Bombay High Court

SAGAR SHRIVALLABH LOYAversusTHE PRINCIPAL COMMISSIONER AND ANOTHER

Disposal: Transfer to other court

Holding

The Court ordered that petitioners may amend their writ petitions to challenge Section 147‑A within one week and that all such matters be transferred to the Principal Seat for a unified hearing.

Summary

The Bombay High Court, Aurangabad Bench, listed a large number of writ petitions pending before it in compliance with a Supreme Court judgment dated 10 April 2026 in Income Tax Officer, Ward2(1), Chandigarh vs. Tej Pratap Singh. The petitioners sought to challenge the constitutional validity of Section 147‑A of the Income Tax Act across these matters. The Court directed the petitioners to file amendments challenging Section 147‑A within one week and ordered that all such amended matters be transferred to the Principal Seat for a consolidated hearing scheduled for 31 August 2026. Specific writ petitions (Nos. 11423, 11424, 11425, 11427 of 2025 and 12951 of 2025) were taken on board and also directed to be transferred. The Court further allowed petitioners to file separate pursuits in any matters they preferred not to transfer. The order essentially facilitates a unified challenge to Section 147‑A and streamlines case management.

Issues considered

Whether Section 147‑A of the Income Tax Act is constitutionally valid
Whether the pending writ petitions should be transferred to the Principal Seat for consolidated hearing
Procedural requirement for petitioners to amend their petitions within a stipulated time

Legislation cited

Income Tax Act — s. 147-A

Subjects

Section 147-A
Income Tax Act
Writ petition
Transfer of jurisdiction
Amendment of pleadings
Supreme Court precedent

Judgment

                   1                     195 to 226 (i).doc



   IN THE HIGH COURT OF JUDICATURE AT BOMBAY
            BENCH AT AURANGABAD
   196 WRIT PETITION NO. 10322 OF 2022
        SAGAR SHRIVALLABH LOYA
                 VERSUS
THE PRINCIPAL COMMISSIONER AND ANOTHER
                   ...
   197 WRIT PETITION NO. 10325 OF 2022
   198 WRIT PETITION NO. 10360 OF 2022
   200 WRIT PETITION NO. 10557 OF 2022
   201 WRIT PETITION NO. 10622 OF 2022
   202 WRIT PETITION NO. 10775 OF 2022
   203 WRIT PETITION NO. 12367 OF 2022
   204 WRIT PETITION NO. 12371 OF 2022
    206 WRIT PETITION NO. 357 OF 2023
   207 WRIT PETITION NO. 2459 OF 2023
   209 WRIT PETITION NO. 5018 OF 2023
   210 WRIT PETITION NO. 5117 OF 2023
   211 WRIT PETITION NO. 5379 OF 2023
                  WITH
     WRIT PETITION NO. 5398 OF 2023
                  WITH
     WRIT PETITION NO. 5399 OF 2023
                  WITH
     WRIT PETITION NO. 5400 OF 2023
   212 WRIT PETITION NO. 11995 OF 2023
   213 WRIT PETITION NO. 13385 OF 2023
   214 WRIT PETITION NO. 14755 OF 2023
   215 WRIT PETITION NO. 3245 OF 2024
   216 WRIT PETITION NO. 4429 OF 2024
   217 WRIT PETITION NO. 4674 OF 2024
   218 WRIT PETITION NO. 5329 OF 2024
   219 WRIT PETITION NO. 5399 OF 2024
   220 WRIT PETITION NO. 5409 OF 2024
   221 WRIT PETITION NO. 5415 OF 2024
   222 WRIT PETITION NO. 5416 OF 2024
   223 WRIT PETITION NO. 5683 OF 2024
   224 WRIT PETITION NO. 5695 OF 2024
   225 WRIT PETITION NO. 7914 OF 2024
                                         2                        195 to 226 (i).doc



              226 WRIT PETITION NO. 8280 OF 2024
                              …
               WRIT PETITION NO. 11423 OF 2025
PAWANKUMAR RAJENDRA MOTHA VS. OFFICE OF THE INCOME TAX OFFICER
                  WARD 1 JALNA AND OTHERS
                              …
                             AND
               WRIT PETITION NO. 11424 OF 2025
               WRIT PETITION NO. 11425 OF 2025
               WRIT PETITION NO. 11427 OF 2025
               WRIT PETITION NO. 12951 OF 2025

                                       ...
Advocate for the Petitioners : Mr. Chandak Raviraj R.,Mr. Ram Deepak Heda,Mr.
          Shah Subodh P.,Mr. Sanket Bora in respective Writ Petitions
  Advocate for Respondents: Mr. Sharma Alok Madangopal, Mr. Bangar Ravi
  R.,Ms.Mrs. Kalpalata Patil -Bharaswadkar,Ms. M.G. Kasturkar, Ms. Jadhav
                 Auumaheshwari S. in respective Writ Petitions
                                       …
                                       CORAM      : NITIN B. SURYAWANSHI AND
                                                    ABASAHEB D. SHINDE, JJ.
                                         DATE    : 24.08.2026

         PER COURT :
         .           All these Writ Petitions are listed before this Court in
         compliance of the judgment delivered by the Hon’ble Supreme Court of
         India on 10.04.2026 in Income Tax Officer, Ward2(1), Chandigarh vs.
         Tej Pratap Singh Diary No. (S) 2196 of 2026 alongwith connected
         SLP’s.

         2.       The respective Advocates are requested to give list of the matters
         in which they intend to challenge the validity of Section 147-A of the
         Income Tax Act and these matters be transferred immediately to the
         Principal Seat.
                               3                          195 to 226 (i).doc




3.      The petitioners are permitted to carry out the amendment
challenging the validity of Section 147- A within one week from today.
In all the matters where amendments are carried out, be transferred to
the Principal Seat as the similar group is kept on 31.08.2026 for final
hearing.

4.      Following matters are not on Board, upon mentioning, taken on
Board and are to be transferred to the Principal Seat :


                    WRIT PETITION NO. 11423 OF 2025
                    WRIT PETITION NO. 11424 OF 2025
                    WRIT PETITION NO. 11425 OF 2025
                    WRIT PETITION NO. 11427 OF 2025
                    WRIT PETITION NO. 12951 OF 2025

5.      If the amendment is necessary and is not carried out and the
matters are transferred, the amendment shall be carried out within one
(01) week, after the matters are transferred to the Principal Seat.

6.      The petitioners are at liberty to file Pursis in the matters which
they intend not to be transferred to Principal Seat.




( ABASAHEB D. SHINDE, J. )               ( NITIN B. SURYAWANSHI, J. )



vsj..

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