EUROTECH MARKETING vs. INCOME TAX OFFICER,

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WP(C)/11143/2020HC KeralaKLHC01028656202008 June 2020Author: HONOURABLE MR. JUSTICE AMIT RAWAL3 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 counsel seeking permission to withdraw. Consequently, the writ petition was dismissed as withdrawn. The court did not delve into the substantive issues related to the assessment order, the appeal filed before the Commissioner of Income Tax (Appeals), or the conditional stay order. The reasoning for the withdrawal was not elaborated upon by the petitioner, and the court simply acceded to the request. No principle of law was established or applied, as the matter was disposed of on procedural grounds.

What were the facts?

The petitioner, Eurotech Marketing, represented by its Managing Partner Abdul Rasheed M.C., filed a writ petition before the High Court of Kerala. The petition challenged actions taken by the Income Tax Officer, Ward No. IV, and the Commissioner of Income Tax (Appeals). The procedural history indicates that an assessment order was issued by the Income Tax Officer on November 30, 2018. Subsequently, the petitioner filed an appeal before the Commissioner of Income Tax (Appeals) on May 22, 2019, along with a stay petition and a delay petition. A conditional order of stay was passed by the Income Tax Officer on March 3, 2020. The writ petition was filed on April 21, 2020.

What were the issues?

The primary issue before the High Court was whether to grant permission to the petitioner to withdraw the writ petition. The petitioner, represented by their counsel, sought permission to withdraw the writ petition. The respondent authorities, the Income Tax Officer and the Commissioner of Income Tax (Appeals), were represented, but their contentions regarding the withdrawal were not recorded in the judgment. The court was not asked to decide on the merits of the assessment order or the appeal proceedings before the CIT(A).

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 AMIT RAWAL MONDAY, THE 08TH DAY OF JUNE 2020 / 18TH JYAISHTA, 1942 WP(C).No.11143 OF 2020(P) PETITIONER/S: EUROTECH MARKETING CHANGHARAMKULAM, KOKUR P.O., EDAPPAL, MALAPPURAM- 679591, REPRESENTED BY ITS MANAGING PARTNER - ABDUL RASHEED M.C. BY ADV. SRI.R.JAIKRISHNA RESPONDENT/S: 1 INCOME TAX OFFICER, WARD NO.IV, OFFICE OF JOINT COMMISSIONER OF INCOME TAX, TIRUR RANGE, TIRUR P.O., MALAPPURAM-676101. 2 COMMISSIONER OF INCOME TAX (APPEALS), OFFICE OF THE COMMISSIONER OF INCOME TAX (APPEALS), KOZHIKODE P.O., KOZHIKODE-673001. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 08.06.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.11143 OF 2020(P) 2

JUDGMENT Learned counsel for the petitioner seeks permission to withdraw the writ petition. Permission is granted. Accordingly, this writ petition is dismissed as withdrawn. AMIT RAWAL JUDGE nak

WP(C).No.11143 OF 2020(P) 3 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT DATED 30.11.2018. EXHIBIT P2OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 22.5.2019. EXHIBIT P2(A)OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 28.5.2019. EXHIBIT P2(B)OF THE DELAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 22.5.2019. EXHIBIT P3OF THE CONDITIONAL ORDER OF STAY PASSED BY THE 1ST RESPONDENT DATED 3.3.2020.

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