Bombay High Court Judgments — 2026

The High Court of Judicature at Bombay, Bench at Aurangabad, has not decided the merits of the challenge to Section 147-A of the Income Tax Act, 1961. Instead, the Court has issued procedural directions based on a Supreme Court judgment. The Court has directed that matters challenging the validity of Section 147-A are to be identified and transferred to the Principal Seat for final hearing, where a similar group of matters is scheduled for hearing on 31.08.2026. Petitioners are granted permission to amend their petitions to include the challenge to Section 147-A within one week. The Court has also made provisions for amendments to be carried out after the transfer of cases to the Principal Seat if necessary. No decision has been rendered on the core issue of the validity of Section 147-A itself; the focus is on facilitating the hearing of such challenges.

The High Court has not decided the substantive issue regarding the validity of Section 147-A of the Income Tax Act. Instead, the Court has issued procedural directions. It has ordered that all Writ Petitions challenging the validity of Section 147-A be transferred to the Principal Seat of the High Court. This is in compliance with a Supreme Court judgment and to facilitate a consolidated hearing of similar matters. Petitioners are permitted to amend their petitions to specifically challenge Section 147-A within one week. If amendments are not carried out before transfer, they can be done within one week after the transfer. The Court also noted that petitioners could file a Pursis if they did not wish for their matters to be transferred.

The High Court, in compliance with a Supreme Court judgment, has directed that all Writ Petitions challenging the validity of Section 147-A of the Income Tax Act be identified. The Court has permitted petitioners to amend their petitions to include this challenge within one week. Matters where such amendments are carried out are to be transferred to the Principal Seat for final hearing, as a similar group of cases is scheduled for hearing on 31.08.2026. The Court has also made provisions for amendments to be carried out after the transfer if not completed beforehand. The underlying principle is to consolidate and expedite the hearing of challenges to Section 147-A. No decision on the merits of the challenge to Section 147-A has been rendered in this excerpt; the focus is procedural.

The High Court, in compliance with a Supreme Court judgment, has directed that all Writ Petitions challenging the validity of Section 147-A of the Income Tax Act be identified. The Court has permitted petitioners to amend their petitions to include this challenge within one week. Matters where such amendments are carried out are to be transferred to the Principal Seat for final hearing, as a similar group of cases is scheduled for hearing on 31.08.2026. The Court has also made provisions for amendments to be carried out after the transfer if not completed beforehand. The underlying principle is to consolidate and expedite the hearing of challenges to Section 147-A. No decision on the merits of the challenge to Section 147-A has been rendered in this excerpt; the focus is procedural.

The High Court, in compliance with a Supreme Court judgment, has directed that all Writ Petitions challenging the validity of Section 147-A of the Income Tax Act be identified. The Court has permitted petitioners to amend their petitions to include this challenge within one week. Matters where such amendments are carried out are to be transferred to the Principal Seat for final hearing, as a similar group of cases is scheduled for hearing on 31.08.2026. The Court has also made provisions for amendments to be carried out after the transfer if not completed beforehand. The underlying principle is to consolidate and expedite the hearing of challenges to Section 147-A. No decision on the merits of the challenge to Section 147-A has been rendered in this excerpt; the focus is procedural.

The High Court, in compliance with a Supreme Court judgment, has directed that all Writ Petitions challenging the validity of Section 147-A of the Income Tax Act be identified. The Court has permitted petitioners to amend their petitions to include this challenge within one week. Matters where such amendments are carried out are to be transferred to the Principal Seat for final hearing, as a similar group of cases is scheduled for hearing on 31.08.2026. The Court has also made provisions for amendments to be carried out after the transfer if not completed beforehand. The underlying principle is to consolidate and expedite the hearing of challenges to Section 147-A. No decision on the merits of the challenge to Section 147-A has been rendered in this excerpt; the focus is procedural.

