JAI SHRI RAM RICE MILL vs. INCOME TAX OFFICER AND OTHERS

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CWP/11521/2023HC Punjab & HaryanaPHHC01069416202302 June 2023Bench: MS. JUSTICE RITU BAHRI,MRS. JUSTICE MANISHA BATRA2 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court allowed the application for withdrawal of the writ petition. The court noted the submission made by the learned counsel for the petitioner that the assessment order dated May 30, 2023, had accepted the petitioner's return without any modifications. In view of this submission, the writ petition was dismissed as withdrawn. The court did not decide on the merits of the assessment order itself, but rather on the petitioner's request to withdraw the challenge to it. The operative direction was the dismissal of the writ petition as withdrawn.

What were the facts?

The petitioner, Jai Shri Ram Rice Mill, filed a writ petition before the High Court of Punjab and Haryana at Chandigarh. The petition challenged an assessment order passed by the Income Tax Officer (respondent No. 3) on May 30, 2023, under Section 147 of the Income Tax Act. The petitioner sought to withdraw the writ petition. The reason for withdrawal was that the assessment order dated May 30, 2023, had accepted the petitioner's return without any modifications. The court considered an application for withdrawal of the writ petition and allowed it. The main case was then taken up for withdrawal.

What were the issues?

1. Whether the writ petition should be permitted to be withdrawn, considering the assessment order dated 30.05.2023 (Annexure P-17) has accepted the petitioner's return without making any modifications. This is a question of procedure and the court's discretion. Assessee's Contention: The learned counsel for the petitioner sought to withdraw the writ petition because the assessment order passed by respondent No. 3 accepted the petitioner's return without any modifications. Revenue's Contention: Learned Senior Standing Counsel for the respondents accepted notice on the application for withdrawal.

Which sections of the Income-tax Act were involved?

Section 147

AI-generated summary — verify with the full judgment below

2023:PHHC:080766-DB 115 HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CM-9957-CWP-2023 CM-9959-CWP-2023 in CWP-11521-2023 Date of decision:02.06.2023 Jai Shri Ram Rice Mill ....Petitioner V/s. Income Tax Officer and others ....Respondents CORAM: HON'BLE MS. JUSTICE RITU BAHRI HON'BLE MRS. JUSTICE MANISHA BATRA Present: Mr. Nikhil Goyal and Mr. Rana Gurtej Singh, Advocates for the petitioner. **** Ritu Bahri, J. (Oral). CM-9957-CWP-2023 Application is allowed and assessment order under Section 147 of the Act dated 30.05.2023 is taken on record as Annexure P-17. CM-9959-CWP-2023 This is an application for withdrawal of the writ petition. Notice of this application. Mr. Saurabh Kapoor, Senior Standing Counsel for Ms. Gauri Neo Rampal, Senior Standing Counsel accepts notice on behalf of the respondents. As per averments mentioned in the application, the same is allowed and the main case is taken up on Board today itself for withdrawal. CWP-11521-2023 Learned counsel for the petitioner seeks to withdraw this DIVYANSHI 2023.06.03 10:10 I attest to the accuracy and authenticity of this document/order

2023:PHHC:080766-DB -2- petition as respondent No. 3 while passing order dated 30.05.2023 (Annexure P-17), has accepted the return of the petitioner without making any modification therein. Keeping in view the above submission made by learned counsel for the petitioner, the present writ petition is dismissed as withdrawn. (RITU BAHRI)

JUDGE (MANISHA BATRA) JUDGE 02.06.2023

Divyanshi Whether speaking/reasoned: Yes/No Whether reportable: Yes/No DIVYANSHI 2023.06.03 10:10 I attest to the accuracy and authenticity of this document/order

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