NIKAS CORPORATION vs. THE REGISTRAR OF INCOME TAX APPELLANT TRIBUNAL AND ORS

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WP/802/2024HC BombayHCBM01055008202322 January 2024Bench: HON'BLE SHRI JUSTICE K.R. SHRIRAM,HON'BLE JUSTICE DR. NEELA KEDAR GOKHALE1 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court allowed the petitioner's request to withdraw the writ petition. The Court granted the petitioner liberty to file an appeal against the order dated 29th November 2022 passed by the Income Tax Appellate Tribunal. The Court further directed that if the appeal is filed within two weeks from the date of the order, it would be considered as within time. The operative direction is the dismissal of the petition as withdrawn with liberty granted.

What were the facts?

The petitioner, Nikas Corporation, filed a writ petition before the Bombay High Court challenging an order dated 29th November 2022 passed by the Income Tax Appellate Tribunal (ITAT). The respondents were the Registrar, Income Tax Appellate Tribunal, and others representing the Revenue. After the petition was heard for some time, the petitioner's counsel sought permission to withdraw the petition. The petitioner requested liberty to file an appeal against the ITAT's order. The High Court considered the prayer for withdrawal.

What were the issues?

1. Whether the petitioner should be granted liberty to withdraw the writ petition with the right to file an appeal against the ITAT's order dated 29th November 2022? (Question of procedure) The petitioner argued for withdrawal of the writ petition to pursue an appeal against the ITAT's order. The Revenue was represented by Mr. Suresh Kumar. No specific arguments from the Revenue regarding the withdrawal or the appeal were recorded in the judgment.

AI-generated summary — verify with the full judgment below

1/1 426-aswp-802-2024.doc IN THE HIGH COURT OF JUDICATURE AT BOMBAY CIVIL APPELLATE JURISDICTION WRIT PETITION NO. 802 OF 2024 Nikas Corporation …Petitioner Versus The Registrar, Income Tax Appellant Tribunal & Ors. …Respondents Mr. Dharan V. Gandhi a/w Ms. Aanchal Vyas for the Petitioner. Mr. Suresh Kumar for the Respondents-Revenue. CORAM: K. R. SHRIRAM & DR. NEELA GOKHALE, JJ. DATED: 22nd January 2024 PC:- 1. After the petition was heard for sometime, Mr. Gandhi sought leave to withdraw the petition with liberty to file an appeal against the order dated 29th November 2022 passed by the Income Tax Appellate Tribunal. 2. Petition dismissed as withdrawn with the liberty as prayed for. 3. If the appeal is filed within two weeks, it will be considered as within time. (DR. NEELA GOKHALE, J.) (K. R. SHRIRAM, J.) Gitalaxmi GITALAXMI KRISHNA KOTAWADEKAR Digitally signed by GITALAXMI KRISHNA KOTAWADEKAR Date: 2024.01.23 11:05:33 +0545

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