SHINI SHAJAN, vs. PRINCIPAL COMMISSIONER OF INCOME TAX

WP(C)/18830/2023HC KeralaKLHC01040966202312 June 2023Author: HONOURABLE MR.JUSTICE C.S.DIAS3 pages

AI SummaryWithdrawn

What did the High Court hold?

The High Court granted the leave sought by the petitioner to withdraw the writ petition. The court held that the withdrawal would be without prejudice to the right of the petitioner to file a fresh writ petition on the same cause of action. Consequently, the writ petition was dismissed as withdrawn. The specific merits of any underlying tax dispute were not adjudicated upon, as the matter was disposed of on the petitioner's request for withdrawal. No other issues were expressly left undecided.

What were the facts?

The petitioner, Shini Shajan, is the legal representative acting on behalf of the legal heirs of late Shajimon Mathew, proprietor of M/s. Mathew & Sons. The respondents are the Principal Commissioner of Income Tax and the Income Tax Officer, National Faceless Assessment Centre, Delhi. The petitioner filed a writ petition (civil) before the High Court of Kerala at Ernakulam. The assessment year(s) and the specific order or action under challenge are not explicitly stated in the provided text. The amount in dispute is also not mentioned. The procedural history is limited to the filing of the writ petition and its subsequent listing before the court.

What were the issues?

1. Whether the petitioner is entitled to withdraw the writ petition, without prejudice to the right to file a fresh writ petition on the same cause of action? (Question of procedure) Assessee's Contention: The learned counsel for the petitioner sought leave to withdraw the writ petition, without prejudice to the right of the petitioner to file a fresh writ petition on the same course of action. Revenue's Contention: The judgment does not record any specific contention from the revenue regarding the withdrawal of the petition.

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 C.S.DIAS MONDAY, THE 12TH DAY OF JUNE 2023 / 22ND JYAISHTA, 1945 WP(C) NO. 18830 OF 2023 PETITIONER: 1 SHINI SHAJAN, AGED 52 YEARS W/O. LATE SHAJIMON MATHEW, LEGAL REPRESENTATIVE ACTING ON BEHALF OF LEGAL HEIRS OF LATE SHAJIMON MATHEW PROPRIETOR, M/S. MATHEW & SONS , KMC 13/666, OFF T.B ROAD, KOTTAYAM,, PIN - 686001 BY ADV PREETHA S.NAIR RESPONDENTS: 1 PRINCIPAL COMMISSIONER OF INCOME TAX INCOME TAX DEPARTMENT, REVENUE BUILDING, I.S.PRESS ROAD, KOCHI,, PIN - 682018 2 THE INCOME TAX OFFICER NATIONAL FACELESS ASSESSMENT CENTRE, DELHI., PIN - 110002 THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 12.06.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC No.18830 of 2023 2 C.S.DIAS, J. ------------------------- W.P.(C.) No.18830 of 2023 ------------------------- Dated this the 12th day of June, 2023

JUDGMENT The learned counsel appearing for the petitioner seeks leave to withdraw the writ petition, without prejudice to the right of the petitioner to file a fresh writ petition on the same course of action. Leave sought for is granted. The writ petition is dismissed as withdrawn. C. S. DIAS JUDGE SKP/12-06

WPC No.18830 of 2023 3 APPENDIX OF WP(C) 18830/2023 PETITIONER’S EXHIBITS: EXHIBIT P1OF THE DRAFT ASSESSMENT ORDER DATED 21- 05-2021 EXHIBIT P2OF THE SHOW CAUSE NOTICE DATED24-05- 2021 EXHIBIT P3OF THE ADJOURNMENT LETTER DATED NIL EXHIBIT P4OF THE ASSESSMENT ORDER DATED 17-06- 2021 EXHIBIT P5OF THE DEMAND NOTICE DATED 17/06/2021 EXHIBIT P6OF THE PETITION U/S. 264 TO THE PRINCIPAL COMMISSIONER OF INCOME TAX DATED NIL EXHIBIT P7OF THE ORDER OF THE 2 ND RESPONDENT DATED 24-03-2023 RESPONDENTS' EXHIBITS:NILP.A.TO JUDGE

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