Rakesh Kumar GOYAL-2014-2015 v. Assistant Commissioner of Income-Tax Central CIRCLE-3(1)-MUMBAI
Case brief
What is this about?
Withdrawal of income-tax writ petition with liberty to appeal under the Income Tax Act; delay in filing the Appeal condoned if filed within 4 weeks; Appeal to be entertained on merits without limitation inquiry; all contentions expressly kept open; Article 226 jurisdiction declined; Rakesh Kumar Goyal v. Assistant Commissioner of Income Tax Central Circle – 3(1) Mumbai & Ors.; WRIT PETITION NO. 2801 OF 2024; Bombay High Court; decided 20 January 2026; B. P. Colabawalla & Firdosh P. Pooniwalla, JJ.
What did the court decide?
Petitioner permitted to withdraw the Writ Petition with liberty to avail Appellate remedies under the Income Tax Act; delay in filing the Appeal condoned subject to filing within 4 weeks of the order, the Appeal to be entertained on merits without inquiry into limitation; all contentions kept open in the Appeal.