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585 orders · Page 3 of 12
The High Court held that all the listed Writ Petitions and Civil Applications are required to be transferred to the Principal Seat of the High Court. This decision is in compliance with the judgment delivered by the Hon’ble Supreme Court of India on April 10, 2026, in the case of Income Tax Officer, Ward 2(1), Chandigarh vs. Tej Pratap Singh, along with connected Special Leave Petitions, and subsequent orders passed by the Principal Seat. The Court directed the Registry to transfer all these matters to the Principal Seat. Furthermore, the Court considered the Civil Applications seeking amendment of the Writ Petitions due to subsequent events. For the reasons stated in these applications, the Civil Applications were allowed in terms of prayer clauses 'B' and 'C', directing that necessary amendments be carried out within four weeks of the matters being received at the Principal Seat. No specific issue was left undecided; the court addressed the transfer and the amendments.
The High Court held that all the listed Writ Petitions and Civil Applications were required to be transferred to the Principal Seat of the High Court. This decision was made in compliance with the judgment of the Hon'ble Supreme Court of India dated April 10, 2026, in the case of Income Tax Officer, Ward 2(1), Chandigarh vs. Tej Pratap Singh, along with connected Special Leave Petitions. The court also addressed the Civil Applications seeking amendments to the Writ Petitions. For the reasons stated in the Civil Applications, the court allowed them in terms of prayer clauses 'B' and 'C', directing that necessary amendments be carried out within four weeks of the matters being received at the Principal Seat. The court did not decide on the merits of the underlying tax disputes, as the primary focus was on procedural transfer and amendment.
The High Court held that all the listed Writ Petitions, along with certain other Writ Petitions that were not on the board but were mentioned and taken up, are required to be transferred to the Principal Seat. This decision is in compliance with the judgment delivered by the Hon'ble Supreme Court of India on April 10, 2026, in Income Tax Officer, Ward 2(1), Chandigarh vs. Tej Pratap Singh. The Court directed the Registry to transfer all these matters to the Principal Seat. Furthermore, the Civil Applications filed by the applicants seeking amendment in the Writ Petitions by virtue of subsequent events were allowed in terms of their prayer clauses 'B' and 'C'. The necessary amendments are to be carried out within four weeks from the date the matters are received at the Principal Seat. No specific issue was left undecided.
The High Court held that all the listed Writ Petitions and Civil Applications were required to be transferred to the Principal Seat of the Bombay High Court, in compliance with the Supreme Court's directive in the case of Income Tax Officer, Ward 2(1), Chandigarh vs. Tej Pratap Singh and subsequent orders from the Principal Seat. The Court directed the Registry to effect this transfer. Additionally, the Court considered the Civil Applications seeking amendments to the Writ Petitions. For the reasons stated in these applications, the Court allowed them in terms of prayer clauses 'B' and 'C', granting permission for necessary amendments to be carried out within four weeks of the matters being received at the Principal Seat.
The High Court held that the petitioner's submission had merit. It was undisputed that the notice under Section 148 was issued on July 13, 2022, for Assessment Year 2015-16. The Court referred to paragraphs 19(e) and (f) of the Supreme Court's judgment in UOI v. Rajeev Bansal, which recorded the Revenue's concession that for AY 2015-16, all notices issued on or after April 1, 2021, would have to be dropped as they would not fall for completion during the period prescribed under TOLA. This concession was subsequently followed by the Supreme Court in Deepak Steel and Power Ltd. and was relied upon by the Supreme Court in dismissing the SLP in Asstt. CIT v. Nehal Ashit Shah. The High Court also noted its own decision in Verjinia Foods Limited, which followed the same principle. Therefore, the Court found that the Section 148 notice dated July 13, 2022, and all consequential orders, including the assessment order, notice of demand, penalty notices/orders, and recovery notices, were liable to be quashed and set aside. The Court explicitly stated that it had not expressed any opinion on other grounds raised in the petition.
