SUBAIDA BEEVI vs. INCOME TAX OFFICER

WP(C)/17758/2020HC KeralaKLHC01044638202020 April 2021Author: HONOURABLE MR. JUSTICE T.R.RAVI3 pages

AI SummaryWithdrawn

What did the High Court hold?

The High Court considered the request made by the learned counsel for the petitioners to withdraw the writ petition. The Court granted the permission sought by the petitioners. Consequently, the writ petition was dismissed as withdrawn. No decision was made on the merits of any underlying tax dispute. The ratio decidendi is that a party has the right to withdraw their case, and the court will grant such permission if requested, leading to a dismissal of the petition without prejudice to any other remedies.

What were the facts?

The petitioners, legal heirs of the late Shri. Abdul Azeez, filed a writ petition before the High Court of Kerala. The respondents were various income tax authorities, including the Income Tax Officer, Assistant Commissioner of Income Tax, Deputy Director of Income Tax (Inv), Commissioner of Income Tax, Principal Commissioner of Income Tax, and Commissioner of Income Tax (Appeals)-III. The writ petition was filed challenging an order or action by one of these authorities, 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 filing of the writ petition is also not elaborated.

What were the issues?

The primary issue before the High Court was whether to grant the petitioners' request to withdraw the writ petition. The petitioners' counsel sought permission to withdraw the petition. The revenue's contentions, if any, are not recorded in the judgment. No specific questions of law or fact were explicitly framed or debated by the parties as the matter was disposed of on the withdrawal request.

AI-generated summary — verify with the full judgment below

Heard together (2 matters)

WP(C).No.17758 OF 2020

TC. 43/78

Read from the judgment's own cause title. This page is filed under one of them.

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE T.R.RAVI TUESDAY, THE 20TH DAY OF APRIL 2021 / 30TH CHAITHRA, 1943 WP(C).No.17758 OF 2020(T) PETITIONER/S: 1 SUBAIDA BEEVI, AGED 60 YEARS, WIFE AND LEGAL HEIR OF LATE SHRI. ABDUL AZEEZ , TC. 43/782, KNRA 30A, KALLATTUMUKKU, MANACAUD P.O, THIRUVANANTHAPURAM-695 009. 2 AISHA BEEVI, MOTHER AND LEGAL HEIR OF LATE SHRI. ABDUL AZEEZ TC- 43/782, KNRA 30A, KALLATTUMUKKU, MANACAUD P.O, THIRUVANANTHAPURAM-695 009. 3 HASEENA S, DAUGHTER AND LEGAL HEIR OF LATE SHRI. ABDUL AZEEZ, TC 43/782, KNRA 30 A, KALLATTUMUKKU, MANACAUD P.O, THIRUVANANTHAPURAM-695 009. 4 SABEENA S., DAUGHTER AND LEGAL HEIR OF LATE SHRI. ABDUL AZEEZ, TC 43/782, KNRA 30A, KALLATTUMUKKU, MANACAUD P.O, THIRUVANANTHAPURAM-695 009. 5 MUBEENA S, DAUGHTER AND LEGAL HEIR OF LATE SHRI. ABDUL AZEEZ, TC-43/782, KNRA 30A, KALLATTUMUKKU, MANACAUD P.O, THIRUVANANTHAPURAM-695009. 6 SHABU .A, SON AND LEGAL HEIR OF LATE SHRI. ABDUL AZEEZ, TC 43/782, KNRA 30 A, KALLATTUMUKKU, MANACAUD P.O, THIRUVANANTHAPURAM-695009. BY ADV. SRI.S.ARUN RAJ RESPONDENT/S: 1 INCOME TAX OFFICER, WARD - 1(1), AAYAKAR BHAWAN, 1ST FLOOR, KOWDIAR P.O, THIRUVANANTHAPURAM-695 003. W.P.(C)No. 17758 of 2020 2 2 ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, AAYAKAR BHAWAN, KOWDIAR P.O, THIRUVANANTHAPURAM-695003. 3 DEPUTY DIRECTOR OF INCOME TAX (INV), OFFICE OF THE DEPUTY DIRECTOR OF INCOME TAX, AAYAKAR BHAVAN, SAKTHAN THAMPURAN NAGAR, MUNICIPAL OFFICE ROAD, THRISSUR-680 001. 4 THE COMMISSIONER OF INCOME TAX, AAYAKAR BHAWAN, SAKTHAN THAMPURAN NAGAR, MUNICIPAL OFFICE ROAD, THRISSUR -680 001. 5 THE PRINCIPAL COMMISSIONER OF INCOME TAX, AAYAKAR BHAWAN, KOWDIAR P.O, TRIVANDRUM-695 003. 6 THE COMMISSIONER OF INCOME TAX (APPEALS)-III, POORNIMA BUILDING, PANAMPILLY NAGAR, KOCHI-682 036. BY CHRISTOPHER ABRAHAM, INCOME TAX DEPARTMENT THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 20.04.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C)No. 17758 of 2020 3 T.R.RAVI, J. ----------------------------------------------- W.P.(C)No. 17758 of 2020 ----------------------------------------------- Dated this the 20th day of April, 2021.

J U D G M E N T The learned counsel appearing for the petitioners seeks permission to withdraw this writ petition. The permission is granted. This writ petition is dismissed as withdrawn. T.R.RAVI, JUDGE DSV/20.4.21 //// P.A.TO JUDGE

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