RICHA KISHORE MANWANI AY 2016 17 vs. INCOME TAX OFFICER WARD 2 2 Kalyan

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WP/18037/2024HC BombayHCBM01059897202421 July 2025Bench: HON'BLE SHRI JUSTICE B.P. COLABAWALLA,HON'BLE SHRI JUSTICE FIRDOSH PHIROZE POONIWALLA6 pages
AI SummaryRemanded

What did the High Court hold?

The Court held that the petitioners, through their learned advocates, unequivocally stated that they do not intend to question the legality of the Finance Act, 2026, which introduced Section 147A of the Income Tax Act, 1961. The petitioners' counsel further clarified that the writ petitions contain other grounds that can be argued before the appropriate bench. Consequently, the Court directed that all these matters be de-tagged from the group of Income Tax cases listed before the present bench and be placed before the roster assignment court, specifically the Division Bench headed by Hon’ble Shri Justice B. P. Colabawalla. No decision was made on the merits of any other grounds raised in the petitions, as the immediate concern was the administrative listing of the cases.

What were the facts?

This judgment concerns a large number of writ petitions filed by various petitioners, including Creative Textile Mills Pvt. Ltd., against the Assistant Commissioner of Income Tax and other revenue authorities. The petitions were listed before the Bombay High Court. The core of the dispute, as indicated by the context of the writ petitions and the arguments presented, likely revolves around issues related to income tax assessments and proceedings. The procedural history involves the matters being listed before a specific Division Bench. The petitioners' counsel, on instructions, stated that they do not intend to question the legality of the Finance Act, 2026, which introduced Section 147A. They indicated that the petitions contain other grounds for challenge and requested that the matters be de-tagged from the current group of Income Tax cases and placed before the roster assignment court.

What were the issues?

1. Whether the petitioners intend to question the legality of the Finance Act, 2026, which introduced Section 147A of the Income Tax Act, 1961. Assessee's Contention: The learned Advocates for the Petitioners submit, on instructions, that in none of these matters, the Petitioners intend to question the legality of the Finance Act, 2026 vide which the amendment was introduced as Section 147A. They further submit that all these matters contain other grounds which can be canvassed before the Court as per the Roster Assignment. Revenue's Contention: The judgment does not record any specific contentions from the Revenue on this particular issue. However, the Revenue is the respondent in all these writ petitions, implying their opposition to the reliefs sought by the petitioners.

Which sections of the Income-tax Act were involved?

