Abhijit Dhananjay Patil vs Assistant Commissioner of Income Tax, Central Circle Kolhpaur and Others — Bombay HC (2026) — LawSathi Research

Abhijit Dhananjay Patil vs Assistant Commissioner of Income Tax, Central Circle Kolhpaur and Others — Bombay HC (2026) — LawSathi Research

What the court decided

AI extract

Outcome

Petition disposed of in the same terms as the order in Writ Petition No. 11665 of 2025: petitioner to pursue appeal(s) before the Commissioner of Income-tax (Appeals) and permitted to apply to the Appellate Authority for disposal in view of Hexaware Technologies Limited (supra); until the Appellate Forum decides, the impugned assessment shall not be acted upon; all contentions kept open; no order as to costs.

Issue for consideration

Whether the present writ petition is covered by the order dated 15th October 2025 in Writ Petition No. 11665 of 2025 (and the order dated 8th December 2025 in connected writ petitions) and can be disposed of in the same terms. +1 more

Court's answer

With the learned Advocate for respondent Nos. 1 to 3 fairly agreeing, the Court found no difficulty in disposing of the petition in the light of its decision in Shantilal Prabhudas & Co. Vs. Income-tax Officer, i.e., in the same terms as the order in Writ Petition No. 11665 of 2025.

Ratio / Principle

The petitioner shall pursue his appeal(s) already filed before the Commissioner of Income-tax (Appeals) against the impugned assessment order; he may raise contentions on the impugned notice and the order being invalid in the light of Hexaware Technologies Limited (supra), and is permitted to file an application before the Appellate Authority praying that the appeal be disposed of in view of that decision, which the Appellate Authority shall expeditiously consider.

Key takeaways

Until the proceedings before the Appellate Forum are decided, the impugned assessment shall not be acted upon.ratio¶35
All contentions of the parties on the pending proceedings are expressly kept open.ratio¶36

Detailed headnote1 paragraphs

Bombay High Court (Circuit Bench at Kolhapur) disposed of a writ petition concerning an income-tax assessment by consent, in the same terms as its earlier order dated 15th October 2025 in Writ Petition No. 11665 of 2025, following Shantilal Prabhudas & Co. Vs. Income-tax Officer [2025] 175 taxmann.com 303 (Bombay), the Advocate for respondent Nos. 1 to 3 agreeing; reliance was also placed on the order dated 8th December 2025 in Writ Petition Nos. 12625-12628 of 2025. Operative directions: (a) petitioner to pursue appeal(s) already filed before the Commissioner of Income-tax (Appeals) against the impugned assessment order, with liberty to contend that the impugned notice and order are invalid in the light of Hexaware Technologies Limited (supra); (b) liberty to apply to the Appellate Authority for expeditious disposal of the appeal in view of Hexaware Technologies Limited (supra); (c) until the Appellate Forum decides, the impugned assessment shall not be acted upon; (d) all contentions of the parties on the pending proceedings expressly kept open. No order as to costs.

22-WP-144-2026.doc

IN THE HIGH COURT OF JUDICATURE AT BOMBAY CIRCUIT BENCH AT KOLHAPUR

CIVIL APPELLATE JURISDICTION

WRIT PETITION NO. 144 OF 2026

Abhijit Dhananjay Patil Versus Assistant Commissioner Of Income Tax, Central Circle Kolhpaur And Others

...Petitioner

...Respondents

Mr. Sham Walve a/w. Bhavik Chheda i/b. Kalpesh Patil, Advocate for petitioner.

Ms. Smita Thakur, Advocate for respondent nos. 1 to 3.

Mr. Vijay Killedar, Advocate for respondent no.4.

CORAM : R.G. AVACHAT AND AJIT B. KADETHANKAR, JJ.

DATE : 20^th JANUARY, 2026.

P.C:

Heard.

The learned Advocate for the petitioner submits that the

present writ petition is covered by the order passed by this Court

on 15th October 2025 in Writ Petition No. 11665 of 2025. He

invites our attention to paragraph 3 of the order passed in Writ

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22-WP-144-2026.doc

Petition No. 11665 of 2025, which reads as under:

“3. In our opinion, the controversy in the present case is squarely covered by the decision of this Court in Shantilal Prabhudas & Co. Vs. Income-tax Officer [2025] 175 taxmann. Com 303 (Bombay). Hence, the following order;

(a) The petitioner shall pursue his appeal (s) already filed before the Commissioner of Income-tax (Appeals) against the impugned assessment order. It is open to the petitioner to raise contentions on the impugned notice and the order being invalid, in the light of the decision of this Court in Hexaware Technologies Limited (supra).

(b) We also permit the petitioner to file an application before the Appellate Authority praying that the appeal be disposed of in view of the decision of this Court in Hexaware Technologies Limited (supra). If such an interim application is made, certainly the Appellate Authority shall expeditiously consider the petitioner’s application and all contentions raised thereon. (c) Until the proceedings before the Appellate Forum are decided, the impugned assessment shall not be acted upon.

(d) All contentions of the parties on the pending proceedings are expressly kept open.”

The learned Advocate for the petitioner submits that, in view of the order referred to, the present writ petition can be disposed of in the same terms.

Reliance is also placed on order dated 8^th December 2025 passed in Writ Petition Nos. 12625 of 2025, 12626 of 2025, 12627 of 2025 and 12628 of 2025.

The learned Advocate for respondent Nos. 1 to 3 fairly agrees with the said position. Hence, we find no difficulty in disposing this petition in the light of the decision of this Court in Shantilal Prabhudas & Co. Vs. Income-tax Officer [2025] 175 taxmann. Com 303 (Bombay). Hence, the following order;

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22-WP-144-2026.doc

(a) The petitioner shall pursue his appeal (s) already filed before the Commissioner of Income-tax (Appeals) against the impugned assessment order. It is open to the petitioner to raise contentions on the impugned notice and the order being invalid, in the light of the decision of this Court in Hexaware Technologies Limited (supra).

(b) We also permit the petitioner to file an application before the Appellate Authority praying that the appeal be disposed of in view of the decision of this Court in Hexaware Technologies Limited (supra). If such an interim application is made, certainly the Appellate Authority shall expeditiously consider the petitioner’s application and all contentions raised thereon.

(c) Until the proceedings before the Appellate Forum are decided, the impugned assessment shall not be acted upon.

(d) All contentions of the parties on the pending proceedings are expressly kept open.

The petition is disposed of in the aforesaid terms. No order as to costs.

[AJIT B. KADETHANKAR, J.] [ R.G. AVACHAT J.]

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