Facts of the Case

The petitioner, Vijay Sagar, had initially filed a writ petition before the Delhi High Court challenging proceedings under the Income Tax Act.

During the earlier hearing dated 30.05.2023, the petitioner’s counsel submitted before the Court that instructions had been received to withdraw the writ petition on account of the passing of an assessment order. Liberty was sought to pursue alternative remedies available under law, which was granted by the Court.

Subsequently, the petitioner filed an application seeking recall of the said withdrawal order.

Issues Involved

  1. Whether an order permitting withdrawal of a writ petition can be recalled after the petitioner has already availed an alternative statutory remedy.
  2. Whether the recall application is maintainable in the absence of any legal infirmity in the original withdrawal order.

Petitioner’s Arguments

  • The petitioner sought recall of the order dated 30.05.2023.
  • It was implied that the withdrawal of the writ petition required reconsideration despite earlier instructions given to counsel.

Respondent’s Arguments

  • The respondents opposed the recall application.
  • It was highlighted that:
    • The writ petition had been voluntarily withdrawn.
    • Liberty had already been granted to pursue alternative remedies.
    • The petitioner had, in fact, filed a statutory appeal pursuant to the liberty granted.

Court’s Findings / Order

  • The Court noted that:
    • The withdrawal of the writ petition was based on clear instructions given by the petitioner’s counsel.
    • Liberty to pursue alternative remedies had already been granted.
    • The petitioner had already exercised such remedy by filing a statutory appeal.
  • The Court held that:
    • The recall application was completely without merit.
    • No grounds existed to interfere with or recall the earlier order.

Important Clarification by the Court

  • Once a writ petition is withdrawn with liberty to pursue alternative remedies and such remedies are actually invoked, a recall of the withdrawal order is generally not maintainable.
  • Courts will not entertain recall applications in the absence of any procedural irregularity or legal error in the original order.

Sections Involved

  • Relevant provisions of the Income Tax Act, 1961 (pertaining to assessment and appellate remedies)
  • Principles relating to:
    • Withdrawal of writ petitions
    • Availability of alternative statutory remedies
    • Recall jurisdiction of High Courts under Article 226 of the Constitution of India

Link to download the order -https://delhihighcourt.nic.in/app/showFileJudgment/60802082023CW76342023_093018.pdf

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