M/S DANIELI CORUS BV vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE INT. TAX 1(2)(2)NEW DELHI
What did the High Court hold?
The Delhi High Court granted permission to the petitioner, M/s Danieli Corus BV, to withdraw the present writ petitions. The Court noted that learned counsel for the petitioner sought permission to withdraw the writ petitions. Following this request, permission was granted. Consequently, the Court dismissed all three writ petitions as withdrawn, along with any pending applications. The decision to dismiss the petitions as withdrawn means there was no adjudication on the merits of the case. The ratio decidendi is that a party has the right to withdraw their legal proceedings, and the court will grant such permission unless there are compelling reasons not to, which were not present here. No issues were left undecided as the case was disposed of by withdrawal.
What were the facts?
The petitioners, M/s Danieli Corus BV, filed three writ petitions (W.P.(C) 11353/2024, W.P.(C) 11354/2024, and W.P.(C) 11375/2024) before the Delhi High Court. The respondent in all these petitions was the Assistant Commissioner of Income Tax, Circle Int. Tax 1(2)(2), New Delhi. The nature of the orders or actions under challenge and the assessment year(s) are not specified in the provided text. The procedural history leading to these writ petitions is also not detailed. The matter came before the Coram of Hon’ble Mr. Justice Dinesh Mehta and Hon’ble Mr. Justice Rajneesh Kumar Gupta.
What were the issues?
The primary issue before the Delhi High Court was whether the petitioner should be granted permission to withdraw the present writ petitions. The petitioner, through their counsel, sought permission to withdraw the writ petitions. The respondent, represented by their counsel, did not appear to contest the withdrawal. No specific arguments were recorded for either side regarding the merits of any underlying tax dispute, as the proceedings were focused solely on the withdrawal request.
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Heard together (3 matters)
Read from the judgment's own cause title. This page is filed under one of them.
Cause title — parties, addresses and appearances
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 09/07/2026 at 11:05:42
CORAM: HON’BLE MR. JUSTICE DINESH MEHTA HON’BLE MR. JUSTICE RAJNEESH KUMAR GUPTA O R D E R % 07.07.2026
Learned counsel for the petitioner seeks permission to withdraw the present writ petitions.
Permission granted.
The present writ petitions are dismissed as withdrawn along with pending application(s). DINESH MEHTA, J. RAJNEESH KUMAR GUPTA, J. JULY 7, 2026/nd 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 09/07/2026 at 11:05:42
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