Bombay High Court

AMISH KAILASCHANDRA MEHTAversusINCOME TAX OFFICER WARD 2 AHMEDNAGAR AND OTHERS

Disposal: DISPOSED OFF

Holding

The Court held that all listed writ petitions must be transferred to the Principal Seat to allow petitioners to amend their challenges to the validity of Section 147-A of the Income Tax Act.

Summary

The Bombay High Court, Aurangabad Bench, listed a large number of writ petitions for transfer to the Principal Seat following a Supreme Court judgment dated 10 April 2026 in Income Tax Officer, Ward2(1) vs. Tej Pratap Singh. The Court directed that the petitioners may amend their petitions to challenge the validity of Section 147-A of the Income Tax Act within one week of the order. All matters in which amendments are made are to be transferred to the Principal Seat for a final hearing scheduled for 31 August 2026. If a petition is transferred without amendment, the petitioner must file the amendment within one week after transfer. Petitioners are also permitted to file pursis to retain any matter at the Aurangabad Bench. The order is procedural and does not dispose of the substantive issues of the writ petitions.

Issues considered

Whether Section 147-A of the Income Tax Act is constitutionally valid
Whether the listed writ petitions should be transferred to the Principal Seat for amendment

Legislation cited

Income Tax Act, 1961 — s. 147-A

Subjects

Income Tax
Section 147-A
Writ Petition
Transfer of Cases
Amendment
Supreme Court Judgment

Judgment

                            1                  929 to 1071 GROUP (i).doc



               IN THE HIGH COURT OF JUDICATURE AT BOMBAY
                        BENCH AT AURANGABAD

               931 WRIT PETITION NO. 9805 OF 2026
HARISHCHANDRA ISHWARDAS DHANWANI VS. INCOME TAX OFFICER WARD 1
                      DHULE AND OTHERS
                               ...
               932 WRIT PETITION NO. 9806 OF 2026
               933 WRIT PETITION NO. 9807 OF 2026
               934 WRIT PETITION NO. 9808 OF 2026
               935 WRIT PETITION NO. 9809 OF 2026
               938 WRIT PETITION NO. 9813 OF 2026
               939 WRIT PETITION NO. 9814 OF 2026
               940 WRIT PETITION NO. 9815 OF 2026
               941 WRIT PETITION NO. 9817 OF 2026
               942 WRIT PETITION NO. 9818 OF 2026
               943 WRIT PETITION NO. 9819 OF 2026
               944 WRIT PETITION NO. 9820 OF 2026
               945 WRIT PETITION NO. 9822 OF 2026
               946 WRIT PETITION NO. 9823 OF 2026
               947 WRIT PETITION NO. 9824 OF 2026
               948 WRIT PETITION NO. 9825 OF 2026
               952 WRIT PETITION NO. 9829 OF 2026
               953 WRIT PETITION NO. 9830 OF 2026
               955 WRIT PETITION NO. 9832 OF 2026
               956 WRIT PETITION NO. 9833 OF 2026
               957 WRIT PETITION NO. 9834 OF 2026
               958 WRIT PETITION NO. 9835 OF 2026
               959 WRIT PETITION NO. 9836 OF 2026
               960 WRIT PETITION NO. 9837 OF 2026
               961 WRIT PETITION NO. 9838 OF 2026
               962 WRIT PETITION NO. 9839 OF 2026
               964 WRIT PETITION NO. 9841 OF 2026
               965 WRIT PETITION NO. 9843 OF 2026
               966 WRIT PETITION NO. 9844 OF 2026
               967 WRIT PETITION NO. 9845 OF 2026
               968 WRIT PETITION NO. 9846 OF 2026
               969 WRIT PETITION NO. 9847 OF 2026
               970 WRIT PETITION NO. 9848 OF 2026
              2                    929 to 1071 GROUP (i).doc



