SHREEPATI CASTLE (A.O.P) THROUGH SURESH EKNATH KOLHATKAR AND ANR vs. THROUGH SHRI. DILIP KHATAVAKAR INCOME TAX OFFICER AND ANR

WP/2458/2022HC BombayHCBM01028289202213 June 2025Author: HON'BLE SHRI JUSTICE MADHAV J. JAMDAR4 pages

AI SummaryWithdrawn

What did the High Court hold?

The High Court allowed the withdrawal of 13 Criminal Writ Petitions (listed by number). The reasoning was based on the petitioners' submission that compounding fees had been paid, resolving the matters. Consequently, these petitions were disposed of as withdrawn. The Court also ordered that any interim relief granted in these withdrawn petitions would stand vacated. For the remaining two petitions, Criminal Writ Petition No.261 of 2023 and Criminal Writ Petition No.224 of 2023, the Court directed them to be detagged from the main group and listed for a future date. Crucially, any ad-interim relief granted in these two specific petitions was ordered to remain in operation until the next hearing date. No decision was made on the merits of the withdrawn petitions.

What were the facts?

This judgment concerns multiple Criminal Writ Petitions filed before the High Court of Judicature at Bombay. The petitioners, including Shreepati Castel through its Authorized Representative Suresh Eknath Kolhatkar & Ors. and Ocean Diving Centre Ltd. & Ors., are challenging actions taken by Income Tax Officers. The specific assessment years and the exact nature of the proceedings under challenge are not detailed in the provided text. However, the procedural history indicates that the petitioners' counsel sought to withdraw most of the petitions, citing the payment of compounding fees which resolved the underlying issues. Two petitions, Criminal Writ Petition No.261 of 2023 and Criminal Writ Petition No.224 of 2023, were to be dealt with separately.

What were the issues?

The primary issue before the High Court was whether to allow the withdrawal of the majority of the Criminal Writ Petitions. The petitioners, represented by Ms. Kulkarni, sought to withdraw 13 out of the 15 petitions. The stated reason for withdrawal was that compounding fees had been paid, effectively bringing the proceedings to an end. The revenue's stance on this withdrawal is not recorded in the judgment. The Court was also to decide the future course for the remaining two petitions, Criminal Writ Petition No.261 of 2023 and Criminal Writ Petition No.224 of 2023, which were to be detagged and listed separately.

AI-generated summary — verify with the full judgment below

901-WP-2457-2022+.DOC IN THE HIGH COURT OF JUDICATURE AT BOMBAY CRIMINAL APPELLATE JURISDICTION CRIMINAL WRIT PETITION NO.2457 OF 2022 WITH CRIMINAL WRIT PETITION NO.2455 OF 2022 WITH CRIMINAL WRIT PETITION NO.2458 OF 2022 WITH CRIMINAL WRIT PETITION NO.2460 OF 2022 WITH CRIMINAL WRIT PETITION NO.2459 OF 2022 WITH CRIMINAL WRIT PETITION NO.2456 OF 2022 WITH CRIMINAL WRIT PETITION NO.2795 OF 2023 WITH CRIMINAL WRIT PETITION NO.2794 OF 2023 WITH CRIMINAL WRIT PETITION NO.2788 OF 2023 Shreepati Castel through its Authorized Representative Suresh Eknath Kolhatkar & Ors. …Petitioners Versus Dilip Khatavkar, Income Tax Officer & Anr. …Respondents WITH CRIMINAL WRIT PETITION NO.2793 OF 2023 Shreepati Castel through its Authorized Representative Suresh Eknath Kolhatkar & Ors. …Petitioners Page 1 901-WP-2457-2022+.DOC Versus Income Tax Officer through Rajeshkumar M. Lal & Anr. …Respondents WITH CRIMINAL WRIT PETITION NO.4244 OF 2024 WITH CRIMINAL WRIT PETITION NO.4245 OF 2024 WITH CRIMINAL WRIT PETITION NO.4246 OF 2024 Shreepati Castel through its Authorized Representative Suresh Eknath Kolhatkar & Ors. …Petitioners Versus Income Tax Officer through Nakul Agarwal & Anr. …Respondents WITH CRIMINAL WRIT PETITION NO.261 OF 2023 Ocean Diving Centre Ltd. & Ors. …Petitioners Versus Dinesh Lokhande, Income Tax Officer & Anr. …Respondents WITH CRIMINAL WRIT PETITION NO.224 OF 2023 Ocean Diving Centre Ltd. & Ors. …Petitioners Versus Ramesh S. Jadhav, Income Tax Officer & Anr. …Respondents Ms. Mrunmai Kulkarni a/w. Mr. Sujay Shingade, for the Petitioners. Ms. Akanksha G. Bobhate i/b. Mr. Yogeshwar S. Bhate and Mr. Mahesh Rajpopat, for the Respondent No.

Ms. P. P. Bhosale, for the Respondent No.2-State. Page 2 901-WP-2457-2022+.DOC CORAM: MADHAV J. JAMDAR, J. DATED : 13th JUNE 2025 P. C.:

Ms. Kulkarni, learned Counsel appearing for the Petitioners in all these 15 Criminal Writ Petitions states that she has instructions to withdraw all these Criminal Writ Petitions except, Criminal Writ Petition No.261 of 2023 and Criminal Writ Petition No.224 of 2023, as compounding fees have been paid and therefore, the proceedings have come to an end.

Accordingly, the following Criminal Writ Petitions are allowed to be withdrawan and disposed of as such: Sr. No. Writ Petition No.

Writ Petition No.2457 of 2022

Writ Petition No.2455 of 2022

Writ Petition No.2458 of 2022

Writ Petition No.2460 of 2022

Writ Petition No.2459 of 2022

Writ Petition No.2456 of 2022

Writ Petition No.2795 of 2023

Writ Petition No.2793 of 2023

Writ Petition No.2794 of 2023

10.

Writ Petition No.2788 of 2023

11.

Writ Petition No.4244 of 2024

12.

Writ Petition No.4245 of 2024 Writ Petition No.4246 of 2024 Page 3 901-WP-2457-2022+.DOC

Interim relief, if any, operating in above Writ Petitions stands vacated forthwith.

Criminal Writ Petition No.261 of 2023 and Criminal Writ Petition No.224 of 2023 be detagged from this group of Writ Petitions and the same be listed on 30th June 2025. 5. Ad-interim relief granted in Writ Petition No.261 of 2023 and Criminal Writ Petition No.224 of 2023 shall remain in operation till the next date. [MADHAV J. JAMDAR, J.] Page 4 SONALI MILIND PATIL SONALI MILIND PATIL Date: 2025.06.13 17:37:13 +0530

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