M/S. KALYAN SAREES vs. THE COMMISSIONER OF INCOME TAX (APPEALS)

WP(C)/6789/2018HC KeralaKLHC01038379201809 April 2021Author: HONOURABLE MR. JUSTICE A.M.BADAR3 pages

AI SummaryWithdrawn

What did the High Court hold?

The High Court noted the submission from the petitioner's counsel that the petitioner was not interested in pursuing the writ petition and had filed a memo for withdrawal. Consequently, the Court dismissed the petition as withdrawn. No decision was made on the merits of any underlying tax dispute. The operative direction was to dismiss the petition as withdrawn.

What were the facts?

The petitioner, M/s. Kalyan Sarees, represented by its Managing Partner T.S. Ramachandran, filed a writ petition (civil) before the High Court of Kerala. The respondents were the Commissioner of Income Tax (Appeals) and the Deputy Commissioner of Income Tax. 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 judgment. The procedural history indicates that the matter came up for admission on April 9, 2021.

What were the issues?

The High Court was to decide whether to admit the writ petition. The petitioner's counsel, on instructions, submitted that the petitioner was not interested in prosecuting the petition and had filed a memo for withdrawal. The judgment does not record any arguments from the revenue's side regarding the merits of the case, as the petition was withdrawn.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.M.BADAR FRIDAY, THE 09TH DAY OF APRIL 2021 / 19TH CHAITHRA, 1943 WP(C).No.6789 OF 2018(W) PETITIONER: M/S. KALYAN SAREES, FORT VIEW, ATTAKKULANGARA, CHALA, THIRUVANANTHPURAM- 695036, REPRESENTED BY ITS MANAGING PARTNER, T.S.RAMACHANDRAN. BY ADVS. SRI.P.N.DAMODARAN NAMBOODIRI SRI.P.UNNIKRISHNAN (THRISSUR) RESPONDENTS: 1 THE COMMISSIONER OF INCOME TAX (APPEALS), O/O THE COMMISSIONER OF INCOME TAX, THIRUVANANTHAPURAM 695001. 2 THE DEPUTY COMMISSIONER OF INCOME TAX, O/O THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL PROCESSING -TDS, GAZIABAD- 201 001. R1-2 BY SRI CHRISTOPHER ABRAHAM, STANDING COUNSEL. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 09.04.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C).No.6789 OF 2018 2 JUDGMENT Dated this the 09th day of April 2021 The learned counsel for the petitioner on instructions submits that the petitioner is not interested in prosecuting the instant petition and he has filed memo for withdrawal of the petition. In this view of the matter the petition is dismissed as withdrawn. A.M.BADAR JUDGE SSK/09/04

WP(C).No.6789 OF 2018 3

Appendix — schedule of exhibits

APPENDIX PETITIONER'S EXHIBITS: EXT.P1 TRUE COPY OF THE PENALTY ORDER FOR THE ASSESSMENT YEAR 2013-14 DATED 26/01/2014 ISSUED BY THE 2ND RESPONDENT TO THE PETITIONER. EXT.P1A TRUE COPY OF THE PENALTY ORDER FOR THE ASSESSMENT YEAR 2015-16 DATED 20/03/2015 ISSUED BY THE 2ND RESPONDENT TO THE PETITIONER. EXT.P2 TRUE COPY OF THE APPEAL AGAINST THE PENALTY ORDER DATED 21/01/2017 FOR THE YEAR 2013-14 FILED BY PETITIONER BEFORE THE 1ST RESPONDENT. EXT.P2A TRUE COPY OF THE APPEAL AGAINST THE PENALTY ORDER DATED 18/01/2017 FOR THE YEAR 2015-16 FILED BY PETITIONER BEFORE THE 1ST RESPONDENT. EXT.P3 TRUE COPY OF THE COMMON APPELLATE ORDER ITA NO.204 & 193/EF/TVM/CIT(A), TVM/2016-17 DATED 09/01/2018 FOR THE ASSESSMENT YEARS 2013-14 & 2015-16 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER. RESPONDENT'S EXHIBITS:NIL SSK //TRUE COPY// PA TO JUDGE

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