The High Court held that all the listed Writ Petitions and Civil Applications were required to be transferred to the Principal Seat of the High Court of Judicature at Bombay. This direction was issued in compliance with the Supreme Court's judgment in Income Tax Officer, Ward 2(1), Chandigarh vs. Tej Pratap Singh and prior orders from the Principal Seat. The court also considered the Civil Applications filed by the applicants seeking amendment to their Writ Petitions due to subsequent events. For the reasons stated in these applications, the court allowed the Civil Applications in terms of prayer clauses 'B' and 'C'. The Registry was directed to carry out the necessary amendments within four weeks from the date the matters are received at the Principal Seat. The primary focus of the judgment was procedural, concerning the transfer of cases and allowing amendments, rather than a decision on the merits of the underlying tax disputes.
The High Court held that all the listed Writ Petitions and Civil Applications were required to be transferred to the Principal Seat. This decision was made in compliance with the judgment of the Supreme Court of India dated April 10, 2026, in the case of Income Tax Officer, Ward 2(1), Chandigarh vs. Tej Pratap Singh, and connected Special Leave Petitions. The Court directed the Registry to transfer all these matters to the Principal Seat. Additionally, the Civil Applications seeking amendment of the Writ Petitions were allowed in terms of their prayer clauses, with directions for necessary amendments to be carried out within four weeks of the matters being received at the Principal Seat. No specific tax provisions were adjudicated upon.
The High Court held that all the listed Writ Petitions and Civil Applications were required to be transferred to the Principal Seat of the High Court. This decision was made in compliance with the Supreme Court's judgment in Income Tax Officer, Ward 2(1), Chandigarh vs. Tej Pratap Singh and subsequent orders from the Principal Seat. The Court directed the Registry to transfer all these matters accordingly. Regarding the Civil Applications seeking amendments, the Court allowed them in terms of prayer clauses 'B' and 'C', permitting necessary amendments to be carried out within four weeks of the matters being received at the Principal Seat. No specific tax-related issues were decided on merits.
The High Court held that all the listed Writ Petitions and connected Civil Applications were required to be transferred to the Principal Seat of the High Court. This decision was made in compliance with the judgment delivered by the Hon'ble Supreme Court of India on April 10, 2026, in the case of Income Tax Officer, Ward 2(1), Chandigarh vs. Tej Pratap Singh, along with connected Special Leave Petitions. The Court also directed the Registry to facilitate this transfer. Furthermore, the Civil Applications seeking amendments to the Writ Petitions due to subsequent events were allowed in terms of their prayer clauses 'B' and 'C', with necessary amendments to be carried out within four weeks of the matters being received at the Principal Seat. No issues were left undecided.
The High Court held that all the listed Writ Petitions and Civil Applications are required to be transferred to the Principal Seat of the High Court. This decision is in compliance with the judgment delivered by the Supreme Court of India on April 10, 2026, in the case of Income Tax Officer, Ward 2(1), Chandigarh vs. Tej Pratap Singh, and connected Special Leave Petitions. The Court directed the Registry to transfer all these matters to the Principal Seat. Furthermore, for the Civil Applications seeking amendment due to subsequent events, the Court allowed them in terms of prayer clauses 'B' and 'C', directing that necessary amendments be carried out within four weeks of the matters being received at the Principal Seat. No specific issues regarding the merits of the income tax assessments were decided.
The High Court directed the Registry to transfer all the listed Writ Petitions to the Principal Seat. This decision was made in compliance with the Supreme Court's judgment in Income Tax Officer, Ward 2(1), Chandigarh vs. Tej Pratap Singh and subsequent orders from the Principal Seat. The Court also allowed the Civil Applications seeking amendments to the Writ Petitions due to subsequent events, directing that the necessary amendments be carried out within four weeks of the matters being received at the Principal Seat. No specific substantive issues regarding income tax law were decided, as the judgment focused on procedural transfer and amendment of pleadings.
