Milan Sudhir Shah v. Assistant Commissioner Of Income Tax Circle 14(1)(2), Mumbai

14-WP-958-25.DOCX Chaitanya

IN THE HIGH COURT OF JUDICATURE AT BOMBAY

Digitally signed by CHAITANYA ASHOK JADHAV Date:

2025.03.26 12:08:03 +0530 ORDINARY ORIGINAL CIVIL JURISDICTION CHAITANYA ASHOK JADHAV WRIT PETITION NO. 958 OF 2025 Milan Sudhir Shah

...Petitioner

Versus

Assistant Commissioner of Income-tax Circle-14(1)(2), Mumbai And Ors.

...Respondents

______________________________________________________ Mr Madhur Agrawal i/b Mr. Atul K. Jasani, for Petitioner. Mr Akhileshwar Sharma, for Respondents.

______________________________________________________

CORAM:

M.S. Sonak & Jitendra Jain, JJ.

DATED:

25 MARCH 2025 PC:- 1.

Heard learned counsel for the parties.

2.

In this case, the Assessing Officer has already passed reassessment order on 19 March 2025. 3.

Mr Madhur Agrawal, learned counsel for the Petitioner seeks leave to amend this Petition and challenge this reassessment order dated 19 March 2025. As against the reassessment order dated 19 March 2025, the Petitioner has alternate and efficacious remedy of an Appeal. Accordingly, there is no point in granting leave to amend this Petition, when the Petitioner can always appeal against the reassessment order before the Appellate Court.

14-WP-958-25.DOCX 4.

Accordingly, we dispose of this Petition by reserving the liberty to the Petitioner to challenge the re-assessment order dated 19 March 2025, inter-alia by raising all permissible grounds, including the ground raised in this Petition. In fact, all contentions of all parties are left open. 5.

This Petition is disposed of with liberty in the above terms. No costs.

(Jitendra Jain, J) (M.S. Sonak, J)