VIRENDRA KALLAPPA CHOUGULE vs. INCOME TAX OFFICER, WARD -1 , ICHALKARANJI AND ORS.

WP/11217/2025HC BombayHCBM07044414202524 August 20265 pages

AI SummaryRemanded

What did the High Court hold?

The High Court held that in view of an Administrative Order dated 26th June 2026, the Registry was directed to transfer all the listed writ petitions to the Principal Seat at Bombay expeditiously. This decision was made by the bench comprising Sharmila U. Deshmukh, J. and Neeraj P. Dhote, J. The reasoning behind this transfer is based on an administrative directive, implying that the Principal Seat is the designated forum for hearing such matters. No findings were made on the substantive issues related to the income tax assessments or the rights of the petitioners against the revenue. The court did not delve into the merits of any individual petition. The operative direction is solely for the transfer of the cases.

What were the facts?

This judgment concerns multiple writ petitions filed before the Bombay High Court at Kolhapur. The petitioners are various individuals, including Shoba Revansiddha Badadal, Shailesh Suil Velapure, Virendra Kallappa Chougule, Pravin Jaynarayan Bhutada, Mobataram, Ajay Manohar Nagdev, Rajendra Shivajirao Patil, Sunil Gyanchand Chotthani, Munir Mohamadhusen Patwekar, Sunil Maruti Jadhav, Ram Hotumal Rangalani, Amrutrao Dattajirao Naiknimbalkar, Dhanaji Dnyanu Kumbhar, Kailash Harishkumar Shambhavani, Bhushan Bhasakar Joshi, Hanuman Premraj Toshniwal, and Ram Tanaji Patil. They are challenging actions or orders from various Income Tax Officers and Assistant Commissioners of Income Tax across different wards and circles in Solapur, Pandharpur, Ichalkaranji, Kolhapur, and Sangli. The specific assessment years and the nature of the orders under challenge are not detailed in the provided text. The procedural history indicates that these matters were mentioned and taken on board despite not being initially listed.

What were the issues?

The primary issue before the Bombay High Court was the appropriate forum for hearing these writ petitions. The petitioners, through their counsel Ms. Hetal Laghave and Ms. Tejal Mhatre, were seeking relief from the High Court. The respondents are the Income Tax Officers and Assistant Commissioners of Income Tax. The judgment does not explicitly frame legal questions or record arguments from either side regarding the merits of the income tax disputes. The core of the matter, as presented in the operative part of the judgment, revolves around the administrative transfer of these petitions. The court was not asked to decide on the validity of any tax assessment or demand, but rather on the procedural aspect of where these cases should be heard.

AI-generated summary — verify with the full judgment below

501-505-507-520-WP-6168-2025.doc IN THE HIGH COURT OF JUDICATURE AT BOMBAY CIRCUIT BENCH AT KOLHAPUR CIVIL APPELLATE JURISDICTION (501)

WRIT PETITION NO. 6168 OF 2025

Shoba Revansiddha Badadal ...Petitioner. Versus Income Tax Oicer, Ward 2(3), Solapur and Others ...Respondents. WITH (502)

WRIT PETITION NO. 7585 OF 2025

Shailesh Suil Velapure ...Petitioner. Versus Income Tax Oicer, Ward-2, Pandharpur and Others ...Respondents. WITH (503)

WRIT PETITION NO. 11217 OF 2025

Virendra Kallappa Chougule ...Petitioner. Versus Income Tax Oicer, Ward-1, Ichalkaranji and Others ...Respondents. WITH (504)

WRIT PETITION NO. 411 OF 2026

Pravin Jaynarayan Bhutada ...Petitioner. Versus Assistant Commissioner of Income Tax, Circle-1, Solapur and Others ...Respondents. WITH (505)

WRIT PETITION NO. 412 OF 2026

Mobataram ...Petitioner. Versus Income Tax Oicer, Ward 1(1), Solapur and Others ...Respondents. Gaikwad RD 1 of

501-505-507-520-WP-6168-2025.doc WITH (507)

