Vikaram Stoves And Fabricators Thr Its Proprietor V.S. Kale v. The Government Of India. Thr The Income Tax Officer And Others

2025:BHC-AUG:28094-DB

IN THE HIGH COURT OF JUDICATURE AT BOMBAY,

BENCH AT AURANGABAD 959 WRIT PETITION NO. 12177 OF 2025 Vikaram Stoves And Fabricators Thr Its Proprietor V.s. Kale

VERSUS

The Government Of India. Thr The Income Tax Officer And Others ...

Mr. Jagdish G. Toshniwal & Mr. P. N. Kanani, Advocate for the Petitioner Mr. Nandkishor Yadav, Advocate for Respondent No.1/UOI ...

AND 960 WRIT PETITION NO. 12178 OF 2025 Vikram Stoves And Fabricators Thr Its Proprietor V.s. Kale

VERSUS

The Government Of India. And Others ...

Mr. Jagdish G. Toshniwal & Mr. P. N. Kanani, Advocate for the Petitioner Mr. N. T. Bhagat, Advocate for Respondent No.1/UOI ...

AND 961 WRIT PETITION NO. 12179 OF 2025 Vikram Stoves And Fabricators Thr Its Proprietor V.s. Kale

VERSUS

The Govt. Of India And Others ...

Mr. Jagdish G. Toshniwal & Mr. P. N. Kanani, Advocate for the Petitioner Mr.Rajendra Sanap, Advocate for Respondent No.1/UOI . ...

AND 962 WRIT PETITION NO. 12180 OF 2025 Vikram Stoves And Fabricators Thr Its Proprietor V.s. Kale

VERSUS

The Government Of India And Others ...

Mr. Jagdish G. Toshniwal & Mr. P. N. Kanani, Advocate for the Petitioner Mr.Aummaheshwari Jadhav, Advocate for Respondent No.1/UOI . ...

AND 963 WRIT PETITION NO. 12181 OF 2025

Vikram Stoves And Fabricators Thr Its Proprietor V.s. Kale

VERSUS

The Government Of India And Others Mr. Jagdish G. Toshniwal & Mr. P. N. Kanani, Advocate for the Petitioner Mr. Nandkishor Yadav, Advocate for Respondent No.1/UOI ...

AND 964 WRIT PETITION NO. 12190 OF 2025 Vikaram Stoves And Fabricators Thr Its Proprietor V.s. Kale

VERSUS

The Government Of India And Others ...

Mr. Jagdish G. Toshniwal & Mr. P. N. Kanani, Advocate for the Petitioner Mr. N. T. Bhagat, Advocate for Respondent No.1/UOI. ...

CORAM : R. G. AVACHAT AND ABASAHEB D. SHINDE, JJ.

DATED : OCTOBER 03, 2025 P.C.:

1.

Heard.

2.

Challenge in these Writ Petitions is to the orders refusing to grant rectification of the Assessment Orders passed by Respondent No.4Income Tax Officer by virtue of Section 246A(1)(c) of the Income Tax Act. The said order is appealable as such the petitioners have equally efficacious remedy.

3.

Learned Advocate for Respondents/UOI have strongly objected to the same.

4.

The Apex Court in the case of The State of Maharashtra & Ors. V. Greatship (India) Limited, (2022) AIR SC 4408 has in so many words

observed that when equally efficacious remedy is available in taxation matter, the High Court shall not entertain the Writ Petitions. 5.

In view of the above, we direct the petitioner to avail the appropriate remedy, if so advised. The time spent in pursuing these petitions shall be excluded from computing the period of limitation required for preferring Appeal under Section Section 246A(1)(c) of the Income Tax Act.

6.

Writ Petitions disposed of accordingly.

[ABASAHEB D. SHINDE, J.] [R. G. AVACHAT, J.]