PERNOD RICARD INDIA PVT LTD vs. ASSISTANT COMMISSIONER OF INCOME TAX

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W.P.(C)/1794/2025HC DelhiDLHC01106437202413 February 2025Bench: HON'BLE CHIEF JUSTICE DEVENDRA KUMAR UPADHYAYA,HON'BLE MR. JUSTICE TUSHAR RAO GEDELA2 pages

AI SummaryWithdrawn

What did the High Court hold?

The Delhi High Court considered the submissions made by both parties. The petitioner's counsel explicitly stated their instruction to withdraw the writ petitions. The respondent-Revenue's counsel indicated no opposition to this request. Based on these submissions, the High Court found no impediment to allowing the withdrawal. Therefore, the Court ordered that the writ petitions, along with all pending applications, be dismissed as withdrawn. No decision was made on the merits of the case as the petitions were withdrawn by the petitioner.

What were the facts?

The petitioner, Pernod Ricard India Pvt Ltd, filed three writ petitions (W.P.(C) 1789/2025, W.P.(C) 1792/2025, and W.P.(C) 1794/2025) before the Delhi High Court. These petitions were filed against the Assistant Commissioner of Income Tax. The petitions were listed for hearing on February 13, 2025. The counsel for the petitioner informed the court that they had instructions to withdraw the present writ petitions. The counsel for the respondent-Revenue stated that they had no objections to this request. Consequently, the High Court dismissed the writ petitions and pending applications as withdrawn.

What were the issues?

1. Whether the petitioner has grounds to withdraw the writ petitions. (Question of fact) Assessee's Contention: The learned counsel for the petitioner stated that he had instructions to withdraw the present writ petitions. Revenue's Contention: The learned counsel representing the respondent-Revenue stated that they did not have any objections to the petitioner's prayer for withdrawal.

AI-generated summary — verify with the full judgment below

Heard together (3 matters)

W.P.(C) 1789/2025

W.P.(C) 1792/2025

W.P.(C) 1794/2025

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

$~54 to 56 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 1789/2025, CM APPL. 8591/2025 & 8592/2025

PERNOD RICARD INDIA PVT LTD

.....Petitioner Through: Mr.Anmol Anand and Ms.Priya Tandon, Advs.

versus

ASSISTANT COMMISSIONER OF INCOME TAX .....Respondent Through: Mr.Anurag Ojha, SSC with Ms.Hemlata Rawat, JSC and Mr.V.K.Saksena, JSC.

55 + W.P.(C) 1792/2025, CM APPL. 8601/2025 & 8602/2025

PERNOD RICARD INDIA PVT LTD .....Petitioner

Through: Mr.Anmol Anand and Ms.Priya `

Tandon, Advs.

versus

ASSISTANT COMMISSIONER OF INCOME TAX .....Respondent Through: Mr.Anurag Ojha, SSC with Ms.Hemlata Rawat, JSC and Mr.V.K.Saksena, JSC.

56 + W.P.(C) 1794/2025, CM APPL. 8605/2025 & 8606/2025

PERNOD RICARD INDIA PVT LTD

.....Petitioner Through: Mr.Anmol Anand and Ms.Priya Tandon, Advs.

versus

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 01/07/2025 at 20:10:59

ASSISTANT COMMISSIONER OF INCOME TAX .....Respondent Through: Mr.Anurag Ojha, SSC with Ms.Hemlata Rawat, JSC and Mr.V.K.Saksena, JSC.

CORAM:

HON'BLE THE CHIEF JUSTICE

HON'BLE MR. JUSTICE TUSHAR RAO GEDELA

O R D E R %

13.02.2025

Learned counsel for the petitioner states that he has instructions to withdraw the present writ petitions. 2. Learned counsel representing the respondent-Revenue does not have any objections to the said prayer. 3. Accordingly, the writ petitions along with pending applications are dismissed as withdrawn.

DEVENDRA KUMAR UPADHYAYA, CJ

TUSHAR RAO GEDELA, J FEBRUARY 13, 2025/MJ 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 01/07/2025 at 20:10:59

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