Ramesh Kumar Sharma vs. Income Tax

WP/5884/2022HC Madhya Pradesh06 May 2022Bench: HON'BLE SHRI JUSTICE SHEEL NAGU2 pages

For Petitioner: Praveen Kumar PandeyFor Respondent: Advocate General

AI SummaryWithdrawn

What did the High Court hold?

The High Court of Madhya Pradesh, acknowledging the petitioner's prayer, allowed the withdrawal of the writ petition. The Court granted the petitioner liberty to pursue the remedy of appeal under Section 246-A of the Income Tax Act. The Court noted that the appeal had been pending for more than one year. Consequently, the writ petition was dismissed as withdrawn with the aforementioned liberty granted to the petitioner. No decision was made on the merits of the underlying tax dispute.

What were the facts?

The petitioner, Ramesh Kumar Sharma, filed a writ petition under Article 226 of the Constitution of India before the High Court of Madhya Pradesh. The respondents were various income tax authorities and a bank manager. The petitioner had previously availed the remedy of appeal under Section 246-A of the Income Tax Act, which had been pending for over a year. After arguing the writ petition for some time, the petitioner's counsel sought permission to withdraw the petition.

What were the issues?

1. Whether the petitioner should be permitted to withdraw the writ petition filed under Article 226 of the Constitution of India? 2. Whether the petitioner should be granted liberty to pursue the remedy of appeal under Section 246-A of the Income Tax Act, which is already pending? Assessee's Contention: The petitioner, through his counsel, argued the writ petition for a while and then prayed for its withdrawal. The petitioner also sought liberty to pursue the remedy of appeal under Section 246-A of the Income Tax Act, which was stated to be pending for over a year. Revenue's Contention: The judgment does not record any specific contention from the revenue side regarding the withdrawal of the petition or the liberty to pursue the appeal.

Which sections of the Income-tax Act were involved?

246-A

AI-generated summary — verify with the full judgment below

Before: HONBLE SHRI JUSTICE SHEEL NAGU & HONBLE SHRI JUSTICE MANINDER S BHATTI SHRI AND

IN THE HIGH COURT OF MADHYA PRADESH AT JABALPUR BEFORE HON'BLE SHRI JUSTICE SHEEL NAGU & HON'BLE SHRI JUSTICE MANINDER S BHATTI ON THE 6th OF MAY, 2022 WRIT PETITION No. 5884 of 2022 Between:- RAMESH KUMAR SHARMA S/O SHRI BAALMUKUND SHARMA , AGED ABOUT 44 YEAR S , OCCUPATION: BANK MITRA FOR KIOSK BANKING OUTLET R/O VILLAGE MAMDAR POST MAMDAR TEHSIL RAMPUR NAIKIN DISTRICT SIDHI M.P. (MADHYA PRADESH) .....PETITIONER (BY SHRI PRAVEEN KUMAR PANDEY, ADVOCATE ) AND 1. INCOME TAX CHIEF COMMISSIONER OF INCOME TAX DEPARTMENT AREA HILLS BHOPAL DISTRICT BHOPAL M.P. (MADHYA PRADESH) 2. INCOME TAX COMMISSIONER INCOME TAX O F F I C E DISTRICT JABALPUR (MADHYA PRADESH) 3. INCOME TAX OFFICER 2 INCOME TAX OFFICE OPP. UPBHOKTA FORUM NEARBY DISTRICT COURT PILI KOTHI ROAD REWA (MADHYA PRADESH) 4. BRANCH MANAGER ALLAHABAD BANK BRANCH RAMPUR NAIKIN DISTRICT SIDHI (MADHYA PRADESH) .....RESPONDENTS (BY SHRI SANJAY LAL, ADVOCATE FOR RESPONDENT NOS.1 TO 3) This petition coming on for admission this day, JUSTICE SHEEL 1 Digitally signed by SAVITRI PATEL Date: 2022.05.09 18:56:08 IST SAN Signature Not Verified (SHEEL NAGU) JUDGE (MANINDER S BHATTI) NAGU passed the following: ORDER Learned counsel for petitioner after arguing for a while prays for withdrawal of this petition filed under Section 226 of Constitution of India with liberty to pursue the remedy of appeal already availed by petitioner under Section 246-A of Income Tax Act. The appeal is informed to be pending since more than one year. Accordingly, the writ petition stands dismissed as withdrawn with the aforesaid liberty. sp

JUDGE 2 Digitally signed by SAVITRI PATEL Date: 2022.05.09 18:56:08 IST SAN Signature Not Verified Digitally signed by SAVITRI PATEL Date: 2022.05.09 18:56:08 IST SAN Signature Not Verified

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