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

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

What the court decided

AI extract

Outcome

Correction of the appearance column of the order dated 22nd July 2025: 'Adv. Atul K. Jasani for the Petitioner' substituted by 'Adv. Dharan V. Gandhi for the Petitioner', to be carried out in the original order and in the copy uploaded on the server. No adjudication on the merits of the writ petition.

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

The Court directed that in the order dated 22nd July 2025, the words 'Adv. Atul K. Jasani for the Petitioner' be substituted by the words 'Adv. Dharan V. Gandhi for the Petitioner'.

Ratio / Principle

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

Key takeaways

The order will be digitally signed by the Private Secretary/Personal Assistant of the Court, and all concerned are to act on production by fax or email of a digitally signed copy.obiter¶22

Detailed headnote1 paragraphs

Bombay High Court (Ordinary Original Civil Jurisdiction), Writ Petition No. 1313 of 2025 — Nikunj Parmanand Shah v. Principal Commissioner of Income Tax-17, Mumbai & Ors. (Coram: B. P. Colabawalla & Firdosh P. Pooniwalla, JJ.; order dated 29 July 2025). Ministerial correction order: the Court recorded that the name of the advocate for the Petitioner was wrongly mentioned in the appearance column of its order dated 22nd July 2025 and directed that 'Adv. Atul K. Jasani for the Petitioner' stand substituted by 'Adv. Dharan V. Gandhi for the Petitioner'. No other correction was sought; the correction is to be carried out in the original order as well as the copy uploaded on the server, and all concerned are to act on a digitally signed copy produced by fax or email. The corrected order dated 22nd July 2025 is reproduced, whereby the matter had been stood over to 29th July 2025 to enable the Revenue's advocate to take instructions from the Commissioner of Income Tax (Respondent No. 1). No ruling on the merits; no statute or precedent cited.

104.wp.1313.2025.doc

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

WRIT PETITION NO.1313 OF 2025

Nikunj 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, Advocate 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

104.wp.1313.2025.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. 1313 OF 2025

Nikunj Parmanand Shah .. Petitioner

Versus

Principal Commissioner of Income Tax 17, & Ors.

.. Respondents

Utkarsh

Page 2 of 3 JULY 29, 2025

104.wp.1313.2025.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