J K CHATURVEDI vs. PRINCIPAL COMMISSIONER OF INCOME TAX, VADODARA-1

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SCA/16040/2019HC GujaratGJHC24057787201923 September 2019Author: HONOURABLE MS. JUSTICE HARSHA DEVANI,HONOURABLE MS. JUSTICE SANGEETA K. VISHEN2 pages

AI SummaryWithdrawn

What did the High Court hold?

The High Court granted the permission as prayed for by the petitioner. Consequently, the petition was dismissed as withdrawn. The court granted liberty to the petitioner to approach the appropriate authority with respect to the grievance raised in the petition. The specific findings within the order dated 29.5.2015 passed by the Principal Commissioner of Income Tax under section 220(2A) and the applicability of CBDT Circular No.14 (XI-35) dated 11.4.1955 were not adjudicated upon by the High Court, as the matter was disposed of on the petitioner's request for withdrawal. No principle of law was established or decided on merits.

What were the facts?

The petitioner, J K Chaturvedi, filed a Special Civil Application before the High Court of Gujarat at Ahmedabad. The petition challenged an order dated May 29, 2015, passed by the Principal Commissioner of Income Tax, Vadodara-1, under Section 220(2A) of the Income Tax Act, 1961. The petitioner's counsel drew the court's attention to specific findings in paragraph 2.9 of the impugned order and also referred to CBDT Circular No. 14 (XI-35) dated April 11, 1955. The petitioner sought permission to withdraw the petition to approach the appropriate authority regarding the grievance raised.

What were the issues?

1. Whether the petitioner is permitted to withdraw the Special Civil Application to approach the appropriate authority concerning the grievance raised in the petition, in light of the order dated 29.5.2015 passed by the Principal Commissioner of Income Tax under section 220(2A) of the Income Tax Act, 1961 and CBDT Circular No.14 (XI-35) dated 11.4.1955? Assessee's Contention: The learned advocate for the petitioner sought permission to withdraw the petition with a view to approach the appropriate authority in connection with the grievance voiced in the present petition. Revenue's Contention: The judgment records no argument for the respondent.

Which sections of the Income-tax Act were involved?

220(2A)

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

C/SCA/16040/2019 ORDER IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/SPECIAL CIVIL APPLICATION NO. 16040 of 2019 ========================================================== J K CHATURVEDI Versus PRINCIPAL COMMISSIONER OF INCOME TAX, VADODARA-1 ========================================================== Appearance: MR MANISH J SHAH(1320) for the Petitioner(s) No. 1 for the Respondent(s) No. 1,2 ========================================================== CORAM: HONOURABLE MS.JUSTICE HARSHA DEVANI and HONOURABLE MS. JUSTICE SANGEETA K. VISHEN Date : 23/09/2019

ORAL ORDER (PER : HONOURABLE MS.JUSTICE HARSHA DEVANI)

Mr. Manish Shah, learned advocate for the petitioner has invited the attention of the court to the order dated 29.5.2015 passed by the Principal Commissioner of Income Tax under section 220(2A) of the Income Tax Act, 1961 and more particularly to the findings recorded in paragraph 2.9 thereof. He has further invited the attention of the court to the contents of the CBDT Circular No.14 (XI-35) dated 11.4.1955. The learned advocate seeks permission to withdraw the petition with a view to approach the appropriate authority in connection with the grievance voiced in the present petition. C/SCA/16040/2019 ORDER

Permission, as prayed for, is granted. The petition is dismissed as withdrawn with liberty as aforesaid. (HARSHA DEVANI, J) (SANGEETA K. VISHEN,J) Z.G. SHAIKH

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