Section 147A

AI-generated summary — verify with the full judgment below

PDP WP-4452-2022 ++ (Detagged matters).odt IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION CIVIL APPELLATE JURISDICTION WRIT PETITION NO. 4452 OF 2022 Creative Textile Mills Pvt. Ltd. .. Petitioner Vs. Assistant Commissioner of Income Tax Circle-6 (1)(1), Mumbai & Ors. .. Respondents ALONG WITH WRIT PETITION NOS.469/2023, 1979/2023, 1781/2024, 2535/2024, 2768/2024, 2803/2024, 2811/2024, 3153/2024, 3586/2024, 4928/2024, 5424/2024, 5474/2024, 16835/2024, 16850/2024, 17066/2024, 17067/2024, 17068/2024, 17070/2024, 17071/2024, 17083/2024, 17084/2024, 17085/2024, 17086/2024, 17239/2024, 17240/2024, 17241/2024, 17389/2024, 17390/2024, 17391/2024, 17392/2024, 17394/2024, 17395/2024, 17396/2024, 18036/2024, 18037/2024, 18038/2024, 18039/2024, 18041/2024, 18042/2024, 18044/2024, 18045/2024, 18046/2024, 18047/2024, 18048/2024, 19237/2024, 19241/2024, 19244/2024, 19245/2024, 19246/2024, 37/2025, 221/2025, 222/2025, 224/2025, 372/2025, 760/2025, 773/2025, 1532/2025, 1666/2025, 1909/2025, 1922/2025, 1943/2025, 2153/2025, 2154/2025, 2214/2025, 2224/2025, 2227/2025, 2228/2025, 2230/2025, 2285/2025, 2670/2025, 2671/2025, 2672/2025, 2673/2025, 2710/2025, 3114/2025, 3212/2025, 3259/2025, 3260/2025, 3334/2025, 3335/2025, 3415/2025, 3436/2025, 3437/2025, 3512/2025, 3515/2025, 3516/2025, 3519/2025, 3520/2025, 3525/2025, 3526, 2025, 3527/2025, 3528/2025, 3520/2025, 3531/2025, 3533/2025, 3534/2025, 3535/2025, 3536/2025, 3539/2025, 3541/2025, 3542/2025, 3543/2025, 3544/2025, 3545/2025, 3546/2025, 3547/2025, 3549/2025, 3591/2025, 3804/2025, 3805/2025, 4034/2025, 4035/2025, 4037/2025, 4038/2025, 4039/2025, 4041/2025, 4049/2025, 4050/2025, 4051/2025, 4052/2025, 4053/2025, 4054/2025, 4056/2025, 4057/2025, 4058/2025, 4061/2025, 4063/2025, 4064/2025, 4135/2025, 4254/2025, 4255/2025, 4299/2025, 4330/2025, 4434/2025, 4529/2025, 4530/2025, 4597/2025, 4738/2025, 4739/2025, 4740/2025, 4741/2025, 4742/2025, 4743/2025, 4744/2025, 4745/2025, 4746/2025, 4920/2025, 4935/025, 5020/2025, 5021/2025, 5028/2025, 5043/2025, 5067/2025, 5068/2025, 5070/2025, 5072/2025, /5074/2025, 5106/2025, 5113/2025, 5116/2025, 51157/2025, 5122/2025, 5123/2025, 5124/2025, 5126/2025, 5128/2025, 5130/2025, 5152/2025, 5158/2025, 5167/2025, 5171/2025, 5174/2025, 5184/2025, 5185/2025, 1

