Hiraman Ramchandra Rithe Vs Union of India (Bombay High Court)
The petitioner challenged the penalty order dated 20.02.2026 passed under Section 271-D and the related demand notice issued under Section 156. The petitioner relied on a Bombay High Court decision in Writ Petition (L) No. 42864 of 2025, contending that the issue was already covered. The Income Tax Department opposed the petition, arguing that an alternate efficacious remedy was available, while the Union of India supported the impugned order. The Court noted that the issue was squarely covered by its earlier decision, which had followed the judgments in B. Shreeram Durgaprasad, Kellogg India Private Limited, and Maharashtra State Electricity Transmission Company Limited. Holding that the matter was covered by precedent, the Court allowed the petition and quashed the penalty order.
FULL TEXT OF THE JUDGMENT/ORDER OF BOMBAY HIGH COURT
1. Rule. Rule made returnable forthwith. Heard finally by the consent of the parties.
2. By this petition, the Petitioner is challenging the order dated 20.02.2026 under Section 271-D and notice of demand under Section 156 dated 20.02.2026. The learned advocate for the Petitioner has placed reliance on the decision rendered by the Coordinate Bench of this Court at Principal Seat in Writ Petition (L) No. 42864 of 2025 dated 03.02.2026, which according to him squarely covers the issue raised in this petition.
