T.S. Kumaraswamy v. The Director General of Income-tax (Inv) & Ors
[Citation -2021-LL-0215-25]

Citation 2021-LL-0215-25
Appellant Name T.S. Kumaraswamy
Respondent Name The Director General of Income-tax (Inv) & Ors.
Relevant Act Income-tax
Date of Order 15/02/2021
Judgment View Judgment
Keyword Tags assessment proceedings

1 ITEM NO.28 Court 6 (Video Conferencing) SECTION XII SUPREME COURT OF INDIA RECORD OF PROCEEDINGS Petition(s) for Special Leave to Appeal (C) No(s).16004-16010/2020 (Arising out of impugned final judgment and order dated 10-02-2020 in WP No. 28991/2018, WP No. 29001/2018, WP No. 29033/2018, WP No. 30771/2018, WP No. 30765/2018, WP No. 29016/2018 and WP No. 31291/2018 passed by High Court of Judicature at Madras) T.S. KUMARASWAMY Petitioner(s) VERSUS DIRECTOR GENERAL OF INCOME TAX (INV) & ORS. Respondent(s) Date : 15-02-2021 These petitions were called on for hearing today. CORAM : HON'BLE DR. JUSTICE D.Y. CHANDRACHUD HON'BLE MR. JUSTICE M.R. SHAH For Petitioner(s) Mr. Mukul Rohatgi, Sr. Adv. Mr. Arijit Prasad, Sr. Adv. Mr. D. Kumanan, AOR For Respondent(s) Mr. K M Nataraj, ASG Ms. Indira Bhakar, Adv. Mr. Tejas Patel, Adv. Mr. Sughosh Subramanyam, Adv. Mrs. Anil Katiyar, AOR UPON hearing counsel Court made following ORDER 1 Mr Mukul Rohatgi, learned Senior Counsel appearing on behalf of petitioner relied upon contents of affidavit which was filed by petitioner on 27 January 2020 before High Court (Annexure P-10 to paper book). Adverting to paragraph 16 of affidavit, it has been submitted that petitioner had applied for withdrawal of writ petitions in view of Signature Not Verified submission which was made in paragraph 13. Hence, it has been urged that Digitally signed by Sanjay Kumar Date: 2021.02.16 18:02:18 IST Reason: prayer for withdrawal was not unconditional, but was subject to what was averred in paragraph 13 of affidavit. High Court allowed writ petitions to be withdrawn simpliciter. 2 2 Since High Court, in paragraph 1 of judgment, recorded that learned counsel for petitioner made endorsement withdrawing writ petitions seeking liberty to put forth all his contentions on merits or otherwise before Assessing Authority in course of assessment proceedings, we are of view that any such submission as recorded above can only be made before High Court by way of review. In view of what is stated in paragraph 1 of impugned judgment, it would be inappropriate for this Court to decide on merits of aforesaid grievance. 3 We accordingly permit petitioner to move High Court by way of review. No opinion is expressed on merits of above submission by this Court. present order shall not affect assessment proceedings. 4 Subject to aforesaid, Special Leave Petitions are disposed of. (SANJAY KUMAR-I) (SAROJ KUMARI GAUR) AR-CUM-PS COURT MASTER T.S. Kumaraswamy v. Director General of Income-tax (Inv) & Or
Report Error