NIRAAMAYA RETREATS KUMARAKOM PVT LTD vs. ASSISTANT COMMISSIONER OF INCOME TAX

WP(C)/32698/2022HC KeralaKLHC01069425202227 October 2022Author: HONOURABLE MR. JUSTICE GOPINATH P.2 pages

AI SummaryWithdrawn

What did the High Court hold?

The High Court considered the submission made by the learned counsel for the petitioner seeking permission to withdraw the Writ Petition. The Court granted this permission. Consequently, the Writ Petition was dismissed as withdrawn. However, the Court explicitly reserved the liberty for the petitioner to file a fresh writ petition concerning the same cause of action. No decision was made on the merits of the underlying dispute, and no specific findings or ratio decidendi were established, as the matter was disposed of on a procedural request.

What were the facts?

The petitioner, Niraamaya Retreats Kumarakom Pvt Ltd, filed a Writ Petition (Civil) before the High Court of Kerala at Ernakulam. The respondents were the Assistant Commissioner of Income Tax, the Deputy Commissioner of Income Tax (Appeals), and the Commissioner of Income Tax. The specific assessment year(s) and the order or action under challenge are not detailed in the provided text. The procedural history leading to this writ petition is also not elaborated upon. The matter was listed for admission on October 27, 2022.

What were the issues?

The primary issue before the High Court was whether to grant admission to the Writ Petition filed by Niraamaya Retreats Kumarakom Pvt Ltd. The petitioner's counsel sought permission to withdraw the Writ Petition. The respondents, represented by their counsel, did not present any arguments as the petitioner sought withdrawal. No specific legal provisions or precedents were discussed in relation to the merits of the case, as the proceedings concluded with 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 27TH DAY OF OCTOBER 2022 / 5TH KARTHIKA, 1944 WP(C) NO. 32698 OF 2022 PETITIONER: NIRAAMAYA RETREATS KUMARAKOM PVT LTD KUMARAKOM P.O, KOTTAYAM DISTRICT, PIN – 686 563. REPRESENTED BY ITS AUTHORIZED SIGNATORY, MR. MATHEVANPILLAI SIVARAM BY ADVS. V.V.NANDAGOPAL NAMBIAR DHEERAJ KRISHNAN PEROT CHITRA JOHNSON SMITHA (EZHUPUNNA) RESPONDENTS: 1 ASSISTANT COMMISSIONER OF INCOME TAX OFFICER OF ASSISTANT COMMISSIONER OF INCOME TAX AAYAKAR BHAVAN, 1ST FLOOR, KAWDIAR P.O, THIRUVANANATHAPURAM, PIN – 695 003. 2 DEPUTY COMMISSIONER OF INCOME TAX (APPEALS) OFFICE OF THE COMMISSIONER OF INCOME TAX (APPEALS), AAYAKAR BHAVAN, 2ND FLOOR, KAWDIAR P.O, THIRUVANANATHAPURAM, PIN – 695 003. 3 COMMISSIONER OF INCOME TAX OFFICE OF THE PRINCIPAL COMMISSIONER OF INCOME TAX, AAYAKAR BHAVAN, FLOOR, KAWDIAR P.O, THIRUVANANATHAPURAM , PIN – 695 003. BY ADV JOSE JOSEPH, SC, INCOME TAX DEPARTMENT, KERALA THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 27.10.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

W.P(C) NO.32698 OF 2022 2 J U D G M E N T When this matter is taken up for consideration today, learned counsel appearing for the petitioner seeks permission to withdraw the Writ Petition. Accordingly, the Writ Petition is dismissed as withdrawn reserving the liberty to the petitioner to file a fresh writ petition to the same cause of action. GOPINATH P.

JUDGE ats

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