RAJESH NARAYAN PAWAR vs. INCOME TAX OFFICER WARD 14(1) AND ORS

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WP/2939/2026HC BombayHCBM01007510202611 March 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 held that in light of the petitioner's statement and instructions to withdraw the Writ Petition, the petition was dismissed as withdrawn. The court explicitly clarified that it had not examined the merits of the matter, and any contentions raised in the Writ Petition would be considered by the ITAT when the petitioner files their appeal. The Interim Application filed in the Writ Petition was also disposed of as nothing survived in it due to the withdrawal of the main petition. No order as to costs was made.

What were the facts?

The petitioner, Rajesh Narayan Pawar, filed a Writ Petition before the Bombay High Court challenging an order or action by the Income Tax Officer Ward 14(1), Pune, and others. The assessment year(s) are not specified. The petitioner's counsel informed the court that they had instructions to withdraw the Writ Petition. This decision was made because the Commissioner of Income Tax (Appeals) had already passed an order against the petitioner, which the petitioner intended to challenge by filing an appeal before the Income Tax Appellate Tribunal (ITAT). The High Court noted that it had not examined the merits of the matter.

What were the issues?

The primary issue was whether the Writ Petition should be dismissed as withdrawn. The petitioner's counsel argued that they had instructions to withdraw the petition. The revenue's contentions are not recorded in the judgment. The court was not asked to decide any substantive legal or factual questions regarding the income tax assessment itself, but rather the procedural matter of the withdrawal of the writ petition.

AI-generated summary — verify with the full judgment below

sr.23-wp-2939-2026.doc

IN THE HIGH COURT OF JUDICATURE AT BOMBAY CIVIL APPELLATE JURISDICTION WRIT PETITION NO. 2939 OF 2026 Rajesh Narayan Pawar .. Petitioner Versus Income Tax Officer Ward 14(1), Pune & Ors. .. Respondents Adv. Venkatesh Shinde for the Petitioner. Adv. Akhileshwar Sharma for the Respondents/Revenue.

CORAM: B. P. COLABAWALLA & FIRDOSH P. POONIWALLA, JJ. DATE: MARCH 11, 2026 P. C. 1. The learned counsel appearing on behalf of the Petitioner, submitted that he has instructions to withdraw the above Writ Petition in light of the fact that the CIT (Appeals) has already passed an Order against the Petitioner, which the Petitioner wants to challenge by filing an Appeal before the ITAT. In view of the aforesaid statement, the above Writ Petition is dismissed as withdrawn. No order as to costs. Page 1 of 2 MARCH 11, 2026 Mansi shelke TRUSHA TUSHAR MOHITE Digitally signed by TRUSHA TUSHAR MOHITE Date: 2026.03.12 17:31:20 +0530

sr.23-wp-2939-2026.doc

We clarify that we have not examined the merits of the matter, one way or the other, and the merits of the matter shall be considered by the ITAT, including all contentions raised in the present Writ Petition. 3.

In the light of the withdrawal of the Writ Petition, nothing survives in the Interim Application filed therein and the same is disposed of accordingly. 4. 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 MARCH 11, 2026 Mansi shelke

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