DR. R.P.PATEL vs. ASST.COMMISSIONER OF INCOME TAX

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WP(C)/35338/2005HC KeralaKLHC01070793200513 January 2023Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR.JUSTICE BASANT BALAJI3 pages

AI SummaryWithdrawn

What did the High Court hold?

The High Court heard the assessee's counsel, Adv. Ramesh Cherian John. Based on instructions received from the assessee, the appellant (Dr. R.P. Patel) did not press the appeal and sought liberty to withdraw the appeal and the writ petitions. Consequently, the High Court dismissed both the Income Tax Appeal and the Writ Petitions as withdrawn. No decision was made on the merits of the case. The operative direction was to dismiss the matters as withdrawn.

What were the facts?

The assessee, Dr. R.P. Patel, filed an Income Tax Appeal (ITA No. 270 of 2015) and a Writ Petition (Civil) (WPC No. 35338 of 2005) before the High Court of Kerala. The appeal was against an order of the Income Tax Appellate Tribunal (ITAT), Cochin Bench, bearing reference ITA 936/2008. The respondent in the appeal was the Commissioner of Income Tax, Kottayam, and the respondent in the writ petition was the Assistant Commissioner of Income Tax, Circle-I, Kottayam. The specific assessment years and the amounts in dispute were not detailed in the provided judgment excerpt. The procedural history indicates that these matters were listed for admission on January 13, 2023.

What were the issues?

The High Court was to decide the Income Tax Appeal and the Writ Petition. The judgment does not explicitly state the questions of law or fact that were to be decided. It also does not record any arguments presented by either the assessee or the revenue. The only information available is that the assessee's counsel was heard. The specific grounds of appeal or the subject matter of the writ petition are not detailed in the provided text.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR.JUSTICE BASANT BALAJI FRIDAY, THE 13TH DAY OF JANUARY 2023 / 23RD POUSHA, 1944 I.T.A. NO.270 OF 2015 (AGAINST THE ORDER IN ITA 936/2008 OF I.T.A.TRIBUNAL, COCHIN BENCH) APPELLANT:

DR.R.P.PATEL, HAHNEMANN HOUSE, COLLEGE ROAD, KOTTAYAM (PRESENTLY RESIDING AT HAHNEMANN HOUSE- MEISSEN, ATMA JYOTI ASHRAM ROAD, SUBHANPURA.P.O., VADODARA, GUJARAT)

BY ADV SRI.RAMESH CHERIAN JOHN RESPONDENT:

THE COMMISSIONER OF INCOME TAX, PUBLIC LIBRARY BUILDING, SASTHRI ROAD, KOTTAYAM-686 001.

BY ADVS. SRI.P.K.R.MENON, SR.COUNSEL, GOI(TAXES) SRI.JOSE JOSEPH, SC, FOR INCOME TAX

THIS I.T.A. HAVING COME UP FOR ADMISSION ON 13.01.2023, ALONG WITH WP(C).35338/2005, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

I.T.A. No.270/2015 & WPC No.35338/2005 2

DR. R.P.PATEL, HAHNEMANN HOUSE, COLLEGE ROAD, KOTTAYAM.

BY ADV SRI.RAMESH CHERIAN JOHN RESPONDENT:

ASST.COMMISSIONER OF INCOME TAX CIRCLE-I, KOTTAYAM.

BY ADV SRI.JOSE JOSEPH, SC, FOR INCOME TAX

THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 13.01.2023, ALONG WITH ITA.270/2015, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

I.T.A. No.270/2015 & WPC No.35338/2005 3

JUDGMENT (Dated: 13th January, 2023)

S.V.Bhatti, J.

Heard Adv.Ramesh Cherian John. Having regard to the instructions received from the assessee, the appellant does not press the appeal and seeks the liberty of the court to withdraw the appeal and writ petitions. Income tax appeal and the writ petitions are dismissed as withdrawn.

Sd/-

S.V.BHATTI, JUDGE

Sd/- BASANT BALAJI, JUDGE ss

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