The High Court, in compliance with a Supreme Court judgment, has directed that all Writ Petitions challenging the validity of Section 147-A of the Income Tax Act be identified. The Court has permitted petitioners to amend their petitions to include this challenge within one week. Matters where such amendments are carried out are to be transferred to the Principal Seat for final hearing, as a similar group of cases is scheduled for hearing on 31.08.2026. The Court has also made provisions for amendments to be carried out after the transfer if not completed beforehand. The underlying principle is to consolidate and expedite the hearing of challenges to Section 147-A. No decision on the merits of the challenge to Section 147-A has been rendered in this excerpt; the focus is procedural.

The High Court, in compliance with a Supreme Court judgment, has directed that all Writ Petitions challenging the validity of Section 147-A of the Income Tax Act be identified. The Court has permitted petitioners to amend their petitions to include this challenge within one week. Matters where such amendments are carried out are to be transferred to the Principal Seat for final hearing, as a similar group of cases is scheduled for hearing on 31.08.2026. The Court has also made provisions for amendments to be carried out after the transfer if not completed beforehand. The underlying principle is to consolidate and expedite the hearing of challenges to Section 147-A. No decision on the merits of the challenge to Section 147-A has been rendered in this excerpt; the focus is procedural.

The High Court, in compliance with a Supreme Court judgment, has directed that all Writ Petitions challenging the validity of Section 147-A of the Income Tax Act be identified. The Court has permitted petitioners to amend their petitions to include this challenge within one week. Matters where such amendments are carried out are to be transferred to the Principal Seat for final hearing, as a similar group of cases is scheduled for hearing on 31.08.2026. The Court has also made provisions for amendments to be carried out after the transfer if not completed beforehand. The underlying principle is to consolidate and expedite the hearing of challenges to Section 147-A. No decision on the merits of the challenge to Section 147-A has been rendered in this excerpt; the focus is procedural.

The High Court, in compliance with a Supreme Court judgment, has directed that all Writ Petitions challenging the validity of Section 147-A of the Income Tax Act be identified. The Court has permitted petitioners to amend their petitions to include this challenge within one week. Matters where such amendments are carried out are to be transferred to the Principal Seat for final hearing, as a similar group of cases is scheduled for hearing on 31.08.2026. The Court has also made provisions for amendments to be carried out after the transfer if not completed beforehand. The underlying principle is to consolidate and expedite the hearing of challenges to Section 147-A. No decision on the merits of the challenge to Section 147-A has been rendered in this excerpt; the focus is procedural.

The High Court, in compliance with a Supreme Court judgment, has directed that all Writ Petitions challenging the validity of Section 147-A of the Income Tax Act be identified. The Court has permitted petitioners to amend their petitions to include this challenge within one week. Matters where such amendments are carried out are to be transferred to the Principal Seat for final hearing, as a similar group of cases is scheduled for hearing on 31.08.2026. The Court has also made provisions for amendments to be carried out after the transfer if not completed beforehand. The underlying principle is to consolidate and expedite the hearing of challenges to Section 147-A. No decision on the merits of the challenge to Section 147-A has been rendered in this excerpt; the focus is procedural.

The High Court, in compliance with a Supreme Court judgment, has directed that all Writ Petitions challenging the validity of Section 147-A of the Income Tax Act be identified. The Court has permitted petitioners to amend their petitions to include this challenge within one week. Matters where such amendments are carried out are to be transferred to the Principal Seat for final hearing, as a similar group of cases is scheduled for hearing on 31.08.2026. The Court has also made provisions for amendments to be carried out after the transfer if not completed beforehand. The underlying principle is to consolidate and expedite the hearing of challenges to Section 147-A. No decision on the merits of the challenge to Section 147-A has been rendered in this excerpt; the focus is procedural.

