KC SANTHOSH, vs. THE COMMISSIONER OF INCOME TAX (APPEALS)

WP(C)/29184/2023HC KeralaKLHC01063892202308 September 2023Author: HONOURABLE MR. JUSTICE D. K. SINGH2 pages

AI SummaryWithdrawn

What did the High Court hold?

The High Court granted the petitioner's request for permission to withdraw the writ petition with liberty to file a fresh writ petition. Consequently, the writ petition was dismissed as withdrawn. The Court did not delve into the merits of the case or the underlying dispute that led to the filing of the writ petition. The operative direction was solely to dismiss the petition as withdrawn, with the specified liberty granted to the petitioner. No issues were decided on their merits.

What were the facts?

The petitioner, KC Santhosh, Managing Partner of M/s Able Engineering and Construction Corporation, filed a writ petition before the High Court of Kerala. The respondents are the Commissioner of Income Tax (Appeals), the Income Tax Officer (Assessment Unit), and the National Faceless Assessment Centre. The writ petition was filed challenging an order or action by one of these 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 this writ petition is not detailed.

What were the issues?

The primary issue before the High Court was whether to grant the petitioner's request to withdraw the writ petition with liberty to file a fresh one. The petitioner, through their counsel, sought permission to withdraw the writ petition. The respondents, represented by their counsel, did not appear to contest this request. No specific arguments were recorded for either side regarding the merits of the case or the grounds for withdrawal, other than the petitioner's stated intention to file a fresh petition.

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 8TH DAY OF SEPTEMBER 2023 / 17TH BHADRA, 1945 WP(C) NO. 29184 OF 2023 PETITIONER: KC SANTHOSH, AGED 51 YEARS, S/O MUKUNDAN, MANAGING PARTNER, M/S ABLE ENGINEERING AND CONSTRUCTION CORPORATION, MATTANNUR ,KANNUR (DT) KERALA PIN:, PIN - 670702 BY ADVS. KRISHNADAS P. NAIR HARIDAS P.NAIR K.L.SREEKALA M.A.VINOD M.RAJESH KUMAR SHINTO THOMAS ANU PRABHAKAR K.G.MANOJ KUMAR PRASOON.K.P RESPONDENTS: 1 THE COMMISSIONER OF INCOME TAX (APPEALS) OFFICE OF THE JCIT, AAYAKAR BHAVAN INCOME TAX OFFICE KANNOTHUMCHAL, KANNUR, PIN - 670006 2 THE INCOME TAX OFFICER, ASSESSMENT UNIT, INCOME TAX DEPARTMENT OFFICE OF INCOME TAX OFFICER, WARD 3, KANNUR DT, KERALA, PIN - 691001 3 ADDITIONAL/JOINT/DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX INCOME TAX OFFICER, NATIONAL FACELESS ASSESSMENT CENTRE NEW DELHI, PIN - 110001 BY ADV JOSE JOSEPH -SC-IT THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 08.09.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C) No.29184 of 2023 ..2.. DINESH KUMAR SINGH, J. = = = = = = = = = = = = = = = = = = = = W.P.(C) No.29184 of 2023 = = = = = = = = = = = = = = = = = = = = = = Dated this the 8th day of September, 2023 JUDGMENT

The learned counsel for the petitioner seeks permission to withdraw the writ petition with liberty to file a fresh writ petition.

Granting such liberty, the writ petition is dismissed as withdrawn. DINESH KUMAR SINGH JUDGE ded

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