THE MADAVOOR SERVICE CO-OPERATIVE BANK LTD NO. T 231 vs. THE INCOME TAX OFFICER

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WP(C)/30071/2017HC KeralaKLHC01078016201710 October 2017Author: HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR2 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court granted the petitioner's request to withdraw the writ petition. The court held that the withdrawal would be without prejudice to the right of the petitioner to approach the court again in the future, should a fresh cause of action arise. Consequently, the writ petition was dismissed as withdrawn. No decision was made on the merits of any underlying tax dispute, as the case was disposed of based on the petitioner's request for withdrawal. The principle established is that a party can withdraw a writ petition under such circumstances, preserving their right to re-approach the court later.

What were the facts?

The petitioner, The Madavoor Service Co-operative Bank Ltd, represented by its Secretary, filed a writ petition before the High Court of Kerala. The respondents were the Income Tax Officer, Ward 2(5), and the Commissioner of Income Tax (Appeals). 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 text. The procedural history leading to this writ petition is also not elaborated upon. The core of the matter is the petitioner's decision to withdraw the writ petition.

What were the issues?

The primary issue before the High Court was whether to grant the petitioner's request to withdraw the writ petition. The petitioner's counsel sought permission to withdraw the writ petition without prejudice to their right to approach the court again if a fresh cause of action arises. The revenue's contentions are not recorded in the judgment. No specific questions of law or fact were framed for the Tribunal's decision as the matter was disposed of on a procedural request.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR TUESDAY, THE 10TH DAY OF OCTOBER 2017/18TH ASWINA, 1939 WP(C).No. 30071 of 2017 (H) ---------------------------- PETITIONER(S): ------------------------ THE MADAVOOR SERVICE CO-OPERATIVE BANK LTD NO. T 231,

REPRESENTED BY ITS SECRETARY, MADAVOOR,

PALLICKAL P.O., THIRUVANANTHAPURAM DISTRICT-695 601.

BY ADVS.SRI.V.G.ARUN, SRI.T.R.HARIKUMAR, SRI.ARJUN RAGHAVAN, SRI.ADITHYA RAJEEV. RESPONDENT(S): -------------------------- 1. THE INCOME TAX OFFICER, WARD 2(5), OFFICE OF THE JOINT COMMISSIONER OF INCOME TAX, RANGE-2, AAYAKAR BHAVAN, KOWDIAR P.O., THIRUVANANTHAPURAM DISTRICT-695 003.

2.

THE COMMISSIONER OF INCOME TAX (APPEALS), AAYAKAR BHAVAN, KOWDIAR, THIRUVANANTHAPURAM-695 003.

BY SRI.CHRISTOPHER ABRAHAM, SC.

THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 10-10-2017, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: rs.

A.K.JAYASANKARAN NAMBIAR, J. ............................................................. W.P.(C).No.30071 Of 2017 ............................................................. Dated this the 10th day of October, 2017 J U D G M E N T Counsel for the petitioner seeks permission to withdraw the writ petition without prejudice to the right of the petitioner to approach this Court as and when a fresh cause of action arises. Permission is granted. The writ petition is dismissed as withdrawn without prejudice to the right of the petitioner to approach this Court as and when a fresh cause of action arises.

Sd/- A.K.JAYASANKARAN NAMBIAR

JUDGE mns/10.10.17 //true copy// P.A To Judge

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