Bombay High Court
Late Rajesh Gulati)versusDeputy Commissioner of Income Tax, Circle 27(2) Mumbai AND ORS
- Decided
- Disposal
- Disposed Off
Holding
The writ petition is not maintainable as the petitioner has availed the alternate remedy under Section 246A, and the appeal must be heard within 12 weeks with a stay on coercive action.
Summary
Petitioner Karan Rajesh Gulati filed a writ petition under Article 226 challenging several notices and an assessment order issued under the Income Tax Act, alleging they were issued against a dead person and therefore void. The Revenue argued that the petitioner had already filed an appeal under Section 246A of the Income Tax Act, which is the appropriate alternate remedy, and that the writ petition should not be entertained. The Court held that because the alternate remedy was availed, the writ petition was not maintainable. It directed the petitioner to pursue the pending appeal and ordered the appellate authority to decide it within 12 weeks. The Court also stayed any coercive action under the assessment order pending the appeal and disposed of the writ petition without costs.
Issues considered
- Whether a writ petition under Article 226 is maintainable when the petitioner has availed the alternate remedy of appeal under Section 246A of the Income Tax Act.
- Whether notices issued against a deceased person are void and can be challenged by a writ.
- Whether the court can stay the assessment order and related coercive actions pending the outcome of the appeal.
- Whether the court can direct a time‑bound hearing of the appeal by the appellate authority.
Legislation cited
- Income Tax Act, 1961 — s. 142(1), 143(3), 144B, 156, 246A, 263, 270A, 271AAC(1)
Subjects
- Writ petition
- Article 226
- Income Tax Act
- Section 246A
- Alternate remedy
- Dead person
- Non est
- Tax assessment
- Penalty proceedings
- Stay of execution
- Time‑bound hearing
Judgment
2026:BHC-AS:36255-DB
1-WP-1695-2026.doc
IN THE HIGH COURT OF JUDICATURE AT BOMBAY
CIVIL APPELLATE JURISDICTION
WRIT PETITION NO. 1695 OF 2026
Karan Rajesh Gulati .. Petitioner
Versus
Deputy Commissioner of Income Tax,
Circle 27(2), Mumbai and Ors. .. Respondents
Adv. Devendra Jain, with Adv. Shashank Mehta, for the
Petitioner.
Adv. Arjun Gupta, for the Respondent/Revenue.
CORAM: B. P. COLABAWALLA &
FARHAN P. DUBASH, JJ.
DATE: SEPTEMBER 1, 2026
P. C.
1. The above Writ Petition is filed seeking the following reliefs:
“(a) that this Hon’ble Court may be pleased to
issue a Writ of Certiorari or a Writ in the nature of
Certiorari or any other appropriate Writ, Order or
direction, calling for the records of the Petitioner’s case
and after going into the legality and propriety thereof,
to quash and set aside the notices issued under section
142(1) of Act dated 11.11.2024 (“Exhibit E1”), dated
27.11.2024 (“Exhibit E2”), dated 07.12.2024 (“Exhibit
E3”), dated 14.12.2024 (“Exhibit E4”) & dated
25.12.2024 (“Exhibit E5”), show cause notice dated
06.01.2025 (“Exhibit F”), the order of Assessment dated
06.03.2025 passed under section 143(3) read with
section 263 read with section 144B (“Exhibit I”), notice
of demand dated 06.03.2025 (“Exhibit J1”) issued under
section 156 and show cause notice dated 06.03.2025
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issued for initiating penalty proceedings under section
271AAC(1) (“Exhibit J2”), and show cause notice dated
06.03.2025 issued for initiating penalty proceedings
under section 270A (“Exhibit J3”).”
