JETHMAL F.SONI vs. ASSTT.COMMISSIONER OF INCOME TAX and ANR

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WP/2788/2004HC BombayHCBM01007636200402 December 2004Bench: HON'BLE SHRI JUSTICE J.P. DEVADHAR,HON'BLE SHRI JUSTICE R.M. LODHA1 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 under Section 260A of the Income Tax Act, 1961. No decision was made on the merits of the case, as the petition was dismissed as withdrawn. The court's reasoning was based solely on accommodating the petitioner's procedural request to pursue a different legal remedy.

What were the facts?

The petitioner, Jethmal F. Soni, filed a writ petition before the Bombay High Court challenging an order or action by the Assistant Commissioner of Income-tax, Inv. Circle 1(1), Pune, and another respondent. The assessment year(s) are not specified in the judgment. The procedural history leading to this writ petition is not detailed. The matter came before the High Court on December 2, 2004.

What were the issues?

The Tribunal (in this case, the High Court) did not have to decide any substantive issues of law or fact. The sole question before the court was whether to grant the petitioner's request. The petitioner's counsel prayed for withdrawal of the writ petition with liberty to file an appeal under Section 260A of the Income Tax Act, 1961. The revenue's contentions are not recorded as the matter was disposed of on the petitioner's request.

Which sections of the Income-tax Act were involved?

Section 260A

AI-generated summary — verify with the full judgment below

1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY CIVIL APPELLATE JURISDICTION WRIT PETITION NO.2788 OF 2004 Jethmal F. Soni .. Petitioner. V/s. Asstt. Commissioner of Income-tax, Inv.Circle 1(1), Pune & Another .. Respondents. Mr.Jaydeep Deo i/b. Suhasini Mutalik for the petitioner. CORAM : R.M. LODHA, & CORAM : R.M. LODHA, & CORAM : R.M. LODHA, & J.P. DEVADHAR, JJ. J.P. DEVADHAR, JJ. J.P. DEVADHAR, JJ.

DATED : 2ND DECEMBER, 2004. DATED : 2ND DECEMBER, 2004. DATED : 2ND DECEMBER, 2004. P.C. : Mr.Jaydeep Deo, the learned counsel for the petitioner prays for withdrawal of the writ petition with liberty to the petitioner to file appeal under Section 260A of the Income Tax Act, 1961. 2. The writ petition is dismissed as withdrawn with liberty as prayed. (R.M. LODHA, J.) (R.M. LODHA, J.) (R.M. LODHA, J.) (J.P. DEVADHAR, J.) (J.P. DEVADHAR, J.) (J.P. DEVADHAR, J.)

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