Disposed¶18

Rakesh Kumar GOYAL-2016-2017 v. Assistant Commissioner of Income-Tax Central CIRCLE-3(1)-MUMBAI

Bombay HC20 Jan 2026WP/2680/2025

Case brief

AI extract

What is this about?

Bombay High Court OOCJ; writ withdrawal; Article 226 jurisdiction declined; Income Tax Act appellate remedy; condonation of delay; appeal filed within 4 weeks entertained on merits without limitation scrutiny; all contentions kept open; Rakesh Kumar Goyal v. ACIT Central Circle 3(1) Mumbai; WRIT PETITION NO. 2680 OF 2025; Colabawalla & Pooniwalla JJ; 20 January 2026.

What did the court decide?

Leave to withdraw the Writ Petition with liberty to file an Appeal under the Income Tax Act; delay in filing the Appeal condoned provided the Appeal is filed within 4 weeks, to be entertained on merits without examination of limitation; all contentions kept open. ¶18

Rakesh Kumar GOYAL-2016-2017 vs Assistant Commissioner of… — Income Tax | Bombay HC (2026)

What the court decided

AI extract

Outcome

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Issue for consideration

Whether the High Court should exercise its extraordinary, equitable and discretionary jurisdiction under Article 226 of the Constitution of India in favour of the Petitioner. +1 more

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Court's answer

The Court was not inclined to exercise its extraordinary, equitable and discretionary jurisdiction under Article 226 of the Constitution of India, following which the Petitioner withdrew the Writ Petition.

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Ratio / Principle

The delay in filing the Appeal is condoned: if the Appeal is filed within 4 weeks, it shall be entertained on merits and without going into the question of limitation.

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Key takeaways

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.ratio¶19

Detailed headnote1 paragraphs

Bombay High Court (Ordinary Original Civil Jurisdiction), Writ Petition No. 2680 of 2025 — Rakesh Kumar Goyal v. Assistant Commissioner of Income Tax, Central Circle – 3(1), Mumbai & Ors. (Colabawalla & Pooniwalla JJ., 20 January 2026). Mid-argument the Court recorded it was 'not inclined to exercise our extraordinary, equitable and discretionary jurisdiction under Article 226 of the Constitution of India'; counsel thereupon withdrew the Petition with 'liberty to avail of the Appellate remedies available under the Income Tax Act', submitting the remedy might be time-barred. The Court condoned the delay: an Appeal filed within 4 weeks 'shall be entertained on merits and without going into the question of limitation', and 'all contentions, including the contentions raised in the present Petition, are expressly kept open' for the Appeal. Petition disposed of as withdrawn; no precedent engaged.

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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.12-wp-2680-2025.doc

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IN THE HIGH COURT OF JUDICATURE AT BOMBAY

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ORDINARY ORIGINAL CIVIL JURISDICTION

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WRIT PETITION NO. 2680 OF 2025 Rakesh Kumar Goyal .. Petitioner

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Versus

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Assistant Commissioner of IncomeTax Central Circle – 3(1)- Mumbai & Ors. .. 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.12-wp-2680-2025.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-2016-2017 v. Assistant Commissioner of Income-Tax Central CIRCLE-3(1)-MUMBAI

Case brief

What is this about?

What did the court decide?

Rakesh Kumar GOYAL-2016-2017 v. Assistant Commissioner of Income-Tax Central CIRCLE-3(1)-MUMBAI

Case brief

What is this about?

What did the court decide?

Why is it important?

What the court decided

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Statutes considered

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