The High Court, in compliance with a Supreme Court judgment, has directed that all Writ Petitions challenging the validity of Section 147-A of the Income Tax Act be identified. The Court has permitted petitioners to amend their petitions to include this challenge within one week. Matters where such amendments are carried out are to be transferred to the Principal Seat for final hearing, as a similar group of cases is scheduled for hearing on 31.08.2026. The Court has also made provisions for amendments to be carried out after the transfer if not completed beforehand. The underlying principle is to consolidate and expedite the hearing of challenges to Section 147-A. No decision on the merits of the challenge to Section 147-A has been rendered in this excerpt; the focus is procedural.

The High Court, in compliance with a Supreme Court judgment, has directed that all Writ Petitions challenging the validity of Section 147-A of the Income Tax Act be identified. The Court has permitted petitioners to amend their petitions to include this challenge within one week. Matters where such amendments are carried out are to be transferred to the Principal Seat for final hearing, as a similar group of cases is scheduled for hearing on 31.08.2026. The Court has also made provisions for amendments to be carried out after the transfer if not completed beforehand. The underlying principle is to consolidate and expedite the hearing of challenges to Section 147-A. No decision on the merits of the challenge to Section 147-A has been rendered in this excerpt; the focus is procedural.

The High Court, in compliance with a Supreme Court judgment, has directed that all Writ Petitions challenging the validity of Section 147-A of the Income Tax Act be identified. The Court has permitted petitioners to amend their petitions to include this challenge within one week. Matters where such amendments are carried out are to be transferred to the Principal Seat for final hearing, as a similar group of cases is scheduled for hearing on 31.08.2026. The Court has also made provisions for amendments to be carried out after the transfer if not completed beforehand. The underlying principle is to consolidate and expedite the hearing of challenges to Section 147-A. No decision on the merits of the challenge to Section 147-A has been rendered in this excerpt; the focus is procedural.

The High Court, in compliance with a Supreme Court judgment, has directed that all Writ Petitions challenging the validity of Section 147-A of the Income Tax Act be identified. The Court has permitted petitioners to amend their petitions to include this challenge within one week. Matters where such amendments are carried out are to be transferred to the Principal Seat for final hearing, as a similar group of cases is scheduled for hearing on 31.08.2026. The Court has also made provisions for amendments to be carried out after the transfer if not completed beforehand. The underlying principle is to consolidate and expedite the hearing of challenges to Section 147-A. No decision on the merits of the challenge to Section 147-A has been rendered in this excerpt; the focus is procedural.

The High Court, in compliance with a Supreme Court judgment, has directed that all Writ Petitions challenging the validity of Section 147-A of the Income Tax Act be identified. The Court has permitted petitioners to amend their petitions to include this challenge within one week. Matters where such amendments are carried out are to be transferred to the Principal Seat for final hearing, as a similar group of cases is scheduled for hearing on 31.08.2026. The Court has also made provisions for amendments to be carried out after the transfer if not completed beforehand. The underlying principle is to consolidate and expedite the hearing of challenges to Section 147-A. No decision on the merits of the challenge to Section 147-A has been rendered in this excerpt; the focus is procedural.

The High Court, in compliance with a Supreme Court judgment, has directed that all Writ Petitions challenging the validity of Section 147-A of the Income Tax Act be identified. The Court has permitted petitioners to amend their petitions to include this challenge within one week. Matters where such amendments are carried out are to be transferred to the Principal Seat for final hearing, as a similar group of cases is scheduled for hearing on 31.08.2026. The Court has also made provisions for amendments to be carried out after the transfer if not completed beforehand. The underlying principle is to consolidate and expedite the hearing of challenges to Section 147-A. No decision on the merits of the challenge to Section 147-A has been rendered in this excerpt; the focus is procedural.

The High Court, in compliance with a Supreme Court judgment, has directed that all Writ Petitions challenging the validity of Section 147-A of the Income Tax Act be identified. The Court has permitted petitioners to amend their petitions to include this challenge within one week. Matters where such amendments are carried out are to be transferred to the Principal Seat for final hearing, as a similar group of cases is scheduled for hearing on 31.08.2026. The Court has also made provisions for amendments to be carried out after the transfer if not completed beforehand. The underlying principle is to consolidate and expedite the hearing of challenges to Section 147-A. No decision on the merits of the challenge to Section 147-A has been rendered in this excerpt; the focus is procedural.

