Facts of the Case

  • The Revenue filed writ petitions before the Delhi High Court against Oracle India Pvt. Ltd.
  • During the hearing, counsel for the petitioner (Revenue) informed the Court that instructions had been received from the Deputy Commissioner of Income Tax via communication dated 9 July 2018.
  • Based on these instructions, the Revenue sought permission to withdraw the writ petitions.

Issues Involved

  1. Whether the writ petitions filed by the Revenue should be continued or withdrawn in light of departmental instructions.
  2. Whether the Court should permit withdrawal of the petitions without adjudicating on merits.

Petitioner’s Arguments (Revenue)

  • The learned counsel for the Revenue submitted that:
    • Instructions had been received from the competent authority (Deputy Commissioner of Income Tax).
    • Based on such communication, the petitioner sought withdrawal of the writ petitions.

Respondent’s Arguments (Oracle India Pvt. Ltd.)

  • The order does not record detailed submissions from the respondent.
  • The matter was disposed of based on the petitioner’s request for withdrawal.

Court’s Findings / Order

  • The Court took note of the submission made by the petitioner’s counsel.
  • It allowed the request for withdrawal.
  • Accordingly, the writ petitions were dismissed as withdrawn.

Important Clarification

  • The Court did not adjudicate on the merits of the case.
  • The dismissal does not create any legal precedent on substantive tax issues, as it was purely procedural (withdrawal by Revenue).

Link to download the order -https://delhihighcourt.nic.in/app/case_number_pdf/2018:DHC:8517-DB/SRB10072018CW10582018_162845.pdf

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