Case Law › High Court › Wp(C)/29928/2021 Of Shylaja K v. The Pri...

Wp(C)/29928/2021 Of Shylaja K v. The Principal Commissioner Of Income Tax

High Court 23 Feb 2023 In favour of: Revenue

Forum / Bench

High Court · highcourtofkerala

Parties

Date of order

23 Feb 2023

Assessment year(s)

—

Outcome

Dismissed

Case summary

In Wp(C)/29928/2021 Of Shylaja K v. The Principal Commissioner Of Income Tax, the High Court (2023) dismissed the appeal. The decision went in favour of the Revenue.

Summary auto-generated from the order below — read the full judgment for the complete reasoning.

The order — as passed by the High Court

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE T.R.RAVI THURSDAY, THE 23 DAY OF FEBRUARY 2023 / 4TH PHALGUNA, 1944WP(C) NO. 319 OF 2022 PETITIONER: G.SOMAN6/576 A, PALLICKAL POST,KOTTARAKKARA, KOLLAM DISTRICT PIN 691 566 BY ADVS.T.M.SREEDHARAN (SR.)V.P.NARAYANANNISHA JOHN RESPONDENTS: 1THE ASSISTANT COMMISSIONER OF INCOME TAXCIRCLE 1, AAYAKAR BHAVAN, KARBALA JUNCTION, KOLLAM 691 001 2THE CHIEF COMMISSIONER OF INCOME TAXAAYAKAR BHAVAN, KOWDIAR, THIRUVANANTHAPURAM 695 003 SRI.CHRISTOPHER ABRAHAM,SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON23.02.2023, 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 23 DAY OF FEBRUARY 2023 / 4TH PHALGUNA, 1944WP(C) NO. 29660 OF 2021 PETITIONER: S.SOMANS/O.LATE C.K.SIVARAMAN, 37/3744, SREEVALSAM APARTMENTS, PONOTH ROAD, KALOOR, ERNAKULAM-682017. BY ADVS.T.M.SREEDHARAN (SR.)V.P.NARAYANANALAN PRIYADARSHI DEV RESPONDENTS: 1THE PRINCIPAL COMMISSIONER OF INCOME TAXKOCHI-682018.KOCHI-682018. KOCHI-2, CENTRAL REVENUE BUILDING, I.S PRESS ROAD, 2THE INCOME TAX OFFICER, NON-CORPORATE WARD-1(4), I.S. PRESS ROAD, KOCHI-682018.NON-CORPORATE WARD-1(4), I.S. PRESS ROAD, KOCHI-682018. 3THE TAX RECOVERY OFFICER, NON-CORPORATE, I.S.PRESS ROAD, KOCHI-682018.NON-CORPORATE, I.S.PRESS ROAD, KOCHI-682018. SRI.CHRISTOPHER ABRAHAM,SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSIONON 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 23 DAY OF FEBRUARY 2023 / 4TH PHALGUNA, 1944WP(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.NARAYANANNISHA JOHN RESPONDENTS: 1THE PRINCIPAL COMMISSIONER OF INCOME TAX, KOCHI-2, CENTRAL REVENUE BUILDING, I.S.PRESS ROAD, KOCHI-682018.KOCHI-2, CENTRAL REVENUE BUILDING, I.S.PRESS ROAD, KOCHI-682018. KOCHI-2, CENTRAL REVENUE BUILDING, I.S.PRESS ROAD, 2THE INCOME TAX OFFICER, NON-CORPORATE WARD-1(4), I.S.PRESS ROAD, KOCHI-682018.NON-CORPORATE WARD-1(4), I.S.PRESS ROAD, KOCHI-682018.3THE TAX RECOVERY OFFICER, NON-CORPORATE, I.S.PRESS ROAD, KOCHI-682018.NON-CORPORATE, I.S.PRESS ROAD, KOCHI-682018. SRI.CHRISTOPHER ABRAHAM,SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSIONON 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 23[rd] day of February, 2023 JUDGMENT Counsel for the petitioners seeks permission to withdraw thewrit petitions without prejudice to move an appropriate petition. Permission granted. The writ petitions are dismissed aswithdrawn, without prejudice to the right of the petitioners to movean appropriate petition. Sd/- T.R.RAVI JUDGE LEK

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