HANUMAN PREMRAJ TOSHNIWAL vs. INCOME TAX OFFICER WARD 2 (1), KOLHAPUR AND ORS.

WP/2726/2026HC BombayHCBM07006659202624 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 (WP Nos. 6168/2025, 7585/2025, 11217/2025, 411/2026, 412/2026, 2519/2026, 2713/2026, 2714/2026, 2715/2026, 2716/2026, 2718/2026, 2719/2026, 2721/2026, 2722/2026, 2723/2026, 2724/2026, 2725/2026, 2726/2026, and 3454/2026) to the Principal Seat at Bombay expeditiously. The reasoning was based solely on the aforementioned administrative order, indicating a consolidation or re-allocation of jurisdiction. No decision was made on the substantive merits of any tax dispute, as the matter was purely procedural. The ratio decidendi is that administrative directions regarding the transfer of cases are to be followed promptly by the registry.

What were the facts?

This judgment concerns multiple writ petitions filed before the High Court of Judicature at Bombay, Circuit Bench at Kolhapur. The petitioners are various individuals, including Shoba Revansiddha Badadal, Shailesh Sunil 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. The respondents are Income Tax Officers and Assistant Commissioners of Income Tax from various wards and circles in Solapur, Pandharpur, Ichalkaranji, Kolhapur, and Sangli. The petitions were filed in the years 2025 and 2026. The core of the matter appears to be a procedural direction regarding the transfer of these petitions.

What were the issues?

The primary issue before the High Court was not one of tax law interpretation or dispute resolution on merits, but rather a procedural matter. The court had to decide whether the writ petitions, filed at the Kolhapur Circuit Bench, should be transferred to the Principal Seat at Bombay. The petitioners, represented by Ms. Hetal Laghave and Ms. Tejal Mhatre, sought this transfer. The revenue authorities, as respondents, did not appear to have presented any arguments against the transfer, as the judgment records no specific contentions from their side regarding this procedural aspect. The court was tasked with issuing an appropriate direction based on an administrative order.

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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