Paresh Mirani vs. The Income Tax Officer Ward 27-1-5, Mumbai

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WP/4627/2026HC BombayHCBM02032844202609 October 20263 pages
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What did the High Court hold?

The High Court, considering that the Petitioner had limited the relief sought to a direction for the CIT(A) to hear and decide the pending appeal, disposed of the Writ Petition on that basis. The Court requested the CIT(A) to hear and decide the Petitioner's appeal, which challenged the Assessment Order dated 14th March 2024 and the reassessment proceedings for Assessment Year 2018-19, as expeditiously as possible. The Court suggested a timeframe of preferably within four months from the date the order is brought to the CIT(A)'s attention. The Court made no order as to costs. The broader reliefs initially sought in the Writ Petition were not adjudicated upon.

What were the facts?

The Petitioner, Paresh Mirani, filed a Writ Petition before the Bombay High Court challenging various orders and notices related to the Assessment Year 2018-19. These included an order under section 148A(d), a notice under section 148, a reassessment order under section 147 read with section 144B, a demand notice under section 156, show cause notices under section 271AAC(1), a penalty order under section 272A(1)(d), and consequent demand notices. The Petitioner also sought directions to unfreeze bank accounts and prevent coercive recovery actions. However, the Petitioner ultimately pressed the Writ Petition only to seek a direction for the CIT(A) to hear and decide the pending appeal in a time-bound manner.

What were the issues?

1. Whether the Petitioner is entitled to a Writ of Certiorari or Mandamus to quash and set aside the impugned orders and notices related to reassessment and penalty proceedings for AY 2018-19, and to direct the unfreezing of bank accounts and cessation of coercive recovery actions? 2. Whether the Petitioner is entitled to a direction for the CIT(A) to hear and decide the pending appeal challenging the assessment and reassessment proceedings within a stipulated period? Assessee's Contentions: The Petitioner sought comprehensive relief including quashing of orders, unfreezing of accounts, and prohibition of coercive actions. However, the primary relief pressed was for a time-bound disposal of the appeal by the CIT(A). Revenue's Contentions: The judgment does not record specific contentions from the Revenue regarding the merits of the reassessment or penalty proceedings. The focus of the hearing was on the limited relief sought by the Petitioner.

Which sections of the Income-tax Act were involved?

Section 148A,Section 148,Section 147,Section 144B,Section 156,Section 271AAC(1),Section 272A(1)(d),Section 226(3),Section 35,Section 271AAC,Section 272A(1)(D),Section 226

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WP-4627-2026.doc Paresh vs. Income Tax Officer & Ors. IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION WRIT PETITION NO. 4627 OF 2026 Paresh Mirani .. Petitioner

V/s. The Income-tax Officer, Ward 27(1)(5) & Ors. .. Respondents ______________________________________ Mr. Shashank Mehta for Petitioner. Mr. Arjun Gupta for Respondents – Revenue. _______________________________________ CORAM : B. P. COLABAWALLA AND FARHAN P. DUBASH, JJ. DATE : 9th OCTOBER 2026 P.C.: 1. The above Writ Petition is filed seeking the following reliefs: “(a) that this Hon'ble Court may be pleased to issue a Writ of Certiorari or a Writ in the nature of Certiorari or any other appropriate Writ, Order or direction, calling for the records of the Petitioner's case and after going into the legality and propriety thereof, to quash and set aside the impugned order dated 06.04.2022 passed under section 148A(d) of the Act ("Exhibit G1") and the notice dated 06.04.2022 issued under section 148 of the Act ("Exhibit G2"); the order of re- assessment dated 14.03.2024 passed under section 147 read with section 144B of the Act ("Exhibit I-1"); the notice of demand dated 14.03.2024 issued under section 156 of the Act ("Exhibit I-2"); the show cause notices under section 271AAC(1) ("Exhibit 1-3"); the penalty order dated 10.09.2024 under section 272A(1)(d) ("Exhibit L1"); and the consequent demand notice dated 10.09.2024 ("Exhibit L2") for the relevant Assessment Year 2018-19; (b) This Hon'ble Court be pleased to issue a Writ of Mandamus or a Writ in the nature of Mandamus or any other appropriate Writ, Order or direction, directing the Respondents, their servants, subordinates, agents and successors in office to: i) Quash and set aside the impugned order dated 06.04.2022 under section 148A(d) ("Exhibit G1"); the notice dated 06.04.2022 under section 148 ("Exhibit G2"); the order of re- Page 1 of 3 ------------------------------------- Order dated 9th October 2026 SHUBHAM SHESHRAO GADHAVEPATIL Digitally signed by SHUBHAM SHESHRAO GADHAVEPATIL Date: 2026.10.12 18:49:47 +0530

