AMRUTHESWARI JEWELLERS vs. THE ADDITIONAL COMMISSIONER OF INCOME TAX

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WP(C)/9683/2022HC KeralaKLHC01020608202222 March 2022Author: HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS3 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court granted the petitioner's request to withdraw the writ petition. The Court's decision was based solely on the petitioner's submission seeking permission to withdraw with liberty to file a fresh writ petition. Consequently, the writ petition was dismissed as withdrawn. No findings were made on the merits of any underlying tax dispute, and no specific legal principles were established or applied beyond the procedural aspect of allowing a withdrawal. The operative direction was to dismiss the petition as withdrawn.

What were the facts?

The petitioner, M/s. Amrutheswari Jewellers, represented by its Managing Partner Jayanthakumr, filed a writ petition (civil) before the High Court of Kerala at Ernakulam. The respondents were the Additional Commissioner of Income Tax, the Assistant Commissioner of Income Tax, and the Commissioner of Income Tax (Appeals), National Faceless Appeal Center. 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 this writ petition is not elaborated upon, other than the filing of the petition itself.

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, M/s. Amrutheswari Jewellers, through their counsel, sought permission to withdraw the writ petition. The revenue's stance or arguments are not recorded in the judgment. No specific legal provisions were named in relation to the arguments presented, as the matter was resolved by the petitioner's request for withdrawal.

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 BECHU KURIAN THOMAS TUESDAY, THE 22ND DAY OF MARCH 2022 / 1ST CHAITHRA, 1944 WP(C) NO. 9683 OF 2022 PETITIONER: M/S. AMRUTHESWARI JEWELLERS, PREMIER JUNCTION, OCHIRA, ALAPPUZHA, KERALA-690533 REPRESENTED BY ITS MANAGING PARTNER JAYANTHAKUMAR BY ADVS. V.G.ARUN (K/795/2004) V.JAYA RAGI R.HARIKRISHNAN (KAMBISSERIL) NEERAJ NARAYAN RESPONDENTS: 1 THE ADDITIONAL COMMISSIONER OF INCOME TAX, DEPARTMENT OF INCOME TAX, CENTRAL CIRCLE-I, ALAPPUZHA-688001. 2 THE ASSISTANT COMMISSIONER OF INCOME TAX, DEPARTMENT OF INCOME TAX, CENTRAL CIRCLE, ALAPPUZHA-688001. 3 THE COMMISSIONER OF INCOME TAX (APPEALS), NATIONAL FACELESS APPEAL CENTER, PUKADIYIL LANE, NAGAMBADAM, KOTTAYAM-682036. BY ADV. JOSE JOSEPH THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 22.03.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) NO. 9683 OF 2022 2 BECHU KURIAN THOMAS, J. =========================== W.P.(C) No.9683 of 2022 ============================ Dated this the 22nd day of March, 2022

JUDGMENT Learned counsel for the petitioner seeks permission to withdraw this writ petition with liberty to file a fresh writ petition. Permission granted and this writ petition is dismissed as withdrawn. BECHU KURIAN THOMAS JUDGE ssa/

WP(C) NO. 9683 OF 2022 3 APPENDIX OF WP(C)NO.9683 OF 2022 PETITIONER’S EXHIBITS Exhibit P1 AOF THE ASSESSMENT ORDER DATED 30.12.2019 ISSUED BY THE 1ST RESPONDENT UNDER SECTION 143(3) READ WITH 147 OF THE INCOME TAX ACT. Exhibit P2 AOF THE MEMORANDUM OF APPEAL FILED BY THE PETITIONER ASSAILING THE EXT.P1 ASSESSMENT ORDER. Exhibit P3 AOF THE ARGUMENT NOTE FILED BY THE PETITIONER DATED 05.07.2021 BEFORE THE 1ST RESPONDENT. Exhibit P4 AOF THE NOTICE NO.ITBA/COM/F/17/2021-22/1037786581 DATED 14.12.2021. Exhibit P5 AOF THE STAY PETITION DATED 17.01.2022 FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT.

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