PRAVESH MINOCHA vs. COMMISSIONER OF INCOME TAX -TDS, DELHI-I AND ANR

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W.P.(C)/7905/2023HC DelhiDLHC01022396202323 July 2025Bench: HON'BLE MR. JUSTICE V. KAMESWAR RAO,HON'BLE MR. JUSTICE SAURABH BANERJEE2 pages
AI SummaryWithdrawn

What did the High Court hold?

The Delhi High Court, upon being informed by the learned counsel for the petitioners that they had instructions to withdraw the appeals, proceeded to dismiss the present petitions as withdrawn. The Court also disposed of all pending applications associated with these petitions. No decision was made on the merits of any underlying tax issue, as the petitions were withdrawn by the petitioners themselves. The ratio decidendi is that when a party instructs their counsel to withdraw an appeal or petition, the court will dismiss it as withdrawn, rendering any pending applications infructuous.

What were the facts?

The judgment concerns multiple writ petitions filed before the Delhi High Court. The petitioners are Pravesh Minocha, Rumjhum Chatterjee, P Ramesh, Vinayak Chatterjee, and Feedback Infra Private Limited. The respondents are various income tax authorities, including the Commissioner of Income Tax - TDS, Delhi-I, and the Chief Commissioner of Income Tax (TDS) Delhi. The specific assessment years and the exact nature of the orders or actions under challenge are not detailed in the provided text. The procedural history is limited to the filing of these writ petitions before the High Court.

What were the issues?

The primary issue before the Delhi High Court was whether the writ petitions filed by the petitioners should be entertained. The judgment does not record any specific arguments made by either the petitioners or the revenue regarding the substantive merits of any tax dispute. The only statement recorded is from the learned counsel for the petitioners, who stated they had instructions to withdraw these appeals. Therefore, no specific questions of law or fact were decided, nor were any contentions from the revenue recorded.

AI-generated summary — verify with the full judgment below

Heard together (5 matters)

W.P.(C) 7905/2023
W.P.(C) 7907/2023
W.P.(C) 7908/2023
W.P.(C) 7914/2023
W.P.(C) 7940/2023

Read from the judgment's own cause title. This page is filed under one of them.

$~28 to 32 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 7905/2023 CM APPL. 30516/2023

PRAVESH MINOCHA .....Petitioner

versus

COMMISSIONER OF INCOME TAX -TDS, DELHI-I AND ANR .....Respondent (29) + W.P.(C) 7907/2023 CM APPL. 30519/2023

RUMJHUM CHATTERJEE .....Petitioner

versus

COMMISSIONER OF INCOME TAX -TDS, DELHI-1 & ANR. .....Respondent (30) + W.P.(C) 7908/2023

P RAMESH .....Petitioner

versus

COMMISSIONER OF INCOME TAX -TDS, DELHI-1 & ANR. .....Respondent (31) + W.P.(C) 7914/2023

VINAYAK CHATTERJEE .....Petitioner

versus

COMMISSIONER OF INCOME TAX -TDS, DELHI-1 & ANR. .....Respondent (32) + W.P.(C) 7940/2023 CM APPL. 30599/2023

FEEDBACK INFRA PRIVATE LIMITED .....Petitioner

versus

CHIEF COMMISSIONER OF INCOME TAX (TDS) DELHI & ORS. .....Respondents

Present : Mr Salil Kapoor and Sumit Lalchandani, Advocates for the petitioner.

Mr Puneet Rai, Sr Standing Counsel, Mr Ashvini Kumar, Mr Rishabh Nangia and Mr Girban Naushad, Standing Counsels. 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 29/07/2025 at 12:58:45

Mr. Ruchir Bhatia, SSC with Mr. Anant Mann, JSC & Ms.Aditi Sabharwal, Advocate in Item no.32.

CORAM:

HON'BLE MR. JUSTICE V. KAMESWAR RAO

HON'BLE MR. JUSTICE SAURABH BANERJEE

O R D E R %

23.07.2025 1. The learned counsel appearing for these petitioners states that he has instructions to withdraw these appeals. 2. Accordingly, the present petitions are dismissed as withdrawn. The pending applications are also disposed of.

V. KAMESWAR RAO, J

SAURABH BANERJEE, J JULY 23, 2025 M 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 29/07/2025 at 12:58:45

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