P.L.TONY vs. DEPUTY COMMISSIONER OF INCOME TAX

WP(C)/30473/2018HC KeralaKLHC01068932201826 October 2018Author: HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU3 pages

AI SummaryWithdrawn

What did the High Court hold?

The Court granted the petitioner's counsel leave to withdraw the writ petition. The reasoning was based on the submission that the filing of a review petition by the Department in a connected writ petition had rendered the present writ petition infructuous. Consequently, the writ petition was dismissed as withdrawn. No specific finding on the merits of the original petition was made, as it was disposed of on procedural grounds.

What were the facts?

The petitioner, P.L. Tony, filed a writ petition (civil) before the High Court of Kerala. The respondents were the Deputy Commissioner of Income Tax and the Principal Commissioner of Income Tax (Central). The petitioner's counsel submitted that a review petition had been filed by the Department in a connected writ petition. Due to this development, the present writ petition had become infructuous. The petitioner sought leave to withdraw the writ petition.

What were the issues?

1. Whether the present writ petition has become infructuous due to the filing of a review petition by the Department in a connected writ petition, and if so, should the petitioner be granted leave to withdraw it? (Question of fact) Assessee's Contention: The petitioner's counsel argued that the filing of a review petition by the Department in a connected matter rendered the present writ petition infructuous and requested permission to withdraw it. Revenue's Contention: The judgment records no specific argument from the revenue.

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 DAMA SESHADRI NAIDU FRIDAY ,THE 26TH DAY OF OCTOBER 2018 / 4TH KARTHIKA, 1940 WP(C).No. 30473 of 2018 PETITIONER/S: P.L.TONY,AGED 58 YEARS PANTHALLOOKARAN HOUSE, KODAKARA PO, THRISSUR 680684 BY ADVS. SRI.ANIL D. NAIR SRI.ACHYUT K PADMARAJ SREEJITH R.NAIR RESPONDENT/S: 1 DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, THRISSUR.-680001 2 THE PRINCIPLE COMMISSIONER OF INCOME TAX (CENTRAL), KOCHI.682018 BY ADV. SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 26.10.2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -2- W.P.(C). No. 30473 of 2018

JUDGMENT The petitioner's counsel submits that the Department filed a review petition in a connected writ petition. Because of that development, this writ petition becomes infructuous. He wants the leave of the Court to withdraw it. Leave granted and the writ petition is dismissed as withdrawn. DAMA SESHADRI NAIDU JUDGE das APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1OF MAHAZAR. EXHIBIT P2OF APPLICATION DATED 15.02.2018 SUBMITTED BY THE PETITIONER. EXHIBIT P3OF LETTER DATED 27.01.2018 SUBMITTED BY THE PETITIONER. EXHIBIT P4OF ORDER DATED 19.02.2018 ISSUED BY THE 1ST RESPONDENT.

-3- W.P.(C). No. 30473 of 2018 EXHIBIT P5OF REQUEST DATED 16.02.2018 SUBMITTED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXHIBIT P6OF REMINDER DATED 03.04.2018 SUBMITTED BY THE PETITIONER. EXHIBIT P7OF ORDER DATED 05.07.2018 ISSUED BY THE 2ND RESPONDENT. EXHIBIT P8OF CIRCULAR NO.7/2003 DATED 05.09.2003. EXHIBIT P9OF JUDGMENT DATED 01.08.2018 IN WRIT PETITION NO.23790 OF 2018. EXHIBIT P10OF ORDER DATED 14.08.2018 ISSUED BY THE RESPONDENT.

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