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WP-4627-2026.doc Paresh vs. Income Tax Officer & Ors. assessment dated 14.03.2024 under section 147 read with section 144B ("Exhibit I-1"); the notice of demand dated 14.03.2024 under section 156 ("Exhibit I-2"); the penalty proceedings and consequent order under sections 271AAC(1) and 272A(1)(d) ("Exhibits 1-3, L1 and L2"); and the recovery notice dated 27.08.2026 issued under section 226(3) by the Respondent No.1 ("Exhibit O-1") and recovery notice dated 04.09.2026 issued by Respondent No. 5 ("Exhibit 0-3"); ii) To forthwith unfreeze, defreeze and restore the Petitioner's personal savings bank account bearing Account No. 0070XXXXXXX3538 maintained with Abhyudaya Co-operative Bank Ltd., Ghatkopar (West) Branch (IFSC: ABHY0065007), and to forthwith forbear from taking any coercive action against the said personal accounts, including but not limited to attachment, lien, encumbrance or recovery; iii) To forthwith forbear from taking any steps whatsoever, including issuance of further notices in furtherance of the impugned order of re-assessment, demand, penalty or recovery, and in particular from freezing / attaching the operative bank accounts of the proprietary concern or any other bank accounts of the Petitioner, pending the disposal of this Petition and/or the appeal pending before the Respondent No. 4; iv) In the alternate, to direct the Respondent No. 4 to dispose of the appeal preferred by the Petitioner in Form No. 35 on 28.03.2024 within a stipulated period;

(c) that this Hon'ble Court be pleased to issue a Writ of Prohibition or a Writ in the nature of Prohibition or any other appropriate Writ, Order or direction under Article 226 of the Constitution of India prohibiting the Respondents from taking any steps in furtherance of the impugned order of re-assessment dated 14.03.2024 ("Exhibit 1-1"); the notice of demand dated 14.03.2024 ("Exhibit 1-2"); the penalty proceedings under section 271AAC ("Exhibits 1-3") and the penalty order dated 10.09.2024 imposing penalty under section 272A(1)(D) ("Exhibit H5"); and from proceeding with any further recovery of tax in respect of Assessment Year 2018-19 in any form;” 2. Despite the aforesaid reliefs, the learned Counsel appearing on behalf of the Petitioner has pressed the present Writ Petition only to seek a direction to Page 2 of 3 ------------------------------------- Order dated 9th October 2026

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WP-4627-2026.doc Paresh vs. Income Tax Officer & Ors. the CIT(A) to hear and decide the Petitioner’s appeal challenging the Assessment Order as well as the reassessment proceedings in a time-bound manner. 3. Considering that this is the limited relief sought by the Petitioner, we dispose of the present Writ Petition by requesting the CIT(A) to hear and decide the appeal filed by the Petitioner challenging the Assessment Order dated 14th March 2024, as well as the challenge to the reassessment proceedings for Assessment Year 2018-19, as expeditiously as possible and preferably within a period of four months from the date on which this order is brought to the attention of the CIT(A). 4. The Writ Petition is disposed of in the aforesaid terms. However, there shall be no order as to costs. 5. This order will be digitally signed by the Private Secretary / Personal Assistant of this Court. All concerned will act on production by fax or email of a digitally signed copy of this order. ( FARHAN P. DUBASH, J. ) ( B. P. COLABAWALLA, J.) Shubham Gadhavepatil Page 3 of 3 ------------------------------------- Order dated 9th October 2026

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