(b) This Hon’ble Court be pleased to issue a Writ
of Mandamus or a Writ in the nature of Mandamus or
any other appropriate Writ, Order or direction,
directing the Respondents, its servants, subordinates,
agents and successors in office to:
i) Quash the notices issued under section 142(1)
of the Act dated 11.11.2024 (“Exhibit E1”), dated
27.11.2024 (“Exhibit E2”), dated 07.12.2024 (“Exhibit
E3”), dated 14.12.2024 (“Exhibit E4”) & dated
25.12.2024 (“Exhibit E5”), show cause notice dated
06.01.2025 (“Exhibit F”), the order of Assessment dated
06.03.2025 passed under section 143(3) read with
section 263 read with section 144B (“Exhibit I”), notice
of demand dated 06.03.2025 (“Exhibit J1”) issued under
section 156 and show cause notice dated 06.03.2025
issued for initiating penalty proceedings under section
271AAC(1) (“Exhibit J2”), and show cause notice dated
06.03.2025 issued for initiating penalty proceedings
under section 270A (“Exhibit J3”).
ii) to forthwith forbear from taking any steps
whatsoever, including issue further notices in
furtherance of the order of Assessment dated
06.03.2025 passed under section 143(3) read with
section 263 read with section 144B (“Exhibit I”), notice
of demand dated 06.03.2025 (“Exhibit J1”) issued under
section 156 and show cause notice dated 06.03.2025
issued for initiating penalty proceedings under section
271AAC(1) (“Exhibit J2”), and show cause notice dated
06.03.2025 issued for initiating penalty proceedings
under section 270A (“Exhibit J3”)
(c) That this Hon’ble Court be pleased to issue a
writ of prohibition or a writ in the nature of prohibition
or any other appropriate writ, order or direction under
Article 226 of the Constitution of India prohibiting
Respondents from taking any steps in furtherance of
the order of Assessment dated 06.03.2025 passed under
section 143(3) read with section 263 read with section
144B (“Exhibit I”), notice of demand dated 06.03.2025
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(“Exhibit J1”) issued under section 156 and show cause
notice dated 06.03.2025 issued for initiating penalty
proceedings under section 271AAC(1) (“Exhibit J2”),
and show cause notice dated 06.03.2025 issued for
initiating penalty proceedings under section 270A
(“Exhibit J3”).”
2. All the notices mentioned in the prayer clauses have been
challenged on the basis that they are issued against a dead person and
therefore ‘non est’.
3. Mr. Gupta, the learned Counsel for the Revenue, pointed out that
the Petitioner has already availed of the alternate remedy by filing an Appeal
before the CIT (Appeals). Since there are disputed questions of fact in the
present matter, the Petitioner ought to be relegated to avail of the alternate
remedy, and the Writ Petition ought not to be entertained.
4. Mr. Jain, the learned Counsel for the Petitioner, fairly did not
dispute the fact that the Appeal has been filed. He submitted that if this Court
is not inclined to entertain the present Writ Petition, a direction be given to
the Appellate Authority to hear and decide the Appeal filed by the Petitioner
in a time-bound manner.
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5. Having heard the learned Counsel for the parties and
considering that the Petitioner has already availed of the alternate remedy by
filing his Appeal under Section 246A of the Income Tax Act, 1961, in the
peculiar facts of this case, we decline to entertain the above Writ Petition and
direct the Petitioner to prosecute the Appeal already filed by him.
6. Since the issue in the present case lies in a narrow compass, we
are of the view that this is a fit case wherein we can request the Appellate
Authority to hear the Appeal of the Petitioner in a time-bound manner. We
accordingly request the Appellate Authority to hear and decide the Appeal
filed by the Petitioner as expeditiously as possible and preferably within a
period of 12 weeks from the date of this order being brought to the notice of
the Appellate Authority. The Petitioner shall inform the concerned
Jurisdictional Assessing Officer of this order, who shall then forward the
same to the National Faceless Appeal Centre (NaFAC).
7. In the peculiar facts of this case, we also direct that till the
Appeal is heard and decided by the Appellate Authority, no coercive action
pursuant to the Assessment Order dated 6th March 2025 shall be taken by
the Revenue.
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8. The Writ Petition is accordingly disposed of in the aforesaid
terms. However, there shall be no order as to costs.
9. 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.
[FARHAN P. DUBASH, J.] [B. P. COLABAWALLA, J.]
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Signed by: Darshan Patil
Designation: PA To Honourable Judge
Date: 03/09/2026 18:40:01
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