Captain Vilas Waman Katre vs Additional Commissioner of Income Tax Central Range 7 — Bombay HC (2025) — LawSathi Research

Captain Vilas Waman Katre vs Additional Commissioner of Income Tax Central Range 7 — Bombay HC (2025) — LawSathi Research

What the court decided

AI extract

Outcome

Permission to the Petitioner to move the Hon'ble Chief Justice (Administrative Side) to have the Writ Petition tagged along with Income Tax Appeal No.892 of 2025; no substantive order passed at this stage.

Issue for consideration

Whether the Writ Petition challenging the ITAT orders should be heard along with Income Tax Appeal No.892 of 2025, in which the final order dated 21st February 2025 is also challenged. +1 more

Court's answer

Because an Appeal (Income Tax Appeal No.892 of 2025) is also filed from the final ITAT order dated 21st February 2025, the Writ Petition ought to be heard along with that Appeal.

Ratio / Principle

The Court permitted the Petitioner to move the Hon'ble Chief Justice (on the Administrative Side) to have the Writ Petition tagged along with Income Tax Appeal No.892 of 2025.

Key takeaways

No immediate order was necessary, as sufficient time remained before the Tribunal's penalty-proceedings hearing on 17th December 2025 for the Petitioner to move the Chief Justice for an administrative order and thereafter move the appropriate Bench.ratio¶4

Detailed headnote1 paragraphs

Bombay High Court (Ordinary Original Civil Jurisdiction), Coram B. P. COLABAWALLA & AMIT S. JAMSANDEKAR, JJ., order dated 10 November 2025 in Writ Petition No. 3134 of 2025 (Captain Vilas Waman Katre v. Additional Commissioner of Income tax Central Range - 7 & anr.). The Petition seeks to quash five orders dated 'nil January, 2024', 1st July 2024, 8th October 2024, 27th January 2025 and 21st February 2025 passed by the ITAT, Mumbai Bench, in BMA No.4/Mum/2022 under the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015. Since the final order dated 21st February 2025 is also challenged in Income Tax Appeal No.892 of 2025, the Court held the Writ Petition ought to be heard along with that Appeal, permitted the Petitioner to move the Chief Justice (Administrative Side) for tagging, and passed no further order, noting the Tribunal's penalty-proceedings hearing fixed for 17th December 2025.

34.os.wp.3134.2025.doc

VINA ARVIND KHADPE

Digitally signed by VINA ARVIND KHADPE Date: 2025.11.11 17:44:48 +0530

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

WRIT PETITION NO. 3134 OF 2025

Captain Vilas Waman Katre .. Petitioner

Versus

Additional Commissioner of Income tax Central Range - 7 & anr.

.. Respondents

Ms. Fereshte Sethna, with Mr. Mrunal Parekh, Advocates i/b. DMD Advocates for the Petitioner.

Mr.Suresh Kumar , Advocate for the Respondents.

CORAM: B. P. COLABAWALLA & AMIT S. JAMSANDEKAR, JJ.

DATE: NOVEMBER 10, 2025

P. C.

The above Writ Petition is filed seeking to quash the orders dated nil January, 2024, 1^st July, 2024, 8^th October, 2024, 27^th January, 2025 and 21^st February, 2025, passed by the Income Tax Appellate Tribunal, Mumbai (“ITAT”) under the provisions of the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015. These orders were passed by the ITAT, Mumbai Bench, in BMA NO.4/Mum/2022.

Page 1 of 2

NOVEMBER 10, 2025

Vina Khadpe,PS

34.os.wp.3134.2025.doc

We are informed that the final order dated 21^st February, 2025 is also challenged by this Petitioner in Income Tax Appeal No.892 of 2025. Since, an Appeal is also filed from the final order, we are of the view that this Writ Petition ought to be heard along with the said Appeal.

In these circumstances, we permit the Petitioner to move the Hon’ble Chief Justice (on the Administrative Side) to have the above Writ Petition tagged along with Income Tax Appeal No.892 of 2025.

Since we are informed that the matter before the Tribunal, in relation to the penalty proceedings, is coming up on 17^th December, 2025, there is no immediate necessity to pass any order as sufficient time is there for the Petitioner, not only to move the Hon’ble Chief Justice for an administrative order, but also to move the appropriate Bench after obtaining such orders.

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.]

Page 2 of 2

NOVEMBER 10, 2025

Vina Khadpe,PS