TANUSHREE DAGA vs. THE INCOME TAX OFFICER ASSESSMENT UNIT INCOME TAX DEPT AND ANR

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WP/2742/2026HC BombayHCBM01007520202625 February 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 of Judicature at Bombay, in its Civil Appellate Jurisdiction, considered the statement made by the petitioner's advocate. The Court noted that the advocate had instructions to withdraw the Writ Petition due to the correct jurisdiction lying with the Nagpur Bench. Consequently, the Court dismissed the Writ Petition as withdrawn. The Court also granted the petitioner the liberty to file the petition afresh before the Nagpur Bench, as prayed. No order as to costs was made. The specific findings on the merits of the original challenge are not applicable as the petition was withdrawn.

What were the facts?

The petitioner, Tanushree Daga, filed a Writ Petition before the Bombay High Court challenging an order or action by the Income Tax Officer, Assessment Unit, Income Tax Department. The assessment year(s) are not specified. The procedural history indicates that the petitioner's advocate, on instructions, sought to withdraw the petition. The reason for withdrawal was that the jurisdiction for the matter properly lies with the Nagpur Bench of the High Court. The petitioner requested liberty to file the petition afresh before the Nagpur Bench.

What were the issues?

1. Whether the Bombay High Court has the correct jurisdiction to hear the Writ Petition concerning the petitioner, Tanushree Daga, and the Income Tax Officer, Assessment Unit. (Question of jurisdiction) Contentions: Assessee: The learned advocate for the petitioner stated that the jurisdiction would lie in Nagpur and sought leave to withdraw the petition with liberty to file afresh before the Nagpur Bench. Revenue: No arguments were recorded for the revenue.

AI-generated summary — verify with the full judgment below

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IN THE HIGH COURT OF JUDICATURE AT BOMBAY CIVIL APPELLATE JURISDICTION WRIT PETITION NO.2742 OF 2026 Tanushree Daga .. Petitioner Versus The Income Tax Officer, Assessment Unit Income Tax Dept. And Anr. .. Respondents Mr.Ashish Vernekar i/b Ms.Sharmishtha Patil, Advocate for the Petitioner.

CORAM: B. P. COLABAWALLA & FIRDOSH P. POONIWALLA, JJ. DATE: FEBRUARY 25, 2026 P. C. 1. The learned Advocate appearing on behalf of the Petitioner states that he has instructions to withdraw the above Writ Petition because the jurisdiction would lie in Nagpur. He therefore, seeks leave to withdraw the above Writ Petition with liberty to file afresh before the Nagpur Bench of this Court. Page 1 of 2 FEBRUARY 25, 2026 Mohite TRUSHA TUSHAR MOHITE Digitally signed by TRUSHA TUSHAR MOHITE Date: 2026.02.26 15:27:01 +0530

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In view of the aforesaid statement, the above Writ Petition is dismissed as withdrawn with liberty as prayed. There shall be no order as to costs.

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 FEBRUARY 25, 2026 Mohite

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