PR. COMMISSIONER OF INCOME TAX -7 vs. RITES LIMITED

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ITA/269/2022HC DelhiDLHC01043610202129 November 2022Bench: HON'BLE MR. JUSTICE RAJIV SHAKDHER,HON'BLE MS. JUSTICE TARA VITASTA GANJU1 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court allowed the petitioner's application to withdraw the petition. The Court noted that the withdrawal was sought without prejudice to the petitioner's rights and contentions. Consequently, the petition was dismissed as withdrawn. The Court also granted liberty to the petitioner to raise all his pleas before the learned Trial Court. The next date of hearing, February 28, 2024, was cancelled.

What were the facts?

The petitioner, Sanjay Sinha, filed a criminal miscellaneous petition (CRL.M.C. 269/2022) before the Delhi High Court. The respondent was the Income Tax Officer, Ward 74(2), Delhi. The petitioner filed an application (CRL.M.A. 5719/2024) seeking leave to withdraw the present petition. The application stated that the withdrawal was to be without prejudice to his rights and contentions.

What were the issues?

1. Whether the petitioner should be granted leave to withdraw the present petition. Assessee's Contention: The petitioner sought to withdraw the petition without prejudice to his rights and contentions. Revenue's Contention: The judgment does not record any specific contention from the revenue regarding the withdrawal application.

AI-generated summary — verify with the full judgment below

$~85 * IN THE HIGH COURT OF DELHI AT NEW DELHI + CRL.M.C. 269/2022

SANJAY SINHA ..... Petitioner

Through: Mr.P. Roychaudhuri, Adv.

versus

INCOME TAX OFFICER WARD 74 2, DELHI ..... Respondent Through: Mr.Puneet Rai, Sr. Standing Counsel with Mr.Ashvini Kumar & Mr.Rishabh Nangia, Standing Counsel.

CORAM:

HON'BLE MR. JUSTICE NAVIN CHAWLA

O R D E R %

22.02.2024 CRL.M.A. 5719/2024 1. This application has been filed by the petitioner praying for leave to withdraw the present petition, without prejudice to his rights and contentions. 2. The petition is dismissed as withdrawn, with liberty as prayed for. 3. It shall be open for the petitioner to raise all his pleas before learned Trial Court. 4. The next date of hearing, that is, 28.02.2024, shall stand cancelled.

NAVIN CHAWLA, J FEBRUARY 22, 2024/rv

Click here to check corrigendum, if any This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 02/07/2025 at 09:57:21

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