NAVIN CHADHA AY 2016 17 vs. Deputy Commissioner of Income Tax 35 (2) Mumbai

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APL/608/2025HC BombayHCBM01023831202529 June 2026Author: HON'BLE SHRI JUSTICE ASHWIN D. BHOBE4 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court granted the applicant leave to withdraw the present Criminal Application No. 608 of 2025. The applicant was granted liberty to file a Criminal Revision Application under Section 438 of the BNSS, 2023, before the appropriate Sessions Court. The Court directed that if the Criminal Revision Application is filed within four weeks from July 1, 2026, the Sessions Court shall not insist on an application for condonation of delay, and the revision shall be adjudicated on its merits. The applicant was also permitted to apply for exemption from personal appearance before the Additional Chief Metropolitan Magistrate for a period of six weeks from July 1, 2026. All contentions of the parties on the merits of the case were expressly left open for consideration in the Criminal Revision Application.

What were the facts?

The applicant, Navin Chadha, filed a Criminal Application (APL) No. 608 of 2025 before the Bombay High Court challenging an order issuing process passed by the Additional Chief Metropolitan Magistrate. The assessment year in question is 2014-15. The respondents are the Deputy Commissioner of Income Tax and others. The Income Tax department objected to the maintainability of the application, arguing that the impugned order was revisable by the Sessions Court under Section 438 of the BNSS, 2023. Faced with this objection, the applicant sought to withdraw the present application.

What were the issues?

1. Whether the Criminal Application filed before the High Court is maintainable, considering the availability of a revisable remedy before the Sessions Court under Section 438 of the BNSS, 2023? (Question of law) Assessee's Contentions: - The applicant, on instructions, sought to withdraw the present application. - Requested liberty to file a Criminal Revision Application before the Sessions Court. - Sought exemption from filing a condonation of delay application, citing bona fide pursuit of the current application. - Requested continuation of exemption from personal appearance granted earlier. Revenue's Contentions: - The impugned order issuing process is revisable under Section 438 of the BNSS, 2023 before the Sessions Court. - If the revision is filed within four weeks, the respondent would not object to any delay and would argue the matter on merits. - Agreed that the exemption from personal appearance could be continued for a reasonable period.

Which sections of the Income-tax Act were involved?

Section 438

AI-generated summary — verify with the full judgment below

29-APL-608-2025.doc IN THE HIGH COURT OF JUDICATURE AT BOMBAY CRIMINAL APPELLATE JURISDICTION CRIMINAL APPLICATION NO. 608 OF 2025 Navin Chadha AY 2014 15 … Applicant Versus. Deputy Commissioner of Income Tax 35 (2) Mumbai & Ors. … Respondents ----- Mr. Sham, Walve a/w Mr. Sameer Dalal & Mr. Bhavik Chheda, Advocates for Applicant. Mr. Ravi Rattesar a/w Mr. Kiran Singh, Advocate for Respondent – Senior Standing Counsel for Income Tax. Mrs. Rajeshree Newton, APP for the Respondent – State.

------- CORAM : ASHWIN D. BHOBE, J.

DATE : 29th JUNE, 2026 P.C. :

1.

Mr Ravi Rattesar, learned Senior Standing Counsel for Respondent – Income Tax, raises an objection to the maintainability of the present Application on the ground that the order impugned in these proceedings is an order issuing process passed by the Additional Chief Metropolitan Magistrate, 38th Court, at Mazgaon. He submits that the impugned order issuing process is a revisable order, against which a Criminal Revision Application under Section 438 of the BNSS, 2023 would be available before Gayatri shimpi 1

GAYATRI RAJENDRA SHIMPI RAJENDRA SHIMPI Date: 2026.06.29 20:03:03 +0530

29-APL-608-2025.doc the Sessions Court at the first instance.

2.

Faced with the said objection, Mr. Sham, Walve, learned Advocate for the Applicant, on instructions from the Applicant, seeks leave to withdraw the present Application with liberty to file a Criminal Revision Application under Section 438 of the BNSS, 2023, before the Sessions Court. He, by referring to paragraph No. 9 of the Application, submits that the Applicant be exempted from filing an Application seeking condonation of delay, as the Applicant was bona fide pursuing this Application before this Court. He further submits that this Court, on 16.04.2026, permitted the Applicant to file an Application seeking an exemption from personal appearance before the Additional Chief Metropolitan Magistrate, 38th Court, at Mazgaon till 18.06.2026. He submits that the Applicant shall file the Criminal Revision Application within four weeks from today and that the exemption as granted by this Court may be continued for a reasonable time.

3.

Mr Ravi Rattesar, learned Senior Standing Counsel for Respondent – Income Tax, submits that, as the Applicant now intends to file the Criminal Revision Application, if such Gayatri shimpi 2

29-APL-608-2025.doc Application is filed within four weeks from today, the Respondent No. 1 shall not raise any objection to the delay and will argue the Criminal Revision Application on merits. He further submits that, as the Applicant was exempted from personal appearance, the same may be continued for such period as this Court may deem fit and proper.

4.

In view of the statement made by Mr. Sham, Walve, learned Advocate for the Applicant, leave is granted to withdraw the present Application with liberty to file a Criminal Revision Application under Section 438 of the BNSS, 2023 before the Sessions Court having jurisdiction. If the Criminal Revision Application is filed within four weeks from 01.07.2026, the Sessions Court shall not insist on an Application for condonation of delay and the Criminal Revision Application shall be adjudicated on its merits.

5.

The Applicant is permitted to apply for exemption from personal appearance before the Additional Chief Metropolitan Magistrate, 38th Court, at Mazgaon, for a period of six weeks from 01.07.2026. Gayatri shimpi 3

29-APL-608-2025.doc

6.

All contentions of the parties on the merits are expressly left open for consideration in the Criminal Revision Application.

7.

Criminal Application No. 608 of 2025 is disposed of with liberty as above.

(ASHWIN D. BHOBE, J.)

Gayatri shimpi 4

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