S.D COLLEGE EDUCATIONAL SOCIETY vs. CENTRAL BOARD OF DIRECT TAXES & ORS

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CWP/24251/2013HC Punjab & HaryanaPHHC01085192201307 November 2013Author: MR. JUSTICE RAJIVE BHALLA,MR. JUSTICE DR. BHARAT BHUSHAN PARSOON1 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court allowed the writ petition to be dismissed as withdrawn based on the statement made by the petitioner's counsel. The reasoning was that the petitioner intended to file an application before the ITAT concerning their pending appeal. The High Court directed that if the petitioner files such an application and seeks interim relief, the ITAT shall consider it and pass appropriate orders. No specific finding was made on the merits of the original dispute or the order passed by the CIT(A). The operative direction was the dismissal of the writ petition as withdrawn.

What were the facts?

The petitioner, S.D. College Educational Society, Barnala, filed a writ petition before the High Court of Punjab and Haryana at Chandigarh. The petition challenged an order passed by the Commissioner of Income Tax (Appeals), Patiala. An appeal against this order was already pending adjudication before the Income Tax Appellate Tribunal (ITAT), Chandigarh Bench 'B', with a hearing scheduled for December 3, 2013. The counsel for the petitioner, after arguing the writ petition for some time, sought permission to withdraw the petition.

What were the issues?

The primary issue before the High Court was whether the writ petition should be allowed to be withdrawn. The petitioner's counsel argued that they intended to file an application before the ITAT, where their appeal was already pending. The revenue's contentions are not recorded in the judgment. The question of law or mixed law and fact was implicitly whether the High Court should permit withdrawal of the writ petition in light of the pending appeal before the ITAT and the petitioner's intention to pursue remedies there.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH

CWP No.24251 of 2013

Decided on: 07.11.2013

S.D.College Educational Society, Barnala ..... Petitioner

VERSUS Central Board of Direct Taxes, New Delhi and others ..... Respondents

CORAM: HON'BLE MR. JUSTICE RAJIVE BHALLA

HON'BLE MR. JUSTICE DR. BHARAT BHUSHAN PARSOON Present: Mr.Pankaj Jain, Advocate, Mr.Divya Suri, Advocate, and Mr.Daman Dhir, Advocate, for the petitioner.

******* RAJIVE BHALLA, J. (ORAL) After addressing arguments for some time, counsel for the petitioner prays that the writ petition may be dismissed as withdrawn as the petitioner proposes to file an application before the Income Tax Appellate Tribunal, Chandigarh Bench 'B', Chandigarh, where an appeal filed by the petitioner challenging order passed by the Commissioner of Income Tax (Appeals) Patiala, is pending adjudication for 03.12.2013. In view of statement made by counsel for the petitioner, the writ petition is dismissed as withdrawn. In case, the petitioner files such an application and prays for grant of interim relief, the Income Tax Appellate Tribunal, Chandigarh Bench 'B', Chandigarh, shall consider the application and pass appropriate orders.

[ RAJIVE BHALLA ] JUDGE 07.11.2013 [ DR. BHARAT BHUSHAN PARSOON ] shamsher JUDGE

Singh Shemsher 2013.11.08 14:09 I attest to the accuracy and integrity of this document Chandigarh

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