WRIT PETITION NO. 2519 OF 2026

Ajay Manohar Nagdev ...Petitioner. Versus Income Tax Oicer, Ward 2(1), Kolhapur and Others ...Respondents. WITH (508)

WRIT PETITION NO. 2713 OF 2026

Rajendra Shivajirao Patil ...Petitioner. Versus Income Tax Oicer, Ward-5, Sangli and Others ...Respondents. WITH (509)

WRIT PETITION NO. 2714 OF 2026

Sunil Gyanchand Chotthani ...Petitioner. Versus Income Tax Oicer, Ward-2(1), Kolhapur and Others ...Respondents. WITH (510)

WRIT PETITION NO. 2715 OF 2026

Munir Mohamadhusen Patwekar ...Petitioner. Versus Income Tax Oicer, Ward-5, Sangli and Others ...Respondents. WITH (511)

WRIT PETITION NO. 2716 OF 2026

Sunil Maruti Jadhav ...Petitioner. Versus Income Tax Oicer, Ward-2(1), Kolhapur and Others ...Respondents. Gaikwad RD 2 of

501-505-507-520-WP-6168-2025.doc WITH (512)

WRIT PETITION NO. 2718 OF 2026

Ram Hotumal Rangalani ...Petitioner. Versus Income Tax Oicer, Ward-2(1), Kolhapur and Others ...Respondents. WITH (513)

WRIT PETITION NO. 2719 OF 2026

Ajay Manohar Nagdev ...Petitioner. Versus Income Tax Oicer, Ward-2(1), Kolhapur and Others ...Respondents. WITH (514)

WRIT PETITION NO. 2721 OF 2026

Amrutrao Dattajirao Naiknimbalkar ...Petitioner. Versus Income Tax Oicer, Ward-2(1), Kolhapur and Others ...Respondents. WITH (515)

WRIT PETITION NO. 2722 OF 2026

Virendra Kallappa Chougule ...Petitioner. Versus Income Tax Oicer, Ward-1, Ichalkaranji and Others ...Respondents. WITH (516)

WRIT PETITION NO. 2723 OF 2026

Dhanaji Dnyanu Kumbhar ...Petitioner. Versus Income Tax Oicer, Ward-2(1), Kolhapur and Others ...Respondents. Gaikwad RD 3 of

501-505-507-520-WP-6168-2025.doc WITH (517)

WRIT PETITION NO. 2724 OF 2026

Kailash Harishkumar Shambhavani ...Petitioner. Versus Income Tax Oicer, Ward-3, Sangli and Others ...Respondents. WITH (518)

WRIT PETITION NO. 2725 OF 2026

Bhushan Bhasakar Joshi ...Petitioner. Versus Income Tax Oicer, Ward-2(1), Kolhapur and Others ...Respondents. WITH (519)

WRIT PETITION NO. 2726 OF 2026

Hanuman Premraj Toshniwal ...Petitioner. Versus Income Tax Oicer, Ward-2(1), Kolhapur and Others ...Respondents. WITH (520)

WRIT PETITION NO. 3454 OF 2026

Ram Tanaji Patil ...Petitioner. Versus Income Tax Oicer, Ward-1, Ichalkaranji and Others ...Respondents. —————— Ms. Hetal Laghave with Ms. Tejal Mhatre, for the Petitioners. —————— Coram : Sharmila U. Deshmukh & Neeraj P. Dhote, JJ. Date : August 24, 2026. Gaikwad RD 4 of

501-505-507-520-WP-6168-2025.doc P. C. : 1. Mentioned. Not on board. Taken on board. 2. In view of the Administrative Order dated 26th June 2026, the Registry is directed to transfer these petitions to the Principal Seat at Bombay expeditiously. [Neeraj P. Dhote, J.] [Sharmila U. Deshmukh, J.] Gaikwad RD 5 of

5 RAJU DATTATRAYA GAIKWAD Digitally signed by RAJU DATTATRAYA GAIKWAD Date: 2026.08.24 21:27:32 +0530

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