Bombay High Court

TIVOLI INVESTMENT AND TRADING CO. PVT. LTD.versusDEPUTY COMMISSIONER OF INCOME TAX - 7(3) AND ANR

Decided: 23 April 2026
Disposal: WITHDRAWN
Bench: SUMAN SHYAM SHYAM C CHANDAK

Holding

The Court permitted the withdrawal of all the appeals, thereby rendering the impugned orders final.

Summary

The appellant, Tivoli Investment and Trading Company Private Limited, filed multiple income tax appeals before the Bombay High Court challenging orders of the Deputy Commissioner of Income Tax. The appellant's counsel, Atul K. Jasani, sought permission to withdraw all the appeals, stating that the client no longer wished to pursue them. The respondents, represented by Shehnaz V. Bharucha and Dr. D. Iyer, raised no objection to the withdrawal. The Court, after considering the request, allowed the appeals to be withdrawn. Consequently, the orders that were the subject of the appeals were deemed to have attained finality.

Issues considered

What is the effect of a party's request to withdraw an appeal on the pending orders?
Does the Court have discretion to permit withdrawal of multiple income tax appeals simultaneously?

Subjects

Income Tax
Appeal Withdrawal
Procedural Law
Finality of Orders
High Court

Judgment

                                      904 ITXA 1454-13 WITH 2645-11 AND 2661-11 AND 905-OS.DOC




                                                                                   Priya Soparkar


                              IN THE HIGH COURT OF JUDICATURE AT BOMBAY
                                  ORDINARY ORIGINAL CIVIL JURISDICTION
                                    INCOME TAX APPEAL NO. 1454 OF 2013
                                                      WITH
                                    INCOME TAX APPEAL NO. 2645 OF 2011
                                                      WITH
                                    INCOME TAX APPEAL NO. 2661 OF 2011
                                                      AND
                                    INCOME TAX APPEAL NO. 1455 OF 2013
                      Tivoli Investment and Trading Company Private             …Appellant
                      Limited
                             Versus
                      Deputy Commissioner of Income Tax-7(3) and …Respondents
                      anr.
                      Mr. Atul K. Jasani, for the Appellant in all the appeals.
                      Ms. Shehnaz V. Bharucha, for the Respondents in ITXA Nos.1454 of
                             2013.
                      Dr. D. Iyer, for the Respondents in ITXA Nos.2645 of 2011 and
                             2661 of 2011.
                                            CORAM:        SUMAN SHYAM &
                                                          SHYAM C. CHANDAK, JJ.
                                            DATED:        23rd APRIL, 2026.
                      PC:-

                      1.     Mr. Jasani, learned counsel appearing for the Appellant, on
                      instructions from his client, submits that the appeals be permitted
                      to be withdrawn. The learned counsel appearing for the
                      Respondents does not have any objection to the said prayer.

                      2.     In view of the above and at the request of the learned
                      counsel for the Appellant, the appeals stand withdrawn.
                      Consequently, the order impugned in the appeals will be treated to
                      have attained finality.


                      (SHYAM C. CHANDAK, J.)                          (SUMAN SHYAM, J.)
PRIYA                                                                                           {

RAJESH
SOPARKAR
Digitally signed by
PRIYA RAJESH
SOPARKAR
Date: 2026.04.23
18:03:40 +0530




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