The High Court, in compliance with a Supreme Court judgment, has directed that all Writ Petitions challenging the validity of Section 147-A of the Income Tax Act be identified. The Court has permitted petitioners to amend their petitions to include this challenge within one week. Matters where such amendments are carried out are to be transferred to the Principal Seat for final hearing, as a similar group of cases is scheduled for hearing on 31.08.2026. The Court has also made provisions for amendments to be carried out after the transfer if not completed beforehand. The underlying principle is to consolidate and expedite the hearing of challenges to Section 147-A. No decision on the merits of the challenge to Section 147-A has been rendered in this excerpt; the focus is procedural.

The High Court, in compliance with a Supreme Court judgment, has directed that all Writ Petitions challenging the validity of Section 147-A of the Income Tax Act be identified. The Court has permitted petitioners to amend their petitions to include this challenge within one week. Matters where such amendments are carried out are to be transferred to the Principal Seat for final hearing, as a similar group of cases is scheduled for hearing on 31.08.2026. The Court has also made provisions for amendments to be carried out after the transfer if not completed beforehand. The underlying principle is to consolidate and expedite the hearing of challenges to Section 147-A. No decision on the merits of the challenge to Section 147-A has been rendered in this excerpt; the focus is procedural.

The High Court, in compliance with a Supreme Court judgment, has directed that all Writ Petitions challenging the validity of Section 147-A of the Income Tax Act be identified. The Court has permitted petitioners to amend their petitions to include this challenge within one week. Matters where such amendments are carried out are to be transferred to the Principal Seat for final hearing, as a similar group of cases is scheduled for hearing on 31.08.2026. The Court has also made provisions for amendments to be carried out after the transfer if not completed beforehand. The underlying principle is to consolidate and expedite the hearing of challenges to Section 147-A. No decision on the merits of the challenge to Section 147-A has been rendered in this excerpt; the focus is procedural.

The High Court, in compliance with a Supreme Court judgment, has directed that all Writ Petitions challenging the validity of Section 147-A of the Income Tax Act be identified. The Court has permitted petitioners to amend their petitions to include this challenge within one week. Matters where such amendments are carried out are to be transferred to the Principal Seat for final hearing, as a similar group of cases is scheduled for hearing on 31.08.2026. The Court has also made provisions for amendments to be carried out after the transfer if not completed beforehand. The underlying principle is to consolidate and expedite the hearing of challenges to Section 147-A. No decision on the merits of the challenge to Section 147-A has been rendered in this excerpt; the focus is procedural.

The High Court, in compliance with a Supreme Court judgment, has directed that all Writ Petitions challenging the validity of Section 147-A of the Income Tax Act be identified. The Court has permitted petitioners to amend their petitions to include this challenge within one week. Matters where such amendments are carried out are to be transferred to the Principal Seat for final hearing, as a similar group of cases is scheduled for hearing on 31.08.2026. The Court has also made provisions for amendments to be carried out after the transfer if not completed beforehand. The underlying principle is to consolidate and expedite the hearing of challenges to Section 147-A. No decision on the merits of the challenge to Section 147-A has been rendered in this excerpt; the focus is procedural.

The High Court, in compliance with a Supreme Court judgment, has directed that all Writ Petitions challenging the validity of Section 147-A of the Income Tax Act be identified. The Court has permitted petitioners to amend their petitions to include this challenge within one week. Matters where such amendments are carried out are to be transferred to the Principal Seat for final hearing, as a similar group of cases is scheduled for hearing on 31.08.2026. The Court has also made provisions for amendments to be carried out after the transfer if not completed beforehand. The underlying principle is to consolidate and expedite the hearing of challenges to Section 147-A. No decision on the merits of the challenge to Section 147-A has been rendered in this excerpt; the focus is procedural.

