Haresh Parmanand Shah vs Principal Commissioner of Income Tax 17 — Bombay HC (2025) — LawSathi Research

Haresh Parmanand Shah vs Principal Commissioner of Income Tax 17 — Bombay HC (2025) — LawSathi Research

What the court decided

AI extract

Outcome

Correction of the order dated 22nd July 2025: substitution of 'Adv. Atul K. Jasani for the Petitioner' with 'Adv. Dharan V. Gandhi for the Petitioner', to be carried out in the original order as well as in the copy uploaded on the server.

Issue for consideration

Whether the name of the advocate for the Petitioner recorded in the appearance column of the order dated 22nd July 2025 should be corrected from 'Adv. Atul K. Jasani' to 'Adv. Dharan V. Gandhi'.

Court's answer

In the order dated 22nd July 2025, for the words 'Adv. Atul K. Jasani for the Petitioner' the words 'Adv. Dharan V. Gandhi for the Petitioner' shall be substituted.

Ratio / Principle

No other correction is sought; the correction shall be carried out in the original order as well as in the copy uploaded on the server.

Key takeaways

For the sake of convenience, the order dated 22nd July 2025 (as corrected) is reproduced in the body of this order.obiter¶25

Detailed headnote1 paragraphs

High Court of Judicature at Bombay (B. P. Colabawalla & Firdosh P. Pooniwalla, JJ.), order dated 29 July 2025 in Writ Petition No. 1312 of 2025 — Haresh Parmanand Shah v. Principal Commissioner of Income Tax-17, Mumbai & Ors. Purely administrative correction order: on the Petitioner's advocate pointing out that the appearance column of the Court's order dated 22nd July 2025 wrongly recorded the advocate's name, the Court directed that for the words 'Adv. Atul K. Jasani for the Petitioner' the words 'Adv. Dharan V. Gandhi for the Petitioner' shall be substituted; no other correction was sought; the correction was to be carried out in the original order as well as in the copy uploaded on the server. The corrected order dated 22nd July 2025 — by which the matter had been stood over to 29th July 2025 to enable the Revenue's advocate to take appropriate instructions from the Commissioner of Income Tax (Respondent No. 1) — is reproduced in the body of this order for convenience. No statutory provisions or precedents cited; no merits adjudicated.

103.wp.1312.2025.doc

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

WRIT PETITION NO.1312 OF 2025

Haresh Parmanand Shah .. Petitioner

Versus

Digitally signed by UTKARSH UTKARSH KAKASAHEB KAKASAHEB BHALERAO BHALERAO Date: 2025.07.30 11:21:21 +0530

Principal Commissioner of Income Tax-17, Mumbai & Ors.

.. Respondents

Mr.Dharan V. Gandhi, Advocates for the Petitioner.

Mr.Ravi Rattesar a/w Kiran Singh, Advocates for Respondent.

CORAM : B. P. COLABAWALLA &

FIRDOSH P. POONIWALLA, JJ.

DATE : JULY 29, 2025

P. C.

1. The learned advocate appearing on behalf of the Petitioner pointed out that in the appearance column of the order dated 22^nd July 2025 name of the advocate for the Petitioner is wrongly mentioned and the correct name should be inserted.

2. Accordingly, in the order dated 22^nd July 2025 for the words

“ Adv. Atul K. Jasani for the Petitioner ” the words “ Adv. Dharan

V. Gandhi for the Petitioner ” shall be substituted.

Page 1 of 3 JULY 29, 2025

Utkarsh

103.wp.1312.2025.doc

3. No other correction is sought. The correction shall be carried out in the original order as well as in the copy uploaded on the server.

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.]

For the sake of convenience the order dated 22^nd July 2025 (as corrected) is reproduced hereunder:-

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

WRIT PETITION NO. 1312 OF 2025

Haresh Parmanand Shah .. Petitioner

Versus

Principal Commissioner of Income Tax 17, & Ors.

.. Respondents

Page 2 of 3 JULY 29, 2025

Utkarsh

103.wp.1312.2025.doc

Adv. Dharan V. Gandhi for the Petitioner.

Adv. Ravi Rattesar a/w Adv. Kiran Singh for the Respondents.

CORAM: B. P. COLABAWALLA & FIRDOSH P. POONIWALLA, JJ. DATE: JULY 22, 2025

P. C.

1. In order to enable the learned Advocate appearing on behalf of the Revenue to take appropriate instructions from the Commissioner of Income Tax (Respondent No. 1), we stand this matter over to 29^th July, 2025.

2. 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 JULY 29, 2025

Utkarsh