The High Court held that all the listed Writ Petitions and Civil Applications were required to be transferred to the Principal Seat. This decision was based on the compliance required with the Supreme Court's judgment dated April 10, 2026, and the orders of the Principal Seat. The Court directed the Registry to transfer all these matters to the Principal Seat. Regarding the Civil Applications seeking amendments, the High Court allowed them in terms of the prayer clauses 'B' and 'C', granting the applicants permission to carry out the necessary amendments within four weeks of the matters being received at the Principal Seat. No specific tax provisions were discussed or decided upon, as the matter primarily dealt with procedural transfer and amendment.
The High Court held that all the listed Writ Petitions and Civil Applications are required to be transferred to the Principal Seat of the High Court. This decision is in compliance with the judgment delivered by the Hon'ble Supreme Court of India on April 10, 2026, in the case of Income Tax Officer, Ward 2(1), Chandigarh vs. Tej Pratap Singh, along with connected Special Leave Petitions. The Court directed the Registry to transfer all these matters to the Principal Seat. Furthermore, the Civil Applications seeking amendment in the Writ Petitions by virtue of subsequent events were allowed in terms of their prayer clauses 'B' and 'C', with necessary amendments to be carried out within four weeks of the matters being received at the Principal Seat.
The High Court held that all the listed Writ Petitions and connected Civil Applications were required to be transferred to the Principal Seat of the High Court. This decision was made in compliance with the judgment delivered by the Hon'ble Supreme Court of India on April 10, 2026, in the case of Income Tax Officer, Ward 2(1), Chandigarh vs. Tej Pratap Singh, along with connected Special Leave Petitions. The court directed the Registry to transfer all these matters to the Principal Seat. Additionally, for the Civil Applications seeking amendment due to subsequent events, the court allowed them in terms of the prayer clauses 'B' and 'C', directing that necessary amendments be carried out within four weeks of the matters being received at the Principal Seat.
The High Court held that all the listed Writ Petitions and Civil Applications were required to be transferred to the Principal Seat of the Bombay High Court, in compliance with the Supreme Court's judgment and the orders of the Principal Seat. The Court directed the Registry to effect this transfer. Regarding the Civil Applications seeking amendments, the Court allowed them in terms of the prayer clauses 'B' and 'C', granting the applicants four weeks from the date of receipt at the Principal Seat to carry out the necessary amendments. No specific tax provisions were discussed as the matter was procedural.
The High Court held that all the listed Writ Petitions and Civil Applications were required to be transferred to the Principal Seat of the High Court. This decision was made in compliance with the judgment delivered by the Supreme Court of India on April 10, 2026, in the case of Income Tax Officer, Ward 2(1), Chandigarh vs. Tej Pratap Singh, along with connected Special Leave Petitions. The Court directed the Registry to transfer all these matters to the Principal Seat. Additionally, the Civil Applications seeking amendments to the Writ Petitions by virtue of subsequent events were allowed in terms of their prayer clauses 'B' and 'C', with a direction for necessary amendments to be carried out within four weeks of the matters being received at the Principal Seat. No specific issue regarding the merits of the tax cases themselves was decided.
The High Court held that all the listed Writ Petitions and Civil Applications were required to be transferred to the Principal Seat. This decision was made in compliance with the judgment of the Supreme Court in Income Tax Officer, Ward 2(1), Chandigarh vs. Tej Pratap Singh, and subsequent orders from the Principal Seat. The Court directed the Registry to transfer all these matters to the Principal Seat. Regarding the Civil Applications seeking amendments, the Court allowed them in terms of the prayer clauses, directing that necessary amendments be carried out within four weeks of the matters being received at the Principal Seat. No specific issues regarding the merits of the income tax assessments were decided.
The High Court held that all the listed Writ Petitions and Civil Applications were required to be transferred to the Principal Seat, in compliance with the Supreme Court's judgment in Income Tax Officer, Ward 2(1), Chandigarh vs. Tej Pratap Singh. The court directed the Registry to transfer all these matters to the Principal Seat. Regarding the Civil Applications, the court found the reasons stated therein to be valid and allowed them in terms of prayer clauses 'B' and 'C', permitting necessary amendments to be carried out within four weeks of the matters being received at the Principal Seat. No specific issues related to the Income Tax Act were decided on merits.