The High Court, in compliance with a Supreme Court judgment, has directed that all Writ Petitions challenging the validity of Section 147-A of the Income Tax Act be identified. The Court has permitted petitioners to amend their petitions to include this challenge within one week. Matters where such amendments are carried out are to be transferred to the Principal Seat for final hearing, as a similar group of cases is scheduled for hearing on 31.08.2026. The Court has also made provisions for amendments to be carried out after the transfer if not completed beforehand. The underlying principle is to consolidate and expedite the hearing of challenges to Section 147-A. No decision on the merits of the challenge to Section 147-A has been rendered in this excerpt; the focus is procedural.

The High Court, in compliance with a Supreme Court judgment, has directed that all Writ Petitions challenging the validity of Section 147-A of the Income Tax Act be identified. The Court has permitted petitioners to amend their petitions to include this challenge within one week. Matters where such amendments are carried out are to be transferred to the Principal Seat for final hearing, as a similar group of cases is scheduled for hearing on 31.08.2026. The Court has also made provisions for amendments to be carried out after the transfer if not completed beforehand. The underlying principle is to consolidate and expedite the hearing of challenges to Section 147-A. No decision on the merits of the challenge to Section 147-A has been rendered in this excerpt; the focus is procedural.

The High Court, in compliance with a Supreme Court judgment, has directed that all Writ Petitions challenging the validity of Section 147-A of the Income Tax Act be identified. The Court has permitted petitioners to amend their petitions to include this challenge within one week. Matters where such amendments are carried out are to be transferred to the Principal Seat for final hearing, as a similar group of cases is scheduled for hearing on 31.08.2026. The Court has also made provisions for amendments to be carried out after the transfer if not completed beforehand. The underlying principle is to consolidate and expedite the hearing of challenges to Section 147-A. No decision on the merits of the challenge to Section 147-A has been rendered in this excerpt; the focus is procedural.

The High Court, in compliance with a Supreme Court judgment, has directed that all Writ Petitions challenging the validity of Section 147-A of the Income Tax Act be identified. The Court has permitted petitioners to amend their petitions to include this challenge within one week. Matters where such amendments are carried out are to be transferred to the Principal Seat for final hearing, as a similar group of cases is scheduled for hearing on 31.08.2026. The Court has also made provisions for amendments to be carried out after the transfer if not completed beforehand. The underlying principle is to consolidate and expedite the hearing of challenges to Section 147-A. No decision on the merits of the challenge to Section 147-A has been rendered in this excerpt; the focus is procedural.

The High Court, in compliance with a Supreme Court judgment, has directed that all Writ Petitions challenging the validity of Section 147-A of the Income Tax Act be identified. The Court has permitted petitioners to amend their petitions to include this challenge within one week. Matters where such amendments are carried out are to be transferred to the Principal Seat for final hearing, as a similar group of cases is scheduled for hearing on 31.08.2026. The Court has also made provisions for amendments to be carried out after the transfer if not completed beforehand. The underlying principle is to consolidate and expedite the hearing of challenges to Section 147-A. No decision on the merits of the challenge to Section 147-A has been rendered in this excerpt; the focus is procedural.

The High Court, in compliance with a Supreme Court judgment, has directed that all Writ Petitions challenging the validity of Section 147-A of the Income Tax Act be identified. The Court has permitted petitioners to amend their petitions to include this challenge within one week. Matters where such amendments are carried out are to be transferred to the Principal Seat for final hearing, as a similar group of cases is scheduled for hearing on 31.08.2026. The Court has also made provisions for amendments to be carried out after the transfer if not completed beforehand. The underlying principle is to consolidate and expedite the hearing of challenges to Section 147-A. No decision on the merits of the challenge to Section 147-A has been rendered in this excerpt; the focus is procedural.