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PDP WP-4452-2022 ++ (Detagged matters).odt 10699/2025, 10778/2025, 10779/2025, 10834/2025, 10979/2025, 10981/2025, 11167/2025, 11168/2025, 11170/2025, 11258/2025, 11259/2025, 11289/2025, 11290/2025, 11291/2025, 11345/2025, 11347/2025, 11372/2025, 11492/2025, 11493/2025, 11588/2025, 11627/2025, 11628/2025, 11629/2025, 11640/2025, 11641/2025, 11869/2025, 11870/2025, 11872/2025, 11984/2025, 11985/2025, 12074/2025, 12076/2025, 12082/2025, 12247/2025, 12919/2025, 13305/2025, 13418/2025, 15274/2025, 15279/2025, 15280/2025, 15281/2025, 15282/2025, 15283/2025, 15294/2025, 15680/2025, 15739/2025, 15740/2025, 16274/2025, 16281/2025, 16283/2025, 16286/2025, 16733/2025, 16734/2025, 16819/2025, 16820/2025, 16920/2025, 16936/2025, 17153/2025, 17157/2025, 17480/2025, 17513/2025, 63/2026, 80/2026, 84/2026, 99/2026, 102/2026, 513/2026, 607/2026, 610/2026, 612/2026, 661/2026, 662/2026, 879/2026, 880/2026, 1121/2026, 1125/2026, 1471/2026, 1472/2026, 1473/2026, 1475/2026, 3261/2024, 3269/2024, 4155/2024, 4352/2024, 4355/2024, 4356/2024, 4488/2024, 4940/2024, 5021/2024, 5041/2024, 5057/2025, 5131/2024, 5374/2024, 362/2025, 444/2025, 837/2025, 3360/2025, 3362/2025, 3363/2025, 3364/2025, 3382/2025, 3384/2025, 3385/2025, 3481/2025, 4029/2025, 4030/2025, 4031/2025, 4032/2025, 4033/2025, 4036/2025, 4040/2025, 4042/2025, 4044/2025, 4045/2025, 4046/2025, 4048/2025, 4059/2025, 4125/2025, 4140/2025, 4313/2025, 4600/2025, 4610/2025, 4735/2025, 4736/2025, 4737/2025, 4869/2025, 4870/2025, 4871/2025, 4872/2025, 4873/2025, 4874/2025, 4875/2025, 4876/2025, 4877/2025, 4879/2025, 4880/2025, 4882/2025, 4884/2025, 4885/2025, 4886/2025, 4922/2025, 4923/2025, 4924/2025, 4926/2025, 4927/2025, 4928/2025, 4929/2025, 4931/2025, 4933/2025, 4934/2025, 4937/2025, 4938/2025, 5024/2025, 5025/2025, 5027/2025, 5029/2025, 5031/2025, 5033/2025, 5045/2025, 5046/2025, 5076/2025, 5077/2025, 5081/2025, 5082/2025, 5083/2025, 5093/2025, 5096/2025, 5103/2025, 5104/2025, 5127/2025, 5135/2025, 5136/2025, 5137/2025, 5155/2025, 5156/2025, 5168/2025, 5173/2025, 5177/2025, 5183/2025, 5192/2025, 5201/2025, 5215/2025, 5236/2025, 5248/2025, 5267/2025, 5273/2025, 5275/2025, 5290/2025, 5299/2025, 5302/2025, 5304/2025, 5330/2025, 5337/2025, 5339/2025, 5343/2025, 5356/2025, 5369/2025, 5374/2025, 5390/2025, 5474/2025, 5475/2025, 5477/2025, 5479/2025, 5521/2025, 5550/2025, 5566/2025, 13/2026, 30/2026, 33/2026, 35/2026, 39/2026, 42/2026, 50/2026, 71/2026, 73/2026, 104/2026, 105/2026, 147/2026, 153/2026, 160/2026, 162/2026, 165/2026, 188/2026, 201/2026, 202/2026, 217/2026, 219/2026, 220/2026, 221/2026, 222/2026, 226/2026, 227/2026, 228/2026, 296/2026, 605/2026, 611/2026, 613/2026, 615/2026, 618/2026, 672/2026, 690/2026, 693/2026, 695/2026, 698/2026, 699/2026, 700/2026, 1938/2026, 2328/2026, 2337/2026, 2342/2026, 2383/2026, 2951/2026, 12889/2024, 13627/2024, 13750/2024, 14349/2024, 3