The High Court held that all the listed Writ Petitions and Civil Applications were required to be transferred to the Principal Seat of the Bombay High Court. This decision was made in compliance with the judgment of the Supreme Court of India dated April 10, 2026, in the case of Income Tax Officer, Ward 2(1), Chandigarh vs. Tej Pratap Singh, and connected Special Leave Petitions. The Registry was explicitly directed to effectuate this transfer. Furthermore, the Court considered the Civil Applications seeking amendment of the Writ Petitions due to subsequent events. These applications were allowed in terms of their prayer clauses, with a direction for necessary amendments to be carried out within four weeks of the matters being received at the Principal Seat. The judgment did not delve into the merits of the individual Writ Petitions or the substantive tax disputes.
The High Court held that the writ petitions were to be dismissed for non-prosecution. The Court noted that the Petitioners and their Advocates had not taken any steps to circulate the Petitions after February 8, 2021, and that no one appeared for the Petitioners when the matter was called out for hearing. The Court concluded that the Petitioners appeared to be not interested in pursuing the Petitions. Consequently, both petitions were dismissed on this procedural ground, without delving into any substantive legal issues.
The High Court held that all the listed Writ Petitions and Civil Applications were required to be transferred to the Principal Seat. This decision was made in compliance with the Supreme Court's judgment in Income Tax Officer, Ward 2(1), Chandigarh (supra) and prior directions from the Principal Seat. The Court directed the Registry to transfer all these matters accordingly. Regarding the Civil Applications seeking amendments, the Court allowed them in terms of the prayer clauses 'B' and 'C', granting four weeks from the date of receipt at the Principal Seat for the necessary amendments to be carried out. No specific issues regarding the merits of the income tax assessments were decided.
The High Court held that the writ petitions were to be dismissed for non-prosecution. The Court noted that the Petitioners and their Advocates had not taken any steps to circulate the Petitions after February 8, 2021, and that no one appeared for the Petitioners when the matter was called out for hearing. The Court concluded that the Petitioners appeared to be not interested in pursuing the Petitions. Consequently, both petitions were dismissed on this procedural ground, without delving into any substantive legal issues.
The High Court directed the Registry to transfer all the listed Writ Petitions and Civil Applications to the Principal Seat. This decision was made in compliance with the Supreme Court's judgment in the case of Income Tax Officer, Ward 2(1), Chandigarh vs. Tej Pratap Singh. The Court also addressed the Civil Applications seeking amendments to the Writ Petitions. For the reasons stated in these applications, the Court allowed them in terms of prayer clauses 'B' and 'C', directing that necessary amendments be carried out within four weeks of the matters being received at the Principal Seat. No specific substantive issues regarding income tax assessment were decided, as the matter was procedural.
The High Court held that all the listed Writ Petitions and Civil Applications were required to be transferred to the Principal Seat of the High Court. This decision was made in compliance with the judgment of the Hon'ble Supreme Court of India dated April 10, 2026, in the case of Income Tax Officer, Ward 2(1), Chandigarh vs. Tej Pratap Singh, along with connected Special Leave Petitions. The court also addressed the Civil Applications seeking amendments to the Writ Petitions. For the reasons stated in the Civil Applications, the court allowed them in terms of prayer clauses 'B' and 'C', directing that necessary amendments be carried out within four weeks of the matters being received at the Principal Seat. The court did not decide on the merits of the underlying tax disputes, as the primary focus was on procedural transfer and amendment.
The High Court held that all the listed Writ Petitions and Civil Applications were required to be transferred to the Principal Seat of the High Court. This decision was made in compliance with the judgment of the Hon'ble Supreme Court of India dated April 10, 2026, in the case of Income Tax Officer, Ward 2(1), Chandigarh vs. Tej Pratap Singh, along with connected Special Leave Petitions. The court also addressed the Civil Applications seeking amendments to the Writ Petitions. For the reasons stated in the Civil Applications, the court allowed them in terms of prayer clauses 'B' and 'C', directing that necessary amendments be carried out within four weeks of the matters being received at the Principal Seat. The court did not decide on the merits of the underlying tax disputes, as the primary focus was on procedural transfer and amendment.
