PRAVIN JAYNARAYAN BHUTADA vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 1 SOLAPUR AND ORS.

WP/411/2026HC BombayHCBM07000623202624 August 20265 pages

AI SummaryRemanded

What did the High Court hold?

The High Court of Judicature at Bombay, Circuit Bench at Kolhapur, held that in view of the Administrative Order dated June 26, 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 court's decision was based on the existing administrative order, which dictated the transfer. No arguments were recorded for the revenue side in opposition to this transfer. The court did not delve into the substantive grounds of the writ petitions, as the matter was resolved by directing the transfer as per the administrative directive. The ratio decidendi is that administrative orders concerning the transfer of cases are to be complied with by the Registry.

What were the facts?

This judgment concerns multiple writ petitions filed by 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. The petitions are directed against the Income Tax Officer and Assistant Commissioner of Income Tax, along with other respondents, across various wards and circles in Solapur, Pandharpur, Ichalkaranji, Kolhapur, and Sangli. The specific assessment years are not mentioned in the provided text. The core of these petitions pertains to challenges against orders or actions taken by the revenue authorities, though the exact nature of these challenges is not detailed.

What were the issues?

The primary issue before the High Court of Judicature at Bombay, Circuit Bench at Kolhapur, was the administrative transfer of multiple writ petitions to the Principal Seat at Bombay. The petitions were filed by various assessees against different Income Tax Officers and Assistant Commissioners of Income Tax. The court was not adjudicating on the merits of the income tax disputes themselves but rather on the procedural aspect of where these matters should be heard. The court needed to decide whether to comply with an Administrative Order dated June 26, 2026, which directed the transfer of these petitions. The petitioners were represented by Ms. Hetal Laghave and Ms. Tejal Mhatre. The respondents, being the revenue authorities, did not appear to have presented any specific arguments against the transfer in the provided text. The issue was solely procedural, concerning the jurisdiction and location of the hearing for these writ petitions.

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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