RAMESH BRIJMOHAN POKHRIYAL vs. THE ASSESSMENT UNIT , INCOME TAX DEPT. NAFAC, MINISTRY OF FINANCE AND ORS

PDF · subscribers

WP/7486/2025HC BombayHCBM01023608202524 March 2026Bench: HON'BLE SHRI JUSTICE B.P. COLABAWALLA,HON'BLE SHRI JUSTICE FIRDOSH PHIROZE POONIWALLA3 pages

AI SummaryWithdrawn

What did the High Court hold?

The High Court allowed the petitioner to withdraw the Writ Petition. The Court granted the petitioner liberty to challenge the Assessment Order by availing of appellate proceedings available under the Income Tax Act, 1961. The Court further directed that if the petitioner files an appeal within four weeks from the date of the order, the appeal shall be entertained on its merits without the issue of limitation being raised. Any delay in filing the appeal within this four-week period is condoned. Since the Writ Petition was disposed of as withdrawn, the Interim Application, which sought an amendment to the petition, was also disposed of as nothing survived. No order as to costs was made.

What were the facts?

The petitioner, Mr. Ramesh B. Pokhriyal, filed a Writ Petition (WP) No. 7486 of 2025 before the Bombay High Court, along with Interim Application (IA) No. 38691 of 2025. The respondents were the Assessment Unit and others. The proceedings were taken up with the consent of the parties. After some hearing, the Court indicated it was not inclined to entertain the writ petition. The learned counsel for the petitioner then sought permission to withdraw the writ petition, with liberty to challenge the Assessment Order through available appellate proceedings under the Income Tax Act, 1961. The Court granted this liberty.

What were the issues?

1. Whether the petitioner should be permitted to withdraw the Writ Petition with liberty to pursue appellate remedies under the Income Tax Act, 1961? Assessee's Contention: The petitioner's counsel sought to withdraw the writ petition with liberty to challenge the Assessment Order by availing of appellate proceedings under the Income Tax Act, 1961. Revenue's Contention: The judgment does not record any specific contention from the revenue regarding the withdrawal of the writ petition. However, the revenue was represented by counsel and consented to the matter being taken on board.

AI-generated summary — verify with the full judgment below

7.ia.38691.25.wp.7486.25.doc

IN THE HIGH COURT OF JUDICATURE AT BOMBAY CIVIL APPELLATE JURISDICTION WRIT PETITION NO. 7486 OF 2025 WITH INTERIM APPLICATION NO.38691 OF 2025 IN WRIT PETITION NO. 7486 OF 2025 Mr. Ramesh B. Pokhriyal .. Petitioner/Applicant Versus The Assessment Unit & Ors .. Respondents Mr. Mayuresh Lagu i/b Sagar Patil, Advocates for the Petitioner/Applicant. Mr. Akhileshwar Sharma, Advocates for the Respondents / Revenue.

CORAM: B. P. COLABAWALLA & FIRDOSH P. POONIWALLA, JJ. DATE: MARCH 24, 2026 P. C. 1. The above Writ Petition is not on Board. With the consent of the parties taken on Board. 2. After the above Writ Petition was heard for some time, and we are not inclined to entertain it, the learned counsel appearing on behalf of the Petitioner sought leave to withdraw the above Writ Petition with liberty to Page 1 of 3 MARCH 24, 2026 Aswale ANJALI TUSHAR ASWALE Digitally signed by ANJALI TUSHAR ASWALE Date: 2026.03.26 13:52:04 +0530

7.ia.38691.25.wp.7486.25.doc

challenge the Assessment Order by availing of Appellate Proceedings available under the Income Tax Act, 1961. 3. In view of the aforesaid statement, the above Writ Petition is dismissed as withdrawn with liberty as prayed. 4. We direct that if the Appeal is filed by the Petitioner within a period of four weeks from today, the Appeal of the Petitioner shall be entertained on merits without raising the issue of limitation. In other words, if the Appeal is filed within four weeks from today, the delay in filing the aforesaid Appeal, if any, is hereby condoned. 5. With these observations, the above Writ Petition is dismissed as withdrawn. No order as to costs. 6. Since the above Interim Application was seeking an amendment to the Petition, and we have disposed of the Writ Petition itself, nothing survives in the above Interim Application and the same is disposed of accordingly. Page 2 of 3 MARCH 24, 2026 Aswale

7.ia.38691.25.wp.7486.25.doc

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 3 of 3 MARCH 24, 2026 Aswale

Latest GST High Court judgments

Search GST case law →