The High Court held that all the listed Writ Petitions and Civil Applications are required to be transferred to the Principal Seat. This decision is based on compliance with the judgment delivered by the Supreme Court of India on April 10, 2026, in the case of Income Tax Officer, Ward 2(1), Chandigarh vs. Tej Pratap Singh, along with connected Special Leave Petitions. The Court also directed the Registry to transfer all these matters to the Principal Seat. Furthermore, the Civil Applications seeking amendment in the Writ Petitions by virtue of subsequent events were allowed in terms of their prayer clauses 'B' and 'C', with necessary amendments to be carried out within four weeks of the matters being received at the Principal Seat.
The High Court held that all the listed Writ Petitions and Civil Applications were to be transferred to the Principal Seat of the High Court. This decision was made in compliance with the judgment of the Supreme Court of India dated April 10, 2026, and previous orders of the Principal Seat. The Court directed the Registry to facilitate this transfer. Additionally, the Court considered the Civil Applications seeking amendments to the Writ Petitions based on subsequent events. For the reasons stated in these applications, the Court allowed them in terms of prayer clauses 'B' and 'C', granting permission for necessary amendments to be carried out within four weeks of the matters being received at the Principal Seat.
The High Court held that all the listed Writ Petitions and Civil Applications were required to be transferred to the Principal Seat of the High Court. This decision was based on the compliance with the judgment delivered by the Hon'ble Supreme Court of India on April 10, 2026, in Income Tax Officer, Ward 2(1), Chandigarh vs. Tej Pratap Singh, along with connected Special Leave Petitions. The Court also allowed the Civil Applications seeking amendments to the Writ Petitions by virtue of subsequent events, in terms of the prayer clauses 'B' and 'C'. The Registry was directed to carry out the necessary amendments within four weeks of the matters being received at the Principal Seat.
The High Court held that all the listed Writ Petitions and Civil Applications were to be transferred to the Principal Seat of the Bombay High Court. This decision was made in compliance with the judgment delivered by the Hon'ble Supreme Court of India on April 10, 2026, in the case of Income Tax Officer, Ward 2(1), Chandigarh vs. Tej Pratap Singh, along with connected Special Leave Petitions. The Court directed the Registry to effectuate this transfer. Furthermore, the Civil Applications seeking amendments to the Writ Petitions due to subsequent events were allowed in terms of their prayer clauses, with a direction for necessary amendments to be carried out within four weeks of the matters being received at the Principal Seat.
The High Court held that all the listed Writ Petitions and Civil Applications are required to be transferred to the Principal Seat of the High Court. This decision was made in compliance with the judgment of the Supreme Court of India dated April 10, 2026, in the case of Income Tax Officer, Ward 2(1), Chandigarh. The court directed the Registry to transfer all these matters to the Principal Seat. Furthermore, the Civil Applications seeking amendment to the Writ Petitions due to subsequent events were allowed in terms of their prayer clauses. The court specified that the necessary amendments should be carried out within four weeks from the date the matters are received at the Principal Seat. No specific issues regarding the merits of the tax assessments were decided, as the focus was on the procedural transfer of cases.
The High Court held that all the listed Writ Petitions and Civil Applications were required to be transferred to the Principal Seat of the Bombay High Court. This decision was made in compliance with the judgment of the Supreme Court of India dated April 10, 2026, in the case of Income Tax Officer, Ward 2(1), Chandigarh vs. Tej Pratap Singh, and also in line with orders previously passed by the Principal Seat. The Court directed the Registry to effect this transfer. Furthermore, the Court considered the Civil Applications filed by the applicants seeking amendment of their respective Writ Petitions due to subsequent events. For the reasons stated in these applications, the Court allowed them in terms of prayer clauses 'B' and 'C', directing that necessary amendments be carried out within four weeks of the matters being received at the Principal Seat. No specific issues regarding the merits of the income tax assessments were decided, as the focus was on procedural transfer and amendment.