The High Court, in compliance with a Supreme Court judgment, has directed that all Writ Petitions challenging the validity of Section 147-A of the Income Tax Act be identified. The Court has permitted petitioners to amend their petitions to include this challenge within one week. Matters where such amendments are carried out are to be transferred to the Principal Seat for final hearing, as a similar group of cases is scheduled for hearing on 31.08.2026. The Court has also made provisions for amendments to be carried out after the transfer if not completed beforehand. The underlying principle is to consolidate and expedite the hearing of challenges to Section 147-A. No decision on the merits of the challenge to Section 147-A has been rendered in this excerpt; the focus is procedural.

The High Court, in compliance with a Supreme Court judgment, has directed that all Writ Petitions challenging the validity of Section 147-A of the Income Tax Act be identified. The Court has permitted petitioners to amend their petitions to include this challenge within one week. Matters where such amendments are carried out are to be transferred to the Principal Seat for final hearing, as a similar group of cases is scheduled for hearing on 31.08.2026. The Court has also made provisions for amendments to be carried out after the transfer if not completed beforehand. The underlying principle is to consolidate and expedite the hearing of challenges to Section 147-A. No decision on the merits of the challenge to Section 147-A has been rendered in this excerpt; the focus is procedural.

The High Court, in compliance with a Supreme Court judgment, has directed that all Writ Petitions challenging the validity of Section 147-A of the Income Tax Act be identified. The Court has permitted petitioners to amend their petitions to include this challenge within one week. Matters where such amendments are carried out are to be transferred to the Principal Seat for final hearing, as a similar group of cases is scheduled for hearing on 31.08.2026. The Court has also made provisions for amendments to be carried out after the transfer if not completed beforehand. The underlying principle is to consolidate and expedite the hearing of challenges to Section 147-A. No decision on the merits of the challenge to Section 147-A has been rendered in this excerpt; the focus is procedural.

The High Court, in compliance with a Supreme Court judgment, has directed that all Writ Petitions challenging the validity of Section 147-A of the Income Tax Act be identified. The Court has permitted petitioners to amend their petitions to include this challenge within one week. Matters where such amendments are carried out are to be transferred to the Principal Seat for final hearing, as a similar group of cases is scheduled for hearing on 31.08.2026. The Court has also made provisions for amendments to be carried out after the transfer if not completed beforehand. The underlying principle is to consolidate and expedite the hearing of challenges to Section 147-A. No decision on the merits of the challenge to Section 147-A has been rendered in this excerpt; the focus is procedural.

The High Court, in compliance with a Supreme Court judgment, has directed that all Writ Petitions challenging the validity of Section 147-A of the Income Tax Act be identified. The Court has permitted petitioners to amend their petitions to include this challenge within one week. Matters where such amendments are carried out are to be transferred to the Principal Seat for final hearing, as a similar group of cases is scheduled for hearing on 31.08.2026. The Court has also made provisions for amendments to be carried out after the transfer if not completed beforehand. The underlying principle is to consolidate and expedite the hearing of challenges to Section 147-A. No decision on the merits of the challenge to Section 147-A has been rendered in this excerpt; the focus is procedural.

The High Court, in compliance with a Supreme Court judgment, has directed that all Writ Petitions challenging the validity of Section 147-A of the Income Tax Act be identified. The Court has permitted petitioners to amend their petitions to include this challenge within one week. Matters where such amendments are carried out are to be transferred to the Principal Seat for final hearing, as a similar group of cases is scheduled for hearing on 31.08.2026. The Court has also made provisions for amendments to be carried out after the transfer if not completed beforehand. The underlying principle is to consolidate and expedite the hearing of challenges to Section 147-A. No decision on the merits of the challenge to Section 147-A has been rendered in this excerpt; the focus is procedural.

The High Court, in compliance with a Supreme Court judgment, has directed that all Writ Petitions challenging the validity of Section 147-A of the Income Tax Act be identified. The Court has permitted petitioners to amend their petitions to include this challenge within one week. Matters where such amendments are carried out are to be transferred to the Principal Seat for final hearing, as a similar group of cases is scheduled for hearing on 31.08.2026. The Court has also made provisions for amendments to be carried out after the transfer if not completed beforehand. The underlying principle is to consolidate and expedite the hearing of challenges to Section 147-A. No decision on the merits of the challenge to Section 147-A has been rendered in this excerpt; the focus is procedural.

