Facts of the Case

The petitioner, Spaze Towers (P) Ltd., filed a series of writ petitions—specifically W.P.(C) Nos. 12788/2009, 12794/2009, 12810/2009, 12828/2009, 326/2010, 327/2010, 333/2010, 334/2010, 335/2010, and 336/2010—before the High Court of Delhi. The petitions were directed against the Commissioner of Income Tax Delhi-III (Respondent).

Issues Involved

The primary issue before the High Court on the scheduled date of the hearing was whether the petitioner could be permitted to unconditionally withdraw the ongoing batch of writ petitions filed against the Income Tax authorities.

Petitioner’s Arguments

The learned counsel appearing on behalf of the petitioner, Mr. Satyen Sethi, stated before the bench that he had received express instructions from his client (Spaze Towers (P) Ltd.) to withdraw the entire batch of writ petitions.

Respondent’s Arguments

The respondent, represented by Ms. Prem Lata Bansal, raised no objection to the petitioner’s request for the withdrawal of the cases.

Court Order / Findings

Upon receiving the statement and instructions from the learned counsel for the petitioner, the division bench of the Delhi High Court accepted the request. The Court formally ordered the entire batch of writ petitions to be dismissed as withdrawn.

Important Clarification

As the petitions were voluntarily dismissed as withdrawn by the petitioner without seeking liberty to approach the court again on the same grounds, the merits of the underlying income tax dispute were not adjudicated or discussed by the Court in this specific order.

Relevant Section

·          Income Tax Act, 1961 (Provisions relating to Writ Jurisdiction under Article 226 of the Constitution of India concerning Income Tax assessments/proceedings).

 Link to download the order -

https://delhihighcourt.nic.in/app/case_number_pdf/2010:DHC:13287-DB/BDA13052010CW128282009_151921.pdf 

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