Dismissal of Special Leave Petition due to lack of commonality with earlier judgments and request for withdrawal to file review petition before High Court. Issue of limitation kept open for future proceedings.

1. The Division Bench of the High Court of Judicature for Rajasthan has followed its decision in Principal Commissioner of Income Tax v M/s Rajasthan State Industrial Development and Investment Corporation Limited in DBITA No 145 of 2015.

2. Though in the Special Leave Petition, it has been stated that SLP(C) No 18652 of 2018 is pending against the judgment which has been relied upon by the High Court, Mr Balbir Singh, learned Additional Solicitor General, states that, on verification, it emerges that the issue in that Special Leave Petition is not the same as the issue which was raised in DBITA No 145 of 2015. Moreover, the Additional Solicitor General states that he would wish to apply for withdrawal of the Special Leave Petition at the present stage so as to file a review petition before the High Court since the issue in DBITA No 145 of 2015 does not share any commonality with the issue in DBITA 331 of 2018 which was disposed of by the impugned judgment and order of the High Court dated 27 August 2019.

3. In the circumstances, though there is a delay in the present case, we need not express any further opinion either on delay or on merits. In view of the request of the Additional Solicitor General for withdrawal of the Special Leave Petition, the Special Leave Petition is dismissed as withdrawn since the petitioner seeks to file a petition for review before the High Court. In the event that it becomes necessary for the petitioner to do so, they shall be at liberty to file fresh proceedings before this Court on all grounds open in law. However, the issue of limitation is kept open.

(SANJAY KUMAR-I) (SAROJ KUMARI GAUR)

AR-CUM-PS COURT MASTER