The High Court held that all the listed Writ Petitions and Civil Applications were required to be transferred to the Principal Seat. This decision was based on the compliance with the Supreme Court's judgment in Income Tax Officer, Ward 2(1), Chandigarh vs. Tej Pratap Singh and prior directions from the Principal Seat. The Court also allowed the Civil Applications seeking amendment to the Writ Petitions, permitting the applicants to carry out the necessary amendments within four weeks of the matters being received at the Principal Seat. The judgment does not record any undecided issues.
The High Court held that all the listed Writ Petitions and connected Civil Applications were required to be transferred to the Principal Seat of the High Court. This decision was made in compliance with the judgment of the Supreme Court of India in Income Tax Officer, Ward 2(1), Chandigarh vs. Tej Pratap Singh and connected matters, and also in line with orders passed by the Principal Seat of the High Court. The Court directed the Registry to transfer all these matters to the Principal Seat. Furthermore, the Court considered the Civil Applications filed by the applicants seeking amendment in their respective Writ Petitions due to subsequent events. For the reasons stated in these applications, the Court allowed the Civil Applications in terms of prayer clauses 'B' and 'C', directing that the necessary amendments be carried out within four weeks from the date the matters are received at the Principal Seat.
The High Court held that all the listed Writ Petitions and Civil Applications were required to be transferred to the Principal Seat of the High Court. This decision was made in compliance with the judgment delivered by the Hon'ble Supreme Court of India on April 10, 2026, in the case of Income Tax Officer, Ward 2(1), Chandigarh vs. Tej Pratap Singh, along with connected Special Leave Petitions. The Court directed the Registry to effectuate the transfer of all these matters to the Principal Seat. Furthermore, for the Civil Applications seeking amendments due to subsequent events, the Court allowed them in terms of the prayer clauses 'B' and 'C', directing that the necessary amendments be carried out within four weeks of the matters being received at the Principal Seat. No issues were left undecided.
The High Court held that all the listed Writ Petitions and Civil Applications are required to be transferred to the Principal Seat. This decision was based on the compliance with the Supreme Court's judgment in Income Tax Officer, Ward 2(1), Chandigarh (supra) and the existing orders from the Principal Seat. The Court directed the Registry to transfer all these matters to the Principal Seat. Regarding the Civil Applications seeking amendments, the Court allowed them in terms of the prayer clauses 'B' and 'C' for the reasons stated therein, directing that necessary amendments be carried out within four weeks of the matters being received at the Principal Seat. No specific tax provisions were discussed or decided upon in this procedural order.
The High Court held that all the listed Writ Petitions and connected Civil Applications were required to be transferred to the Principal Seat of the High Court. This decision was made in compliance with the judgment delivered by the Hon'ble Supreme Court of India on April 10, 2026, in the case of Income Tax Officer, Ward 2(1), Chandigarh vs. Tej Pratap Singh, along with connected Special Leave Petitions. The Court also allowed the Civil Applications seeking amendment in the Writ Petitions by virtue of subsequent events, directing that the necessary amendments be carried out within four weeks from the date the matters are received at the Principal Seat. No specific issue regarding the merits of the income tax assessments was decided.
The High Court held that all the listed Writ Petitions and Civil Applications were required to be transferred to the Principal Seat of the High Court. This decision was made in compliance with the Supreme Court's judgment in Income Tax Officer, Ward 2(1), Chandigarh (supra) and existing orders from the Principal Seat. The Court directed the Registry to facilitate this transfer. Furthermore, the Civil Applications seeking amendments to the Writ Petitions were allowed in terms of their prayer clauses, with directions for the necessary amendments to be carried out within four weeks of the matters being received at the Principal Seat. No specific tax provisions were discussed or decided upon in this procedural order.
