DEEPAK RAMCHAND SHARMA vs. INCOME TAX DEPARTMENT AND ANR

WP/1443/2026HC BombayHCBM01012789202601 April 2026Bench: HON'BLE SHRI JUSTICE ASHWIN D. BHOBE2 pages

AI SummaryWithdrawn

What did the High Court hold?

The High Court allowed the petitioner's request to withdraw the Criminal Writ Petition. The Court noted the petitioner's statement that they were not served with the summons or the order dated March 1, 2019, and had been bonafidely pursuing their remedy through the writ petition. The Court directed that if the proposed Criminal Revision Application is filed within four weeks from the date of the order before the competent Sessions Court, it would be considered on its own merits and in accordance with law, without insisting on an application for condonation of delay. All contentions of the parties were kept open for consideration in the Criminal Revision Application. The Court expressly left undecided any substantive issues regarding the merits of the original case or the validity of the order issuing process.

What were the facts?

The petitioner, Deepak Ramchand Sharma, filed a Writ Petition before the High Court of Judicature at Bombay challenging an order issuing process dated March 1, 2019, in Criminal Case No. 349/SW/2017. The petitioner claimed to have no prior knowledge of the summons or the order issuing process until the filing of the present Writ Petition. The petitioner's knowledge of the order was stated to be from the filing of Writ Petition No. 637 of 2026, deeming knowledge acquired on February 12, 2026. The petitioner sought to withdraw the writ petition with liberty to file a Criminal Revision Application before the Sessions Court under Section 438 of BNSS within four weeks.

What were the issues?

1. Whether the petitioner can withdraw the present Writ Petition with liberty to file a Criminal Revision Application before the Sessions Court under Section 438 of BNSS, given that the petitioner claims to have acquired knowledge of the impugned order dated March 1, 2019, only on February 12, 2026, and intends to file the revision within four weeks from the date of the order. Assessee's Contention: The petitioner, through their advocate, sought to withdraw the petition with liberty to file a Criminal Revision Application before the Sessions Court under Section 438 of BNSS. They argued that they were not served with the summons or the order issuing process dated March 1, 2019, and their knowledge of it was only from the filing of the present writ petition, acquired on February 12, 2026. They proposed to file the revision within four weeks, arguing that the limitation period should commence from February 12, 2026. Revenue's Contention: The learned APP for Respondent No. 2 (State) stated that they did not object to the request made by the petitioner's advocate.

Which sections of the Income-tax Act were involved?

438

AI-generated summary — verify with the full judgment below

7-WP-1443-2026.doc IN THE HIGH COURT OF JUDICATURE AT BOMBAY CRIMINAL APPELLATE JURISDICTION WRIT PETITION NO.1443 OF 2026 Deepak Ramchand Sharma … Petitioner V/s. Income Tax Department And Anr … Respondents ____________________________________ Ms. Mrunmai Kulkarni i/b Mr. Mayur Tamore, Advocate for the Petitioner. Ms. A.S. Gotad, APP for Respondent No.2-State. ____________________________________ CORAM : ASHWIN D. BHOBE, J. DATED : 1st April 2026 P.C.: 1. Heard Ms. Mrunmai Kulkarni, learned Advocate for the Petitioner, and Ms. A. S. Gotad, learned APP for Respondent No.2-State. 2. Ms. Mrunmai Kulkarni, learned Advocate for the Petitioner, on instructions from the Petitioner, crave leave to withdraw the present Petition with liberty to file a Criminal Revision Application before the Sessions Court under Section 438 of BNSS. She on instructions from the Petitioner, makes a statement that till date the Petitioner is not served with either the summons or the order issuing process dated 1st March, 2019 in CC No.349/SW/2017. She again on instructions states that the Petitioner knowledge of the summons and order dated 1st March, 2019 would be from the filing of the Writ Petition No.637 of 2026. She submits that the Petitioner is deemed to have acquired knowledge of the 1 Sharada

7-WP-1443-2026.doc said order of cognizance dated 1st March, 2019 on 12th February, 2026. She therefore submits that the period of limitation for the Petitioner to challenge the order impugned in this Petition would commence from 12th February 2026. She on instructions, states that the proposed Criminal Revision Application would be filed before the Sessions Court within a period of 4 weeks from today. 3. Ms. A.S. Gotad, learned APP for Respondent No.2, states that she does not object to the said request made by Ms. Mrunmai Kulkarni. 4. In view of the statements made by Ms. Mrunmai Kulkarni, that the Petitioner is not served with the summons or the order dated 1st March 2019 in C.C. No.349/SW/2017 and considering the Petitioner was bonafidely pursuing his remedy by way of this Petition, if the proposed Criminal Revision Application is filed within a period of four (4) weeks from today before the Sessions Court having jurisdiction, then the same would be considered on its own merits and in accordance with law, without insisting for an application for condonation of delay. 5. All the contentions of the parties are kept open for consideration in the Criminal Revision Application. 6. This Criminal Writ Petition No.1443 of 2026 is disposed of as withdrawn. ( ASHWIN D. BHOBE, J.) 2 Sharada

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