THE MANAGING COMMITTEE OF PONVILA SERVICE CO-OPERATIVE BANK LTD NO. 985 REPRESENTED BY ITS PRESI vs. 1. COMMISSIONER OF INCOME TAX, APPEALS

WP(C)/31346/2022HC KeralaKLHC01066501202206 October 2022Author: HONOURABLE MR. JUSTICE GOPINATH P.3 pages

AI SummaryWithdrawn

What did the High Court hold?

The High Court 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 Consequently, the writ petition was dismissed as withdrawn.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 any underlying tax dispute. The court's reasoning was solely based on the petitioner's expressed desire to withdraw the case. The operative direction was to dismiss the petition as withdrawn.

What were the facts?

The petitioner, The Managing Committee of Ponvila Service Co-Operative Bank Ltd No. 985, represented by its President, filed a writ petition before the High Court of Kerala. The respondents were the Commissioner of Income Tax, Appeals, National Faceless Appeal Centre (NFAC), and the Assistant Director of Income Tax, Centralised Processing Centre. The writ petition was filed challenging an order or action, though the specific nature of the challenge and the assessment year(s) are not detailed in the provided text. The procedural history leading to the writ petition is also not elaborated upon.

What were the issues?

The primary issue before the High Court was whether to grant permission to the petitioner to withdraw the writ petition. The petitioner, through their learned counsel, sought permission to withdraw the writ petition. The revenue's contentions are not recorded in the judgment. No specific questions of law or fact were framed or debated 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 GOPINATH P. THUR AY, THE 6TH DAY OF OCTOBER 2022 / 14TH ASWINA, 1944 WP(C) NO. 31346 OF 2022 PETITIONER: 1 THE MANAGING COMMITTEE OF PONVILA SERVICE CO-OPERATIVE BANK LTD NO. 985 REPRESENTED BY ITS PRESIDENT AGED 55 YEARS OFFICE BUILDING, PONVILA AYIRA, PARASALA POST, THIRUVANANTHAPURAM, KERALA,PIN - 695502 BY ADVS. P.N.MOHANAN C.P.SABARI AMRUTHA SURESH GILROY ROZARIO RESPONDENTS: 1 COMMISSIONER OF INCOME TAX, APPEALS NATIONAL FACELESS APPEAL CENTRE (NFAC), 4TH FLOOR, MAYUR BHAWAN, CONNAUGHT CIRCUS, NEW DELHI, PIN - 110001 2 ASSISTANT DIRECTOR OF INCOME TAX CENTRALISED PROCESSING CENTRE, POST BOX NO - 1, ELECTRONIC CITY POST OFFICE, BENGALURU, PIN - 560100 ADV. CHRISTOPHER ABRAHAM, STANDING COUNSEL THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 06.10.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

JUDGMENT Dated this the 06th day of October, 2022 When the matter is taken up for consideration today, the learned counsel for the petitioner seeks permission to withdraw the writ petition. Accordingly, the writ petition is dismissed as withdrawn. GOPINATH P. JUDGE SKP/06.10

Appendix — schedule of exhibits

APPENDIX OF WP(C) 31346/2022 PETITIONER'S EXHIBITS: EXHIBIT 1 A TRUE COPY OF THE ORDER DATED 1.5.2020 ISSUED BY THE ASSISTANT DIRECTOR OF INCOME TAX, CPC BY INTIMATING DEMAND FOR DISPUTED INCOME TAX OF RS. 35,30,295/- EXHIBIT2 A TRUE COPY OF THE ORDER DATED 14.12.2021 ISSUED BY THE COMMISSIONER OF INCOME TAX, APPEALS (NFAC) BY DISMISSING THE APPEAL FILED BY THE PETITIONER RESPONDENTS' EXHIBITS:NIL TRUE COPY P.A.TO JUDGE

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