Maruti Sambhaji Munke v. The Union Of India And Others

2025:BHC-AUG:23520-DB 21-WP-14440-23.odt

IN THE HIGH COURT OF JUDICATURE AT BOMBAY

BENCH AT AURANGABAD WRIT PETITION NO. 14440 OF 2023 Maruti Sambhaji Munke ..PETITIONER

VERSUS

Union of India and Others ..RESPONDENTS ....

Mr. V.V. Bhavthankar, Advocate for petitioner Mr. Alok Sharma, Advocate for respondent nos. 2 and 3 ....

CORAM : R.G. AVACHAT AND NEERAJ P. DHOTE, JJ.

DATE : 02nd SEPTEMBER, 2025 PER COURT :

1.

Learned counsel for the petitioner submits that the petitioner had submitted the application for rectification under Section 154 of the Income Tax Act, 1961 for the assessment year 2014-15. He submits that the said application came to be rejected. Thereafter he has preferred revision before the Principal Commissioner, Income Tax, which also came to be rejected. 2.

Learned counsel for the respondent - Income Tax authorities submits that there was remedy by way of appeal before the Commissioner of the Income Tax (Appeals) under Section 246-A of the Income Tax Act, and therefore, petition would not be maintainable. 1 / 2

21-WP-14440-23.odt 3.

Learned counsel for the petitioner seeks leave to withdraw the petition with liberty to approach the said appellate authority. 4.

In view of above, writ petition stands disposed of by granting liberty to the petitioner to avail remedy, under the law, against the impugned order.

( NEERAJ P. DHOTE, J. ) ( R.G. AVACHAT, J. ) SSD 2 / 2