MICHEALLE FATIMA NIAZ, vs. THE COMMISSIONER OF INCOME TAX (APPEALS) -3,

WP(C)/22682/2023HC KeralaKLHC01049682202325 September 2023Bench: HONOURABLE MR. JUSTICE D. K. SINGH2 pages

AI SummaryWithdrawn

What did the High Court hold?

The High Court granted permission to the petitioner to withdraw the writ petition. Consequently, the writ petition was dismissed as withdrawn. The Court granted liberty to the petitioner to pursue any other remedies available to her under the law. No decision was made on the merits of any underlying tax dispute. The principle established is that a petitioner can withdraw their case, subject to court permission, and retain the right to seek alternative legal recourse.

What were the facts?

The petitioner, Michealle Fatima Niaz, wife of the late Muhammed Niaz, filed a writ petition before the High Court of Kerala. The respondents included the Commissioner of Income Tax (Appeals) - 3. The specific assessment year(s) and the order or action under challenge are not detailed in the provided text. The procedural history is limited to the filing of the writ petition and its final hearing. The amount in dispute is not mentioned.

What were the issues?

The Tribunal did not have to decide any issues as the petitioner sought to withdraw the writ petition. The only question before the Court was whether to grant permission to withdraw the petition. The petitioner's counsel sought permission to withdraw the writ petition. The revenue's contentions are not recorded as the matter was disposed of on the petitioner's request.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH MONDAY, THE 25TH DAY OF SEPTEMBER 2023 / 3RD ASWINA, 1945 WP(C) NO. 22682 OF 2023 PETITIONER: MICHEALLE FATIMA NIAZ, AGED 40 YEARS W./O. LATE. MUHAMMED NIAZ, RESIDING AT ZEREENE, ABAD RESIDENCY, CHERANELLUR ROAD, EDAPALLY, KOCHI, PIN – 682 024. BY ADVS. K.J.ABRAHAM PREMJIT NAGENDRAN NIKHIL JOHN RESPONDENTS: THE COMMISSIONER OF INCOME TAX (APPEALS) -3, POORNIMA BUILDING, 1ST FLOOR, PANAMPALLY NAGAR, KOCHI, PIN – 682 036. BY ADV JOSE JOSEPH SRI. JOSE JOSEPH, SC THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 25.09.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

W.P.(C) No. 22682/2023 : 2 : DINESH KUMAR SINGH, J. --------------------------------------------------------- W.P.(C). No. 22682 of 2023

--------------------------------------------------------- Dated this the 25th day of September, 2023.

JUDGMENT

The learned counsel for the petitioner seeks permission to withdraw the writ petition. Permission is granted and the writ petition is dismissed as withdrawn, granting liberty to the petitioner to take recourse to any remedy that may be available to her under law. sd/- DINESH KUMAR SINGH, JUDGE.

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