PRICE WATERHOUSE & CO. LLP & ANR vs. COMMISSIONER OF INCOME TAX & ORS

WPA/20231/2016HC CalcuttaWBCHCA043925201623 December 2021Bench: HON'BLE JUSTICE MD. NIZAMUDDIN2 pages

AI SummaryWithdrawn

What did the High Court hold?

The High Court, considering the submission of the learned senior advocate for the petitioner and the written instructions received, granted liberty to the petitioner to withdraw the writ petition. The court ordered that the writ petition be dismissed as 'withdrawn' with liberty to the petitioner to seek remedy before the appropriate forum in an appropriate proceedings. The court explicitly recorded that it had not gone into the merits of the writ petition and that all points raised therein were kept open. The written instructions filed by the petitioner's advocate were directed to be kept with the record.

What were the facts?

The petitioner, Price Waterhouse & Co. LLP & Anr., filed a writ petition, WPA 20231 of 2016, before the High Court. The respondents were the Commissioner of Income Tax, Kolkata & Ors. The petitioner sought to withdraw the writ petition and agitate their grievances before the appropriate forum. The court considered the submission of the learned senior advocate for the petitioner, based on instructions received by letter dated 14th December, 2021.

What were the issues?

The primary issue was whether the petitioner should be granted liberty to withdraw the writ petition and pursue their grievances before an appropriate forum. The petitioner, through their learned senior advocate, sought such liberty. The court was not asked to decide on the merits of the writ petition itself, but rather on the procedural request for withdrawal. The revenue's arguments are not recorded in the judgment.

AI-generated summary — verify with the full judgment below

23.12.2021 ks WPA 20231 of 2016 sl. 55 Price Waterhouse & Co. LLP & Anr. Vs Commissioner of Income Tax, Kolkata & Ors. Mr. J.P. Khaitan, ld. Sr. Adv., Mr. Akhilesh Kumar Gupta, Mr. Asim Choudhury, Mr. Soham Sen, Ms. Aesa Dey … For the Petitioner. Mr. Smarajit Roy Chowdhury, Mr. Madhu Jana … For the Respondent/Income Tax. Heard learned Advocates appearing for the parties and considering the submission of Mr. Khaitan, learned senior Advocate appearing for the petitioner on the basis of instructions received by him from the petitioner by letter dated 14th December, 2021 seeking liberty to withdraw this writ petition and liberty to agitate the grievance of the petitioner before the appropriate Forum and in an appropriate proceedings, this writ petition, being WPA 20231 of 2016 is dismissed as “withdrawn” with liberty to the petitioner to seek remedy before the appropriate Forum in an appropriate proceedings. It is recorded that this court has not gone into the merits of the writ petition and all points raised in the writ petition are kept open.

2 Let the written instructions filed by Mr. Khaitan, learned senior Advocate appearing for the petitioner be kept with the record. ( Md. Nizamuddin, J. )

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