High Court of Bombay · Procedural and interim orders
Adwalpalkar Constructions and Resorts Pvt. Ltd. v. Assistant Commissioner of Income Tax, Circle 1(1), Panaji & Ors.
WP 265/2021; WP 266/2021; WP 267/2021; WP 268/2021 ·
Petition disposed of as withdrawn on counsel’s instructions; four writ numbers retained in the common caption.
1. FACTS OF THE CASE
The common caption lists WP 265/2021, WP 266/2021, WP 267/2021 and WP 268/2021 concerning Adwalpalkar Constructions and Resorts Pvt. Ltd. Counsel, acting on the petitioner’s instructions, sought leave to withdraw.
2. DISCUSSION BY THE COURT
The one-page order records the request and grants it. It does not describe the underlying tax issue, identify an assessment year or adjudicate any charging or reassessment provision.
3. JUDICIAL DECISION
Leave was granted and the petition was disposed of as withdrawn. No express liberty to refile, stay, remand or tax relief is stated.
4. OUTCOME
Proceeding ended by withdrawal; no substantive victory for either side is adjudicated.
5. Expert Comments
AKHB editorial analysis, distinct from the Court’s findings.
Preserve the complete common caption
All four writ numbers appear in each supplied copy. The two byte-distinct PDFs have matching complete text and rendered pixels; one canonical record retains all four writs and both originals.
Source: PDF p. 1
Withdrawal does not supply a tax precedent
The Court did not decide whether the underlying order was lawful or whether a deduction, demand or reopening should succeed. Any such conclusion would add facts absent from the source.
Source: PDF p. 1
Do not imply a reserved remedy
This brief order grants withdrawal but contains no express fresh-proceeding liberty. The note records that limit without deciding what independent remedies may otherwise exist.
Source: PDF p. 1
Source and verification
Complete 1-page source PDF; corrected note based on this document.
Original PDF: 1 pages · SHA-256: 683c9b9b264fbdb2df6a36eddd9b004dd5c68869824e27e5216f0ce0ada81c7d
Complete source text and every original page visually reviewed; identity and SHA-256 checked. AI-assisted source analysis.
Source-era statutory provisions only; no Income-tax Act, 2025 equivalence asserted.
Subsequent judicial treatment has not been independently verified.
AI disclosure and professional disclaimer
AI-assisted source review. Independent human approval is not represented.
General research only. Read the complete judgment and verify applicable law and subsequent treatment before reliance.
Additional supplied originals
These copies contain the same complete common order; all docket identities are retained.