------------- Dated this the 23rd day of February, 2023 JUDGMENT Counsel for the petitioners seeks permission to withdraw the writ petitions without prejudice to move an appropriate petition. Permission granted. The writ petitions are dismissed as withdrawn, without prejudice to the right of the petitioners to move an appropriate petition. Sd/- T.R.RAVI JUDGE LEK

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