THE MAYYANAD REGIONAL CO-OPERATIVE BANK LIMITED NO. 94 vs. THE COMMISSIONER OF INCOME TAX (APPEALS)

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WP(C)/35730/2023HC KeralaKLHC01080726202301 November 2023Author: HONOURABLE MR. JUSTICE D. K. SINGH3 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court considered the submission made by the learned counsel for the petitioner. The court noted that the petitioner wished to withdraw the writ petition with liberty to file a fresh petition. Consequently, the High Court dismissed the writ petition as withdrawn, granting the petitioner the liberty to file a fresh petition. No findings were made on the merits of any underlying tax dispute, as the case was disposed of on procedural grounds based on the petitioner's request.

What were the facts?

The petitioner, The Mayyanad Regional Co-operative Bank Limited, represented by its Secretary, filed a writ petition before the High Court of Kerala at Ernakulam. The petition was filed against the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi. The specific assessment year(s) and the order or action under challenge are not detailed in the provided text. The procedural history is limited to the filing of the writ petition and its subsequent listing before the court.

What were the issues?

The High Court was not called upon to decide any substantive issues of law or fact. The sole matter before the court was the petitioner's request to withdraw the writ petition. The petitioner's counsel submitted that they wished to withdraw the petition with liberty to file a fresh one. No arguments were presented by the revenue as the matter was disposed of at the petitioner's request.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH WEDNESDAY, THE 1ST DAY OF NOVEMBER 2023 / 10TH KARTHIKA, 1945 WP(C) NO. 35730 OF 2023 PETITIONER/S: THE MAYYANAD REGIONAL CO-OPERATIVE BANK LIMITED NO. 94 MAYYANAD BANK BUILDING, MAYYANAD, KOLLAM, KERALA, REPRESENTED BY ITS SECRETARY., PIN - 691303 BY ADVS. ASWIN GOPAKUMAR ADITYA VENUGOPALAN SHALLET K. SAM MAHESH CHANDRAN NIKITHA SUSAN PAULSON SARANYA BABU TOMY THOMAS RESPONDENT/S: THE COMMISSIONER OF INCOME TAX (APPEALS) THE INCOME TAX DEPARTMENT, NATIONAL FACELESS APPEAL CENTRE (NFAC), DELHI, PIN - 110001 THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 01.11.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.35730/2023 -2-

J U D G M E N T

Learned Counsel for the petitioner submits that the petitioner would like to withdraw the writ petition with liberty to file a fresh petition.

2.

Considering the aforesaid submission of the learned Counsel for the petitioner, the writ petition is dismissed as withdrawn with the above liberty. DINESH KUMAR SINGH JUDGE

jjj

W.P.(C) No.35730/2023

-3-

APPENDIX OF WP(C) 35730/2023

PETITIONER EXHIBITS Exhibit P1 AOF THE ASSESSMENT ORDER BEARING DIN NO. 20121062753 DATED 28.11.2019 ISSUED BY THE INCOME TAX OFFICER, KOLLAM UNDER SECTION 143 (3) OF THE INCOME TAX ACT Exhibit P2 AOF THE ORDER BEARING DIN NO. ITBA/NFAC/S/250/2023-24/1054811876(1) DATED 02.08.2023 DISMISSING THE APPEAL PREFERRED BY THE PETITIONER

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