Generate professional replies to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
Step 1 – Issue Identification & Review
The AI analyses your query, notice, order, or uploaded documents and identifies the key issues involved.
• Review the issues identified by the AI • Add, edit, remove, or refine issues as required
Step 2 – Draft Generation
Once you approve the issues, the AI performs issue-wise legal research and prepares a structured draft response.
• Relevant statutory provisions • Judicial precedents and Supreme Court, High Court and other citations • Issue-wise legal analysis • Practical arguments and supporting content • Professionally structured draft ready for further review.
Petitioner withdraws writ petitions with condition on appeals, court directs speedy appeal process. The writ petitions were withdrawn upon the petitioner's request, with the condition that appeals must be filed within four days to avoid coercive ...
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Petitioner withdraws writ petitions with condition on appeals, court directs speedy appeal process.
The writ petitions were withdrawn upon the petitioner's request, with the condition that appeals must be filed within four days to avoid coercive measures. The court directed the Commissioner of Income-tax (Appeals) to expedite the appeal process and set a deadline for appeal disposal. All pending applications were dismissed as withdrawn in conjunction with the withdrawal of the writ petitions.
Issues involved: The judgment deals with the withdrawal of writ petitions by the petitioner and the conditions set by the respondent regarding the filing of appeals under Section 246A(1) of the Income-tax Act, 1961.
Withdrawal of Writ Petitions: The counsel for the respondent stated that no coercive measures would be taken if the petitioner files appeals under Section 246A(1) of the Income-tax Act, 1961. The petitioner, represented by Dr. Singhvi, requested permission to withdraw the writ petitions with liberty to file the appeals before the Commissioner of Income-tax (Appeals). The court acceded to this request and directed the dismissal of the writ petitions as withdrawn, with the condition that no coercive measures would be taken if the appeals are filed within four days from the date of the judgment.
Conditions for No Coercive Measures: The respondent's concession regarding no coercive measures is contingent upon the petitioner filing the appeals within the specified time frame. The Commissioner of Income-tax (Appeals) is directed to dispose of the appeals as early as possible and no later than 31.05.2013. Additionally, during this period and five days thereafter, no coercive measures will be taken by the respondents for the recovery of the demanded amount.
Conclusion: The writ petitions were withdrawn as per the petitioner's request, with the condition that appeals must be filed within four days to avail the benefit of no coercive measures. The court directed the Commissioner of Income-tax (Appeals) to expedite the appeal process and set a deadline for the disposal of appeals. All pending applications were also dismissed as withdrawn in line with the withdrawal of the writ petitions.
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