M/S SHREEPATI INFRA REALTY LTD THROUGH SURESH EKNATH KOHATKAR AND ORS vs. INCOME TAX OFFICER THROUGH SHRI RAJESHKUMAR M LAL AND ANR

WP/2793/2023HC BombayHCBM01033757202313 June 2025Bench: HON'BLE SHRI JUSTICE MADHAV J. JAMDAR4 pages

AI SummaryWithdrawn

What did the High Court hold?

The High Court allowed the withdrawal and disposal of thirteen Criminal Writ Petitions (Writ Petition Nos. 2457 of 2022, 2455 of 2022, 2458 of 2022, 2460 of 2022, 2459 of 2022, 2456 of 2022, 2795 of 2023, 2793 of 2023, 2794 of 2023, 2788 of 2023, 4244 of 2024, 4245 of 2024, and 4246 of 2024). The reasoning was based on the petitioner's submission that compounding fees had been paid, leading to the conclusion of the proceedings. Consequently, any interim relief granted in these withdrawn petitions was vacated. The court also ordered that Criminal Writ Petition No. 261 of 2023 and Criminal Writ Petition No. 224 of 2023 be detagged and listed separately, with their ad-interim relief continuing until the next date. No issue was left undecided; the court acted on the stated facts and the request for withdrawal.

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 and Ocean Diving Centre Ltd., are challenging actions or orders initiated by various Income Tax Officers. The petitions were filed over a period from 2022 to 2024. The core of the matter involves proceedings initiated by the Income Tax Department against the petitioners. The learned counsel for the petitioners informed the court that instructions had been received to withdraw most of the petitions due to the payment of compounding fees, which resolved the underlying proceedings.

What were the issues?

1. Whether the Criminal Writ Petitions, excluding Criminal Writ Petition No. 261 of 2023 and Criminal Writ Petition No. 224 of 2023, should be allowed to be withdrawn and disposed of as such, given that compounding fees have been paid and the proceedings have concluded? Assessee's Contention: The learned counsel for the petitioners stated that she had instructions to withdraw these specific Criminal Writ Petitions because compounding fees had been paid, thereby bringing the proceedings to an end. No specific legal provisions were cited in support of this request for withdrawal. Revenue's Contention: The judgment does not record any specific contentions from the Revenue regarding the withdrawal of these petitions. The court proceeded based on the petitioner's submission.

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 Sonali

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.1. Ms. P. P. Bhosale, for the Respondent No.2-State. Page 2 Sonali

901-WP-2457-2022+.DOC CORAM: MADHAV J. JAMDAR, J. DATED : 13th JUNE 2025 P. C.: 1. 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. 2. Accordingly, the following Criminal Writ Petitions are allowed to be withdrawan and disposed of as such: Sr. No. Writ Petition No. 1. Writ Petition No.2457 of 2022 2. Writ Petition No.2455 of 2022 3. Writ Petition No.2458 of 2022 4. Writ Petition No.2460 of 2022 5. Writ Petition No.2459 of 2022 6. Writ Petition No.2456 of 2022 7. Writ Petition No.2795 of 2023 8. Writ Petition No.2793 of 2023 9. 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 13 Writ Petition No.4246 of 2024 Page 3 Sonali

901-WP-2457-2022+.DOC 3. Interim relief, if any, operating in above Writ Petitions stands vacated forthwith. 4. 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 SONALI MILIND PATIL Digitally signed by SONALI MILIND PATIL Date: 2025.06.13 17:37:13 +0530

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