M.BRIJESH, vs. THE INCOME TAX OFFICER,

WP(C)/4753/2019HC KeralaKLHC01012430201906 March 2019Bench: HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU3 pages

AI SummaryWithdrawn

What did the High Court hold?

The High Court granted the petitioner's request to withdraw the writ petition with liberty to file afresh. Consequently, the writ petition was dismissed as withdrawn. The court did not decide on the merits of the case or the underlying tax dispute. No specific issues regarding the assessment orders or the CIT(A) order were adjudicated upon by the High Court.

What were the facts?

The petitioner, M. Brijesh, proprietor of M/s. Geetham Sweets, filed a writ petition before the High Court of Kerala. The petition challenged assessment orders for the assessment years 2011-12 and 2012-13, issued by the Income Tax Officer, Ward-1, Palakkad, and an order passed by the Commissioner of Income Tax (Appeals), Thrissur. The procedural history indicates that the petitioner had previously received assessment orders from the Income Tax Officer and an order from the Commissioner of Income Tax (Appeals). The petitioner also submitted a letter before the Income Tax Officer. The matter was listed for admission on March 6, 2019.

What were the issues?

1. Whether the petitioner is entitled to withdraw the writ petition with liberty to file afresh? (Question of procedure) The petitioner sought permission to withdraw the writ petition with the liberty to file it afresh. The revenue did not record any specific arguments in the judgment regarding this request.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU WEDNESDAY,THE 06TH DAY OF MARCH 2019 / 15TH PHALGUNA, 1940 WP(C).No. 4753 of 2019 PETITIONER: M.BRIJESH, AGED 44 YEARS S/O.RAMANKUTTY GUPTHAN, PROPRIETOR, M/S.GEETHAM SWEETS, 30/167, BIG BAZAR, PALAKKAD. BY ADVS. SRI.HARISANKAR V. MENON SMT.K.KRISHNA SMT.MEERA V.MENON RESPONDENTS: 1 THE INCOME TAX OFFICER, WARD-1, PALAKKAD-678 014. 2 THE COMMISSIONER OF INCOME TAX (APPEALS), 3RD FLOOR, AAYKAR BHAVAN, THRISSUR -680 001. BY GOVERNMENT PLEADER DR. THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 06.03.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

2 WP(C).No. 4753 of 2019 JUDGMENT The learned counsel for the petitioner seeks permission to withdraw the writ petition with liberty to file afresh . Permission granted. The writ petition is dismissed as withdrawn with liberty to file afresh. sd/- DAMA SESHADRI NAIDU SKA JUDGE

3 WP(C).No. 4753 of 2019 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2011-12 DATED 29.12.2016. EXHIBIT P1 A COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2012-13 DATED 30.12.2017. EXHIBIT P2 COPY OF ORDER ISSUED BY THE 2ND RESPONDENT DATED 13.12.2017. EXHIBIT P2 A COPY OF ORDER ISSUED BY THE 1ST RESPONDENT 11.01.2018. EXHIBIT P3 COPY OF LETTER SUBMITTED BY THE PETITIONER BEFORE THE 1ST RESPONDENT DATED 06.02.2019. RESPONDENT'S/S EXHIBITS: NIL //TRUE COPY// PA TO JUDGE

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