MUHAMMED HARIS PUNNILATH, vs. COMMISSIONER OF INCOME TAX (WARD INTERNATIONAL TAXATION),

WP(C)/38927/2022HC KeralaKLHC01084133202218 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, granted the petitioner's request to withdraw the writ petition. Consequently, the writ petition was dismissed as withdrawn. No decision was made on the merits of the case. The court did not decide any substantive legal or factual issues related to the income tax assessment.

What were the facts?

The petitioner, Muhammed Haris Punnilath, represented by his Power of Attorney Holder Muhammed, filed a writ petition before the High Court of Kerala. The respondents were the Commissioner of Income Tax (Ward International Taxation), the Dispute Resolution Panel-2, and the Commissioner of Income Tax (International Taxation). The writ petition was filed challenging an order or action by these revenue authorities. The assessment year(s) and the specific amount in dispute are not recorded in the judgment. The procedural history leading to the writ petition is also not detailed.

What were the issues?

The Tribunal did not have to decide any issues as the writ petition was withdrawn by the petitioner. The petitioner's counsel sought permission to withdraw the writ petition after some arguments were made. The revenue's contentions are not recorded as the matter was disposed of on the petitioner's request for withdrawal.

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 18TH DAY OF MARCH 2024 / 28TH PHALGUNA, 1945 WP(C) NO. 38927 OF 2022 PETITIONER: MUHAMMED HARIS PUNNILATH, AGED 88 YEARS, PUNNILATH HOUSE, PAPPINIVATTOM VILLAGE, MATHILAKAM POST, THRISSUR , REPRESENTED BY HIS POWER OF ATTORNEY HOLDER, MUHAMMED, AGED 88, S/O. MUHAMMED HAJI, PUNNILATH HOUSE, MATHILAKAM P.O., THRISSUR, PIN – 680 685. BY ADVS. HARISANKAR V. MENON MEERA V.MENON R.SREEJITH K.KRISHNA RESPONDENTS: 1 COMMISSIONER OF INCOME TAX (WARD INTERNATIONAL TAXATION), CENTRAL REVENUE BUILDINGS, I.S. PRESS ROAD, ERNAKULAM, KOCHI, PIN – 682 018. 2 DISPUTE RESOLUTION PANEL-2, INCOME TAX DEPARTMENT, 4TH FLOOR, A WING, KENDRIYA SADAN, KORAMANGALA, BENGALURU , REPRESENTED BY ITS ASST. SECRETARY, PIN – 560 034. 3 THE COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION), INCOME TAX DEPARTMENT, QUEENS ROAD, BENGALURU, PIN – 560 001. BY ADVS. G.KEERTHIVAS, STANDING COUNSEL P.G.JAYASHANKAR THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 18.03.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C) NO. 38927 OF 2022 2 DINESH KUMAR SINGH, J. -------------------------- WP(C) No.38927 of 2022 ------------------------- Dated this the 18th 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. 38927 OF 2022 3 APPENDIX OF WP(C) 38927/2022 PETITIONER’S EXHIBITS Exhibit P1 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2015-16 DTD.27-12- 2017. Exhibit P2 COPY OF ORDER ISSUED BY THE 3RD RESPONDENT DTD. 30-03-2021. Exhibit P3 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT DTD. 30-03-2022. Exhibit P4 COPY OF COVERING LETTER FROM THE PETITIONER'S CHARTERED ACCOUNTANT ALONG WITH OBJECTION IN FORM 35A DTD. 26-04- 2022. Exhibit P5 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2015-16 DTD. 27-05-2022. Exhibit P6 COPY OF APPLICATION FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT DTD. 30-05-2022. Exhibit P7 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT DTD. 14-10-2022. Exhibit P8 COPY OF APPLICATION FILED BY THE PETITIONER BEFORE THE 3RD RESPODNENT DTD. 15-06-2022. Exhibit P9 COPY OF ORDER ISSUED BY THE 3RD RESPONDENT DTD. 04-11-2022.

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