MALLELIL INDUSTRIES PRIVATE LIMITED, vs. INCOME TAX OFFICER,

WP(C)/28669/2022HC KeralaKLHC01060591202222 March 2024Bench: HONOURABLE MR. JUSTICE D. K. SINGH3 pages

AI SummaryWithdrawn

What did the High Court hold?

The High Court of Kerala, after hearing some arguments from the petitioner's counsel, granted the request to withdraw the writ petition. Consequently, the Court dismissed the writ petition as withdrawn. No decision was made on the merits of any underlying tax dispute, as the petition was disposed of on procedural grounds. The principle derived from this judgment is that a party has the right to withdraw their case, and the court will typically grant such a request, leading to a dismissal of the case without prejudice to any other remedies that might be available.

What were the facts?

The petitioner, Mallelil Industries Private Limited, filed a writ petition before the High Court of Kerala at Ernakulam. The respondents were the Income Tax Officer, Ward 1 & TPS, Thiruvalla; the Income Tax Officer, National Faceless Assessment Centre; and the Commissioner of Income Tax (Appeals), National Faceless Assessment Centre. The writ petition was filed challenging an order or action, though the specific nature of the challenge and the assessment year(s) are not detailed in the provided text. The procedural history indicates that the matter came up for admission on March 22, 2024.

What were the issues?

The primary issue before the High Court was whether to grant admission to the writ petition. The judgment does not record specific arguments from either the petitioner or the respondents regarding the merits of any tax dispute. The petitioner's counsel, after some arguments, sought permission to withdraw the writ petition. No specific provisions of the Income Tax Act or case law were cited in the provided text for either party.

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 FRIDAY, THE 22ND DAY OF MARCH 2024 / 2ND CHAITHRA, 1946 WP(C) NO. 28669 OF 2022 PETITIONER: MALLELIL INDUSTRIES PRIVATE LIMITED, MALLELIL HOUSE, ATTACHAKKAL P. O., PATHANAMTHITTA, KERALA REPRESENTED BY ITS MANAGING DIRECTOR, SREEDHARAN NAIR RAGHAVAN PILLAI, PIN – 689 691. BY ADVS. ANIL D. NAIR TELMA RAJU EDATHARA VINEETA KRISHNAN MOHAMMED SAVAD K. P.K.BIJU RESPONDENTS: 1 INCOME TAX OFFICER, WARD 1 &TPS, TK ROAD, THIRUVALLA, KERALA, PIN – 689 109. 2 INCOME TAX OFFICER, NATIONAL FACELESS ASSESSMENT CENTRE, NATIONAL E-ASSESSMENT CENTRE - NEAC, ROOM NO. 402, 2ND FLOOR, E-RAMP, NEAR GATE NO. - 10, JAWAHARLAL NEHRU STADIUM, PIN – 110 003. 3 COMMISSIONER OF INCOME TAX (APPEALS), NATIONAL FACELESS ASSESSMENT CENTRE, NATIONAL E-ASSESSMENT CENTRE - NEAC, ROOM NO. 402, 2ND FLOOR, E-RAMP, NEAR GATE NO. - 10, JAWAHARLAL NEHRU STADIUM, DELHI – 110 003. BY ADVS. JOSE JOSEPH, SC, INCOME TAX DEPARTMENT, KERALA P.K.RAVINDRANATHA MENON (SR.) THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 22.03.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C) NO. 28669 OF 2022 2 DINESH KUMAR SINGH, J. -------------------------- WP(C) No.28669 of 2022 ------------------------- Dated this the 22nd day of March, 2024 JUDGMENT After some arguments, the learned Counsel for the petitioner seeks the permission of this Court to withdraw the writ petition. Hence this writ petition is hereby dismissed as withdrawn. Sd/- DINESH KUMAR SINGH JUDGE Svn

WP(C) NO. 28669 OF 2022 3 APPENDIX OF WP(C) 28669/2022 PETITIONER’S EXHIBITS Exhibit P1 TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2018-19 DATED 30.03.2021 PASSED BY THE 2ND RESPONDENT. Exhibit P2 TRUE COPY OF THE APPEAL MEMORANDUM FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT. Exhibit P3 TRUE COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT. Exhibit P4 TRUE COPY OF THE COMMUNICATION DATED 10.12.2021 ISSUED BY THE 1ST RESPONDENT. Exhibit P5 TRUE COPY OF THE OFFICE MEMORANDUM ISSUED BY THE CENTRAL BOARD OF DIRECT TAXES DATED 31.07.2017. Exhibit P6 TRUE COPY OF THE OFFICE MEMORANDUM ISSUED BY THE CENTRAL BOARD OF DIRECT TAXES DATED 29.02.2016. Exhibit P7 TRUE COPY OF THE JUDGMENT IN WRIT PETITION NO.664 OF 2022. Exhibit P8 TRUE COPY OF THE ORDER DATED 2.8.2022 FOR THE YEAR 2018-19 PASSED BY THE 3RD RESPONDENT. Exhibit P9 TRUE COPY OF THE JUDGMENT IN WRIT PETITION NO.27395 OF 2022. Exhibit P10 TRUE COPY OF THE ORDER DATED 24.08.2022 ISSUED BY THE 3RD RESPONDENT.

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