M/S B.L. KASHYAP AND SONS LTD. vs. INCOME TAX OFFICE

CRL.M.C./2423/2022HC DelhiDLHC01019900202212 August 2026Author: HON'BLE MR. JUSTICE SAURABH BANERJEE2 pages

AI SummaryWithdrawn

What did the High Court hold?

The Delhi High Court allowed the petitioner's request to withdraw the present petitions. The court noted that arguments on the charge had been addressed before the learned ACJM, and only the final order was awaited. Considering this, and the petitioner's plea for liberty to take appropriate steps later, the court dismissed the petitions as withdrawn. The operative direction was the dismissal of the petitions along with any pending applications. No specific issues regarding the merits of the tax dispute were decided, as the petitions were withdrawn before any substantive adjudication.

What were the facts?

The petitioner, M/s B.L. Kashyap and Sons Ltd., filed three criminal miscellaneous petitions (CRL.M.C. 2422/2022, CRL.M.C. 2423/2022, and CRL.M.C. 2424/2022) before the Delhi High Court. The respondent was the Income Tax Office. The petitions were filed challenging certain orders or actions by the Income Tax Department, although the specific assessment years and amounts in dispute are not detailed in this order. The procedural history indicates that arguments on the charge had been addressed before the learned ACJM, and a final order was pending.

What were the issues?

The primary issue before the Delhi High Court was whether to permit the petitioner to withdraw the criminal miscellaneous petitions. The petitioner sought to withdraw the petitions with liberty to take appropriate steps in accordance with law as and when required. The judgment does not record specific arguments from the respondent Income Tax Office regarding the withdrawal request. The court's decision hinges on the petitioner's request for withdrawal and the pending final order before the ACJM.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

$~23 to 25 * IN THE HIGH COURT OF DELHI AT NEW DELHI # CNR No. DLHC010198982022 CRL.M.C. 2422/2022, CRL.M.A. 10193/2022 M/S B.L. KASHYAP AND SONS LTD. .....Petitioner Through: Mr. Vignaraj Pasayat, Ms. Karnika Singh Pasayat, Mr. Naman Aggarwal, and Mr. Eishan, Advocates versus INCOME TAX OFFICE .....Respondent Through: Mr. Puneet Rai, SSC with Mr. Ashvini Kumar, Mr. Rishabh Nangia, Advocates 24 # CNR No. DLHC010199002022 + CRL.M.C. 2423/2022, CRL.M.A. 10242/2022 M/S B.L. KASHYAP AND SONS LTD. .....Petitioner Through: Mr. Vignaraj Pasayat, Ms. Karnika Singh Pasayat, Mr. Naman Aggarwal, and Mr. Eishan, Advocates versus INCOME TAX OFFICE .....Respondent Through: Mr. Puneet Rai, SSC with Mr. Ashvini Kumar, Mr. Rishabh Nangia, Advocates 25 # CNR No. DLHC010199022022 CRL.M.C. 2424/2022, CRL.M.A. 10196/2022 M/S B.L. KASHYAPA AND SONS LTD. .....Petitioner Through: Mr. Vignaraj Pasayat, Ms. Karnika Singh Pasayat, Mr. Naman Aggarwal, and Mr. Eishan, Advocates versus INCOME TAX OFFICE .....Respondent Through: Mr. Puneet Rai, SSC with Mr.

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 14/08/2026 at 11:37:24

Ashvini Kumar, Mr. Rishabh Nangia, Advocates

CORAM:

HON'BLE MR. JUSTICE SAURABH BANERJEE

O R D E R %

12.08.

2026

Considering the arguments on charge have been addressed and only final order therein is awaited before the learned ACJM, learned counsel for the petitioner seeks to withdraw the present petitions with liberty to take appropriate steps in accordance with law, if, as and when required.

As such, the present petitions, alongwith pending application(s), are dismissed as withdrawn.

A copy of this order be kept in all the connected matters.

SAURABH BANERJEE, J AUGUST 12, 2026/So 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 14/08/2026 at 11:37:24

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