G.SOMAN vs. THE ASSISTANT COMMISSIONER OF INCOME TAX

WP(C)/319/2022HC KeralaKLHC01000829202223 February 2023Bench: HONOURABLE MR. JUSTICE T.R.RAVI4 pages

AI SummaryWithdrawn

What did the High Court hold?

The High Court granted the petitioners' request to withdraw the writ petitions. The court's decision was to dismiss the petitions as withdrawn, explicitly stating that this withdrawal would be without prejudice to the right of the petitioners to move an appropriate petition in the future. This means the court did not decide on the merits of the original grievances raised in the writ petitions. The operative direction was the dismissal of the writ petitions as withdrawn, preserving the petitioners' liberty to approach the appropriate forum again. No issues were expressly left undecided as the petitions were disposed of on the procedural request for withdrawal.

What were the facts?

These three writ petitions (WP(C) Nos. 319 of 2022, 29660 of 2021, and 29928 of 2021) were filed before the High Court of Kerala. The petitioners are G. Soman, S. Soman, and Shylaja K. The respondents are various income tax authorities, including the Assistant Commissioner of Income Tax, the Chief Commissioner of Income Tax, the Principal Commissioner of Income Tax, and the Income Tax Officer. The specific assessment years and the exact nature of the orders or actions under challenge are not detailed in the provided text. The procedural history indicates that these petitions were heard together by the High Court.

What were the issues?

The primary issue before the High Court was whether to grant the petitioners' request to withdraw their respective writ petitions. The petitioners, through their counsel, sought permission to withdraw these petitions without prejudice to their right to file an appropriate petition later. The court had to decide whether to grant this permission and consequently dismiss the petitions. The arguments presented by the petitioners' counsel were for withdrawal, and the revenue's contentions are not recorded in the judgment.

AI-generated summary — verify with the full judgment below

Heard together (3 matters)

WP(C) NO. 319 OF 2022

WP(C).29660/2021

WP(C) NO. 29928 OF 2021

Read from the judgment's own cause title. This page is filed under one of them.

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE T.R.RAVI THURSDAY, THE 23RD DAY OF FEBRUARY 2023 / 4TH PHALGUNA, 1944 WP(C) NO. 319 OF 2022 PETITIONER: G.SOMAN 6/576 A, PALLICKAL POST, KOTTARAKKARA, KOLLAM DISTRICT PIN 691 566 BY ADVS. T.M.SREEDHARAN (SR.) V.P.NARAYANAN NISHA JOHN RESPONDENTS: 1 THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 1, AAYAKAR BHAVAN, KARBALA JUNCTION, KOLLAM 691 001 2 THE CHIEF COMMISSIONER OF INCOME TAX AAYAKAR BHAVAN, KOWDIAR, THIRUVANANTHAPURAM 695 003 SRI.CHRISTOPHER ABRAHAM,SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 23.02.2023, ALONG WITH WP(C).29660/2021, 29928/2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C) NOS.319 OF 2022 & 29660 & 29928/2021 2 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE T.R.RAVI THURSDAY, THE 23RD DAY OF FEBRUARY 2023 / 4TH PHALGUNA, 1944 WP(C) NO. 29660 OF 2021 PETITIONER: S.SOMAN S/O.LATE C.K.SIVARAMAN, 37/3744, SREEVALSAM APARTMENTS, PONOTH ROAD, KALOOR, ERNAKULAM-682017. BY ADVS. T.M.SREEDHARAN (SR.) V.P.NARAYANAN ALAN PRIYADARSHI DEV RESPONDENTS: 1 THE PRINCIPAL COMMISSIONER OF INCOME TAX KOCHI-2, CENTRAL REVENUE BUILDING, I.S PRESS ROAD, KOCHI-682018. 2 THE INCOME TAX OFFICER, NON-CORPORATE WARD-1(4), I.S. PRESS ROAD, KOCHI- 682018. 3 THE TAX RECOVERY OFFICER, NON-CORPORATE, I.S.PRESS ROAD, KOCHI-682018. SRI.CHRISTOPHER ABRAHAM,SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 23.02.2023, ALONG WITH WP(C).319/2022 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C) NOS.319 OF 2022 & 29660 & 29928/2021 3 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE T.R.RAVI THURSDAY, THE 23RD DAY OF FEBRUARY 2023 / 4TH PHALGUNA, 1944 WP(C) NO. 29928 OF 2021 PETITIONER: SHYLAJA K. 37/3744, SREEVALSAM APARTMENTS, PONOTH ROAD, KALOOR, ERNAKULAM-682017. BY ADVS. T.M.SREEDHARAN (SR.) V.P.NARAYANAN NISHA JOHN RESPONDENTS: 1 THE PRINCIPAL COMMISSIONER OF INCOME TAX, KOCHI-2, CENTRAL REVENUE BUILDING, I.S.PRESS ROAD, KOCHI-682018. 2 THE INCOME TAX OFFICER, NON-CORPORATE WARD-1(4), I.S.PRESS ROAD, KOCHI- 682018. 3 THE TAX RECOVERY OFFICER, NON-CORPORATE, I.S.PRESS ROAD, KOCHI-682018. SRI.CHRISTOPHER ABRAHAM,SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 23.02.2023, ALONG WITH WP(C).319/2022 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C) NOS.319 OF 2022 & 29660 & 29928/2021 4 T.R. RAVI, J. -------------------------------------------- W.P.(C).Nos.319 of 2022, 29660 of 2021 & 29928 of 2021 -------------------------------------------- Dated this the 23rd day of February, 2023 JUDGMENT Counsel for the petitioners seeks permission to withdraw the writ petitions without prejudice to move an appropriate petition. Permission granted. The writ petitions are dismissed as withdrawn, without prejudice to the right of the petitioners to move an appropriate petition. Sd/- T.R.RAVI JUDGE LEK

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