Facts of the Case

The petitioner, Spaze Towers (P) Ltd., filed a series of writ petitions (W.P.(C) 12788/2009, 12794/2009, 12810/2009, 12828/2009, 326/2010, 327/2010, 333/2010, 334/2010, 335/2010, 336/2010) before the High Court of Delhi. The petitions were directed against the Commissioner of Income Tax Delhi-III. During the course of the hearing on May 13, 2010, the learned counsel representing the petitioner stated that they had received explicit instructions to withdraw the aforementioned writ petitions.

Issues Involved

·         Whether the petitioner can be permitted to unconditionally withdraw the pending writ petitions filed under Article 226 of the Constitution of India.

·         The consequential maintainability and status of the writ petitions post the statement of withdrawal by the petitioner's counsel.

Petitioner’s Arguments

The learned counsel for the petitioner submitted before the bench that they had received clear and formal instructions from Spaze Towers (P) Ltd. to withdraw all the listed writ petitions. No further reliefs or arguments on the merits of the case were pressed forward.

Respondent’s Arguments

The respondent, represented by the Commissioner of Income Tax Delhi-III through their counsel, raised no objections to the petitioner’s request for the withdrawal of the writ petitions.

Court Order / Findings

The Division Bench of the High Court of Delhi, comprising Hon'ble Mr. Justice Badar Durrez Ahmed and Hon'ble Mr. Justice V.K. Jain, took note of the statement made by the petitioner's counsel. In view of the explicit instructions to withdraw, the Court formally dismissed all ten writ petitions as withdrawn. No orders or observations were made regarding the merits of the underlying income tax matters.

Important Clarification

This order serves as a procedural precedent confirming that a petitioner retains the right to unconditionally withdraw their writ petitions before a High Court. A dismissal "as withdrawn" does not constitute an adjudication on the merits of the case, meaning the legal questions or assessments under the Income Tax Act involved in the original petitions remain un-decided by this specific order.

Sections Involved

·         Article 226 of the Constitution of India (Power of High Courts to issue certain writs)

·         Provisions of the Income Tax Act, 1961 (Pertaining to the underlying assessments challenged via the writ petitions)

Link to download the order - https://delhihighcourt.nic.in/app/case_number_pdf/2010:DHC:13322-DB/BDA13052010CW3352010_153319.pdf 

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