The High Court held that all the listed Writ Petitions and Civil Applications were required to be transferred to the Principal Seat of the High Court. This decision was made in compliance with the judgment delivered by the Supreme Court of India on April 10, 2026, in the case of Income Tax Officer, Ward 2(1), Chandigarh vs. Tej Pratap Singh, along with connected Special Leave Petitions. The Court directed the Registry to effectuate this transfer. Furthermore, the Civil Applications seeking amendment to the Writ Petitions by virtue of subsequent events were allowed in terms of their prayer clauses. The Court stipulated that necessary amendments should be carried out within four weeks from the date the matters are received at the Principal Seat. No specific issues regarding the merits of the income tax assessments were decided.
The High Court held that all the listed Writ Petitions and Civil Applications were required to be transferred to the Principal Seat. This decision was made in compliance with the judgment of the Hon'ble Supreme Court of India dated April 10, 2026, in Income Tax Officer, Ward 2(1), Chandigarh vs. Tej Pratap Singh, along with connected Special Leave Petitions. The Court directed the Registry to transfer all these matters to the Principal Seat. Furthermore, the Civil Applications seeking amendments to the Writ Petitions by virtue of subsequent events were allowed in terms of their prayer clauses, with directions for necessary amendments to be carried out within four weeks of the matters being received at the Principal Seat. No issues were left undecided.
The High Court held that all the listed Writ Petitions and Civil Applications are required to be transferred to the Principal Seat of the High Court. This decision is in compliance with the judgment delivered by the Hon’ble Supreme Court of India on April 10, 2026, in the case of Income Tax Officer, Ward 2(1), Chandigarh vs. Tej Pratap Singh, along with connected Special Leave Petitions. The Court directed the Registry to transfer all these matters to the Principal Seat. Additionally, for the Civil Applications seeking amendment due to subsequent events, the Court allowed them in terms of the prayer clauses 'B' and 'C', directing that necessary amendments be carried out within four weeks of the matters being received at the Principal Seat.
The High Court held that all the listed Writ Petitions and connected Civil Applications are to be transferred to the Principal Seat of the High Court. This decision is in compliance with the judgment delivered by the Hon'ble Supreme Court of India on April 10, 2026, in Income Tax Officer, Ward 2(1), Chandigarh vs. Tej Pratap Singh, along with connected Special Leave Petitions. The Court also noted that certain Writ Petitions, which were not initially on the board, were taken up and are also to be transferred to the Principal Seat. Furthermore, the Civil Applications seeking amendment in the Writ Petitions by virtue of subsequent events were allowed in terms of their prayer clauses 'B' and 'C'. The Registry was directed to carry out the necessary amendments within four weeks from the date the matters are received at the Principal Seat.
The High Court held that all the listed Writ Petitions and connected Civil Applications were required to be transferred to the Principal Seat of the High Court. This decision was made in compliance with the judgment delivered by the Supreme Court of India on April 10, 2026, in the case of Income Tax Officer, Ward 2(1), Chandigarh vs. Tej Pratap Singh, along with connected Special Leave Petitions. The Court directed the Registry to transfer all these matters to the Principal Seat. Additionally, the Court allowed the Civil Applications seeking amendment in the Writ Petitions by virtue of subsequent events, directing that necessary amendments be carried out within four weeks of the matters being received at the Principal Seat.
The High Court held that all the listed Writ Petitions and Civil Applications were required to be transferred to the Principal Seat. This decision was made in compliance with the judgment delivered by the Supreme Court of India on April 10, 2026, in the case of Income Tax Officer, Ward 2(1), Chandigarh vs. Tej Pratap Singh, along with connected Special Leave Petitions. The Court directed the Registry to transfer all these matters to the Principal Seat. Additionally, the Civil Applications seeking amendment in the Writ Petitions by virtue of subsequent events were allowed in terms of their prayer clauses 'B' and 'C', with necessary amendments to be carried out within four weeks of the matters being received at the Principal Seat. No specific issues regarding the merits of the income tax assessments were decided.