 973 WRIT PETITION NO. 9851 OF 2026
 974 WRIT PETITION NO. 9852 OF 2026
 975 WRIT PETITION NO. 9853 OF 2026
 976 WRIT PETITION NO. 9854 OF 2026
 977 WRIT PETITION NO. 9855 OF 2026
 979 WRIT PETITION NO. 9857 OF 2026
 980 WRIT PETITION NO. 9858 OF 2026
 981 WRIT PETITION NO. 9859 OF 2026
 982 WRIT PETITION NO. 9860 OF 2026
 983 WRIT PETITION NO. 9861 OF 2026
 984 WRIT PETITION NO. 9862 OF 2026
 985 WRIT PETITION NO. 9863 OF 2026
 986 WRIT PETITION NO. 9864 OF 2026
 988 WRIT PETITION NO. 9866 OF 2026
 989 WRIT PETITION NO. 9867 OF 2026
 990 WRIT PETITION NO. 9868 OF 2026
 991 WRIT PETITION NO. 9869 OF 2026
 992 WRIT PETITION NO. 9870 OF 2026
 994 WRIT PETITION NO. 9872 OF 2026
 995 WRIT PETITION NO. 9873 OF 2026
 996 WRIT PETITION NO. 9874 OF 2026
 997 WRIT PETITION NO. 9875 OF 2026
 998 WRIT PETITION NO. 9876 OF 2026
 999 WRIT PETITION NO. 9877 OF 2026
 1000 WRIT PETITION NO. 9878 OF 2026
 1001 WRIT PETITION NO. 9879 OF 2026
 1002 WRIT PETITION NO. 9880 OF 2026
 1003 WRIT PETITION NO. 9881 OF 2026
 1005 WRIT PETITION NO. 9883 OF 2026
 1006 WRIT PETITION NO. 9884 OF 2026
1007 WRIT PETITION NO. 11168 OF 2022
1008 WRIT PETITION NO. 10705 OF 2024
1009 WRIT PETITION NO. 11040 OF 2024
1010 WRIT PETITION NO. 11148 OF 2024
1011 WRIT PETITION NO. 11291 OF 2024
1012 WRIT PETITION NO. 11548 OF 2024
1014 WRIT PETITION NO. 11575 OF 2024
1015 WRIT PETITION NO. 11944 OF 2024
1016 WRIT PETITION NO. 11947 OF 2024
              3                    929 to 1071 GROUP (i).doc



1017 WRIT PETITION NO. 12666 OF 2024
1018 WRIT PETITION NO. 12674 OF 2024
1019 WRIT PETITION NO. 12675 OF 2024
1020 WRIT PETITION NO. 12676 OF 2024
1021 WRIT PETITION NO. 13140 OF 2024
1022 WRIT PETITION NO. 13155 OF 2024
1023 WRIT PETITION NO. 13511 OF 2024
 1024 WRIT PETITION NO. 1218 OF 2025
 1025 WRIT PETITION NO. 1647 OF 2025
 1026 WRIT PETITION NO. 1832 OF 2025
 1027 WRIT PETITION NO. 1833 OF 2025
 1028 WRIT PETITION NO. 1854 OF 2025
 1029 WRIT PETITION NO. 2051 OF 2025
 1030 WRIT PETITION NO. 2052 OF 2025
 1031 WRIT PETITION NO. 2540 OF 2025
 1032 WRIT PETITION NO. 2615 OF 2025
 1033 WRIT PETITION NO. 2642 OF 2025
 1034 WRIT PETITION NO. 2644 OF 2025
 1035 WRIT PETITION NO. 3060 OF 2025
 1036 WRIT PETITION NO. 3337 OF 2025
 1037 WRIT PETITION NO. 3343 OF 2025
 1038 WRIT PETITION NO. 3349 OF 2025
 1039 WRIT PETITION NO. 3356 OF 2025
 1040 WRIT PETITION NO. 5182 OF 2025
 1043 WRIT PETITION NO. 5190 OF 2025
 1045 WRIT PETITION NO. 6047 OF 2025
 1046 WRIT PETITION NO. 6049 OF 2025
 1047 WRIT PETITION NO. 6154 OF 2025
 1048 WRIT PETITION NO. 6337 OF 2025
 1049 WRIT PETITION NO. 6347 OF 2025
 1050 WRIT PETITION NO. 8097 OF 2025
 1051 WRIT PETITION NO. 8098 OF 2025
 1052 WRIT PETITION NO. 8201 OF 2025
 1053 WRIT PETITION NO. 8202 OF 2025
 1054 WRIT PETITION NO. 8203 OF 2025
 1055 WRIT PETITION NO. 8550 OF 2025
 1056 WRIT PETITION NO. 8551 OF 2025
 1057 WRIT PETITION NO. 8608 OF 2025
 1058 WRIT PETITION NO. 8609 OF 2025
                                      4                        929 to 1071 GROUP (i).doc



