Vaibhav Maruti Dombale vs Deputy Commissioner of Income Tax Circle 5

Judgment text excerpt

wp1489-25withitxal21746-25.doc IN THE HIGH COURT OF JUDICATURE AT BOMBAY CIVIL APPELLATE JURISDICTION WRIT PETITION NO.1489 OF 2025 Vaibhav Maruti Dombale .. Petitioner Versus The Assistant Registrar, Income-tax Appellate Tribunal, Mumbai and Others .. Respondents WITH Digitally signed by SMITA SMITA RAJNIKANT ORDINARY ORIGINAL CIVIL JURISDICTION RAJNIKANT JOSHI JOSHI Date: 2025.09.16 17:57:09 +0530 INCOME TAX APPEAL (L) NO.21746 OF 2025 Vaibhav Maruti Dombale .. Appellant Versus The Assistant Registrar, Income-tax Appellate Tribunal, Mumbai and Others .. Respondents Mr.Dharan Gandhi a/w Ms.Anchal Vyas, Advocate for the Appellant/Petitioner. Mr.Vikas Khanchandani, Advocate for the Respondents. CORAM: B. P. COLABAWALLA & FIRDOSH P. POONIWALLA, JJ. RESERVED ON: 12th AUGUST, 2025 PRONOUNCED ON: 12th SEPTEMBER, 2025. Page 1 of 30 Mohite wp1489-25withitxal21746-25.doc JUDGEMENT: (PER FIRDOSH P. POONIWALLA, J.) 1. Writ Petition No.1489 of 2025 has been filed seeking quashing and setting aside of the Order dated 17 th September 2024 passed by the Income Tax Appellate Tribunal ‘B’ Bench, Pune (hereinafter referred to as the “ITAT”), in Miscellaneous Application No.225/Pune/2023, under Section 254(2) of the Income Tax Act, 1961 (hereinafter referred to as the “IT Act”) and the Order dated 17 th September 2024 passed by the ITAT under Section 254(1) of the I.T.Act in I.T.Appeal No.299/Pune/2021. 2. The IT Appeal (L) No.21746 of 2025 has been filed seeking setting aside of the Order dated 17 th September 2024 passed by the ITAT, under Section 254(1) of the IT Act, in I.T. Appeal No.299/Pune/2021. WRIT PETITION NO.1489 OF 2025 3. Rule. Rule made returnable forthwith. Heard finally by consent of the parties. 4. Before we consider the issues involved in this Writ Petition, it would b