AIREEF DETOX INC (FORMERLY KNOWN AS AIREFF DETOX INCINERATION vs. THE INCOME TAX OFFICER WARD 1(1) THANE AND ORS

PDF · subscribers
WP/1837/2026HC BombayHCBM01003986202609 February 2026Bench: HON'BLE SHRI JUSTICE B.P. COLABAWALLA,HON'BLE SHRI JUSTICE FIRDOSH PHIROZE POONIWALLA3 pages
AI SummaryRemanded

What did the High Court hold?

The High Court disposed of the writ petition by directing the Income Tax Authorities to provide the Petitioner with copies of the Assessment Order passed under Section 144 read with Section 147 of the Income Tax Act, the order passed under Section 154 of the Act, and the copy of the notice of demand for A.Y. 2009-10. The Court further directed that the recovery of the tax demand of Rs. 26,92,310/- shall remain stayed until these documents are furnished to the Petitioner and for a period of four weeks thereafter. The Court did not decide on the merits of the tax demand itself but provided procedural relief to the Petitioner. No issue was expressly left undecided.

What were the facts?

The Petitioner, Aireff Detox Inc., filed a writ petition before the Bombay High Court challenging certain actions of the Income Tax Officer, Ward-1(1), Thane, and other respondents. The original petition sought directions to provide copies of the assessment order under Section 144 read with Section 147 of the Income Tax Act, an order under Section 154, and a notice of demand for Assessment Year (A.Y.) 2008-09. The Petitioner also sought to restrain recovery of a tax demand of Rs. 26,92,310/- and any coercive recovery actions. During the proceedings, leave was granted to amend the prayer to substitute A.Y. 2008-09 with A.Y. 2009-10.

What were the issues?

1. Whether the Petitioner is entitled to receive copies of the assessment order passed under Section 144 read with Section 147 of the Income Tax Act, the order passed under Section 154 of the Act, and the notice of demand for A.Y. 2009-10? (Question of law and fact) 2. Whether the recovery of the tax demand of Rs. 26,92,310/- should be restrained until the Petitioner receives the aforementioned documents and for a period thereafter? (Question of law and fact) 3. Whether coercive recovery action should be restrained until the disposal of the writ petition? (Question of law and fact) Assessee's Contentions: The Petitioner sought the aforementioned directions and interim reliefs to enable them to understand and potentially challenge the tax demand. The Petitioner relied on their right to access official documents pertaining to their assessment. Revenue's Contentions: The judgment does not record any specific contentions made by the Revenue. However, the court's directions imply that the Revenue was expected to comply with the Petitioner's request for documents and a stay on recovery.

Which sections of the Income-tax Act were involved?

Section 144,Section 147,Section 154

AI-generated summary — verify with the full judgment below

79.wp.1837.2026.doc

IN THE HIGH COURT OF JUDICATURE AT BOMBAY CIVIL APPELLATE JURISDICTION WRIT PETITION NO.1837 OF 2026 AIREFF DETOX INC. .. Petitioner Versus The Income Tax Officer, Ward-1(1), Thane & Ors. .. Respondents Ms.Aasifa Khan, Advocate for the Petitioner. Mr.Akhileshwar Sharma, Advocate for the Respondents.

CORAM : B. P. COLABAWALLA & FIRDOSH P. POONIWALLA, JJ. DATE : FEBRUARY 09, 2026 P. C. 1. Leave granted to the Petitioner to amend prayer clause (a) by substituting the words “A.Y.2008-09” with the words “A.Y.2009- 10”. 2. The amendment be carried out forthwith in front of the Associate. Re-verification is dispensed with. Page 1 of 3 FEBRUARY 09, 2026 Utkarsh UTKARSH KAKASAHEB BHALERAO Digitally signed by UTKARSH KAKASAHEB BHALERAO Date: 2026.02.10 12:52:43 +0530

79.wp.1837.2026.doc

3.

The above Writ Petition is filed seeking the following reliefs:- “(a) that Hon’ble Court may be pleased to issue any appropriate Writ, order or direction under Article 226 and 227 of the Constitution of India, calling for the records of the case and after satisfying itself thereof be pleased to direct the Respondent No.1 to provide the Petitioner copies of the assessment order passed under section 144 r.w.s. 147 of the Act, order passed under section 154 of the Act and the copy of the notice of demand for the A.Y.2009-10. (b) that this Hon’ble Court may be pleased to issue any appropriate Writ, order or direction under Article 226 and 227 of the Constitution of India, restraining Respondent Nos.1 & 2 from recovering the tax demand of Rs.26,92,310/- pursuant to the notice of demand to the defaulter dated: 07th August, 2018 issued and the interest accrued thereon till the disposal of this writ petition. (c) that this Hon’ble Court may be pleased to issue any appropriate Writ, order or direction under Article 226 and 227 of the Constitution of India, restraining Respondent Nos.1 & 2 from proceeding with any coercive recovery action till the disposal of this writ petition.” 4. Since prayer clause (a) is main prayer in the above Writ Petition, we dispose of the above Writ Petition by directing the Income Tax Authorities to provide copies of the Assessment Order passed under Section 144 read with Section 147 of the Act as also the order passed under Section 154 of the IT Act as well as the copy of the notice of demand for the A.Y.2009-10. Page 2 of 3 FEBRUARY 09, 2026 Utkarsh

79.wp.1837.2026.doc

5.

We further direct that until the aforesaid orders/notice of demand are furnished to the Petitioner, and for period of 4 weeks thereafter, the recovery of the demand of Rs.26,92,310/- shall remain stayed. 6. The Writ Petition is accordingly disposed of. However, there shall be no order as to costs. 7. 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. [FIRDOSH P. POONIWALLA, J.] [B. P. COLABAWALLA, J.] Page 3 of 3 FEBRUARY 09, 2026 Utkarsh

More judgments on Section 147

All 49,210 judgments and leading authorities on Section 147 →

Recent GST High Court judgments

Search GST case law →