M/S Premium Capital Market And Investment Ltd. vs. Assistant Commissioner Of Income Tax-1(2)Indore

WP/1073/2013HC Madhya Pradesh12 February 2013Bench: HON'BLE SHRI JUSTICE SHANTANU KEMKAR1 pages

For Petitioner: P.M.Choudhari

AI SummaryWithdrawn

What did the High Court hold?

The High Court accepted the petitioner's prayer to withdraw the writ petition. The Court noted that the ground raised by the petitioner regarding limitation would be considered by the Tribunal in the pending appeal. The Court explicitly stated that the point raised by the petitioner about limitation remains open for decision before the Tribunal, keeping in view the observations made by the Supreme Court. The operative direction was to dismiss the petition as withdrawn.

What were the facts?

The petitioner, Shri P.M. Choudhary, filed a Writ Petition No. 1073/2013 before the High Court. The petitioner stated that the issue raised in the writ petition had already been raised in an appeal preferred by the petitioner before the Income Tax Appellate Tribunal (ITAT) against the order passed by the Commissioner of Income Tax (Appeals), Indore. Consequently, the petitioner sought leave to withdraw the writ petition. The respondents were represented by Shri R.L. Jain, Senior Counsel, with Ms. Veena Mandlik, counsel.

What were the issues?

1. Whether the petitioner should be granted leave to withdraw the writ petition. The petitioner argued that the issue raised in the writ petition was identical to an issue pending before the Income Tax Appellate Tribunal (ITAT) in an appeal filed against the order of the Commissioner of Income Tax (Appeals). Therefore, the petitioner sought to withdraw the writ petition. The judgment does not record any specific arguments from the revenue regarding the withdrawal of the petition.

AI-generated summary — verify with the full judgment below

Writ Petition No.1073/2013 12.02.2013 Shri P.M. Choudhary, learned counsel for the petitioner. Shri R.L. Jain, learned Senior Counsel with Ms. Veena Mandlik, learned counsel for the respondents. It has been stated by learned counsel for the petitioner that the question, which has been raised in the petition, has already been raised in appeal preferred by the petitioner before the Income Tax Appellate Tribunal against the order passed by the Commissioner of Income Tax (Appeals), Indore. In the circumstances, he seeks leave to withdraw this petition. Prayer is accepted. The petition is dismissed as withdrawn. The ground which has been raised by the petitioner in regard to the limitation shall be considered by the Tribunal, keeping in view the observations made by the Supreme Court. Needless to say that in view of the judgment passed by the Supreme Court, the point raised by the petitioner about limitation is open for decision before the Tribunal. C. c. within three days.

(Shantanu Kemkar) (M.C. Garg) Judge

Judge Pithawe RC

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