SREEHARI S.NAIR, vs. THE INCOME TAX OFFICER,

WP(C)/10963/2019HC KeralaKLHC01027414201914 June 2019Bench: HONOURABLE MR.JUSTICE S.V.BHATTI2 pages

AI SummaryWithdrawn

What did the High Court hold?

The High Court granted the petitioner's request to withdraw the writ petition. The Court permitted the petitioner to preserve all contentions available to them in this behalf. Consequently, the writ petition was dismissed as withdrawn. No substantive issues regarding the Income Tax Act were adjudicated upon, and the decision was purely procedural, allowing the withdrawal of the case.

What were the facts?

The petitioner, Sreehari S. Nair, filed a writ petition before the High Court of Kerala at Ernakulam. The respondent was the Income Tax Officer, Ward-2(A), Kochi. The writ petition was filed seeking certain reliefs, and the petitioner had submitted returns of income for Assessment Year 2007-2008 and 2009-2010, along with financial statements. The matter came up for admission before the Court on June 14, 2019.

What were the issues?

The primary issue was whether the petitioner should be granted liberty to withdraw the writ petition while preserving all available contentions. The petitioner's counsel sought permission to withdraw the writ petition. The revenue's contentions, if any, are not recorded in the judgment. No specific legal questions or provisions of the Income Tax Act were debated or decided by the Court in this proceeding.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI FRIDAY, THE 14TH DAY OF JUNE 2019 / 24TH JYAISHTA, 1941 WP(C).No.10963 of 2019 PETITIONER/S: SREEHARI S.NAIR, AGED 46 YEARS S/O.A.SIVANARAYANAN, NADUVILEZHATH HOUSE, CMC, 13, ALAPPUZHA, CHERTHALA, NORTH (PART), ALAPPUZHA, KERALA, PIN - 688 524. BY ADVS. SRI.K.S.BHARATHAN SRI.ABEL ANTONY RESPONDENT/S: THE INCOME TAX OFFICER, WARD-2(A), KOCHI - 682 018. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 14.06.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

W.P.(C) No. 10963/2019 -2- J U D G M E N T The learned counsel seeks liberty to preserve all the contentions available in this behalf and withdraw the writ petition. The writ petition is dismissed as withdrawn by granting the liberty as prayed for. Sd/- S.V.BHATTI JUDGE jjj APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE RETURN SUBMITTED BY THE PETITIONER TO THE RESPONDENT ON 27/11/2007 ALONG WITH THE INCOME AND EXPENDITURE ACCOUNT AND BALANCE SHEET FOR THE ASSESSMENT YEAR 2007- 2008. EXHIBIT P2 TRUE COPY OF THE RETURN OF INCOME SUBMITTED BY THE PETITIONER TO THE RESPONDENT ON 25/03/2010 ALONG WITH THE PROFIT AND LOSS ACCOUNT AND BALANCE SHEET AS ON 31/03/2010.

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