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

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WP/12759/2023HC BombayHCBM01037706202315 July 2025Bench: HON'BLE SHRI JUSTICE B.P. COLABAWALLA,HON'BLE SHRI JUSTICE FIRDOSH PHIROZE POONIWALLA2 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court of Judicature at Bombay, specifically Justices B. P. Colabawalla and Firdosh P. Pooniwalla, allowed the Petitioner's request. The Court noted that the Petitioner's advocate sought leave to withdraw all the Writ Petitions due to the Petitioner opting for the Direct Tax Vivad Se Vishwas Scheme, 2024. In light of this statement, the Court ordered that all the Writ Petitions be disposed of as withdrawn. There was no order as to costs. The operative direction was the disposal of the petitions as withdrawn, with no decision on the merits of the underlying disputes.

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. The petitions were against the Deputy Commissioner of Income Tax and others. The Petitioner sought to withdraw all the aforementioned Writ Petitions. The reason for withdrawal was the Petitioner's decision to opt for the Direct Tax Vivad Se Vishwas Scheme, 2024. The Court was informed of this decision by the Petitioner's advocate.

What were the issues?

1. Whether the Petitioner is entitled to withdraw the Writ Petitions in light of their decision to opt for the Direct Tax Vivad Se Vishwas Scheme, 2024? (Question of fact and law) Assessee's Contention: The Petitioner, through their advocate, sought leave to withdraw all the Writ Petitions. The stated reason was their decision to avail the benefits of the Direct Tax Vivad Se Vishwas Scheme, 2024. No specific legal provision or precedent was cited in support of the withdrawal itself, but the scheme provides an avenue for settlement of disputes. Revenue's Contention: The judgment records no specific argument or contention from the Respondents (Deputy Commissioner of Income Tax & Ors.) regarding the withdrawal of the petitions.

AI-generated summary — verify with the full judgment below

86.wp.12755.2023.doc

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 Page 1 of 2 JULY 15, 2025 Utkarsh UTKARSH KAKASAHEB BHALERAO Digitally signed by UTKARSH KAKASAHEB BHALERAO Date: 2025.07.16 11:07:38 +0530

86.wp.12755.2023.doc

P. C. 1. Mentioned. At the request of the Petitioner taken out of turn. 2. 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. 4. This order will be digitally signed by the Private Secretary/ 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.] Page 2 of 2 JULY 15, 2025 Utkarsh

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