MADHUSOODANAN SADASIVAN vs. THE INCOME TAX OFFICER

WP(C)/13281/2020HC KeralaKLHC01033710202003 July 2020Bench: 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 submission seeking permission to withdraw. Consequently, the writ petition was dismissed as withdrawn. No findings were made on the merits of any underlying tax dispute or the validity of the notices or actions challenged by the petitioner. The operative direction was the dismissal of the writ petition as withdrawn.

What were the facts?

The petitioner, Madhusoodanan Sadasivan, filed a writ petition before the High Court of Kerala at Ernakulam. The respondents were the Income Tax Officer, Ward 1(2), and the Special Tahsildar LA (General). The writ petition was filed challenging an order or action by the revenue. The assessment year in question is 2017-18, as indicated by Exhibit P2, a copy of the return filed by the petitioner for that year. Exhibit P1 is a notice issued by the Income Tax Officer dated 16.7.2018. The procedural history is that the writ petition was listed for admission on 03.07.2020.

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, through their learned counsel, sought permission to withdraw the writ petition. The revenue's contentions are not recorded in the judgment as the matter was disposed of at the admission stage upon the petitioner's request for withdrawal. No specific legal provisions or precedents were discussed as the petition was withdrawn.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 AMIT RAWAL FRIDAY, THE 03RD DAY OF JULY 2020 / 12TH ASHADHA, 1942 WP(C).No.13281 OF 2020(I) PETITIONER/S: MADHUSOODANAN SADASIVAN 1, AKHILAM AUDITORIUM , PEROORKADA, TRIVANDRUM- 695005. BY ADV. SRI.HARISANKAR V. MENON RESPONDENT/S: 1 THE INCOME TAX OFFICER WARD 1(2), AAYAKAR BHAVAN, 1ST FLOOR, KOWDIAR P.O., THIRUVANANTHAPURAM-695003. 2 THE SPECIAL TAHSILDAR LA (GENERAL), MARAKKADA ROAD, CHALAI, THIRUVANANTHAPURAM-695036. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 03.07.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C).No.13281 OF 2020 2 JUDGMENT Dated this the 3rd day of July 2020 Learned counsel for the petitioner seeks permission to withdraw the writ petition.

Permission is granted and the writ petition is dismissed as withdrawn. Sd/- AMIT RAWAL JUDGE uu

WP(C).No.13281 OF 2020 3 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF NOTICE ISSUED BY THE 1ST RESPONDENT DATED 16.7.2018. EXHIBIT P2 COPY OF RETURN FILED BY THE PETITIONER FOR THE YEAR 2017-18 DATED 6.8.2018.

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