Udayan Bhaskaran Nair vs Deputy Commissioner of Income tax Officer… — Income Tax | Bombay HC (2025)

Udayan Bhaskaran Nair vs Deputy Commissioner of Income tax Officer… — Income Tax | Bombay HC (2025)

What the court decided

AI extract

Outcome

No ad-interim relief granted. Affidavit in reply directed to be filed on or before 2nd December 2025, with a copy served on the petitioner's advocates; parties put to notice that the petition may be disposed of on the next date, time permitting; petition stood over to 2nd December 2025 under the same caption.

Issue for consideration

Whether the Intimation dated 7th November 2017 under Section 245 of the Income Tax Act, 1961, adjusting a demand of Rs. 1,86,370/- for Assessment Year 2010-11 against the refund due for Assessment Year 2017-18, ought to be quashed, given the petitioner's claim that no demand, and no intimation under Section 143(1) for Assessment Year 2010-11, was ever served on him. +1 more

Court's answer

Ad-interim relief declined: since the adjustment of the refund due to the petitioner has already been effected, the Court held there is no question of granting any ad-interim relief in the present petition.

Detailed headnote1 paragraphs

Bombay High Court (OOCJ), Writ Petition No. 1363 of 2025 — Udayan B. Nair v. Deputy Commissioner of Income-tax Officer 42(3)(1), Mumbai & Ors. — interim order dated 11 November 2025 (B. P. Colabawalla & Amit S. Jamsandekar, JJ.). The petition seeks quashing of an Intimation dated 7th November 2017 issued under Section 245 of the Income Tax Act, 1961, whereby a demand of Rs. 1,86,370/- for Assessment Year 2010-11 was adjusted against the refund due to the petitioner for Assessment Year 2017-18. The petitioner contends that no demand, and no intimation under Section 143(1) for Assessment Year 2010-11, was ever served on him, and further seeks a direction to Respondent No.1 to furnish a copy of any such intimation. The Revenue sought time to file an affidavit in reply; the Court directed the affidavit to be filed on or before 2nd December 2025 with copy to the petitioner's advocates, refused ad-interim relief because the refund adjustment had already been effected, and stood the matter over to 2nd December 2025, putting parties to notice of possible disposal on the next date.

11.wp.1363.25.doc

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

WRIT PETITION NO. 1363 OF 2025

Udayan B. Nair .. Petitioner Versus Deputy Commissioner of Income-tax Officer 42(3)(1), Mumbai & Ors .. Respondents

Mr. Devendra H. Jain , with Mr. Shashank A. Mehta, Saukhya D. Lakade i/b Radha Halbe, Advocates for the Petitioner.

Mr. Ravi Rattesar , with Ms. Kiran Singh, Advocates for the Respondents.

CORAM: B. P. COLABAWALLA &

Digitally signed ANJALI by ANJALITUSHAR TUSHAR ASWALE ASWALE Date: 2025.11.1212:40:05 +0530

AMIT S. JAMSANDEKAR, JJ.

DATE: NOVEMBER 11, 2025

P. C.

The above Writ Petition is filed seeking to quash the Intimation dated 7^th November 2017 issued under Section 245 of the Income Tax Act, 1961. By the said Intimation, the Petitioner was informed that a Demand of Rs.1,86,370/- for Assessment Year 2010-11 was being adjusted against the refund due to the Petitioner for Assessment Year 2017-18. According to the Petitioner, no such demand has ever served upon the Petitioner. In fact, it is the case of the Petitioner that no intimation under Section 143(1) for Assessment Year 2010-11 was ever been served upon the Petitioner which

would give rise to any demand, if any. It is in this light that the Petitioner Page 1 of 2 NOVEMBER 11, 2025

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11.wp.1363.25.doc

also seeks a direction to Respondent No.1 to provide the Petitioner a copy of the Intimation under Section 143(1), if any, for Assessment Year 2010-11.

The learned counsel appearing on behalf of the Revenue sought three weeks time to file an affidavit in reply to the above Writ Petition.

Acceding to his request, we direct that the affidavit in reply shall be filed on or before 2^nd December 2025 and a copy of the same shall be served on the advocates for the Petitioner. Since there has already been an adjustment of the refund due to the Petitioner, there is no question of granting any ad-interim relief in the present Petition. We, however, put the parties to notice that we may dispose of the Writ Petition on the next date itself, time permitting.

Stand over to 2^nd December 2025 under the same caption.

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.

[AMIT S. JAMSANDEKAR, J.] [B. P. COLABAWALLA, J.]

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