Rakesh Kumar GOYAL-2019-2020 v. Assistant Commissioner of Income-Tax Central CIRCLE-3(1)-MUMBAI

Bombay HC20 Jan 2026WP/2584/2025

Case brief

AI extract

What is this about?

Rakesh Kumar Goyal v. Assistant Commissioner of Income Tax Central Circle 3(1) Mumbai; WRIT PETITION NO. 2584 OF 2025; Bombay High Court; B. P. Colabawalla; Firdosh P. Pooniwalla; Article 226 Constitution of India; Income Tax Act appellate remedy; withdrawal of writ petition; condonation of delay; limitation; appeal to be entertained on merits if filed within 4 weeks; all contentions kept open; order dated January 20, 2026.

What did the court decide?

Liberty to withdraw the Petition and avail the Appellate remedies under the Income Tax Act; delay in filing the Appeal condoned provided the Appeal is filed within 4 weeks, in which case it shall be entertained on merits without going into the question of limitation; all contentions kept open. ¶¶19

Rakesh Kumar GOYAL-2019-2020 vs Assistant Commissioner of… — Income Tax | Bombay HC (2026)

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TRUSHA TUSHAR MOHITE

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Digitally signed byTRUSHA TUSHAR MOHITE Date: 2026.01.27 18:09:09 +0530

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sr.11-wp-2584-2025.doc

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

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WRIT PETITION NO. 2584 OF 2025

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Rakesh Kumar Goyal .. Petitioner

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Versus

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Assistant Commissioner of IncomeTax Central Circle – 3(1)- Mumbai & Ors.

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.. Respondents

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Adv. Madhur Agrawal a/w Adv. Punit J. Shah i/b Adv. Atul K. Jasani, for the Petitioner.

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Adv. P. C. Chhotaray a/w Adv. Sangita Choure for Respondents.

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CORAM: B. P. COLABAWALLA & FIRDOSH P. POONIWALLA, JJ. DATE: JANUARY 20, 2026

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P. C.

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After the above Writ Petition was argued for some time, and we

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were not inclined to exercise our extraordinary, equitable and discretionary jurisdiction under Article 226 of the Constitution of India, Mr. Agrawal, the learned counsel appearing on behalf of the Petitioner, on instructions, stated that he would like to withdraw the above Petition with liberty to avail of the Appellate remedies available under the Income Tax Act. He, however, submitted that the Appellate remedy may be time barred and therefore this Court ought to condone the delay in filing the Appeal.

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Mansi shelke

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Page 1 of 2 JANUARY 20, 2026

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sr.11-wp-2584-2025.doc

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Having heard Mr. Agrawal on this limited aspect, we are of the view that if the Appeal is filed by the Petitioner within a period of 4 weeks from today, the said Appeal shall be entertained on merits and without going into the question of limitation. In other words, we have hereby condoned the delay in filing the Appeal, provided the same is filed within a period of 4 weeks from today.

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It is needless to clarify that all contentions, including the contentions raised in the present Petition, are expressly kept open to be agitated in the Appeal proposed to be filed by the Petitioner.

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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.

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[FIRDOSH P. POONIWALLA, J.] [B. P. COLABAWALLA, J.]

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Page 2 of 2 JANUARY 20, 2026

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Mansi shelke

Rakesh Kumar GOYAL-2019-2020 v. Assistant Commissioner of Income-Tax Central CIRCLE-3(1)-MUMBAI

Case brief

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Rakesh Kumar GOYAL-2019-2020 v. Assistant Commissioner of Income-Tax Central CIRCLE-3(1)-MUMBAI

Case brief

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