The High Court, in compliance with a Supreme Court judgment, has directed that all Writ Petitions challenging the validity of Section 147-A of the Income Tax Act be identified. The Court has permitted petitioners to amend their petitions to include this challenge within one week. Matters where such amendments are carried out are to be transferred to the Principal Seat for final hearing, as a similar group of cases is scheduled for hearing on 31.08.2026. The Court has also made provisions for amendments to be carried out after the transfer if not completed beforehand. The underlying principle is to consolidate and expedite the hearing of challenges to Section 147-A. No decision on the merits of the challenge to Section 147-A has been rendered in this excerpt; the focus is procedural.

The High Court, in compliance with a Supreme Court judgment, has directed that all Writ Petitions challenging the validity of Section 147-A of the Income Tax Act be identified. The Court has permitted petitioners to amend their petitions to include this challenge within one week. Matters where such amendments are carried out are to be transferred to the Principal Seat for final hearing, as a similar group of cases is scheduled for hearing on 31.08.2026. The Court has also made provisions for amendments to be carried out after the transfer if not completed beforehand. The underlying principle is to consolidate and expedite the hearing of challenges to Section 147-A. No decision on the merits of the challenge to Section 147-A has been rendered in this excerpt; the focus is procedural.

The High Court of Judicature at Bombay, Bench at Aurangabad, has not decided the merits of the challenge to Section 147-A of the Income Tax Act, 1961. Instead, the Court has issued procedural directions based on a Supreme Court judgment. The Court has directed that matters challenging the validity of Section 147-A are to be identified and transferred to the Principal Seat for final hearing, where a similar group of matters is scheduled for hearing on 31.08.2026. Petitioners are granted permission to amend their petitions to include the challenge to Section 147-A within one week. The Court has also made provisions for amendments to be carried out after the transfer of cases to the Principal Seat if necessary. No decision has been rendered on the core issue of the validity of Section 147-A itself; the focus is on facilitating the hearing of such challenges.

The High Court of Judicature at Bombay, Bench at Aurangabad, has not decided the merits of the challenge to Section 147-A of the Income Tax Act, 1961. Instead, the Court has issued procedural directions based on a Supreme Court judgment. The Court has directed that matters challenging the validity of Section 147-A are to be identified and transferred to the Principal Seat for final hearing, where a similar group of matters is scheduled for hearing on 31.08.2026. Petitioners are granted permission to amend their petitions to include the challenge to Section 147-A within one week. The Court has also made provisions for amendments to be carried out after the transfer of cases to the Principal Seat if necessary. No decision has been rendered on the core issue of the validity of Section 147-A itself; the focus is on facilitating the hearing of such challenges.

The High Court of Judicature at Bombay, Bench at Aurangabad, has not decided the merits of the challenge to Section 147-A of the Income Tax Act, 1961. Instead, the Court has issued procedural directions based on a Supreme Court judgment. The Court has directed that matters challenging the validity of Section 147-A are to be identified and transferred to the Principal Seat for final hearing, where a similar group of matters is scheduled for hearing on 31.08.2026. Petitioners are granted permission to amend their petitions to include the challenge to Section 147-A within one week. The Court has also made provisions for amendments to be carried out after the transfer of cases to the Principal Seat if necessary. No decision has been rendered on the core issue of the validity of Section 147-A itself; the focus is on facilitating the hearing of such challenges.

