THYAGARAJAN PARAMESWARAN vs. INCOME TAX OFFICER
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 with liberty to file afresh. Consequently, the writ petition was dismissed as withdrawn. The Court did not decide on the merits of the case or any specific legal or factual issues that might have been raised. The operative direction was to dismiss the petition as withdrawn, with the liberty granted to the petitioner to initiate fresh proceedings if so advised. No other issues were expressly left undecided as the matter was disposed of on the petitioner's request for withdrawal.
What were the facts?
The petitioner, Thyagarajan Parameswaran, aged 78, represented by his daughter, filed a writ petition before the High Court of Kerala. The respondents included the Income Tax Officer, Ward 2, Alappuzha; the National E-Assessment Centre, New Delhi; the Central Board of Direct Taxes; and the Government of India. The writ petition was filed challenging an order or action by the revenue authorities. The specific assessment year(s) and the amount in dispute are not recorded in the judgment. The procedural history leading to the filing of the writ petition is also not detailed.
What were the issues?
1. Whether the petitioner is entitled to withdraw the writ petition with liberty to file afresh? (Question of procedure) Assessee's Contention: The learned counsel for the petitioner sought permission from the Court to withdraw the writ petition with liberty to file afresh. Revenue's Contention: The judgment does not record any specific contention from the revenue's side regarding the withdrawal of the petition. The Court proceeded to pass an order based on the petitioner's request.
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
JUDGMENT After some arguments, the Learned Counsel for the petitioner seeks the permission of this Court to withdraw the writ petition with liberty to file afresh. Hence this writ petition is hereby dismissed as withdrawn with the above liberty as prayed for. DINESH KUMAR SINGH JUDGE Svn
WP(C) NO. 27432 OF 2023 3 APPENDIX OF WP(C) 27432/2023 PETITIONER’S EXHIBITS EXHIBIT P-1 MEDICAL CERTIFICATE/PRESCRIPTION IN RESPECT OF PETITIONER EXHIBIT P-2 ASSESSMENT ORDER DT. 22.04.2021 FOR AY 2018-19 BY FIRST RESPONDENT EXHIBIT P-3 PENALTY ORDER U/S 270A DT. 10.02.2021 FOR 2018-19 EXHIBIT P-4 PENALTY ORDER U/S 270A[1][D] DT. 17.02.2021 FOR 2018-19 EXHIBIT P-5 ARREAR NOTICE DT. 17.07.2023 ISSUED BY SECOND RESPONDENT EXHIBIT P-6 STATEMENT OF INCOME RELATING TO AY 2018-19 UPLOADED ON 21.07.2018 EXHIBIT P-7 RETURN OF INCOME IN FORM ITR-2 FOR 2018-19 EXHIBIT P-8 SHOW CAUSE NOTICE DT. 09.04.2021 BY FIRST RESPONDENT EXHIBIT P-9 SHOW CAUSE NOTICE DT. 17.04.2021 BY FIRST RESPONDENT
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