Facts of the Case

The petitioner, M/s Spaze Towers (P) Ltd., filed a series of connected Civil Writ Petitions [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). During the scheduled hearing, the learned counsel representing the petitioner moved an application expressing explicit instructions to withdraw the entire batch of these writ petitions.

Issues Involved

·         Whether the petitioner can unconditionally withdraw the pending writ petitions filed under Article 226 of the Constitution of India before the High Court.

·         The maintainability and continuation of the legal proceedings once the petitioner formally seeks a withdrawal on specific instructions.

Petitioner’s Arguments

The learned counsel appearing on behalf of Spaze Towers (P) Ltd. submitted before the Division Bench that they had received clear, definitive, and explicit instructions from the petitioner company to withdraw all the listed writ petitions. No further reliefs or assertions on merits were pressed before the Court.

Respondent’s Arguments

The Respondent, represented by the Commissioner of Income Tax, Delhi-III through its learned counsel, raised no objections to the petitioner’s plea for withdrawing the ongoing litigation.

Court Order / Findings

The Division Bench of the Delhi High Court, comprising Hon’ble Mr. Justice Badar Durrez Ahmed and Hon’ble Mr. Justice V.K. Jain, took the statement of the petitioner’s counsel on record. The Court accepted the request to withdraw and subsequently ordered: "Dismissed as withdrawn." No liberty was explicitly recorded to refile or challenge the same subject matter, effectively concluding these specific writ proceedings.

Important Clarification

The order passed by the High Court is a procedural disposal based purely on the voluntary withdrawal by the petitioner. It does not lay down any substantive precedent or ruling on the merits of the underlying Income Tax assessment or dispute involving the parties.

Sections Involved

·         Article 226 of the Constitution of India: Power of High Courts to issue certain writs.

·         Relevant Provisions of the Income Tax Act, 1961: Pertaining to the underlying tax disputes/assessments (not individually adjudicated on merits in this specific order).

 

Link to download the order - https://delhihighcourt.nic.in/app/case_number_pdf/2010:DHC:13282-DB/BDA13052010CW127942009_151551.pdf 

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