Ashok Khandelwal vs Union of India — Writ and Judicial Review | Bombay HC (2025)

Ashok Khandelwal vs Union of India — Writ and Judicial Review | Bombay HC (2025)

What the court decided

AI extract

Outcome

Petition allowed in terms of prayer clauses (a), (b) & (c): quashing and setting aside of (i) the notice issued by Respondent No.2 u/s 153C of the Act dated 01.11.2022, (ii) the notice issued by Respondent No.4 u/s 143(2) of the Act dated 25.03.2023, and (iii) the notice issued by Respondent No.3 u/s 142(1) of the Act dated 05.12.2023, each for AY 2020-21, via writs under Article 226 of the Constitution of India; rule made absolute; no order as to costs.

Issue for consideration

Whether the notices issued for Assessment Year 2020-21 — u/s 153C of the Act dated 01.11.2022 by Respondent No.2, u/s 143(2) of the Act dated 25.03.2023 by Respondent No.4, and u/s 142(1) of the Act dated 05.12.2023 by Respondent No.3 — are valid and lawful, and should be quashed and set aside by writ under Article 226 of the Constitution of India.

Court's answer

It is common ground that the facts of the present case, though relating to Assessment Year 2020-21, are identical to those in Writ Petition No. 4611 of 2024.

Ratio / Principle

The Petition is allowed in terms of prayer clauses (a), (b) and (c) — i.e., the three impugned notices for AY 2020-21 are quashed and set aside — for the reasons recorded in the judgment passed the same day in Writ Petition No. 4611 of 2024.

Detailed headnote1 paragraphs

Bombay High Court (Ordinary Original Civil Jurisdiction), Writ Petition No. 1213 of 2025 — Ashok Khandelwal v. Union of India & Ors. — Coram: B. P. Colabawalla & Firdosh P. Pooniwalla, JJ. — Decided 14 July 2025. The Court recorded it as common ground that the facts, though relating to Assessment Year 2020-21, were identical to Writ Petition No. 4611 of 2024, and allowed the present petition in terms of prayer clauses (a), (b) and (c) for the reasons more particularly recorded in its judgment passed the same day in that petition. Relief granted: quashing and setting aside of (i) the notice issued by Respondent No.2 u/s 153C of 'the Act' dated 01.11.2022, (ii) the notice issued by Respondent No.4 u/s 143(2) of 'the Act' dated 25.03.2023, and (iii) the notice issued by Respondent No.3 u/s 142(1) of 'the Act' dated 05.12.2023, each for AY 2020-21, sought by way of writs of Certiorari under Article 226 of the Constitution of India. Rule made absolute; no order as to costs. Note: the judgment nowhere names the statute referred to only as 'the Act', cites no precedent, and contains no independent reasoning beyond the cross-reference to W.P. No. 4611 of 2024; advocates citing this order should therefore cite it together with the judgment in W.P. No. 4611 of 2024 of the same date.

sr.85-wp- 1213--2025.doc

TRUSHA TUSHAR MOHITE

IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION

Digitally signed by TRUSHA TUSHAR MOHITE Date: 2025.07.17 12:00:17 +0530

WRIT PETITION NO. 1213 OF 2025

Ashok Khandelwal .. Petitioner

Versus

Union of India & Ors. .. Respondents

Adv. Naresh Jain, Adv. Mahaveer Jain, Adv. Shobhit Mishra for the Petitioner.

Adv. Akhileshwar Sharma for the Respondents.

CORAM: B. P. COLABAWALLA & FIRDOSH P. POONIWALLA, JJ. DATE: JULY 14, 2025

P. C.

Rule. Respondents waive service. With the consent of the parties,

Rule made returnable forthwith and heard finally.

It is common ground before us that the facts in the present case though relating to Assessment Year 2020-21 are identical to Writ Petition No. 4611 of 2024.

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sr.85-wp- 1213--2025.doc

In these circumstances, and for the, reasons more particularly recorded in our Judgement passed today in Writ Petition No. 4611 of 2024, we allow the present Petition in terms of prayer clauses (a), (b) & (c) which read thus :-

(a) that this Hon'ble Court be pleased to issue a writ of Certiorari or a writ in the nature of Certiorari or any other appropriate writ under Article 226 of the Constitution of India, calling for records pertaining to the impugned notice issued by the Respondent No.2 u/s 153C of the Act dated 01.11.2022 for the AY 2020-21 (being Exhibit B hereto) and after going into the validity and legality thereof to quash and set aside the same.

(b) that this Hon'ble Court be pleased to issue a writ of Certiorari or a writ in the nature of Certiorari or any other appropriate writ under Article 226 of the Constitution of India, calling for records pertaining to the impugned notice issued by the Respondent No.4 u/s 143(2) of the Act dated 25.03.2023 for the AY 2020-21 (being Exhibit ‘C' hereto) and after going into the validity and legality thereof to quash and set aside the same.

(c) That this Hon'ble Court be pleased to issue a writ of Certiorari or a writ in the nature of Certiorari or any other appropriate writ under Article 226 of the Constitution of India, calling for records pertaining to the impugned notice issued by the Respondent No.3 u/s 142(1) of the Act dated 05.12.2023 for the AY 2020-21 (being Exhibit D'hereto) and after going into the validity and legality thereof to quash and set aside the same.

Rule is made absolute in the aforesaid terms. However, there

shall be no order as to costs.

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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.]

Page 3 of 3 JULY 14, 2025

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