AMARLAL RAMCHAND JETHANI AY 2019 20 vs. Assistant Commissioner of Income Tax Central Circle 4 Thane AND ORS

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WP/1696/2026HC BombayHCBM01005316202609 February 2026Author: HON'BLE SHRI JUSTICE B.P. COLABAWALLA,HON'BLE SHRI JUSTICE FIRDOSH PHIROZE POONIWALLA3 pages
AI SummaryRemanded

What did the High Court hold?

The Bombay High Court disposed of the Writ Petition by directing the petitioner to pursue the appeal already filed before the Commissioner of Income Tax (Appeals). The Court kept open all contentions challenging the impugned Notice and Assessment Order, on all grounds available to the petitioner, including those raised in the Writ Petition, to be agitated before the CIT (Appeals). The Court further directed that until the appeal is decided, the impugned assessment shall not be acted upon. All contentions of the parties were expressly kept open to be decided by the CIT (Appeals) on its own merits and in accordance with law. No issue was expressly left undecided; the Court deferred the decision to the appellate authority.

What were the facts?

The petitioner, Amarlal Ramchand Jethani, filed a Writ Petition before the Bombay High Court challenging a Notice dated 07.08.2024 issued under Section 148 of the Income Tax Act, 1961, and an Assessment Order dated 26.12.2025. The petitioner sought to quash these orders and prohibit the respondents, Assistant Commissioner of Income Tax and others, from proceeding further with re-assessment. The learned advocate for the petitioner fairly conceded that an appeal against the impugned Assessment Order had already been filed and was pending before the Commissioner of Income Tax (Appeals).

What were the issues?

1. Whether the Bombay High Court should entertain a Writ Petition challenging a notice under Section 148 and an Assessment Order when an appeal against the Assessment Order is already pending before the Commissioner of Income Tax (Appeals)? Assessee's contention: The petitioner sought to quash the notice and assessment order through a writ petition, implying a challenge to their legality and propriety. Revenue's contention: Not recorded in the judgment. The Court proceeded based on the petitioner's concession regarding the pending appeal.

Which sections of the Income-tax Act were involved?

Section 148

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances
45.wp.1696.2026.doc IN THE HIGH COURT OF JUDICATURE AT BOMBAY CIVIL APPELLATE JURISDICTION WRIT PETITION NO.1696 OF 2026 Amarlal Ramchand Jethani .. Petitioner Versus Assistant Commissioner of Income Tax, Central Circle-4, Thane & Ors. .. Respondents Mr.Sham V. Walve a/w Sameer Dalal, Bhavik Chheda, Advocates for the Petitioner. Mr.Ashok Kotangle a/w Vishnu Chaudhari, Nikitesh Kotangle, Narendra Bhagat, Suresh Kabra, Advocates for the Respondents. CORAM : B. P. COLABAWALLA & FIRDOSH P. POONIWALLA, JJ. DATE : FEBRUARY 09, 2026 P. C. 1. The above Writ Petition is filed seeking the following reliefs:- “(a) Issue a Writ of Certiorari or Writ in the nature of Certiorari or any other appropriate Writ, Order or Direction under Article 226 of the Constitution of India calling for all records of the Petitioner’s case and after going into the legality and propriety thereof, to quash and set aside the Impugned Notice dated 07.08.2024 issued u/s 148 of the Act (Ex.C), Assessment Order dated 26.12.2025 (Ex.O) and all consequential orders/notices; Page 1 of 3 FEBRUARY 09, 2026 Utkarsh UTKARSH KAKASAHEB BHALERAO Digitally signed by UTKARSH KAKASAHEB BHALERAO Date: 2026.02.10 18:34:33 +0530 45.wp.1696.2026.doc (b) Issue a Writ of Prohibition or any other appropriate Writ, Order, Direction in nature of Prohibition under Article 226 of the Constitution of India ordering the Respondents herein to permanently refrain from giving effect to and/or proceeding further by way of re-assessment or otherwise in any manner in respect of the Impugned Notice dated 07.08.2024 (Ex.C) and Assessment Order dated 26.12.2025 (Ex.O);” 2. Mr.Walve, the learned advocate for the Petitioner, has fairly pointed out that the Petitioner has already filed an Appeal challenging the impugned Assessment Order, and which Appeal is pending. 3. Since, it is fairly conceded at the bar that the Appeal is already pending, we dispose of the above Petition by passing the

following order:- (a) The Petitioner shall pursue its Appeal already filed before the Commissioner of Income Tax (Appeals) against the impugned Notice issued under Section 148, as well as the impugned Assessment Order. (b) All contentions challenging the impugned Notice and the Assessment Order, on all grounds available to the Petitioner, including ones raised in the present Writ Petition are kept open to be agitated before the CIT (Appeals). FEBRUARY 09, 2026 Utkarsh

45.

wp.1696.2026.doc

(c) Until the Appeal before the Commissioner of Income Tax (Appeals) is decided, the impugned Assessment shall not be acted upon.

4.

It is once again clarified that all contentions of the parties are expressly kept open to be agitated before the CIT (Appeals), and which shall be decided by the CIT (Appeals) on its own merits and in accordance with law.

5.

The Writ Petition is disposed of in the aforesaid terms. However, there shall be no order as to costs.

6.

This order will be Personal Assistant of this Court. All concerned will act on production by fax or email of a digitally signed copy of this order. [FIRDOSH P. POONIWALLA, J.] [B. P. COLABAWALLA, J.] FEBRUARY 09, 2026 Utkarsh

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