2023 (2) TMI 1334

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....these batch of five writ appeals, the order of the learned Single Judge dated 26.07.2022 is under challenge. It was made clear by Mr.R.V.Eswar, learned Senior Advocate appearing for the appellant that the challenge in these appeals are confined to the observations on the merits of the appellant/ petitioner's claim made by the learned Single Judge while acceding to the request of the learned counsel for the appellant/ petitioner to withdraw the writ petitions with liberty to file statutory appeals. 2. Before the learned Single Judge, the appellant/ petitioner had challenged the orders of assessment passed by the Respondent/ Income Tax Officer denying this claim of exemption under Section 11 of the Income Tax Act, 1961. However, the appe....

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....ition is permitted to be withdrawn and the appellant/ assessee is permitted to avail statutory remedy, any observation on the merits of the case ought to be avoided. In this regard, it may be relevant to refer to the judgment of the Hon'ble Supreme Court in the case of Tin Plate Co. of India Ltd. v. State of Bihar, (1998) 8 SCC 272, wherein it was held as under: "4. Learned counsel appearing for the appellant urged that the High Court has committed a grave error in making various observations touching upon the merits of the case while dismissing the writ petition on the ground of alternative remedy and thereby prejudicing the case of the appellant to be taken up before the appellate authority who was bound to decide the case in terms ....