                    1059 WRIT PETITION NO. 14497 OF 2025
                    1060 WRIT PETITION NO. 15061 OF 2025
                    1061 WRIT PETITION NO. 15481 OF 2025
                    1062 WRIT PETITION NO. 15564 OF 2025
                    1063 WRIT PETITION NO. 15565 OF 2025
                    1064 WRIT PETITION NO. 15572 OF 2025
                     1065 WRIT PETITION NO. 484 OF 2026
                     1066 WRIT PETITION NO. 512 OF 2026
                     1067 WRIT PETITION NO. 516 OF 2026
                     1068 WRIT PETITION NO. 523 OF 2026
                     1069 WRIT PETITION NO. 565 OF 2026
                     1070 WRIT PETITION NO. 566 OF 2026
                     1071 WRIT PETITION NO. 567 OF 2026
                     184 WRIT PETITION NO.12480 OF 2025
                                     …
                         ( NOT ON BOARD MATTERS )
                        WRIT PETITION NO. 4761 OF 2024

                             CHETAN ROHIDAS SONAR
                                        VS.
THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 1AURANGABAD AND
                                      OTHERS
                                         …
                                        AND
                        WRIT PETITION NO. 6200 OF 2025
                       WRIT PETITION NO. 11395 OF 2025
                       WRIT PETITION NO. 11396 OF 2025
                       WRIT PETITION NO. 11397 OF 2025
                       WRIT PETITION NO. 11398 OF 2025
                       WRIT PETITION NO. 11418 OF 2025
                       WRIT PETITION NO. 11419 OF 2025
                       WRIT PETITION NO. 11420 OF 2025
                       WRIT PETITION NO. 11421 OF 2025
                       WRIT PETITION NO. 11422 OF 2025
                       WRIT PETITION NO. 11426 OF 2025
                                         …
Advocate for Petitioners in respective Writ Petitions : Ms. Rutuja N. Pawar a/w. Ms.
Sneha More a/w. Adv.Pranaya Ramesh, Mr. Malpani Mohit Rajendra, Mr.. Chandak
 Raviraj R.,Ms. Andhare Mrunal Sunil, Mr. Uttarwar Pavan P., Mr. Kasat Rahul K.,
                                      5                         929 to 1071 GROUP (i).doc



      Mr. Bhandari Anand P.,Mr. Jaju Nikhil Santosh,Mr. Mahesh Shivratan
                           Mandhana,Mr. Sanket Bora
Advocate for Respondents in respective Writ Petitions : Mr. Borulkar A.R.,Mr. Sikchi
    Aditya N.,Mr. Bondar Uttam Bajirao,Mr. Sharma Alok M.,Mr. Rajendra D.
  Sanap,Ms. K.B. Patil Bharaswadkar,Mr. Sarvadnya Rohit S.,Mr. Mundhe Suresh
 W.,Mr. Bhagat Nagorao T.,Mr. Mewara Rajesh H.,Mr. Bangar Ravi R.,Mr. Akshay
      Kulkarni,Mr. Yadav Nandkishor U.,Ms. Kasturi Mayuri G.,Mr. Rahul B.
                 Bagul,Mr.A.G. Talhar (DSGI),Mr. Alok Sharma,
                                       CORAM      : NITIN B. SURYAWANSHI AND
                                                    ABASAHEB D. SHINDE, JJ.
                                          DATE    : 18.08.2026

           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. These matters to be transferred immediately to the
           Principal Seat.

           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 :
                            6                          929 to 1071 GROUP (i).doc




                       WRIT PETITION NO. 4761 OF 2024
                                    AND
                       WRIT PETITION NO. 6200 OF 2025
                       WRIT PETITION NO. 11395 OF 2025
                       WRIT PETITION NO. 11396 OF 2025
                       WRIT PETITION NO. 11397 OF 2025
                       WRIT PETITION NO. 11398 OF 2025
                       WRIT PETITION NO. 11418 OF 2025
                       WRIT PETITION NO. 11419 OF 2025
                       WRIT PETITION NO. 11420 OF 2025
                       WRIT PETITION NO. 11421 OF 2025
                       WRIT PETITION NO. 11422 OF 2025
                       WRIT PETITION NO. 11426 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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