KAMAL KASHYAP vs. PRINCIPAL CHIEPRINCIPAL CHIEF COMMISSIONER OF INCOME TAXF COMMISSIONER OF INCOME TAX

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WP/11308/2024HC BombayHCBM01020390202405 December 2024Bench: HON'BLE SHRI JUSTICE A.S. GADKARI,HON'BLE JUSTICE KAMAL KHATA1 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court expressed its view that the Petitioners lacked the locus standi to file the present Petition for the substantive reliefs sought. Consequently, the learned counsel for the Petitioners, acting on instructions, requested permission to withdraw the Petition unconditionally. Leave was granted by the Court. The Court did not delve into the merits of the substantive reliefs prayed for, as the Petition was disposed of on the preliminary issue of locus standi. The ratio of this decision would be that a party without locus standi cannot maintain a writ petition for substantive reliefs. The operative direction was to dispose of the petition as withdrawn.

What were the facts?

The petitioners, Kamal Kashyap & Anr., filed a Civil Writ Petition No. 11308 of 2024 before the High Court of Judicature at Bombay, challenging an order or action by the Principal Chief Commissioner of Income Tax & Ors. The specific assessment year(s) and the amount in dispute are not recorded in the judgment. The procedural history leading to this petition is not detailed. The matter came before the Court on 5th December 2024.

What were the issues?

The High Court had to decide whether the Petitioners have the locus standi to file the present Petition for the substantive reliefs prayed for. The Petitioners' counsel, on instructions, sought leave to withdraw the Petition unconditionally. The Revenue's contentions are not recorded in the judgment. No specific provisions of the Income Tax Act were named in relation to the locus standi issue.

AI-generated summary — verify with the full judgment below

dtg 3- Wp-11308-2024.doc IN THE HIGH COURT OF JUDICATURE AT BOMBAY CIVIL APPELLATE JURISDICTION CIVIL WRIT PETITION NO.11308 OF 2024 Kamal Kashyap & Anr. … Petitioners V/s. Principal Chief Commissioner of Income Tax & Ors. … Respondents _______________________________________ Ms. Krushi Barfiwala a/w Ms. Rima Desai i/b Parinam Law Associates for Petitioners. Mr. Vishwanath Patil a/w Mr. Akshay Naidu for Respondent Nos. 2, 5 and 6. Mr. Vikas T. Khanchandani for Respondent Nos.1, 3 and 4. _______________________________________ CORAM : A. S. GADKARI AND KAMAL KHATA, JJ. DATE : 5th December 2024. P.C. : 1) As we expressed our view that, Petitioners have no locus standi to file present Petition for the substantive reliefs prayed for in Petition, learned counsel for the Petitioners on instructions, seeks leave to withdraw Petition unconditionally. 1.1) Leave granted. 2) Disposed off as withdrawn.

( KAMAL KHATA, J. ) ( A.S. GADKARI, J. ) 1/1

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