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) and (c); Rule made absolute; the impugned notice u/s 153C of the Act dated 01.11.2022 (Respondent No.2), the notice u/s 143(2) of the Act dated 25.03.2023 (Respondent No.4) and the notices u/s 142(1) of the Act dated 05.12.2023 (Respondent No.3), all for AY 2015-16, quashed and set aside; no order as to costs.

Issue for consideration

Whether the notice issued by Respondent No.2 u/s 153C of the Act dated 01.11.2022 for AY 2015-16 is valid and legal (prayer clause (a)). +2 more

Court's answer

The Petition is allowed in terms of prayer clause (a): the notice issued by Respondent No.2 u/s 153C of the Act dated 01.11.2022 for AY 2015-16 is quashed and set aside.

Ratio / Principle

The Petition is allowed in terms of prayer clause (b): the notice issued by Respondent No.4 u/s 143(2) of the Act dated 25.03.2023 for AY 2015-16 is quashed and set aside.

Key takeaways

The Petition is allowed in terms of prayer clause (c): the notices issued by Respondent No.3 u/s 142(1) of the Act dated 05.12.2023 for AY 2015-16 are quashed and set aside.ratio¶¶19

Detailed headnote1 paragraphs

Writ Petition No. 1358 of 2025 (Ashok Khandelwal v. Union of India & Ors.), High Court of Judicature at Bombay (Original Side), decided 14 July 2025 by B. P. Colabawalla and Firdosh P. Pooniwalla, JJ. — Petition concerning Assessment Year 2015-16, the facts whereof were stated to be identical to Writ Petition No. 4611 of 2024. The petition was allowed in terms of prayer clauses (a), (b) and (c), for the reasons recorded in the Court's judgment passed the same day in Writ Petition No. 4611 of 2024: the notice issued by Respondent No.2 u/s 153C of the Act dated 01.11.2022, the notice issued by Respondent No.4 u/s 143(2) of the Act dated 25.03.2023, and the notices issued by Respondent No.3 u/s 142(1) of the Act dated 05.12.2023, all for AY 2015-16, stand quashed and set aside. Rule made absolute; no order as to costs.

SR.85-WP-1358-2025.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 12:00:16 +0530

WRIT PETITION NO. 1358 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 2015-16 are identical to Writ Petition No. 4611 of 2024.

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Page 1 of 3 JULY 14, 2025

SR.85-WP-1358-2025.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 2015-16 (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 2015-16 (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 notices issued by the Respondent No.3 u/s 142(1) of the Act dated 05.12.2023 for the AY 2015-16 (being Exhibit ‘D’ 'hereto respectively) 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.

Page 2 of 3 JULY 14, 2025

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5 . 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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