The High Court has not decided the merits of the challenge to Section 147-A of the Income Tax Act. Instead, it has issued procedural directions based on a Supreme Court judgment. The Court has directed that all Writ Petitions challenging the validity of Section 147-A should be identified. Petitioners are permitted to amend their petitions to specifically challenge this section within one week. All such matters, after amendment, are to be transferred to the Principal Seat of the High Court for final hearing, as a similar group of cases is already scheduled for 31.08.2026. If amendments are not made prior to transfer, they can be completed within one week of the transfer. The Court has also provided an option for petitioners to not have their matters transferred by filing a Pursis.

The High Court directed the 5th Respondent (Commissioner of Income Tax (Appeals), NFAC) to hear and decide the appeals filed by the Petitioner for AY 2018-19 and AY 2019-20 expeditiously, within 12 weeks from the date of the order being brought to its attention. The Court acknowledged the Petitioner's contentions that the sanction for AY 2018-19 might be by a wrong authority and that the approval for AY 2019-20 lacked a mandatory DIN. The Court found these issues significant enough to warrant a time-bound disposal of the appeals. The Court also clarified that all grounds filed in the appeals, including additional grounds, must be considered. In the event the Petitioner succeeds in the appeals, the Rs. 2 Crores recovered would be refunded with applicable interest. The writ petition was disposed of with this direction.

The High Court has not decided the substantive issue regarding the validity of Section 147-A of the Income Tax Act. Instead, the Court has issued procedural directions. It has ordered that all Writ Petitions challenging the validity of Section 147-A be transferred to the Principal Seat of the High Court. This is in compliance with a Supreme Court judgment and to facilitate a consolidated hearing of similar matters. Petitioners are permitted to amend their petitions to specifically challenge Section 147-A within one week. If amendments are not carried out before transfer, they can be done within one week after the transfer. The Court also noted that petitioners could file a Pursis if they did not wish for their matters to be transferred.

The High Court has not decided the substantive issue regarding the validity of Section 147-A of the Income Tax Act. Instead, the Court has issued procedural directions. It has ordered that all Writ Petitions challenging the validity of Section 147-A be transferred to the Principal Seat of the High Court. This is in compliance with a Supreme Court judgment and to facilitate a consolidated hearing of similar matters. Petitioners are permitted to amend their petitions to specifically challenge Section 147-A within one week. If amendments are not carried out before transfer, they can be done within one week after the transfer. The Court also noted that petitioners could file a Pursis if they did not wish for their matters to be transferred.

The High Court has not decided the substantive issue regarding the validity of Section 147-A of the Income Tax Act. Instead, the Court has issued procedural directions. It has ordered that all Writ Petitions challenging the validity of Section 147-A be transferred to the Principal Seat of the High Court. This is in compliance with a Supreme Court judgment and to facilitate a consolidated hearing of similar matters. Petitioners are permitted to amend their petitions to specifically challenge Section 147-A within one week. If amendments are not carried out before transfer, they can be done within one week after the transfer. The Court also noted that petitioners could file a Pursis if they did not wish for their matters to be transferred.

The High Court has not decided the substantive issue regarding the validity of Section 147-A of the Income Tax Act. Instead, the Court has issued procedural directions. It has ordered that all Writ Petitions challenging the validity of Section 147-A be transferred to the Principal Seat of the High Court. This is in compliance with a Supreme Court judgment and to facilitate a consolidated hearing of similar matters. Petitioners are permitted to amend their petitions to specifically challenge Section 147-A within one week. If amendments are not carried out before transfer, they can be done within one week after the transfer. The Court also noted that petitioners could file a Pursis if they did not wish for their matters to be transferred.

The High Court has not decided the substantive issue regarding the validity of Section 147-A of the Income Tax Act. Instead, the Court has issued procedural directions. It has ordered that all Writ Petitions challenging the validity of Section 147-A be transferred to the Principal Seat of the High Court. This is in compliance with a Supreme Court judgment and to facilitate a consolidated hearing of similar matters. Petitioners are permitted to amend their petitions to specifically challenge Section 147-A within one week. If amendments are not carried out before transfer, they can be done within one week after the transfer. The Court also noted that petitioners could file a Pursis if they did not wish for their matters to be transferred.