AJAY KUMAR JAIN vs. ASST. COMMISSIONER OF INCOME TAX CIRCLE PUNE AND ORS

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WP/472/2026HC BombayHCBM01065498202521 January 2026Bench: HON'BLE SHRI JUSTICE B.P. COLABAWALLA,HON'BLE SHRI JUSTICE FIRDOSH PHIROZE POONIWALLA2 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court considered the statement made by the learned advocate for the Petitioner regarding mistakes in the Writ Petition and the request to withdraw it with liberty to file afresh. The Court found this course of action to be appropriate. Consequently, the Court dismissed the Writ Petition as withdrawn, granting the petitioner the liberty to file a fresh petition as prayed. No order as to costs was made. The operative direction is the dismissal of the petition as withdrawn with liberty to file afresh.

What were the facts?

The petitioner, Ajay Kumar Jain, filed a Writ Petition No. 472 of 2026 before the Bombay High Court. The respondents were the Assistant Commissioner of Income Tax, Circle-12, Pune, and others. The petitioner's counsel informed the Court that there were certain mistakes in the Writ Petition. Instead of amending the petition, the counsel requested to withdraw the petition with liberty to file it afresh. The Court considered this request.

What were the issues?

1. Whether the Writ Petition can be withdrawn with liberty to file afresh, considering the stated mistakes in the petition? (Mixed question of law and fact, concerning procedural fairness and judicial discretion). Assessee's Contention: The petitioner argued that due to certain mistakes in the Writ Petition, it would be more appropriate to withdraw the petition and file it afresh, rather than seeking amendments. The petitioner sought liberty to file a fresh petition. Revenue's Contention: The judgment does not record any specific contention from the revenue regarding the withdrawal of the petition.

AI-generated summary — verify with the full judgment below

4.wp.472.2026.doc

IN THE HIGH COURT OF JUDICATURE AT BOMBAY CIVIL APPELLATE JURISDICTION WRIT PETITION NO.472 OF 2026 Ajay Kumar Jain .. Petitioner Versus Assistant Commissioner of Income Tax, Circle-12, Pune & Ors. .. Respondents Mr.Sanket Bora a/w Deepak Sharma, Archena Shetty, Vidhi Punmiya, Amiya Ranjan Das i/b SPCM Legal, Advocates for the Petitioner. Mr.Akhileshwar Sharma, Advocate for Respondents.

CORAM : B. P. COLABAWALLA & FIRDOSH P. POONIWALLA, JJ. DATE : JANUARY 21, 2026 P. C. 1. The learned advocate appearing on behalf of the Petitioner states that there are certain mistakes in the above Writ Petition. He further states that rather than carrying out amendments, it would be better if the Writ Petition is withdrawn with liberty to file afresh. Page 1 of 2 JANUARY 21, 2026 Utkarsh UTKARSH KAKASAHEB BHALERAO Digitally signed by UTKARSH KAKASAHEB BHALERAO Date: 2026.01.27 13:05:00 +0530

4.wp.472.2026.doc

2.

Considering the aforesaid facts, the above Writ Petition is dismissed as withdrawn with liberty as prayed. However, there shall be no order as to costs. 3. 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 2 of 2 JANUARY 21, 2026 Utkarsh

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