VILAS BABANRAO KALOKHE vs PRINCIPAL COMMISSIONER OF INCOME TAX CENTAL PUNE

Judgment text excerpt

3 Wp-3840-2025.doc IN THE HIGH COURT OF JUDICATURE AT BOMBAY CRIMINAL APPELLATE JURISDICTION CRIMINAL WRIT PETITION NO. 3840 OF 2025 Vilas Babanrao Kalokhe Residing at A-103, B-104 West Wing 1st Floor, Talegaon Dabhade, Opp. Swaraj Nagari Pune – 411 050. ...Petitioner Vs. 1. Principal Commissioner of Income Tax (Central) Pune Aayakar Sadan, Bodhi Towers, Salisbury Park, Gultekdi, Pune – 411 037. 2. The Asst./Dy. Commissioner of Income Tax, Central Circle – 2(1), Pune Room No. 630, 6th floor, Aayakar Sadan, Bodi Towers, Salisbury Park, Gultekdi, Pune 411 037. 3. Additional Commissioner of Income Tax, Central Range – 2, Pune Aayakar Sadan, Bodhi Towers, Salisbury Park, Gultekdi, Pune – 411 037. 4. State of Maharashtra Through the office of the Public Digitally signed by SEEMA SEEMA KSHITIJ KSHITIJ YELKAR Date: YELKAR 2025.10.17 Seema 1/17 11:46:25 +0530 3 Wp-3840-2025.doc Prosecutor, High Court of Judicature at Bombay, Fort, Mumbai 400001. 5. Union of India Through the Secretary (Revenue) Department of Revenue, Ministry of Finance, Room No. 128-A, North Block, New Delhi. ...Respondents ***** Rohan Deshpande, Vihit Shah Advocate for the Petitioner a/w Alisha Pinto Ms. S. E. Phad APP for the Respondent-State Ashok Kotangle a/w Vishnu Advocate for the Respondent- Chaudhari, Nikitesh Kotangale, Revenue Narendra Bhagat, Ms. Neha Pende ***** CORAM : S. M. MODAK, J. RESERVED ON : 05th AUGUST 2025 PRONOUNCED ON : 16th OCTOBER 2025 P. C. :- 1. The only issue arisen in this Petition is whether ingredients of Section 276 C (2) of Income Tax Act are made out and whether Writ Jurisdiction under Article 227 of the Constitution can be invoked. Seema 2/17 3 Wp-3840-2025.doc 2. The Complainant Income Tax Department contends that, along with the Return of Income / at the time of submitting