M/S.AMRUTHESWARI JEWELLERS vs. THE DEPUTY COMMISSIONER OF INCOME TAX

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WP(C)/915/2022HC KeralaKLHC01002276202218 March 2022Author: HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS3 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court of Kerala, in its judgment dated March 18, 2022, allowed the petitioner's request to withdraw the writ petition. The Court granted liberty to the petitioner to file a fresh writ petition. Consequently, the writ petition was dismissed as withdrawn. No decision on the merits of any substantive issue was made, as the petition was disposed of based on the petitioner's request for withdrawal.

What were the facts?

The petitioner, M/s. Amrutheswari Jewellers, represented by its Managing Partner Jayantha Kumar, filed a writ petition before the High Court of Kerala. The respondents are the Additional Commissioner of Income Tax, the Assistant Commissioner of Income Tax, and the Commissioner of Income Tax (Appeals). The writ petition was filed seeking permission to withdraw it with liberty to file a fresh writ petition. The case was heard on March 18, 2022.

What were the issues?

1. Whether the petitioner is permitted to withdraw the writ petition with liberty to file a fresh writ petition? (Question of procedure) Assessee's Contention: The assessee sought permission to withdraw the writ petition with liberty to file a fresh one. Revenue's Contention: The judgment does not record any specific contention from the revenue regarding the withdrawal request.

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 FRIDAY, THE 18TH DAY OF MARCH 2022 / 27TH PHALGUNA, 1943 WP(C) NO. 915 OF 2022 PETITIONER: M/S.AMRUTHESWARI JEWELLERS, PREMIER JUNCTION, OCHIRA, ALAPPUZHA, KERALA - 690 533 REPRESENTED BY ITS MANAGING PARTNER JAYANTHA KUMAR. BY ADVS. ARUN V.G 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 - 688 001. 3 THE COMMISSIONER OF INCOME TAX (APPEALS) PANAMAPILLY NAGAR, ERNAKULAM - 682 036. BY ADVS. P.K.RAVINDRANATHA MENON (SR.) JOSE JOSEPH, SC, FOR INCOME TAX OTHER PRESENT: SRI.JOSE JOSEPH-SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 18.03.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) NO. 915 OF 2022 2 BECHU KURIAN THOMAS, J. =========================== W.P.(C) No.915 of 2022 ============================ Dated this the 18th day of March, 2022

JUDGMENT The petitioner seeks permission to withdraw this writ petition with liberty to file a fresh writ petition. In view of the above, this writ petition is dismissed as withdrawn, with liberty to file a fresh writ petition. BECHU KURIAN THOMAS JUDGE ssa/

WP(C) NO. 915 OF 2022 3 APPENDIX OF WP(C) 915/2022 PETITIONERS’ 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 THEOF THE STAY PETITION FILED BY THE PETITIONER DATED 17/01/2022 BEFORE THE 3RD RESPONDENT.

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