M/S B.L. KASHYAP AND SONS LTD. vs. INCOME TAX OFFICE
What did the High Court hold?
The High Court considered the arguments presented. The learned counsel for the petitioner sought to withdraw the present petitions, stating that arguments on the charge had been addressed before the learned ACJM and only the final order from that court was awaited. The petitioner requested liberty to take appropriate steps in accordance with law, if and when required. The Court acknowledged this request. Consequently, the High Court dismissed the present petitions, along with any pending applications, as withdrawn. No decision was made on the merits of the case. The operative direction was to dismiss the petitions as withdrawn.
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 revenue authority. The procedural history indicates that arguments on the charge have been addressed before the learned ACJM, and a final order is awaited from that court. The petitioner's counsel sought to withdraw the present petitions.
What were the issues?
1. Whether the petitioner can withdraw the present petitions with liberty to take appropriate steps in accordance with law, if, as and when required, given that arguments on charge have been addressed and a final order is awaited before the learned ACJM. Assessee's Contention: The learned counsel for the petitioner sought to withdraw the present petitions with liberty to take appropriate steps in accordance with law, if, as and when required. No specific legal provision or precedent was cited for this request in the provided text. Revenue's Contention: The judgment does not record any specific contentions made by the revenue's counsel regarding the withdrawal of the petitions or the liberty sought by the petitioner.
AI-generated summary — verify with the full judgment below
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 14/08/2026 at 11:37:19
Ashvini Kumar, Mr. Rishabh Nangia, Advocates
CORAM:
HON'BLE MR. JUSTICE SAURABH BANERJEE
O R D E R %
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 11:37:19
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