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        Case ID :

        2019 (6) TMI 1169 - HC - Income Tax

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        Court grants liberty for representation, dismisses petition without review. Emphasizes procedural compliance and legal considerations. The court granted the petitioner liberty to send a reminder or representation to the respondents but dismissed the writ petition without examining the ...
                        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.

                              Court grants liberty for representation, dismisses petition without review. Emphasizes procedural compliance and legal considerations.

                              The court granted the petitioner liberty to send a reminder or representation to the respondents but dismissed the writ petition without examining the merits of the grievances raised. The court clarified that the dismissal did not involve a review of the case's substance, leaving it to the relevant department to address and decide according to the law. The decision emphasized procedural compliance and instructed the department to handle the matter appropriately based on legal considerations.




                              Issues:
                              1. Petitioner seeking liberty to send a reminder or file a representation before the respondents.
                              2. Dismissal of the writ petition without examining the merits of the grievance.

                              Analysis:

                              Issue 1:
                              The petitioner, represented by Mr. G. Hariharan, argued the writ petition extensively, seeking permission to send a reminder or file a representation before the respondents in compliance with the order dated 12.04.2017 in a specific case. Despite the initial inaction and subsequent reminder, the petitioner now requests the court to invoke its jurisdiction under Article 226 of the Constitution of India once again. Mr. Hariharan's statement and request for liberty were duly noted and recorded by the court.

                              Issue 2:
                              The court, represented by Mr. S. V. Bhatti, J., granted the petitioner the liberty to send a reminder or representation to the respondents. Subsequently, the court dismissed the writ petition without delving into the merits of the grievances raised by the petitioner or the objections put forth by Mr. G. Sreekumar, the counsel for one of the respondents. It was explicitly clarified by the court that the dismissal did not entail an examination of the merits of the case, leaving it to the concerned department to address the issue as per the provisions of the law and make a decision accordingly. The court's decision emphasized the procedural aspect, directing the department to handle the matter in the prescribed manner and reach a conclusion based on legal considerations.
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                              Topics

                              ActsIncome Tax
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