M/S DANIELI CORUS BV vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE INT. TAX 1(2)(2)
What did the High Court hold?
The Delhi High Court granted the petitioner's request to withdraw the writ petitions. The court explicitly stated that permission was granted for the withdrawal. Consequently, all three writ petitions, along with any pending applications, were dismissed as withdrawn. The court did not delve into the merits of any tax-related issues or disputes that might have formed the basis of these petitions. The decision is purely procedural, allowing the petitioner to discontinue their legal challenge without any adjudication on the substantive matters. No specific legal provisions were discussed in relation to the withdrawal itself, beyond the court's inherent power to manage its proceedings.
What were the facts?
The petitioner, 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 specific assessment year(s) and the nature of the order or action under challenge are not detailed in the provided text. The procedural history leading to these writ petitions is also not elaborated. The matter came up for hearing before a division bench of the Delhi High Court.
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 the Standing Counsel for Income Tax, was present. The court had to decide whether to grant this permission. No specific arguments from either side regarding the merits of the case or the underlying tax dispute are recorded. The court's decision would hinge on the petitioner's request and the court's discretion to allow withdrawal.
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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 11:05:52
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 11:05:52
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