GRUPO ANTOLIN IRAUSA S A vs. DEPUTY COMMISSIONER OF INCOME TAX IT 1 PUNE

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WP/12755/2023HC BombayHCBM01037705202315 July 2025Author: HON'BLE SHRI JUSTICE B.P. COLABAWALLA,HON'BLE SHRI JUSTICE FIRDOSH PHIROZE POONIWALLA2 pages

AI SummaryWithdrawn

What did the High Court hold?

The Bombay High Court, in light of the Petitioner's statement seeking to withdraw all the Writ Petitions due to opting for the Direct Tax Vivad Se Vishwas Scheme, 2024, disposed of all the above Writ Petitions as withdrawn. The Court did not delve into the merits of the original disputes that led to the filing of the writ petitions. The reasoning was solely based on the Petitioner's voluntary decision to avail the Vivad Se Vishwas Scheme. The ratio decidendi is that if a petitioner opts for a settlement scheme like Vivad Se Vishwas, their pending litigation related to the settled dispute will be dismissed as withdrawn. There was no order as to costs.

What were the facts?

The Petitioner, Grupo Antolin Irausa S.A., filed three Writ Petitions (Nos. 12755, 12756, and 12759 of 2023) before the Bombay High Court. These petitions challenged orders or actions by the Deputy Commissioner of Income Tax and other respondents. The specific assessment years and the nature of the dispute are not detailed in the provided text. The procedural history leading to these writ petitions is also not elaborated upon. The core development is the Petitioner's subsequent decision to opt for the Direct Tax Vivad Se Vishwas Scheme, 2024.

What were the issues?

The primary issue before the Bombay High Court was whether the Writ Petitions should be allowed to be withdrawn. The Petitioner sought to withdraw all the above Writ Petitions. The Petitioner's contention was based on their decision to opt for the Direct Tax Vivad Se Vishwas Scheme, 2024. The judgment does not record any arguments from the Revenue's side regarding the withdrawal of the petitions.

AI-generated summary — verify with the full judgment below

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IN THE HIGH COURT OF JUDICATURE AT BOMBAY CIVIL APPELLATE JURISDICTION WRIT PETITION NO.12755 OF 2023 Grupo Antolin Irausa S.A. .. Petitioner Versus Deputy Commissioner of Income Tax & Ors. .. Respondents WITH WRIT PETITION NO.12756 OF 2023 Grupo Antolin Irausa S.A. .. Petitioner Versus Deputy Commissioner of Income Tax & Ors. .. Respondents WITH WRIT PETITION NO.12759 OF 2023 Grupo Antolin Irausa S.A. .. Petitioner Versus Deputy Commissioner of Income Tax & Ors. .. Respondents Mr.Jitendra Singh a/w Shivali Mhatre, Advocates for the Petitioner. Mr. A. K. Saxena, Advocate for the Respondents.

CORAM : B. P. COLABAWALLA & FIRDOSH P. POONIWALLA, JJ. DATE : JULY 15, 2025 JULY 15, 2025 Utkarsh UTKARSH KAKASAHEB BHALERAO UTKARSH KAKASAHEB BHALERAO Date: 2025.07.16 11:07:38 +0530

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P. C.

Mentioned. At the request of the Petitioner taken out of turn.

The learned advocate appearing on behalf of the Petitioner seeks leave to simply withdraw all the above Writ Petitions in view of the fact that the Petitioner has opted to go in for the Direct Tax Vivad Se Vishwas Scheme, 2024. 3. In light of the aforesaid statement, all the above Writ Petitions are disposed of as withdrawn. However, there shall be no order as to costs.

This order will be Personal Assistant of this Court. All concerned will act on production by fax or email of a digitally signed copy of this order. [FIRDOSH P. POONIWALLA, J.] [B. P. COLABAWALLA, J.] JULY 15, 2025 Utkarsh

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