CONVENT OF SACRED HEART SOCIETY vs. CHIEF COMMISSIONER OF INCOME TAX

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CWP/23390/2012HC Punjab & HaryanaPHHC01080767201211 October 2023Bench: MS. JUSTICE RITU BAHRI,MRS. JUSTICE MANISHA BATRA1 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court allowed the petitioner's request to withdraw the writ petition. The court noted that the learned counsel for the petitioner expressed the desire to withdraw the petition, citing a resolution dated 07.10.2023 passed by the petitioner society to that effect. This resolution was taken on record. Consequently, the High Court dismissed the writ petition as withdrawn. The court also disposed of any pending applications. The principle here is that a petitioner can withdraw a writ petition if they pass a resolution to do so, and the court will generally permit such withdrawal.

What were the facts?

The petitioner, Convent of Sacred Heart Society, filed a writ petition before the High Court of Punjab and Haryana at Chandigarh. The respondent was the Chief Commissioner of Income Tax. The petitioner society passed a resolution dated 07.10.2023 to withdraw the writ petition. This resolution was taken on record as Annexure R-1. The judgment does not specify the assessment year(s) or the specific order or action under challenge, nor does it mention any amount in dispute. The procedural history is limited to the filing of the writ petition and the subsequent resolution to withdraw it.

What were the issues?

The primary issue before the High Court was whether the writ petition filed by the petitioner society should be allowed to be withdrawn. The petitioner's counsel sought to withdraw the petition based on a resolution passed by the society. The revenue's contentions are not recorded in the judgment. The question of law, implicitly, is whether a party has the right to withdraw a writ petition when a resolution to that effect has been passed by the petitioner society. No specific provisions of the Income Tax Act are mentioned as being under contention in this context.

AI-generated summary — verify with the full judgment below

2023:PHHC:132305-DB R-624 HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CWP-23390-2012 (O&M) Date of decision:11.10.2023 Convent of Sacred Heart Society ....Petitioner V/s. Chief Commissioner of Income Tax ....Respondent CORAM: HON'BLE MS. JUSTICE RITU BAHRI HON'BLE MRS. JUSTICE MANISHA BATRA Present: Mr. B.M.Monga, Mr. Rohit Kaura and Mr. Rajiv Sharma, Advocates for the petitioner. Mr. Varun Issar, Junior Standing Counsel for the respondent. **** Ritu Bahri, J. (Oral). Learned counsel for the petitioner wants to withdraw this writ petition as the resolution dated 07.10.2023 has been passed by the petitioner society to withdraw this petition. The said resolution is taken on record as Annexure R-1. Dismissed as withdrawn. Pending application, if any, stands disposed of. (RITU BAHRI)

JUDGE (MANISHA BATRA) JUDGE 11.10.2023

Divyanshi Whether speaking/reasoned: Yes/No Whether reportable: Yes/No DIVYANSHI 2023.10.12 15:19 I attest to the accuracy and integrity of this document chandigarh

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