PDP WP-4452-2022 ++ (Detagged matters).odt 14488/2024, 14490/2024, 14491/2024, 14492/2024, 14583/2024, 14729/2024, 14756/2024, 14757/2024, 14758/2024, 14759/2024, 14760/2024, 14761/2024, 14762/2024, 14764/2024, 14765/2024, 14767/2024, 14768/2024, 14769/2024, 14774/2024, 15233/2024, 15235/2024, 15236/2024, 15243/2024, 6468/2026, 6469/2026, 6471/2026, 6473/2026, 6474/2026, 6475/2026, 6476/2026, 6477/2026, 6478/2026, 6479/2026, 6480/2026, 6481/2026, 6482/2026, 6484/2026, 6485/2026, 6486/2026, WPST NOS. 11819/2026, 12684/2026, 12927/2026, 13106/2026, 13107/2026. NOB – WP/11169/2025, WP/4127/2025, WP/7611/2025, WP/7361/2025. … Mr. Govind Javeri for the Petitioner. Mr. Arun Jain a/w Mr. Avanish Patil for Petitioner. Mr. Jas Sanghavi with Mr Suyog Bhave, Mr. Vikas Poojary and Ms. Riya Khaitan i/by PDS Legal for Petitioners. Mr. Sham V. Walve a/w Bhavik Chheda i/by India Law Alliance for the Petitioners. Mr. Sham V. Walve a/w Bhavik Chheda a/w Tarang Mehta for Petitioners. Mr. Sham V. Walve a/w Bhavik Chheda i/by Sameer Dalal for Petitioners. Mr. Sagar S. Tilak for the Petitioners. Mr. Mahaveer Jain for the Petitioners. Mr. Naresh Jain with Mr. Mahaveer Jain with Mr. Bhavesh Bhatia with Mansvi Singh i/by Neha Anchlia for Petitioners. Mr. Pravin Patil, Mr. Govind Javeri a/w Tanmay Phadke for the Petitioners. Mr. Yatin Malvankar for the Petitioner. Mr. Yatin Malvankar a/w Mr. Kapil Hirani for the Petitioners. Mr. Kalpesh Turalkar for the Petitioner, Ms. Vasanti B. Patel for Petitioner. Mr. Dharmesh Shah a/w Mr. Dhaval Shah a/w Ms. Mitali Parekh, Advocate for Petitioner. Mr. Naresh Jain with Mr. Mahaveer Jain with Mr. Bhavesh Bhatia with Mansvi Singh i/by Mahaveer Jain for Petitioner. Mr. Nishit Gandhi for Petitioner. Mr. Tarang Mehta i/by Mint and Confreres for the Petitioner. Mr. Rahul Hakani a/w Mr. Vishesh Srivastav a/w Mr. Adnan Sarang a/w Mr. Anubhav Singh for the Petitioner. Ms. Rutuja N. Pawar with Hetal Laghare, Bhavit Gabada and Tejaj Mhatre for the Petitioners. Adv. Gunjan Kakad i/by Mr. Shailendra Kanetkar for the Petitioners. Mr. Niraj Seth, Ms. Gunjan Kakad,Mr. Balasaheb Yewale Vasikar for the Petitioner. Ms. Sushma Nagaraj, Mr. Subir Kumar, Ms. Krithika Anand, Mr. Abhinav 4

PDP WP-4452-2022 ++ (Detagged matters).odt Paliskar and Ms. Ashita Aggarwal for the Respondent/Revenue. Ms. Swapna Vaibhav Gokhale for Respondent. Mr. Akhileshwar Sharma for Respondents. Mr. Vikas T. Khanchandani, Advocate for Respondent/Revenue. Mr. Ashok N. Kotangle Advocate for Respondent. Mr. N.C. Ranganayakulu, Advocate for Respondent/Revenue. ….. CORAM : RAVINDRA V. GHUGE, ACJ. & GAUTAM A. ANKHAD, J.

DATE : 30th JULY, 2026. P.C. :

1.

In all these matters, the learned Advocates for the Petitioners submit, on instructions, that in none of these matters, the Petitioners intend to question the legality of the Finance Act, 2026 vide which the amendment was introduced as Section 147A. They submit that all these matters contain other grounds which can be canvassed before the Court as per the Roster Assignment. Presently, all these matters would lie before the Division Bench headed by Hon’ble Shri Justice B. P. Colabawalla. 2. All these learned Advocates, therefore, submit that these matters be de-tagged from the group of Income Tax cases which have been specifically listed before this Court under the administrative orders of the Chief Justice, and be placed before the present Roster Assignment Court. 5

PDP WP-4452-2022 ++ (Detagged matters).odt 3. We, therefore, direct that all these matters be de-tagged from the group of cases which are on Board today and which were on Board on 20th July, 2026 and shall be placed before the present Roster Assignment Court Bench headed by Hon’ble Shri Justice B. P. Colabawalla. [GAUTAM A. ANKHAD, J.] [RAVINDRA V. GHUGE, ACJ.] 6 PRAVIN DASHARATH PANDIT Digitally signed by PRAVIN DASHARATH PANDIT Date: 2026.08.07 15:16:05 +0530

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