PRABHAKAR NERULKAR vs. PRINCIPAL COMMISSIONER OF INCOME TAX AND 3 ORS

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WP/444/2024HC BombayHCBM05000935202411 September 2025Bench: HON'BLE SMT. JUSTICE BHARATI DANGRE,HON'BLE SHRI JUSTICE ASHISH S. CHAVAN1 pages
AI SummaryPartly Allowed

What did the High Court hold?

The High Court, by allowing the praecipe, decided to grant the Petitioner's request for correction. The Court directed that the specified sentence be added to the operative part of the judgment dated September 11, 2025, on page 24, after the words '2014-2015'. This addition explicitly states that the Assessment Order under Section 147 read with Sections 144 and 144B of the Income Tax Act, 1967, dated March 16, 2022, and the consequential notices are quashed and set aside. The reasoning for this decision is implicit in the Court's order to carry out the correction as requested, indicating that the Court found the amendment to be a necessary rectification. The operative direction is to upload the corrected judgment.

What were the facts?

This matter concerns a Writ Petition filed by the Petitioner, Prabhakar Nerulkar, before the High Court of Bombay at Goa. The Petitioner sought a correction in the operative part of a judgment previously delivered on September 11, 2025. The correction requested was to add a specific sentence at the end of a paragraph on page 24 of the original judgment. This sentence pertained to quashing and setting aside an Assessment Order passed under Section 147 read with Sections 144 and 144B of the Income Tax Act, 1967, dated March 16, 2022, along with consequential notices. The Petitioner's counsel moved a praecipe for this correction.

What were the issues?

The primary issue before the High Court was whether to allow the Petitioner's request to amend the operative part of its previous judgment. Specifically, the question was whether to incorporate the following sentence: "We also quash and set aside the Assessment Order under Section 147 read with Section 144 and 144B of the Income Tax Act, 1967 dated 16/03/2022 and consequential notices." The Petitioner argued that this addition was necessary to accurately reflect the Court's decision regarding the Assessment Order and related notices. The judgment does not record any specific arguments from the Respondents.

Which sections of the Income-tax Act were involved?

Section 147,Section 144,Section 144B

AI-generated summary — verify with the full judgment below

WP 444 of 2024 Suzana IN THE HIGH COURT OF BOMBAY AT GOA WRIT PETITION NO.444 OF 2024 PRABHAKAR NERULKAR ... PETITIONER Versus PRINCIPAL COMMISSIONER OF INCOME TAX AND 3 ORS ... RESPONDENTS Ms Shweta Parulekar, Advocate for the Petitioner. CORAM:- BHARATI DANGRE & ASHISH S. CHAVAN, JJ. DATED :- 14th October, 2025 P.C. 1. A praecipe is moved by the learned Counsel for the Petitioner in the above Petition, seeking correction in the operative part of the judgment dated 11.09.2025. On page no.24, at the end of the second sub-paragraph, i.e. after the words '2014-2015', the following sentence be added: "We also quash and set aside the Assessment Order under Section 147 read with Section 144 and 144B of the Income Tax Act, 1967 dated 16/03/2022 and consequential notices." The correction be carried out in the judgment accordingly, and the corrected judgment be uploaded on the website. ASHISH S. CHAVAN, J. BHARATI DANGRE, J. Page 1 of 1 14th October, 2025 Signed by: MARIA SUZANA REBELLO Designation: Personal Assistant Date: 15/10/2025 18:31:13

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