The High Court held that all the listed Writ Petitions and Civil Applications were to be transferred to the Principal Seat of the High Court. This decision was made in compliance with the Supreme Court's judgment in Income Tax Officer, Ward 2(1), Chandigarh vs. Tej Pratap Singh and prior orders from the Principal Seat. The Court directed the Registry to effectuate this transfer. Regarding the Civil Applications, the Court allowed them in terms of the prayer clauses 'B' and 'C', permitting amendments to the Writ Petitions based on subsequent events. The necessary amendments were to be carried out within four weeks of the matters being received at the Principal Seat.
The High Court held that all the listed Writ Petitions and Civil Applications were to be transferred to the Principal Seat of the High Court, as per the directions of the Supreme Court in Income Tax Officer, Ward 2(1), Chandigarh (supra) and the orders of the Principal Seat. The Court directed the Registry to effect this transfer. Regarding the Civil Applications seeking amendments, the Court allowed them in terms of the prayer clauses 'B' and 'C' for the reasons stated therein. The necessary amendments were to be carried out within four weeks of the matters being received at the Principal Seat. No specific substantive issues related to income tax assessment were decided in this order.
The High Court directed the Registry to transfer all the listed Writ Petitions and Civil Applications to the Principal Seat of the High Court. This decision was made in compliance with the judgment of the Hon'ble Supreme Court of India in Income Tax Officer, Ward 2(1), Chandigarh vs. Tej Pratap Singh, and subsequent orders from the Principal Seat. The court also allowed the Civil Applications seeking amendment in the Writ Petitions by virtue of subsequent events, directing that the necessary amendments be carried out within four weeks of the matters being received at the Principal Seat. The operative direction is solely procedural, concerning the venue of further proceedings.
The High Court held that all the listed Writ Petitions and connected Civil Applications were required to be transferred to the Principal Seat of the High Court. This decision was made in compliance with the judgment delivered by the Hon'ble Supreme Court of India on April 10, 2026, in the case of Income Tax Officer, Ward 2(1), Chandigarh vs. Tej Pratap Singh, along with connected Special Leave Petitions. The Court directed the Registry to effect the transfer of all these matters to the Principal Seat. Additionally, the Civil Applications seeking amendments to the Writ Petitions due to subsequent events were allowed in terms of their prayer clauses, with directions for necessary amendments to be carried out within four weeks of the matters being received at the Principal Seat.
The High Court held that all the listed Writ Petitions and Civil Applications were required to be transferred to the Principal Seat of the High Court. This decision was made in compliance with the judgment delivered by the Hon'ble Supreme Court of India on April 10, 2026, in the case of Income Tax Officer, Ward 2(1), Chandigarh vs. Tej Pratap Singh, along with connected Special Leave Petitions. The court directed the Registry to transfer all these matters to the Principal Seat. Additionally, the Civil Applications seeking amendments to the Writ Petitions due to subsequent events were allowed in terms of their prayer clauses, with directions for necessary amendments to be carried out within four weeks of the matters being received at the Principal Seat.
The High Court held that all the listed Writ Petitions and Civil Applications were required to be transferred to the Principal Seat of the High Court. This decision was made in compliance with the judgment delivered by the Supreme Court of India on April 10, 2026, in the case of Income Tax Officer, Ward 2(1), Chandigarh vs. Tej Pratap Singh, along with connected Special Leave Petitions. The Court directed the Registry to transfer all these matters to the Principal Seat. Additionally, the Civil Applications seeking amendment in the Writ Petitions by virtue of subsequent events were allowed in terms of their prayer clauses 'B' and 'C', with directions for necessary amendments to be carried out within four weeks of the matters being received at the Principal Seat.
The High Court held that all the listed Writ Petitions and Civil Applications were to be transferred to the Principal Seat of the High Court. This decision was made in compliance with the Supreme Court of India's judgment dated April 10, 2026, in the case of Income Tax Officer, Ward 2(1), Chandigarh vs. Tej Pratap Singh, and subsequent orders from the Principal Seat. The Court directed the Registry to facilitate this transfer. Additionally, the Civil Applications seeking amendment to the Writ Petitions due to subsequent events were allowed in terms of their prayer clauses. The necessary amendments were to be carried out within four weeks of the matters being received at the Principal Seat. No specific issues regarding the merits of the tax cases were decided.