BHALCHANDRA MOHANIRAJ KULKARNI vs. ASSISTANT COMMISSIONER OF INCOME TAX CKRCLE 1 NASHIK AND ORS

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WP/482/2026HC BombayHCBM01065511202519 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 granted the petitioner's request to withdraw the Writ Petition. The court acknowledged the peculiar facts and circumstances presented by the petitioner's counsel. The petition was dismissed as withdrawn, with the liberty granted to the petitioner to file a fresh petition. No order was made regarding costs. The court directed that all concerned parties should act upon a digitally signed copy of the order, which could be produced via fax or email.

What were the facts?

The petitioner, Bhalchandra Mohaniraj Kulkarni, filed a Writ Petition (WP) No. 482 of 2026 before the Bombay High Court. The respondents were the Assistant Commissioner of Income Tax, Circle-1, Nashik, and others. The petitioner's counsel informed the court that the wrong respondents had been impleaded and that there were other errors in the petition. Consequently, the petitioner sought permission to withdraw the petition with the liberty to file a fresh one. The court considered the circumstances presented.

What were the issues?

The Tribunal did not have to decide any substantive issues of law or fact. The only matter before the court was the petitioner's request to withdraw the Writ Petition. The petitioner sought to withdraw the petition due to the impleading of incorrect respondents and other mistakes. The revenue did not present any arguments as the matter was disposed of on a procedural point.

AI-generated summary — verify with the full judgment below

23-WP-482-2026.doc

IN THE HIGH COURT OF JUDICATURE AT BOMBAY CIVIL APPELLATE JURISDICTION WRIT PETITION NO. 482 OF 2026 Bhalchandra Mohaniraj Kulkarni .. Petitioner Versus Assistant Commissioner of Income Tax, Circle-1, Nashik and Ors. .. Respondents Adv. Sanket Bora, with Adv. Deepak Sharma, Adv. Arrchena Shetty, Adv. Vidhi Punmiya, Adv. Amiya Rajan Das, i/b SPCM Legal, for the Petitioner. Adv. A.K. Saxena, for the Respondents/Revenues.

CORAM: B. P. COLABAWALLA & FIRDOSH P. POONIWALLA, JJ. DATE: JANUARY 19, 2026 P. C. 1. The learned Advocate appearing for the Petitioner states that since the wrong Respondents have been joined to the above Petition, and also because there are certain other mistakes, he seeks leave to withdraw the above Petition with liberty to file afresh. Page 1 of 2 JANUARY 19, 2026 Darshan Patil 2026:BHC-AS:3397-DB

23-WP-482-2026.doc

2.

Considering these peculiar facts and circumstances of the case, the above Writ Petition is dismissed as withdrawn with liberty as prayed. 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 19, 2026 Darshan Patil Signed by: Darshan Patil Designation: PA To Honourable Judge Date: 23/01/2026 12:51:22

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