Bombay High Court

MALLAPPA RAYAPPA MENDIGERIversusINCOME TAX OFFICER, WARD 2, SATARA AND ORS.

Disposal: TRANSFER TO OTHER COURT AT ADMISSION STAGE

Holding

The petition is to be transferred to the Principal Seat at Mumbai.

Summary

The petitioner, Mallappa Rayappa Mendigeri, filed a writ petition challenging the validity of Section 147A of the Income Tax Act, 1961. The High Court, noting an administrative order dated 26 June 2026 that mandates all such petitions be transferred to the Principal Seat at Mumbai, directed that the present petition and its proceedings be transferred accordingly. No substantive merits of the challenge were addressed. The order was issued by Judges Sharmila U. Deshmukh and Neeraj P. Dhote on 24 August 2026. The transfer was ordered to be effected expeditiously by the registry.

Issues considered

Whether the writ petition challenging Section 147A of the Income Tax Act, 1961 should be transferred to the Principal Seat at Mumbai as per the administrative order.

Legislation cited

Income Tax Act, 1961 — s. 147A

Subjects

jurisdiction
transfer of proceedings
Income Tax Act
Section 147A
writ petition

Judgment

                                                         34 wp-11207-2025(c).doc


                IN THE HIGH COURT OF JUDICATURE AT BOMBAY
                         CIRCUIT BENCH AT KOLHAPUR
                          CIVIL APPELLATE JURISDICTION

                     WRIT PETITION NO. 11207 OF 2025

Mallappa Rayappa Mendigeri.                                ...Petitioner.
       Versus
Income Tax Officer, Ward 2 Satara and Others.              ...Respondents.
                             ——————
Mr. Hetal Laghave and Mr Tejal Mhatre for the Petitioner.
Mr. Anand Kulkarniand Mr. Vaibhav Kupawade for Union of India.
                                  ——————
                                    Coram :     Sharmila U. Deshmukh &
                                                Neeraj P. Dhote, JJ.
                                    Date      : August 24, 2026.
P. C. :

1.         As per the administrative order dated 26th June 2026, all petitions

challenging the validity of Section 147A of the Income Tax Act, 1961 are

required to be transferred to the Principal Seat at Mumbai. Registry is

directed to transfer the papers and proceedings of present matter to

the Principal Seat at Mumbai, expeditiously.



 [Neeraj P. Dhote, J.]                           [Sharmila U. Deshmukh, J.]




Patil-SR                             1 of 1

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