Bombay High Court
BHARTI MANOHAR MANCHANDYA AY 2015 16versusAssistant Commissioner of Income Tax circle 1 kalyan AND ORS
- Decided
- Disposal
- Disposed off as Withdrawn
Holding
The writ petition is disposed as withdrawn, with liberty to file an appeal before the CIT(A) within four weeks, condoning any delay and staying coercive action.
Summary
The petitioner challenged a notice issued under Section 148 of the Income Tax Act, 1961 and an assessment order passed under Section 143(3) read with Section 147. The petition was filed on 26 March 2026, a day after the assessment order dated 25 March 2026. The petitioner’s counsel sought to withdraw the writ petition and instead pursue an appeal under Section 246A, raising a limitation issue. The Court allowed the withdrawal, granted liberty to file the appeal and a stay application within four weeks, and expressly condoned any delay in filing the appeal, directing that no coercive action be taken pending the stay. The Court ordered that the appeal, if filed within the stipulated period, be heard on merits without limitation objections.
Issues considered
- Whether the writ petition can be withdrawn and the petitioner be permitted to file an appeal under Section 246A despite the limitation period.
- Whether the Court can condone delay in filing the appeal under the Income Tax Act.
- Whether a stay application can be directed to restrain coercive action pending the appeal.
Legislation cited
- Income Tax Act, 1961 — s. 143(3), 147, 148, 246A
Subjects
- Income Tax
- Section 148 notice
- Assessment order
- Limitation
- Condonation of delay
- Section 246A appeal
- Writ petition
- Stay application
Judgment
2026:BHC-AS:34926-DB
7-WP-7023-2026.doc
IN THE HIGH COURT OF JUDICATURE AT BOMBAY
CIVIL APPELLATE JURISDICTION
WRIT PETITION NO. 7023 OF 2026
Bharti Manohar Manchandya .. Petitioner
Versus
Assistant Commissioner of Income Tax
Circle 1, Kalyan and Ors. .. Respondents
Adv. Sham Walve, with Adv. Sameer Dalal and Adv. Bhavik
Chheda, for the Petitioner.
Adv. Akhileshwar Sharma, for the Respondent-Revenue.
CORAM: B. P. COLABAWALLA &
FARHAN P. DUBASH, JJ.
DATE: AUGUST 24, 2026
P. C.
1. The above Writ Petition is filed challenging the impugned notice
dated 31st August 2024 issued under Section 148 of the Income Tax Act, 1961
(for short “IT Act”) as well as the order disposing of objections dated 6th
March 2026 and any consequential notice/orders arising therefrom.
2. It appears that the above Writ Petition was filed on 26th March
2026, and the Assessing Officer passed the Assessment Order under Section
143(3) read with Section 147 of the IT Act one day prior thereto, i.e., on 25th
Page 1 of 3
AUGUST 24, 2026
Darshan Patil
7-WP-7023-2026.doc
March 2026. When we pointed out to Mr. Walve, the learned Counsel
appearing on behalf of the Petitioner, that in the facts of the present case an
alternate remedy is available under Section 246A, not only to challenge the
Assessment Order, but also the notice issued under Section 148, Mr. Walve,
on instructions, sought leave to withdraw the above Writ Petition with liberty
to avail of the alternate remedy. He, however, submitted that the issue of
limitation would arise in filing the above Appeal and hence requested this
Court to safeguard the interest of the Petitioner regarding condonation of
delay. He also submitted that along with his Appeal, he would file a Stay
Application before the Assessing Officer, and until the Stay Application is
decided, no coercive action be taken against the Petitioner pursuant to the
Assessment Order dated 25th March 2026 already passed against the
Petitioner.
3. Having heard Mr. Walve, as well as Mr. Sharma, the learned
Counsel appearing for the Revenue, we dispose of the above Writ Petition as
withdrawn with liberty to the Petitioner to not only challenge the Assessment
Order dated 25th March 2026, but also the notice issued under Section 148,
before the CIT(A) on all grounds available to the Petitioner in law.
Page 2 of 3
AUGUST 24, 2026
Darshan Patil
7-WP-7023-2026.doc
4. We further direct that if the Appeal is filed by the Petitioner
within a period of 4 weeks from today, the Appeal shall be entertained by the
CIT(A) on merits and without raising any issue of limitation. In other words,
any delay in filing the aforesaid Appeal is hereby condoned. As stated by Mr.
Walve, if the Stay Application is filed before the Assessing Officer within a
period of 4 weeks from today, the Income Tax Department shall not take any
coercive action against the Petitioner until the Stay Application is decided by
the Assessing Officer.
5. It is needless to clarify that if the Appeal and the Stay Application
are filed within the stipulated time, the concerned authorities shall decide the
same on all grounds raised before it on merits and in accordance with law.
6. The above Writ Petition is accordingly disposed as withdrawn
with liberty as prayed. No order as to costs.
7. 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.]
Page 3 of 3
AUGUST 24, 2026
Darshan Patil
Signed by: Darshan Patil
Designation: PA To Honourable Judge
Date: 25/08/2026 15:25:40
Checking your session…